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Samuel P. Ross

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  • Sam has been ranked as a "Leading Lawyer" in Real Estate by Chambers USA from 2012-2018.
  • Selected by his peers for inclusion in the The Best Lawyers in America in the field of Real Estate Law since 2014.
  • Sam has been consistently named to the New York Super Lawyers list, a Thomson Reuters lawyer rating service, since 2007.


LL.M., Taxation, New York University School of Law, 1973

J.D., Brooklyn Law School, 1972

B.A., Bucknell University, 1969

Bar & Court Admissions

  • New York, 1973
  • U.S. Tax Court, 1973

Samuel P. Ross has extensive experience representing prominent real estate owners in transactions across the country.

Sam represents sellers and purchasers of major office buildings, apartment complexes, hotels, and retail establishments. He also represents landlords and tenants in office, retail, restaurant and garage leases, and has negotiated important ground leases on behalf of ground lessors and lessees. He also routinely handles major ground lease rent reset arbitrations.

Each year since 2012, Sam has been selected as a Notable Practitioner in the Real Estate section by Chambers USA, the leading legal directory that publishes annual rankings based on interviews with thousands of clients.  He was lauded by clients as "an excellent lawyer; a deal maker who is very rational and clear-sighted,” further commenting that, "He makes everything simple and to the point."  Chambers mentioned that, “He regularly represents clients in high-value ground lease transactions." Sam is noted by clients as, "an excellent attorney" and was noted by Chambers, that Ross’s “commercial real estate practice displays particular expertise in advising high-value property owners across acquisitions and dispositions.”

Professional & Community Affiliations

The Association of the Bar of the City of New York

New York State Bar Association

  • Represented the borrower in a $185 Million refinancing on a high end retail property in Waikiki, Honolulu.

  • Represented the Korein family, owners of 240 Central Park South, in negotiating the sale of air rights and various easements relating to the settlement between Extell Development and Vornado Realty Trust (VNO).
  • Represented Iconplans, which seeks to establish a centralized vehicle for the sale of landmark buildings' unused air rights to developers building larger buildings in the city and could generate up to $600 million for landmarked buildings that are in need of funds to support programs and building maintenance.
  • Represented the Korein Family in its sale of 605 Lincoln Road in South Beach to Thor Equities for $22.5 million. The retail property includes three street-level retail suites in an office building in the heart of the Art Deco District.
  • Represented the Korein Family in connection with a new ground lease with Vornado Realty Trust to take over the ground lessee position at the Swiss Center at 608 Fifth Avenue from RFR Holdings. This transaction follows a successful ground rent re-set arbitration by the Koreins co-counseled against RFR.
  • Represented seller of 295 Madison Avenue in New York City for $180 million.
  • Represented fee owner of a former parking garage at 407 East 61st Street in New York City in its conversion to offices in ground lease with Cornell University as tenant.
  • Represented seller of the Delmonico Hotel (502 Park Avenue in New York City) to the Trump Organization for $115 million.
  • Represented purchaser of Phillips Point, West Palm Beach for $138 million.
  • Represented purchaser of 2100 Kalakaua Avenue, Honolulu, Hawaii from Lehman Bros. for $156 million.
  • Represented fee owner in negotiation of ground lease of the Lever Building, 390 Park Avenue in New York City.
  • Represented fee owner in amendment of ground lease at 430 Park Avenue in New York City.

Media Mentions/News

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