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Andrew R. Ben-Ami is a partner and chair of the Firm’s Tax Practice. He advises businesses, high-net-worth individuals, and tax-exempts on a broad variety of federal, state, and local tax matters. Clients both in the U.S. and abroad appreciate Andrew’s broad knowledge and depth of experience offering sound tax advice and inherent understanding of regulatory and statutory requirements. 

Leveraging his decades of experience, Andrew is highly experienced in the formation of corporations, partnerships, and limited liability companies for new business and investment transactions, as well as the structuring of business and investment transactions to achieve favorable tax results. Andrew negotiates and drafts complex tax allocation and cash distribution provisions of limited liability companies and partnership agreements involving active businesses, joint ventures, and private investment funds. Additionally, he drafts and reviews tax representations and warranties, indemnities, and tax controversy provisions of merger and acquisition agreements.

Andrew advises clients on state and local tax planning, including review of exposure for income taxes, review of sales tax exposure, and personal income tax residency. Andrew represents clients in tax examinations and controversies before the IRS and state and local tax authorities.

Andrew has particular focus in the formation of tax-exempt entities, as well as other issues affecting tax-exempt organizations. He counsels high-net-worth clients in planning for estate and gift taxes and works closely with the Firm’s Trusts and Estates Practice. Andrew also collaborates with the Firm’s Real Estate Practice in advising clients on like-kind exchanges and other tax deferral strategies involving real property.

Education
  • Lehigh University (B.S.)
  • Syracuse University College of Law (J.D.)
  • Georgetown University Law Center (L.L.M.)
    • Taxation
Bar Admissions
  • New York
  • U.S. Tax Court
Professional Affiliations
  • American Bar Association
  • New York State Bar Association
  • American Institute of Certified Public Accountants
Awards & Honors
  • Best Lawyers in America®, 2025-2026 
Articles
  • State Withholding Taxes: Who, What, Where
Speaking Engagements
  • Andrew has lectured on issues involving tax-exempt organizations at conferences sponsored by New York University and the New York State Bar Association, among others.

Andrew R. Ben-Ami

Andrew R. Ben-Ami