MARSHALL FEIRING is counsel in the firm’s New York office in the Tax group. His practice focuses on multiple aspects of the formation and operation of complex investment vehicles such as REMICs, RICs and REITs, including the treatment of their investments in debt instruments and financial contracts, and the treatment of the investors that hold their securities. Marshall’s REMIC practice involves REMICs created to hold single and multiple loans, commercial and residential loans and re-performing loans; and he has been involved in numerous loan and REMIC agreement modifications and REMIC liquidations. He has assisted in structuring REIT-TMPs both on and off-shore, other non-REMIC vehicles for securitizing loans and distressed REMIC regular interests, for financing servicing advances and synthetic credit default swaps. Marshall is the author of the BNA/Bloomberg Tax Management Portfolio “REMICs, Mortgage REITs, Mortgage Trusts and Other Real Estate Mortgage Securitization Vehicles” and many other tax articles on related topics.
Prior to joining the firm, Marshall worked in the IRS Office of Chief Counsel as a Senior Technical Reviewer, where he was involved with issuing regulations and other guidance concerning REMICs, taxable mortgage pools, short sales, commodity futures contracts and financial institutions and products.
Admissions & Certifications
- U.S. Tax Court
- U.S. Court of Federal Claims
- U.S. Court of Appeals, D.C. Circuit
- U.S. District Court, S.D. of New York
- New York
- Boston University School of Law, LL.M. in Taxation, 1980
- Brooklyn Law School, J.D., 1978
- New York University, B.A., 1973 (cum laude, Phi Beta Kappa)