Samuel M. Duncan
Samuel Duncan is counsel in Ropes & Gray’s tax practice, based in New York. Sam focuses his practice on the tax aspects of corporate transactions and private investment funds.
He has represented clients across a range of industries in connection with critical tax matters, including complex domestic and cross-border mergers and acquisitions, structural planning and ongoing operations, financing arrangements, joint ventures, restructurings and securities offerings.
Sam also frequently advises private investment fund managers with a broad range of strategies in structuring and launching funds, fundraising, direct and secondary investments, and strategic transactions.
Prior to joining Ropes & Gray, Sam was counsel at another international law firm.
- Provided substantial assistance in drafting New York State Bar Association Reports 1416 (2019: Proposed FDII Regulations), 1381 (2017: “North-South” Transactions); 1349 (2016: Final Regulations on Reorganizations Under Section 368(A)(1)(F)) and 1248 (2012: Taxation of Distressed Debt)
- 'Qualified' Notice-and-Demand Statutes Unconstitutionally Eliminate a Criminal Defendant’s Sixth Amendment Right to 'True' Confrontation: Live Testimony from Witnesses, 34 Hamline Law Review 51 (2011)
- Note, “Protecting Nominative Fair Use, Parody, and Other Speech-Interests by Reforming the Inconsistent Exemptions from Trademark Liability.” 44 Michigan Journal of Law Reform 219 (2010)
- Duncan, S., Wengrovitz, S., Sedlovskaya, A., Patalano, A.: "Weighing waiting: The influence of information certainty and delay penalty on waiting for noninstrumental information." Judgment and Decision Making 2(6) (December 2007)
- JD, magna cum laude, University of Michigan Law School, 2009; Order of the Coif; Articles Editor, Michigan Journal of Law Reform
- BA (History and Psychology), with honors in history, Wesleyan University, 2005
Admissions / Qualifications
- New York, 2010
- U.S. District Court for the Southern District of New York