Pete Elias

Pete Elias is a Lecturer at the University of California, Irvine School of Law and a partner in the tax group at Orrick, Herrington & Sutcliffe, LLP. His practice focuses on transactional tax structuring for business and investment transactions, including corporate formations, mergers and acquisitions, real estate ventures, and private equity strategies. He advises on tax-efficient structures for emerging companies, joint ventures, and distressed debt resolutions, with particular expertise in qualified small business stock, 'Up-C' IPOs, and Section 1031 like-kind exchanges.

At UCI Law, he teaches Tax Planning for Real Estate Transactions, emphasizing tax strategies for real estate projects and investment funds. His professional contributions include extensive speaking and writing on topics such as tax planning for private equity, venture capital, and real estate joint ventures. His work bridges academic instruction with practical legal and financial advice for clients across diverse sectors.