Sam Warwar

Sam Warwar

Dayton, Ohio

Sam Warwar is a shareholder in the firm's Tax department. He has over 30 years' experience as general counsel to businesses, families, and non-profit organizations, with an emphasis on private wealth and tax planning; succession planning, merger and acquisition transactions, and executive compensation.

Sam's  accomplishments include:

  • Best Lawyers in America® each year since 1993
  • Ohio Super Lawyer each year since 2004
  • Best of the Dayton Bar (2004)
  • Dayton Art Institute - Recipient of the 2004 James F. Dicke II Presidential Distinguished Service Award
  • Top 50 Dayton/Cincinnati Lawyer (2005)
  • Top 100 Ohio Lawyer (2006)
  • Best Lawyers®  2011 Dayton Tax "Lawyer of the Year"
  • Best Lawyers®  2014 Dayton Litigation & Controversy - Tax "Lawyer of the Year"

Community Leadership Activities

  • Community Blood Center/Community Tissue Services - General Counsel; Board of Trustees
  • Downtown Dayton Partnership - General Counsel; Board of Trustees, Ex Officio Executive Committee, Secretary, Nominating Committee; Co-Chair Amenities Committee Chair
  • Goodwill Easter Seals Miami Valley - Executive Committee; Site Exploration Committee


  • "Thinking Differently about Charitable Giving: Using Closely Held Stock to Make a Charitable Gift," Futures Newsletter published by The Dayton Foundation, Winter 2011
  • "Corporate Stock: A Smart Way to Give Under the New Tax Laws," Futures Newsletter published by The Dayton Foundation, Spring 2019

Areas of Practice

  • Tax and Business

Bar Admissions

  • Ohio, 1981
  • Florida, 1981


  • University of Florida College of Law, Gainesville, Florida
    • LL.M. in Taxation - 1981
    • Major: Taxation
  • University of Dayton School of Law, Dayton, Ohio
    • J.D. cum laude - 1980
  • Ohio State University
    • B.A. - 1977

Professional Associations and Memberships

  • Ohio State Bar Association
  • Dayton Bar Association
  • Florida Bar Association
  • American Bar Association