Samuel A. Landman

Attorney at Law

“I advise clients on sophisticated advance-planning strategies that integrate business and personal planning to lawfully minimize taxes and maximize the assets available to support their lives and families. As Justice Learned Hand famously stated, no one is required to pay more tax than the law demands.”

Samuel A. Landman

Attorney at Law

“I advise clients on sophisticated advance-planning strategies that integrate business and personal planning to lawfully minimize taxes and maximize the assets available to support their lives and families. As Justice Learned Hand famously stated, no one is required to pay more tax than the law demands.”

Samuel A. Landman

Samuel A. Landman (“Sam”) is a partner at Hellmuth & Johnson, advising business owners, entrepreneurs, and professionals on sophisticated trust and estate planning, tax, and business matters. His practice focuses on designing and implementing creative legal strategies that protect wealth, reduce tax exposure, and support long-term personal and business objectives.

Sam works with closely held businesses and their owners on business structuring, succession planning, corporate governance, financing transactions, joint ventures, and complex business agreements. He is particularly known for integrating estate, income tax, and business planning to deliver practical, forward-thinking solutions tailored to each client’s circumstances.

Clients value Sam’s ability to anticipate issues, simplify complexity, and build flexible plans that adapt as goals and laws change. Known for his pragmatic, strategic approach, Sam is frequently viewed as a trusted advisor not only on legal matters, but also on broader business and financial decisions. He takes pride in developing long-term relationships grounded in trust, responsiveness, and results.

Sam is licensed to practice law in the District of Columbia.

EXPERIENCE

  • Implemented combination 401(k) and pension plans enabling clients to defer millions in taxable income.
  • Designed numerous phantom stock and deferred compensation plans in preparation for liquidity events.
  • Represented clients in federal and state tax controversies, saving clients over $1M in disallowed deductions in unreasonable compensation challenges.
  • Structured tax-free reorganizations of medical practices into one of the largest independent primary groups in Western Pennsylvania.
  • Advised on ESOP transactions to facilitate business succession with favorable tax outcomes.
  • Guided clients through charitable trust and foundation formation, integrating philanthropic goals with income and estate tax efficiency.
  • Structured GRATs and sales to intentionally defective grantor trusts (IDGTs), successfully transferring over $100M in wealth to the next generation.
  • Formed and administered dynasty trusts (SD, FL, DE) to achieve asset protection and long-term estate tax savings.
  • Analyze conversion from LLCs to C Corporation to take advantage of code 1202 stock and use of management service organizations.

IN THE NEWS

THOUGHT LEADERSHIP

No results found.

Affiliations:

  • District of Columbia Bar Association, Member
  • Allegheny County Bar Association, Past President

Community:

  • Juvenile Diabetes Foundation (Pittsburgh Chapter), Founding Board Member
  • Hebrew Free Loans; Adoptions Abroad
  • Pro Bono Foundation Work: Tickets for Kids, Marcie Lynn Bernstein Foundation
  • Volunteer Basketball Coach of the Year, Jewish Community Center
  • Associate Editor, Physicians Advisory 

 

 

EDUCATION

  • University of Toledo College of Law, J.D.

  • College of William & Mary, Marshall-Wythe School of Law, LL.M. in Taxation

  • University of Pittsburgh, Economics & Sociology, B.A.

ADMISSIONS

  • District of Columbia

CONTACT INFORMATION

Direct: 952-746-2157

PRACTICE AREAS

ASSISTANT

Legal Writing Annual Subscription Plan

Access legal writing advice and tools from our in-house team.