Mr Stephen Marcus > Baker Botts L.L.P. > Dallas, United States > Lawyer Profile
Baker Botts L.L.P. Offices

2001 ROSS AVENUE
DALLAS, TEXAS 75201-2980
TEXAS
United States
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Mr Stephen Marcus

Work Department
Tax
Position
Partner
Department Chair – Tax (Firmwide)
Career
Provides tax related structuring and counseling to private equity funds, strategic investors and publicly traded and privately held companies, on complex M&A transactions, joint ventures, spin-offs, and other strategic business transactions, including
Creation of tax-efficient investment, acquisition and disposition, refinancing and restructuring structures for portfolio companies in a wide variety of industries and for distressed companies.
Implementation of complex, multi-tier, partnership and LLC structures that take into account tax needs for variety of different types of JV partners, including foreign sovereigns and other foreign investors and tax-exempt investors.
Formation, structuring and taxation of, and tax law requirements applicable to, REITs, including qualifying income and asset issues and issues arising in connection with REIT M&A transactions.
Structuring of complex equity-based incentive arrangements for management in entities structured as partnerships or LLCs.
Structuring of IRC Section 1031 “like-kind” exchange transactions.
Memberships
State Bar of Texas
Education
Southern Methodist University School of Law, JD, 1986;
The University of Texas, BBA, with honors, 1983
Lawyer Rankings
United States > Tax > US taxes: contentious
At Baker Botts L.L.P., the SALT team is ‘exceptionally knowledgeable, influential and caters to their clients needs’, praised for the ‘insight, professionalism, flexibility, availability, and thoroughly crafted and well thought-out legal advice’ provided by the tax group led by Stephen Marcus in Dallas. Best known for its work in the energy, techn and financial service industries, the firm is also highly regarded for its estate and gift tax controversy practice, which is sought after by high-net-worth individuals across the US. Keri Brown, Renn Neilson, and John Porter are the key names in Houston. Neilson recently acted for Cheniere Energy, Inc. in matters arising from a sales tax audit of Corpus Christi Liquefaction LLC, which had constructed a large LNG processing plant. Brown and Porter are frequently involved in high-value private client matters, alongside Jon Feldhammer in San Francisco, who also handles high-value real estate tax audits and energy infrastructure matters.
Lawyer Rankings
Top Tier Firm Rankings
- Energy > Energy litigation: electric power
- Energy > Energy litigation: oil and gas
- Energy > Energy transactions: electric power
- Energy > Energy transactions: oil and gas
- Dispute resolution > Corporate investigations and white-collar criminal defense
- Dispute resolution > Corporate investigations and white-collar criminal defense
- Dispute resolution > Corporate investigations and white-collar criminal defense
Firm Rankings
- Energy > Energy regulation: electric power
- Energy > Energy regulation: oil and gas
- Environment > Environment: litigation
- Environment > Environment: regulatory
- Intellectual property > Patents: licensing
- Intellectual property > Patents: prosecution (including re-examination and post-grant proceedings)
- Dispute resolution > Product liability, mass tort and class action - defense: toxic tort
- Energy > Renewable/alternative power
- Dispute resolution > Corporate investigations and white-collar criminal defense
- Dispute resolution > Corporate investigations and white-collar criminal defense
- Transport > Aviation and air travel: finance
- Finance > Capital markets: debt offerings
- Finance > Capital markets: equity offerings
- Finance > Capital markets: high-yield debt offerings
- Antitrust > Cartel
- Antitrust > Civil litigation/class actions: defense
- Tax > International tax
- Dispute resolution > M&A litigation: defense
- Antitrust > Merger control
- Intellectual property > Patents: litigation (full coverage)
- Intellectual property > Patents: litigation (International Trade Commission)
- Finance > Project finance
- Dispute resolution > Securities litigation: defense
- Media, technology and telecoms > Technology transactions
- Intellectual property > Trademarks: non-contentious (including prosecution, portfolio management and licensing)
- Tax > US taxes: contentious
- Dispute resolution > Appellate: courts of appeals / Appellate: supreme courts (states and federal)
- Finance > Commercial lending
- Labor and employment > Employee benefits, executive compensation and retirement plans: transactional
- Labor and employment > ERISA litigation
- Dispute resolution > General commercial disputes
- Dispute resolution > International arbitration
- Intellectual property > Trade secrets (litigation and non-contentious matters)
- Tax > US taxes: non-contentious
- Real estate > Construction (including construction litigation)
- Healthcare > Life sciences
- M&A/corporate and commercial > M&A: large deals ($1bn+)
- Real estate > Real estate
- Finance > Restructuring (including bankruptcy): corporate
- M&A/corporate and commercial > Venture capital and emerging companies
- Finance > Structured finance: securitization