- LL.M. (Taxation)Georgetown University Law Centerwith distinction1998
- J.D.The George Washington University Law Schoolwith highest honors, Order of the Coif1993
- B.B.A.Emory Universitywith high distinction1990
Marc Gerson is the Chair of Miller & Chevalier. His 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 widely recognized for his expertise regarding tax technical corrections legislation. His article, "Technically Speaking: The Art of Technical Corrections" (Tax Notes) is regarded as the seminal work on the topic.
- Qualification of Staffing Companies for Pass-Through Deduction. Working with a major industry trade association, secured qualification of staffing companies for the new 20% deduction for pass-through income enacted as part of the Tax Cuts and Jobs Act (2017). The representation involved preparing written comments and providing public testimony before the Treasury Department and the Internal Revenue Service to ensure that staffing companies qualified for the deduction.
- Qualification of Engineering Companies for Pass-Through Deduction. Working with a major industry trade association, secured qualification of engineering companies for the new 20% deduction for pass-through income enacted as part of the Tax Cuts and Jobs Act (2017). Although engineering companies were not eligible for the deduction in the bills originally passed by the House and the Senate, a targeted provision was added in the conference report allowing these companies to qualify for the deduction. The firm also successfully representing the trade association before the Treasury Department and the Internal Revenue Service to ensure that administrative guidance was issued consistent with the provision.
- ITIN Technical Correction. Successfully lobbied on behalf of a large real estate investment and management company for the inclusion of a technical correction in the Consolidated Appropriations Act, 2018 to facilitate the investment by foreign individuals in U.S. real estate investment funds by means of the individual taxpayer identification number (ITIN) program. As part of this representation, the firm secured a so-called "Four Horsemen" letter from the Chairmen and Ranking Members of the Senate Committee on Finance and the House Committee on Ways and Means requesting that Treasury and the IRS issue administrative guidance to implement the technical correction in advance of its eventual enactment into law.
- S Corporation Legislation. Successfully lobbied for the inclusion of a provision in the Tax Cuts and Jobs Act (2017) that encourages non-cash charitable contributions by subchapter S corporations owned by electing small business trusts (ESBTs). Similarly, successfully lobbied for the inclusion of a provision in the Small Business and Work Opportunity Act of 2007 that allows ESBTs to finance the acquisition of subchapter S corporation stock.
- Guidance Regarding Charitable Contributions of Inventory Property. Working with Treasury and the IRS to secure comprehensive guidance regarding the tax treatment of charitable contributions of food inventory. This guidance project was included on the 2015-2016, 2016-2017, 2017-2018, and 2018-2019 Priority Guidance Plans and is essential to ensure that such contributions continue to satisfy the demand placed on food banks and hunger relief agencies. This representation is the result of a prior engagement in which the firm received temporary guidance from Treasury and the IRS (Notice 2008-90) by demonstrating the urgent need for immediate changes to the charitable contribution regulations to eliminate the risk of reduced donations to these organizations.
- Treatment of Excess Pension Plan Assets. Representing a Fortune 500 technology company in obtaining a change in federal tax law that allows excess pension plan assets to be used to fund retiree medical and life insurance benefits. This change would allow more employers to utilize assets from their overfunded pension plans to fund these important benefits, which is particularly important given the rising cost of health care and the decline of employer-provided retiree coverage in the United States.
- Representation of Alaska Native Corporation in "Landmark Purchase Agreement" With The United States Forest Service. Represented Shee Atiká, Inc., an Alaska Native Corporation, before Congress and the United States Forest Service in connection with the acquisition by the federal government of approximately 22,000 acres within the Admiralty Island National Monument Wilderness. The representation involved resolution of a number of unique and precedent-setting appropriation, authorization and budget issues. In announcing the transaction, the Forest Service and Shee Atiká referred to their "landmark purchase agreement" and noted that, upon completion, the purchase will represent the "largest transfer of lands from a private inholding back into Forest Service-managed Wilderness in the history of the agency." Due to the size of the property, the purchase agreement established a method to acquire the property in segments. The firm continues to represent Shee Atiká though the completion of this multi-phase transaction (second phase announced July 2017, third phase announced June 2018), which because of the size and configuration of the property is anticipated to take a number of years.
- 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 Treasury 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 Treasury and the IRS to reverse their original position in proposed regulations that such trusts were subject to the tax.
- Type III Governmental Supporting Organization Regulations. Representing a Type III governmental supporting organization before Treasury and the IRS to secure guidance that will allow the organization to continue providing support to a significant federal government program. This representation has involved drafting and submitting numerous written comments to Treasury and the IRS, which is necessitated by the unique role that this organization plays in supporting the federal government.
- Medical Device Excise Tax Regulations and Pre-Filing Agreement. On behalf of one of the largest global medical device manufacturers, submitted detailed comments to Treasury and the IRS in connection with the development of regulations and other guidance under the medical device excise tax as enacted by the ACA. The firm then advised the company regarding the implementation of the regulations including, by means of a pre-filing agreement with the IRS, an agreed methodology to apply and calculate the tax with respect to the company's diversified product lines. It is our understanding that this pre-filing agreement was the first of its kind in the medical device industry.
- 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 to ensure that any ACA "repeal/replace" efforts do not negatively impact the taxation of the company's insurance products
- Majority Tax Counsel, U.S. House of Representatives Committee on Ways and Means, 2005 - 2006
- Segment Tax Counsel, Textron Inc., 2000 - 2003
- Chambers USA: Government Relations (Nationwide), 2015, 2017 - 2018
- Chambers USA: Tax (District of Columbia), 2018
- Legal 500: Government: Government Relations, 2015 - 2018
- Legal 500: Tax: Domestic Tax, 2015
- The Best Lawyers in America®: Government Relations Practice, 2019
- Washington's Top Lawyers: Tax (Washingtonian Magazine), 2017 - 2018
- Fellow, American College of Tax Counsel
- Member, Advisory Board, CCH International Tax Journal
- Member, Board of Advisors, The S Corporation Association
- Member, Steering Committee, Section on Taxation, Federal Bar Association
- Former Member, Advisory Board, George Washington University Law School/Internal Revenue Service, Annual Institute On Current Issues In International Taxation
- Former Member, Steering Committee, Taxation Section, District of Columbia Bar
District of Columbia
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Thomas Cryan's arrival at Miller & Chevalier was covered by Tax Grotto.
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