Repeatedly recognized as a leader in the real estate sector, Samuel Ross has negotiated and structured some of the most complex and significant commercial property acquisitions, ground leases, and sales throughout the country.

Sam represents sellers and purchasers of major office buildings, mixed-use facilities, apartment complexes, hotels, and retail establishments, as well as landlords and tenants in negotiating, drafting and enforcing office, retail, restaurant and garage leases. Both ground lessors and lessees rely on Sam for his skill in structuring, negotiating and closing high-value and long-term ground lease deals and handling major ground lease rent reset arbitrations.

Sam’s experience extends to every aspect of real estate deals. He excels in offering decisive counsel to owners and purchasers of properties valued in the hundreds of millions across acquisitions and dispositions.

Clients consider him to be an excellent lawyer and a rational and clear-sighted dealmaker and appreciate his ability to make everything simple and to the point.

  • Represented the borrower in a $185 million refinancing on a high-end retail property in Waikiki, Honolulu.
  • Acted for 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 the Korein family in its sale of 605 Lincoln Road in South Beach Florida 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 Korein family against RFR.
  • Represented the 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 a ground lease with Cornell University as tenant.
  • Represented the seller of the Delmonico Hotel (502 Park Avenue in New York City) to the Trump Organization for $115 million.
  • Negotiated the acquisition on behalf of investment partnership of Phillips Point for $138 million.  Located in the heart of downtown West Palm Beach, this property includes luxury dining facilities and office space and breathtaking 270-degree panoramic views of the Atlantic Ocean, the Intracoastal Waterway and the Island of Palm Beach.
  • Acted for the purchaser in its acquisition of 2100 Kalakaua Avenue, Honolulu, Hawaii from Lehman Bros. for $156 million.
  • Represented the fee owner in negotiating a ground lease of the Lever Building, which is located at 390 Park Avenue in New York City.
  • Represented the fee owner in negotiating the amendment of its ground lease at 430 Park Avenue in New York City.


Honors & Recognitions

  • Ranked as a “Leading Lawyer” in Real Estate by Chambers USA, 2012-2018
  • Recognized in The Best Lawyers in America® for Real Estate Law since 2014
  • Consistently named to the New York Metro Super Lawyers list since 2007


  • The Association of the Bar of the City of New York
  • New York State Bar Association


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

J.D., Brooklyn Law School, 1972

B.A., Bucknell University, 1969


  • New York
  • U.S. Tax Court
Jump to Page

Necessary Cookies

Necessary cookies enable core functionality such as security, network management, and accessibility. You may disable these by changing your browser settings, but this may affect how the website functions.

Analytical Cookies

Analytical cookies help us improve our website by collecting and reporting information on its usage. We access and process information from these cookies at an aggregate level.