Sam assists trust company clients with income reconstruction under U.S. rules in order to determine DNI (Distributable Net Income) and UNI (Undistributed Net Income). His work involves capturing U.S. and foreign withholding taxes and properly accounting for investments in PFICs (Passive Foreign Investment Companies) as well as corporate and government bonds. Sam also has extensive experience preparing Foreign Non-Grantor Trust Beneficiary Statements. Prior to joining ErbCPA, Sam worked for a global financial institution. Sam holds a degree in Finance from Waynesburg University.