FacultyFaculty/Author Profile

Sheldon I. Banoff

Katten Muchin Rosenman LLP

Chicago, IL, USA


Sheldon I. Banoff, P.C., is a partner in the Tax Department of the law firm of Katten Muchin Rosenman LLP, residing in its Chicago office for 39 years.  Shelly specializes in federal taxation matters. He has counseled clients on the formation and use of pass-through entities, including limited and general partnerships and limited liability companies, on tax and non-tax matters.

Shelly serves on the Executive Council and is a past Chair of the Chicago Bar Association's Federal Taxation Committee. He is an active member of the American Bar Association's Section of Taxation, and in 2007 was Vice Chairman of the Section's Report on proposed legislation dealing with carried interests for services. He is a frequent discussion leader and panelist at bar association meetings and at tax conferences such as the University of Chicago Law School Annual Tax Conference (where he has presented 17 papers since 1980), the New York University's Institute on Federal Taxation, CPA Societies and industry groups.

Shelly has written over 100 articles in professional journals, and has been co-editor and principal author of the monthly "Shop Talk" column in the Journal of Taxation for almost 30 years. 

Shelly is a graduate of the University of Illinois at Chicago (B.S.B.A. Accounting) and the University of Chicago Law School, where he was Associate Editor of the Law Review. He has served as a Lecturer in Law at the University of Chicago Law School.

Shelly has testified as a tax expert on partnership matters at the request of the Committee on Ways and Means of the U.S. House of Representatives. He has annually been selected for listing in leading national and international law directories, and is a fellow of the American College of Tax Counsel.

Sheldon I. Banoff is associated with the following items:
Treatise Chapters  Treatise Chapters Rev. Proc. 2001-43, Section 83(B), and Unvested Profits Interests—The Final Facet of Diamond? - Partnership Tax Practice Series , Friday, September 24, 2010
FAQ-Filled Guidance on Computing a Partner’s Interest in Profits, Losses, and Capital—Part 1 - Partnership Tax Practice Series , Friday, September 24, 2010
Passive Losses, LLCs and LLPs—Courts Reject IRS’ Attempt to Limit Losses - Partnership Tax Practice Series , Friday, September 24, 2010
Prop. Regs. on Partnership Equity for Services: The Collision of Section 83 and Subchapter K - Partnership Tax Practice Series , Friday, September 24, 2010
FAQ-Filled Guidance on Computing a Partner’s Interest in Profits, Losses, and Capital—Part 2 - Partnership Tax Practice Series , Friday, September 24, 2010
Partnership Use of Corporate Partner Stock and Options As Compensation Easier Under the 1032 Regs - Partnership Tax Practice Series , Friday, September 24, 2010
First IRS Ruling on Unvested Partnership Profits Interests: No Income Recognized but Questions Remain - Partnership Tax Practice Series , Friday, September 24, 2010
Rev. Proc. 2001-43, Section 83(b), and Unvested Profits Interests--The Final Facet of Diamond? - Corporate Tax Practice Series , Wednesday, March 23, 2011
Web Segment  Web Segment Partnership and LLC Compensatory Interests Including Options - Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 (New York) , Friday, May 31, 2013
On-Demand Web Programs  On-Demand Web Programs Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 (New York) , Tuesday, June 04, 2013 , New York, NY
LiveSeminar  Live Seminar Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 , Tuesday, May 21, 2013 , New York, NY
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