Chicago_Grilli_Samuel_33960

Samuel P. Grilli

Associate
Baker & McKenzie LLP

Biography

Samuel Grilli is an associate in the Tax Practice Group of the Chicago office. He provides tax structuring advice to US and multinational clients. He also represents clients in domestic tax disputes. Sam is a regular contributor to the Journal of Taxation, and a frequent speaker at tax conferences, including at meetings of the Tax Section of the American Bar Association. In addition, Sam has served as chair of the Firm’s training concerning partnership taxation and actively assists pro-bono clients.

Practice Focus

Sam focuses his practice on federal income tax planning related to domestic and cross-border transactions. Sam advises clients on structuring partnerships and joint ventures, mergers and acquisitions, reorganizations, capital markets transactions, private letter rulings, real estate transactions, fund and real estate investment trust (REIT) structures and cross-border business or investment in the US.

Sam is experienced in tax matters related to professional sports teams, complex partnership transactions, REITs, sovereign wealth and pension funds, structured finance transactions, membership deposits, like-kind exchanges, and multinational clients investing or doing business in the US, especially with regard to inbound investments in US real estate involving the Foreign Investment in Real Property Tax Act (FIRPTA), treaty and other related issues. In addition, Sam is well experienced in advising, negotiating and drafting partnership and joint venture agreements, purchase-sale agreements and other related transactional agreements. Sam has served as chair of, and spoken at, the Firm’s training concerning partnership taxation held in coordination with the Chicago Chapter of the Tax Executives Institute (TEI).

Professional Associations and Memberships

  • American Bar Association - Member, Section of Taxation
  • National Association of Real Estate Investment Trusts (NAREIT) - Member
  • American Institute of Certified Public Accountants - Member

Admissions

  • Illinois~United States (2011)

Education

  • University of Chicago Law School (2011)
  • Cornell University (2004)

Languages

  • English