People

Elizabeth J. Elias 合伙人

New York

Elizabeth has played a key role in numerous pioneering esoteric deals and has extensive experience in the securitization of commercial PACE liens, musical composition and sound recording copyrights, television, movie and other IP royalties, whole business operating companies, diamond receivables, litigation settlement awards, and PDP oil & gas wellbore interests. In addition to her work in esoteric ABS, Elizabeth represents a wide array of market participants, including sponsors, issuers, underwriters, and service providers, in both public and private commercial mortgage-backed securities offerings. 

Peter Elias 合伙人

Santa Monica

He regularly assists in the tax planning and structuring of emerging companies and other transactions relevant to their formation and sale, including founder loan share purchases and secondary sales, “Up-C” IPO transactions, obtaining and optimizing “qualified small business stock” tax benefits, conversions of limited liability companies, structuring and documenting “profits interests” and other favorable equity to founders, as well as M&A, joint ventures, equity and debt financings, buyouts, divestitures, and restructurings. He has significant experience in real estate and related transactions, including structuring and tax planning for private equity investment funds, joint ventures, and like kind exchanges and other tax-advantaged exit strategies, including:

• Tax planning and structuring for private equity and venture capital investment vehicles, including the use of parallel or alternative investment vehicles, co-investment vehicles, or other similar structures to accommodate participation by tax-exempt entities and/or non-U.S. parties.
• Implementing tax efficient structures and exit strategies for U.S. real estate projects, joint ventures or similar vehicles, including recapitalizations, in-kind distributions, leveraged recaps, as well as like-kind exchange structures pursuant to tax code section 1031.
• Providing advice and tax structuring for investment funds and related entities in connection with secondary market purchases of debt securities and debt instruments, including distressed debt, as well as related debt modifications, workouts, foreclosures and/or related resolutions.

Pete has spoken and written extensively in areas involving private equity, venture capital, hedge and real estate funds, real estate joint ventures and distressed debt, and private equity transactions.

Pete also is an adjunct professor at the U.C. Irvine School of Law, having created and taught classes focused on Tax Planning for Real Estate Transactions, for both JD and LLM (taxation) students.

John Eliason 合伙人

Washington, D.C.

John advises major financial institutions (tax equity investors and infrastructure funds), lenders, developers, and sponsors, particularly those in the wind, solar, storage, biomass and energy tech space. He helps clients structure financings for their projects to take advantage of federal and state tax incentives, like the Federal production tax credit (PTC), energy investment tax credit (ITC) and accelerated depreciation (MACRS and “bonus”) using partnership flips, sale-leasebacks, public/private partnerships, and other structuring options. He has been particularly focused on providing clients with the latest guidance and opportunities relating to the Inflation Reduction Act, including with respect to Section 6418 tax credit transfers and Section 6417 direct pay opportunities.

Recognized by Chambers USA and Chambers Global in Band 2 for Projects: Renewables & Alternative Energy, clients describe John as “extremely knowledgeable, flexible and can put technical jargon into plain terms.” Client sources also state “he knows the tax equity markets very well and is very commercial.”

Prior to law school, John founded an information management company based in Austin, Texas. He is also a veteran of the Texas Army National Guard.

Alexandria Elliott 高级律师

沙加缅度

Known for a strategic and pragmatic approach, Alexandria collaborates with clients to resolve high-risk matters at the earliest opportunity and with the least business disruption. When early resolution isn't possible, Alexandria is a skilled advocate who fights for her clients every step of the way. Alexandria is valued by her clients for her ability to balance defense strategies with business-minded solutions. Alexandria has successfully defended clients in trial and arbitration and helps clients with all types of employment matters, including whistleblower retaliation, discrimination, harassment, failure to accommodate, FMLA and CFRA claims, breach of employment contract, and equal pay claims. When she's not litigating, Alexandria enjoys partnering with clients to set them up for success through thoughtful advice and counsel.

Alexandria maintains an active pro bono case load and recently won a prisoner appeal before the Ninth Circuit Court of Appeals.

Prior to joining Orrick, Alexandria worked as a litigation associate in Kirkland & Ellis's San Francisco office. Before that, Alexandria was a law clerk for the Honorable Bobby R. Baldock of the Tenth Circuit Court of Appeals and the Honorable Gina M. Groh of the Northern District of West Virginia. She earned her Juris Doctor degree from Pepperdine University School of Law, where she graduated second in her class.

Siegfried Elsing, Prof. Dr. LL.M. (Yale) 合伙人

杜塞尔多夫

He has acted as counsel, presiding arbitrator, sole arbitrator, or chairman in more than 300 arbitration proceedings, including ad hoc proceedings and arbitrations under the rules of the leading arbitration institutions.

As counsel, he represents private investors, international corporations, sovereign states, and state-owned enterprises in a range of significant, complex, and often cross-border disputes.

In addition to counsel work and acting as an arbitrator, Siegfried also acts as an expert witness before German courts as well as courts in the United States and the United Kingdom and before regulatory institutions.

His experience includes disputes in the areas of M&A, energy, investment protection, engineering and construction, financing, joint ventures, and intellectual property.

He is admitted to practice as an attorney-at-law in both Germany and New York.

Chambers Global 2024 describes Siegfried as a "star individual" who is "often appointed as arbitrator in complex international arbitrations" and is also "a leading practitioner in the field of investment arbitration" with "extensive experience as an arbitrator in investment law cases".

Siegfried was a member of the Advisory Board of the American Arbitration Association (2009 to 2020) and a member of the Panel of Conciliators of the International Centre for Settlement of Investment Disputes (ICSID) (2011 to 2017). He was a member of the Board of the German Arbitration Institute (DIS) (2012 to 2022) and has been a member of the DIS Council (since 2022). He was also Chairman of the Mediation Committee of the International Bar Association (IBA) (2007-2008).

He is co-editor of the German Arbitration Journal (Zeitschrift für Schiedsverfahren (SchiedsVZ)). He regularly lectures and publishes on international arbitration and comparative law. Siegfried is also honorary professor at the Faculty of Law at Heinrich Heine University Düsseldorf, where he has been teaching international commercial arbitration and international civil procedure law for 25 years. Since 2013, he represents the Grand Duchy of Luxembourg as Honorary Consul in North Rhine-Westphalia.

Siegfried Elsing co-founded the German law firm Hölters & Elsing in 1989 and has overseen the merger with Orrick in 2008.

Hagit Muriel Elul 合伙人

New York

Hagit represents clients in international arbitrations across the world under the rules of all the major arbitral institutions including the ICDR/AAA, ICC and LCIA, SIAC, HKIAC, JAMS and CPR and in cross-border disputes in courts across the United States. She has also served as an expert witness on New York law in proceedings in Canada and the United Kingdom.

Hagit is recognised as ‘a force to be reckoned with’ (Legal 500) who ‘thinks ten steps ahead’’ (Chambers) and has “astonishing legal skills”, including the ability “to analyze and sharpen arguments”. She was recognized as one of a select group of "Distinguished Leaders" by New York Law Journal (2021).

Hagit regularly teaches courses on arbitration and advocacy skills, sits as arbitrator and frequently writes and lectures on topics related to international business disputes. She is a member of the ICC Court of International Arbitration Commission, former chair of the Arbitration Committee of the International Institute of Conflict Prevention & Resolution (CPR), a current member of the CPR Council, ICC Commission, and a founding Board Member of the New York International Arbitration Center.

Lois Emmanuel 律师

硅谷