Sam Kreamer Sam practices primarily in succession planning and business law, estate planning (including wills and trust) and probate law. In addition to being a lawyer, he is also a certified public accountant. Sam received his undergraduate degree in Business Administration-Accounting from the University of Southern California (U.S.C.) in 1978, and his Juris Doctorate at Drake University in 1981. Sam is licensed to practice law in all courts within Iowa, as well as the following Federal Courts: Northern and Southern Districts of Iowa, Eighth Circuit Court of Appeals, and the United States Tax Court. Sam is a member of the Polk County and Iowa State Bar Associations, Iowa Society of Certified Public Accountants, West Des Moines Chamber of Commerce, Windsor Heights Chamber of Commerce and has served as Chair of the West Des Moines Planning and Zoning Commission.