This alert is a reminder of the approaching deadlines and action items regarding the New York State Pass-Through Entity Tax (the “NYS PTET”) and the New York City Pass-Through Entity Tax (the “NYC PTET”). Deadline: March 15, 2026 The deadline to elect into the NYS PTET and the NYC PTET for 2026 is March 15,…
ELI A. SHALAM
PARTNER
Eli Shalam is a partner in our Tax practice. Eli advises clients on tax aspects of private investment fund formation and operation, as well as on mergers and acquisitions, joint ventures and operating agreements. His experience includes advising on fund, upper-tier management company, and co-investment structuring, drafting of governance documents, negotiating side letter agreements, and drafting and negotiating purchase and merger agreements.
Practices
Education
Harvard Law School (J.D., 2016)
New York University (B.S., magna cum laude, 2013)
Bar Admissions
New York
Insights
Reminder: Approaching Deadline for Elections to Elect Into New York State and New York City Pass-Through Entity Taxes for 2026
March 4, 2026Client AlertsMark-to-Market Election – Whether to Make or Revoke a Section 475(f) Election on or Before March 16, 2026
March 3, 2026Client AlertsAt the beginning of each year, we send a newsletter to our clients and friends regarding Section 475(f) mark-to-market elections as a reminder to consider whether to make or revoke such election. A 475(f) election must be made by calendar-year partnerships on or before March 16, 2026 (as March 15 falls on a Sunday), for…
Tax Issues and Planning to Consider Before and After Year-End 2025
November 24, 2025Client AlertsThis newsletter briefly highlights certain tax issues and planning opportunities that fund managers and high-net-worth individuals should consider (or reconsider) before and shortly after the end of 2025. While the One Big Beautiful Bill Act (the “OBBBA”), signed into law earlier this year, included many changes to the tax system, the final bill had far…