USA - NEW YORK Law and Practice Contributed by: Adam S. Walters, Erin C. Borek, Timothy P. Moriarty and Kelly E. Marks, Phillips Lytle LLP
Timothy P. Moriarty is a partner at Phillips Lytle LLP and co-leader of the firm’s Real Estate Industry Team. He advises clients in all classes of commercial real estate,
Kelly E. Marks is a partner and tax attorney at Phillips Lytle LLP practising in partnership and corporate tax, REIT tax, and the taxation of mergers and acquisitions, private equity
including industrial, mixed use, telecommunications and raw land. He advises a diverse group of real property operators, prospective owners, landlords and tenants on a broad range of commercial matters, including the acquisition, disposition and leasing of properties nationwide. Timothy is a member of the American, New York State and Erie County Bar Associations and is also a member the Urban Land Institute and the New York State Commercial Association of REALTORS®, Inc.
deals, joint ventures, and equity compensation, with expertise in New York State tax law. She has provided tax advice in connection with asset, stock, and equity sales; stock offerings and private placements; and executive compensation. Kelly, who is a member of the Bar Associations of New York State and Erie County, also has experience providing tax advice on real estate transactions and joint ventures.
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