Marshall D. Feiring

Marshall D. Feiring is a Partner and a member of the US Capital Markets practice. His primary practice area is Tax Law.

He focuses on income tax issues in connection with the formation and operation of complex investment vehicles such as REMICs and REITs, and the treatment of investors that hold specialised debt instruments and specialised financial contracts. His REMIC practice covers REMICs used to securitise different types of mortgage loans. He structures non-REMIC, non-TMP mortgage loan securitisations and advises on debt modification and grantor trust issues.

He is an author of the BNA/Bloomberg Tax Management Portfolio's "REMICs, FASITs and Other Mortgage-Backed Securities" and many other tax articles on related topics.

Before moving to the private sector, he 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, grantor trusts, REITs, short sales, commodity futures contracts, and financial institutions and products.

His recognition includes being recommended for Tax: Financial Products by The Legal 500 US (2023–2026). He is a co-author of "IRS Ruling Provides Additional Advantages to Investors in C-PACE Financings" (Dentons Insights, August 2024) and author of "Do Phantom Income Concerns Stop Shared Appreciation Home Loans?" (Tax Notes Federal, June 2023).

He holds an LLM in Taxation from Boston University School of Law (1980), a JD from Brooklyn Law School (1978) and a BA, cum laude, from New York University (1973), where he was a member of Phi Beta Kappa.