Samuel L. Levy focuses his practice in the areas of taxation, real estate and corporate transactional planning, real estate syndication, estate and business planning, and probate law. His real estate activities have included joint venture negotiation and formation for major real estate projects, syndication of real estate investment funds to pension and institutional investors, and counseling concerning real estate investment, financing and disposition structures.
Sam's estate planning and probate activities emphasize estate and income tax planning for individuals and family owned businesses, including estate freezing techniques, transactions involving trusts and family entities, and representation before estate and income tax authorities. He has been involved with bar-sponsored legislative revision activities relating to several probate and state transfer tax issues. His practice also includes the formation and representation of tax-exempt charitable organizations and estate planning for charitably active clients through private foundations and related vehicles.
Areas of Concentration
· Real estate joint venture and syndication
· Estate and business planning
· Probate and trust law
Professional & Community Involvement
· Associate National Commissioner, Anti-Defamation League
· Member, Advisory Council, Colorado Succeeds
· Member, American and Colorado Bar Associations Sections of Taxation and Real Property, Probate and Trust Law
· Member, Public Affairs Committee, Greater Denver Chamber of Commerce
· Member, Regional Board of Directors, Anti-Defamation League Mountain States
· Member, Rose Community Foundation, Professional Advisor Council
· Member, Tax Council, Colorado Association of Commerce and Industry
· Member, Tax Policy Committee, Metro Denver Economic Development Corporation
· Present or Past Board or Advisory/Development Committee service to:
- Allied Jewish Federation of Colorado
- Jewish Community Center of Denver
- Jewish Family Services of Colorado
Awards & Recognition
· Listed, The Best Lawyers in America, Tax Law, 2006-2014
· Listed, Super Lawyers magazine, Colorado Super Lawyers, 2006-2009, 2012-2013
- Corporate Counsel (Business Edition), 2007
· Honored, "Endowment Achievement Award," Allied Jewish Federation of Colorado
· Rated, AV Preeminent® 5.0 out of 5
· Represented developer/owner in joint venture of office complex with major insurance company in what was then reported to be the largest single real estate transaction in U.S.history.
· Represented real estate developer/manager in syndication of investment vehicles to large public and private pension funds.
· Represented of high-net-worth families or their fiduciaries in planning and probate context.
Publications & Presentations
Articles, Lectures & Publications
· Speaker, "Inflation or Deflation: The Most Important Investment Decision You Will Make in the Next Five Years," October 2009
· Speaker, "Contemporary Life Insurance Planning: Financial Analysis and Financing Techniques," CLE Seminar, May 2006
· Speaker, "Real Estate Syndicators and Institutional/Pension Fund Investors: Tax and ERISA Issues and Solutions," October 2005