Chaim Stern focuses his practice on the tax aspects of onshore and offshore investment funds including fund formation, investment structuring, and mergers and acquisitions. Prior to joining Schulte Roth & Zabel LLP, Chaim spent 15 years at Goldman, Sachs & Co where he was responsible for advising the asset management business on tax matters associated with firm-sponsored private equity and credit funds, registered investment vehicles, and real estate partnerships. In addition, Chaim has significant experience performing multi-disciplinary evaluations of strategic corporate acquisitions and reorganizations including balance sheet, tax, capital, and funding analysis.

Chaim received his J.D. with honors from the University of Pennsylvania Law School where he was awarded the Bernard A. Chertcoff Prize for excellence in Taxation, and his LL.M. from New York University Law School.


“Renewable Energy Credit Transfers and the Passive Activity Rules,” Tax Notes, July 2023

“Required Summer Reading From the IRS: Transfer and Elective Payment Rules, Part 2,” Tax Notes, July 11, 2023 (quoted)

Required Summer Reading From the IRS: Transfer and Elective Payment Rules,” Tax Notes, July 3, 2023 (quoted)

“New Proposed Regulations Would Affect the Taxation of Foreign Investors in U.S. Real Estate,” SRZ Alert, Jan. 6, 2023

Prior Experience

  • Goldman, Sachs & Co.
  • Fried, Frank, Harris, Shriver & Jacobson LLP