Marla Waiss

Marla is a partner in the firm’s General & International Tax Practice and is also the Leader of the firm’s Tax-Exempt Organizations Practice. She serves as U.S. tax counsel to clients with cross-border business and personal tax issues, including public and private company tax matters and income, gift, and estate tax planning, including charitable giving, for high-net-worth individuals and their families. She regularly advises public and private companies on the U.S. tax aspects of international transactions, including effective tax structuring for U.S. business operations; tax considerations in U.S. business, portfolio, and real estate investments; and mergers and acquisitions. Marla also advises high-net-worth clients on planning for U.S. income tax issues under the controlled foreign corporation (CFC), passive foreign investment (PFIC), and foreign trust rules, with a particular focus on advising multinational families and providing guidance on U.S. tax residency and citizenship matters and related IRS international compliance matters. Marla also works with a variety of U.S. and foreign tax-exempt organizations and private foundations on obtaining and maintaining tax-exempt status, and related tax issues for operating an exempt organization, including the unrelated business income tax (UBIT) rules, excess benefit transactions, private benefit/inurement, and excise tax rules applicable to private foundations.

Marla exclusively practices U.S. law and is admitted to practice in New York. She also serves as Co-Chair of the firm's Diversity & Inclusion Committee.

Services

Education

University at Buffalo, B.A., magna cum laude

University at Buffalo School of Law, J.D., cum laude

Admissions

• New York
• U.S. Tax Court