Marc A. Kushner
Partner
Duane Morris LLP
1540 Broadway
New York, NY 10036-4086
USA
Phone: +1 212 692 1025
Fax: +1 212 214 0553
Email: makushner@duanemorris.com

Marc A. Kushner concentrates his practice in federal (including international), state and local taxation of partnership (and joint venture), corporate and mergers and acquisitions transactions. He has extensive experience in real estate investment trust (REIT), taxation and tax issues pertaining to tax-exempt organizations. Mr. Kushner has represented private real estate companies and REITs in multiple billion-dollar M&A transactions. In addition, he has structured transactions for clients from federal, state and/or local income, franchise and transfer/recordation tax perspectives. He represents clients in Internal Revenue Service audits, as well as in audits and inquiries of state and local taxing agencies and authorities.

Mr. Kushner also is a member of the firm's New Markets Tax Credit Practice Group, which represents investors, community development entities, leveraged lenders and for-profit and non-profit sponsors in the development of projects through the Federal New Markets Tax Credit program. Representative transactions of the firm's New Markets Tax Credit Practice Group have included community centers, university-related mixed-use projects, hotels, shopping centers, and medical centers that have been structured with conventional leverage loans, sponsor leveraging and the leveraging of a variety of grant sources, including tax-increment financing.

Mr. Kushner is a 1995 graduate of New York University School of Law (LL.M., Taxation); a 1992 cum laude graduate of the University at Buffalo Law School, where he was a member of the Buffalo Law Review; and a graduate of Emory University (B.A., Economics, 1988), where he was elected to Phi Beta Kappa.

Areas of Practice

• Tax
• REITs
• Mergers and Acquisitions
• Real Estate

Professional Activities

• New York State Bar Association
• Association of the Bar of the City of New York
  - Committee on Non-Profit Organizations
• National Association of Real Estate Investment Trusts (NAREIT)

Admissions

• New York
• U.S. Tax Court

Education

• New York University School of Law, LL.M., Taxation, 1995
• State University of New York at Buffalo School of Law, J.D., cum laude, 1992
• Emory University, B.A., 1988
  - Phi Beta Kappa

Experience

• Duane Morris LLP
  - Partner, 2009-present
• Seyfarth Shaw LLP
  - Partner, 2002-2009
• Pryor Cashman LLP
  - Partner, 2001-2002
  - Associate, 1997-2000
• Gordon Altman Butowsky Weitzen Shalov & Wein
  - Associate, 1995-1997
• Coopers & Lybrand
  - Attorney, 1992-1995
• "Taxpayer Relief Act Effects Major Changes," New York Law Journal, November 1997

Selected Publications

• "Long-Anticipated "Carried Interest" Tax Legislation Moves Closer to Reality," Duane Morris Alert, June 17, 2010
• "Tracking Stock May Not Track Well for REITs," New York Real Estate Journal, September 2006
• "Defining the State of the Law, Reverse Tax-Free Exchanges & Parking Arrangements," New York Law Journal, June 2001
• "Industrial and Office Park Associations - A Problem for REITs," Office & Industrial Properties, April 1998

Selected Speaking Engagements

• Speaker, "Overview of REIT Organizational and Operational Requirements for Retail REIT, 2009
• Speaker, "Tax Implications of Debt Workouts, Foreclosures and Bankruptcy," 2009
• Speaker, "Depreciation Issues When Developing Real Property to Hold for Rental/Investment," 2009
• Speaker, "Overview of REIT Organizational and Operational Requirements for Mortgage, Real Estate Investment Trusts (REIT)," 2007
• Presenter, "Partnering with Tax-Exempts/Operational Considerations," Bar Association of the City of New York, 2006
• Presenter, "Tenancy in Common Interests," Cleveland Real Estate Investment Conference
• Presenter, "Profitable Information for the Non-Profit," Non-Profit Organizations' Committee of the Bar Association of the City of New York
• Mr. Kushner has also made presentations to real estate industry professionals and executives on the subjects of Section 1031 multiple city and Tenancy-in-Common/Section 1031.