Sam Greenberg is a tax partner in the San Francisco and Los Angeles offices of Munger, Tolles & Olson. His practice focuses on the taxation of domestic and international transactions. Mr. Greenberg has been named a Rising Star by Southern California Super Lawyers magazine every year since 2013. His experience includes:
- Advising clients on tax issues related to mergers, acquisitions, divestitures, financings, bankruptcy and insolvency restructurings, including debtor and creditor tax considerations, loss preservation and cancellation of debt issues
- Structuring and implementing complex formation transactions for both master limited partnerships and real estate investment trusts
- Counseling clients in tax-free reorganizations and split-offs
- Representing investment banks and issuers in a variety of debt and equity offerings
- Establishing, obtaining and maintaining tax exemptions for non-profit organizations and structuring transactions between non-profit and for-profit entities
In addition to his legal practice, Mr. Greenberg serves on the executive committee of the Los Angeles County Bar Association’s Tax Section. Mr. Greenberg also teaches partnership tax at University of Southern California and income tax timing at Loyola Law School as an adjunct professor. He has written extensively on a variety of tax law issues.
While in law school, Mr. Greenberg was an Articles Editor for the Loyola of Los Angeles Law Review and received the Gregory W. Goff award for highest achievement in the tax law curriculum. He was also a Judicial Extern to the Honorable Arthur L. Alarcon of the United States Court of Appeals for the Ninth Circuit.
Mr. Greenberg has studied the taxation of real property, individuals, U.S. and non-U.S. corporations, intellectual property and partnerships at the graduate level, where he received the Lynn Witte Award from the LACBA Tax Section for the highest GPA in his Tax LL.M. program. In addition, he has a background in public accounting.
- Co-author, A Dynamic Formula for the Amount in Controversy, 7 Fed. Cts. L. Rev. 95 (2013)
- Co-author, Pursuing a Tax LLM: Why? When? Where? (ABA Tax Section, forthcoming)
- Co-author, Crafting a Constitutional Marijuana Tax, The Tax Lawyer, Vol. 69, No. 1 (2015)
- Greenberg, S Corporation Acquisition Techniques, 74 NYU Institute on Federal Taxation (2015)