Samuel G. Graber

T 502.568.0248
F 502.581.1087
400 West Market Street
Suite 3200
Louisville, Kentucky 40202-3363

Sam is a member in the corporate and business department of Frost Brown Todd LLC. His practice focuses on business and tax planning for corporations, cooperatives, and limited liability companies, and controversy work in the state and local tax area. Sam has extensive experience in Federal and state taxation matters, including cooperative taxation and multi-state and Kentucky tax planning, as well as unclaimed property and escheat law planning. He represents clients in the formation of new business entities, contract negotiations, the implementation of new business programs, corporate governance, and mergers, acquisitions and divestitures.

Highlights & Recognitions

  • AV® Rated, Martindale-Hubbell®
  • Named one of Louisville's Top Lawyers by Louisville Magazine

Memberships & Affiliations

  • American Bar Association
  • Kentucky Bar Association
  • Louisville Bar Association, Past Chair, Business Law Section; Pro Bono Consortium, former Committee Member (directs, organizes and monitors pro bono activities of Louisville area attorneys)
  • National Society of Accountants for Cooperatives, Chair, Mid-Central Chapter, 2007-2008; Tax Committee; Board Member, Mississippi Valley Chapter
  • Kentucky Bar Association, Past Chair, Section of Taxation
  • Greater Louisville, Inc., Tax Committee
  • Kentucky Chamber of Commerce, Fiscal Policy Committee
  • Louisville Bar Foundation, Tax Counsel

Non-FBT Publications and Events

IRS Issues Favorable Guidance Regarding the Taxation of Gift Cards, The Cooperative Accountant, Fall 2011

State Tax Update - Issues Affecting Cooperatives, National Society of Accountants for Cooperatives Annual Convention

2005 Tax Modernization Seminar:  Understanding Kentucky's Comprehensive Tax Changes

Business Acquisitions for Financially Distressed Sellers:  Lender's and Purchaser's Perspectives

Budget Outlook and Potential Revenue Producing Measures in Kentucky's 2003 Legislative Session

LLCs:  Advising Closely Held Companies in Kentucky

Primer on S Corporations in Kentucky:  Tax and Non-Tax Issues

Use of the Limited Liability Company Format by Cooperatives

Multi-State Taxation in Kentucky

Update on Kentucky Tax Legislation Affecting Cooperatives, The Cooperative Accountant

Ninth Circuit Rules Cash Advance Not Income Upon Receipt, The Cooperative Accountant

IRS Follows Ninth Circuit Ruling That Cash Advance is Not Income Upon Receipt, The Cooperative Accountant

New Kentucky Tax Legislation Mitigates Negative Consequences of Kentucky's 2005 Tax Act

Kentucky Overhauls Its Tax Code, Some Taxpayers Benefit - Others Face New Tax Burdens

Kentucky Overhauls Its Tax Code, What Do the Changes Mean for Cooperatives?, The Cooperative Accountant

Revenue Procedure 2004-34 - Allowing Deferral of Advance Payments for Both Goods and Services, The Cooperative Accountant

Tax Changes are Coming to Kentucky Despite the Failure of the Governor's Tax Plan to Pass in the 2004 General Session

S Corporation Reforms in the New Federal Tax Act

Key Provisions Affecting Businesses in the New Federal Tax Act

Corporation License Tax Issues Affecting Kentucky Bank Holding Companies

What Business Lawyers Need to Know About the 2003 Tax Act

Succession Planning for Corporations

Other Contact Info


Sherry Isaacs
T 502.779.8676