Ralph A. Mariani
Partner
Duane Morris LLP
30 South 17th Street
Philadelphia, PA 19103-4196
USA
Phone: +1 215 979 1967
Fax: +1 215 689 3597
Email: Mariani@duanemorris.com

Ralph A. Mariani practices in the areas of state, local and federal income taxation.

Admitted to practice in Pennsylvania and Connecticut, he is a member of the Taxation Section of the American Bar Association, the Tax Law Section of the Pennsylvania Bar Association and is a past chair of the State and Local Tax Committee of the Tax Section of the Philadelphia Bar Association.

Mr. Mariani is a 1974 graduate of the University of Pennsylvania Law School, a 1974 graduate of The Wharton School of the University of Pennsylvania, where he earned a Masters in Business Administration, a 1980 graduate of New York University School of Law (LL.M., Taxation) and a graduate of Harvard University.

Representative Matters

• Advising real estate clients on structuring strategies to minimize real estate transfer taxes.
• Formulated state tax minimization strategies that have resulted in a substantial reduction of state income and franchise taxes.
• Represented a major telecommunications corporation in a gross receipts tax litigation.

Professional Activities

• American Bar Association
  - Taxation Section
• Pennsylvania Bar Association
  - Tax Law Section
• Philadelphia Bar Association
  - Tax Section
  -- Past Chairman, State and Local Tax Committee

Admissions

• Connecticut
• Pennsylvania
• U.S. Court of Military Appeals
• U.S. District Court for the Eastern District of Pennsylvania
• Supreme Court of Pennsylvania
• Supreme Court of Connecticut

Education

• University of Pennsylvania Law School, J.D., 1974

Experience

• Duane Morris LLP
  - Partner, 1985-present
  - Associate, 1977-1985
• United States Navy
  - Judge Advocate General Corps., 1974-1977

Civic and Charitable Activities

• Appointed by Philadelphia Mayor Edward Rendell and City Council President John Street to a select committee to review all city and school district business taxes for the purpose of streamlining the tax structure in order to enhance the business environment in Philadelphia, 1992-1996
• Member, Mayor's Advisory Group for City Taxes, 1991-present

Honors and Awards

• AV® Preeminent™ Peer Review Rated by Martindale-Hubbell

Selected Speaking Engagements

• Lecturer, "Pennsylvania Sales and Use Tax," Lehigh University 40th Annual Tax Forum, October, 1999
• Lecturer, "Representing Nonprofit Organizations," Pennsylvania Bar Institute, July 1999
• Lecturer, "Provider Perspectives on the Philadelphia PILOTS/SILOTS Program," Metropolitan Philadelphia Chapter of the Healthcare Financial Management Association, December 1994
• Lecturer, "Organization and Operation of a Delaware Holding Company," Philadelphia Tax Conference, October 1992
• Program Chair, "The Nexus Question: Current Issues in State Taxation of Businesses," Philadelphia Bar Association, May 1992
• Lecturer, Pennsylvania Sales and Use Tax, National Business Institute, July 1991
• Lecturer, "State Income Taxation of S Corporations and Partnerships," Philadelphia Bar Association, February 1991
• Lecturer, "Philadelphia Local Taxes," Pennsylvania Bar Institute, May 1991
• Lecturer, "Income Taxation of Pennsylvania Corporations," National Business Institute, January 1990
• Lecturer, "Understanding Business Taxes," Mayor's Small Business Conference, October 1989 and 1990
• Lecturer, "Local Tax Reform," Pennsylvania Bar Institute, May 1989
• Lecturer, "Local Business Taxes and Related Activities," Pennsylvania Bar Institute and Philadelphia Bar Association, 1986