Duane Morris LLP announced that Marc A. Kushner has joined the firm as a partner in its New York office.
Kushner will strengthen Duane Morris' corporate practice group, as well as the firm's growing New York office. He joins the firm from Seyfarth Shaw LLP.
Kushner focuses his practice on federal, state and local tax issues related to partnerships, joint ventures, mergers and acquisitions, real estate and other corporate transactions. He represents public and private companies, real estate companies, limited partnerships, real estate investment trusts (REITs) and tax-exempt organizations in a variety of tax issues, including negotiating and structuring complex transactions from a tax perspective. He has represented REIT clients in Internal Revenue Service audits as well as state and local tax audits.
Kushner began his career as a tax consultant at the national accounting firm Coopers & Lybrand (C&L) where, among other things, he advised clients on corporate and partnership tax and transactional matters including helping in the structuring of a number of corporate and partnership transactions. While at C&L, Kushner wrote the tax section for its national publication on partnership and corporate joint ventures.
Kushner has presented and written on a number of tax topics and issues including REIT organizational and operational requirements; Section 1031 like-kind exchange issues, including the use of tenancy in common arrangements for such exchanges; tax implications of debt workouts, foreclosures and bankruptcies; depreciation issues; unrelated business taxable income issues, Section 4958 intermediate sanctions and partnership operational considerations with respect to tax exempt organizations; taxation of payments received in litigations/settlements; and real estate and real estate transactional -related tax issues.