Eliot Kaplan

Eliot Kaplan’s practice encompasses a broad range of negotiated transactions, including M&A, private equity, partnerships, limited liability companies, joint ventures, programmatic joint ventures, and private placements. Eliot also counsels clients and their directors, managers, and officers on entity planning and structuring, entity formation and dissolution, board management, corporate governance, fiduciary duty matters, operating entity legal issues, commercial transactions, fund formation, and business reorganizations and restructurings. One of Eliot’s strengths is his ability to guide clients through the tax implications of complex transactions and entity structures, helping them minimize potential tax liabilities. 

Eliot’s clients span a diverse array of industries, including real estate, healthcare, hospitality and leisure, recreation, homebuilding, construction, packaging, consumer goods, manufacturing, and franchising. This breadth of industry experience allows him to bring practical, sector-specific insight to each engagement, no matter how complex or specialized the underlying business may be. 

Before entering private practice, Eliot served as a lawyer in the national office of the IRS, an experience that gave him a distinctive understanding of tax policy, regulatory frameworks, and the government’s approach to tax enforcement. His expertise was further recognized when he was appointed to the IRS Advisory Council, where he provided guidance on tax administration matters. 

Eliot is deeply engaged in the organized bar and the broader legal profession. As an active member of the American Bar Association (ABA), he has served as a member of its Corporate Laws Committee, chair of the Real Estate Committee of the Section of Taxation, and a member of its Sponsorship Committee. He continues to contribute as a member of the ABA’s Real Estate, Partnership, and LLC Committees. Eliot is a fellow of the American College of Tax Counsel, a distinction recognizing exceptional achievement in the field of tax law. He has also served as chair of the Tax Council of the State Bar of Arizona and currently serves on the Tax Law Advisory Commission of the Arizona Bar. 

Beyond his professional accomplishments, Eliot is committed to making a meaningful impact on his community. He serves on the boards of several prominent civic and nonprofit organizations, including Greater Phoenix Leadership, Breakthrough T1D, and the Greater Phoenix Economic Council.