Sam Pollack is a partner in the Firm’s Global Tax Practice Group in Chicago. He provides domestic and international tax planning advice for corporations and pass-through entities.
Sam advises US, non-US and multinational clients on an array of US federal income tax matters. He has extensive experience in tax matters related to corporate M&A and restructuring, sourcing and foreign tax credit planning, and tax structuring for multinational businesses. He also regularly advises on tax matters related to REITs, private equity funds and real estate transactions. Sam is a published author and frequent speaker on an range of US federal income tax topics and he is an adjunct professor at the Northwestern Pritzker School of Law, where he teaches a course on controlled foreign corporations.
- Illinois~United States (2013)
- University of Illinois (J.D., summa cum laude, Order of the Coif) (2013)
- Ohio State University (B.A., summa cum laude) (2008)
- Co-author (with Julia Skubis Weber and Stewart Lipeles), “Direct, Indirect, or Barely Connected—Rev. Proc. 2019-40 Provides Limited Relief to U.S. Persons Surprised by CFC Ownership,” CCH Incorporated, January 2020
- Co-author (with Richard Lipton, Leah Gruen and Samuel Grilli), "The 'State of the Art' in Like-Kind Exchanges - 2019," Journal of Taxation, February 2019
- Co-author, "Choosing a Branch or Subsidiary for Overseas Expansion," Law360, April 2021
- Co-author (with John D. McDonald and Stewart R. Lipeles), "Treasury Finalizes Regulations Under Code Secs. 954 and 956," CCH Incorporated, May 2017
- Co-author (with Richard M. Lipton), "An Improvement, But Issues Remain: The IRS Releases Temporary Regulations for Contributions to Partnerships with Related Foreign Partners," Journal of Taxation, May 2017
- Co-author (with John D. McDonald and Stewart R. Lipeles), "The Treasury Finalizes Country-by-Country Reporting Regulations for U.S. Multinationals," CCH Incorporated, November 2016
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