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Samuel Thomas

Of Counsel

T 713.212.2672
F 713.963.0859

Samuel focuses his practice on the representation of high net-worth individuals, families and fiduciaries of trusts and estates with respect to estate planning, probate, estate and trust administration, closely-held business succession planning, entity formations, and wealth preservation.

Clients, particularly those who have complex assets or trust structures, rely on Samuel’s experience to help them implement tax strategies to minimize federal gift and estate taxes and preserve assets in their family for future generations.

Samuel’s practice also includes assisting families and estate fiduciaries through the administration of a decedent’s estate. He helps his clients through every phase of the probate, estate and trust administration process, including gathering and appraising assets, filing estate tax returns (when necessary), distributing assets to beneficiaries and funding testamentary trusts.

Samuel brings a personal approach to his practice, building relationships with his clients and their families that provide him with a deep understanding of their needs and desires for their estate planning. He understands that the most challenging problems can be solved by a collaborative team dedicated to bringing value and protecting the client’s interests. Being part of a full-service firm, Samuel draws on the diverse experience of his colleagues to design strategies that will achieve his client’s objectives when it involves unique issues that overlap with other practice areas. He also works with his clients’ teams of accountants, financial advisers and other professionals to effectuate their estate plan and wealth preservation strategies.

Highlights of Samuel’s experience include:

  • Preparation of wills
  • Preparation of incapacity documents (durable powers of attorney, living wills, medical powers of attorney, etc.)
  • Preparation of revocable and irrevocable trusts
  • Probate, estate administration and trust administration
  • Planning to minimize gift tax, estate tax and generation-skipping transfer tax
  • Business succession planning and entity formation
  • Planning with life insurance
  • Preparation and review of gift tax returns and estate tax returns


  • State Bar of Texas
    • Real Estate, Probate and Trust Law Section
  • Charitable Gift Planners of Houston
  • Houston Estates and Financial Forum
  • Houston Bar Association
    • Real Estate, Probate and Trust Law Section


  • Clerked for the Honorable Rory Olsen of Harris County Probate Court No. 3, Houston, Texas

Contact Samuel Thomas at 713.212.2672 or samthomas@spencerfane.com.