Marc Gerson’s practice focuses on federal tax policy, providing strategic advice and representation to clients before Congress, the U.S. Department of the Treasury (Treasury), and the Internal Revenue Service (IRS). He also maintains a sophisticated domestic and international tax planning and controversy practice.
Prior to rejoining Miller & Chevalier, Mr. Gerson served as Majority Tax Counsel to the U.S. House of Representatives Committee on Ways and Means. He provided policy and technical analysis with respect to the development and evaluation of tax legislation. He counseled the Committee on Ways and Means on issues relating to international taxation, corporate taxation, tax shelters, financial services taxation, taxation of pass-through entities, tax-exempt bond financing, and tax accounting methods.
Mr. Gerson acted as the staff liaison to Committee on Ways and Means members, the U.S. Senate Committee on Finance, the Joint Committee on Taxation, and Treasury. He served as counsel on all major tax legislation enacted in the 109th Congress, including the Gulf Opportunity Zone Act of 2005, the Tax Increase Prevention and Reconciliation Act of 2005, and the Tax Relief and Health Care Act of 2006.
Prior to joining the Committee on Ways and Means staff, Mr. Gerson worked as Segment Tax Counsel for Textron Inc., a Fortune 200 multi-industry company, where he was responsible for all tax functions of its fastener and industrial product business segments.
Mr. Gerson is a frequent author and lecturer.
- Comprehensive Tax Reform. Representing a wide range of companies and trade associations before Congress, the Treasury Department and the IRS in connection with efforts to comprehensively reform the Internal Revenue Code. These representations involve analyzing tax reform proposals, developing legislative positions with respect to such proposals, and presenting those positions to members and staff of the U.S. House of Representatives Committee on Ways and Means, the U.S. Senate Committee on Finance, the Joint Committee on Taxation, and the Treasury Department Office of Tax Policy. The firm continues to monitor and evaluate future tax reform proposals to identify opportunities and risks for these companies and trade associations as the tax reform debate continues.
- Alaska Native Settlement Trust Legislation and Regulations. Successfully lobbied for the inclusion in the American Taxpayer Relief Act of 2012 of a permanent extension of an election allowing Alaska Native settlement trusts to maximize the benefits they provide to Alaska Natives, a population that is generally recognized as among the most economically disadvantaged in the United States. The firm also secured final regulations from the Treasury Department and the IRS that Alaska Native settlement trusts are not subject to the 3.8% net investment income tax enacted as part of the Patient Protection and Affordable Care Act (ACA). The representation involved the preparation of written comments and public testimony and required convincing the Treasury Department and the IRS to reverse their original position in proposed regulations that such trusts were subject to the tax.
- Health Care Reform Legislation. Represented one of the largest privately-owned insurance companies in the United States during consideration of the ACA. In particular, the firm represented the company's interests with respect to proposals involving the taxation of employer-provided insurance products. The representation included monitoring and analyzing proposed legislation, drafting material for congressional briefings, and representing the client's interests in meetings with members of Congress and their staffs. The representation of the company will continue through the implementation of the legislation in order to maximize business opportunities. The representation also involves ensuring that any comprehensive tax reform efforts do not negatively impact the taxation of the company's insurance products.
- S Corporation Legislation. Successfully lobbied for the inclusion of a provision in the Small Business and Work Opportunity Act of 2007 that allows certain trusts to finance the acquisition of subchapter S corporation stock. Although the provision had been proposed in 2001, it was only through our efforts that the provision was ultimately enacted into law.
- Tax-Related Congressional Investigations. Represented clients in connection with tax-related investigations conducted by the U.S. House of Representatives Committee on Ways and Means, the U.S. Senate Committee on Finance and the U.S. Senate Permanent Subcommittee on Investigations. These investigations have involved a number of topics, including energy tax credits, promotion of tax shelters, financial statement disclosure of tax matters, repatriation of foreign earnings, use of offshore subsidiaries and the tax treatment of certain religious organizations.
- Majority Tax Counsel, U.S. House of Representatives Committee on Ways and Means, 2005 - 2006
- Segment Tax Counsel, Textron Inc., 2000 - 2003
Rankings and Recognition
- Chambers USA: Government Relations (National), Recognized Practitioner, 2015
- Legal 500: Tax: Domestic Tax, 2015
- Legal 500: Government: Government Relations, 2015
Professional and Community Involvement
- Fellow, American College of Tax Counsel
- Member, Steering Committee, Taxation Section, District of Columbia Bar
- Member, Steering Committee, Section on Taxation, Federal Bar Association
- Member, Advisory Board, CCH International Tax Journal
- Member, Board of Advisors, The S Corporation Association
- United States Tax Court
- United States Court of Appeals for the Ninth Circuit
- United States District Court for the District of Columbia
- LL.M. (Taxation), Georgetown University Law Center, with distinction, 1998
- J.D., The George Washington University Law School, with highest honors, Order of the Coif, 1993
- B.B.A., Emory University, with high distinction, 1990