Marc Todd Finer

Marc T. Finer is a Principal in Cummings & Lockwood’s Private Clients Group and is based in the West Hartford Office. Marc brings over 25 years of legal and accounting experience in federal, state and local tax planning, tax controversy and tax compliance matters, as well as in a wide range of commercial transactions, developing sophisticated solutions to the oftentimes complex tax and business issues facing clients.

Among his clients are individuals and families, closely held businesses, partnerships, limited liability companies, real estate and investment entities, entrepreneurs, corporations and tax-exempt organizations.

Marc frequently advises clients on complex tax issues associated with a wide variety of business transactions including entity formations and liquidations; taxable and tax-free equity and asset acquisitions and sales; joint ventures, mergers, reorganizations, divestitures and divisions; and real estate purchases and sales.

In addition, Marc represents business entities and individuals in negotiating and resolving tax controversies with the IRS and state and local taxing authorities. As a natural extension of his tax practice, Marc also regularly assists his clients with general corporate and management matters such as governance, contract negotiation, shareholder agreements, partnership and limited liability company agreements, and buy-sell agreements.

News & Insights

Alerts & Updates

• IRS Offers Safe Harbor For Trump Account Contributions

• A Summary of Tax Law Provisions of the Connecticut 2027 Fiscal Year Budget

• Fifth Circuit Rejects 'Passive Investor' Test For Limited Partner Self-Employment Tax Exclusion

• US Postal Service Disrupts 'Mailbox' Rule for Tax Filing and Payment Deadlines

• New York Tax Court Approves 'Drop and Swap' Technique in Real Estate Like-Kind Exchange

• New York Emphasizes 'Substance over Form' In Determining Domicile For Income Tax Purposes

• IRS Issues Final Regulations on Roth Catch-Up Provisions

• 'One Big Beautiful Bill Act' - Summary of Tax Provisions Affecting Individuals and Businesses

• Tax Court Holds State Law Limited Partners Are Not Limited Partners for Federal Self-Employment Tax Purposes

• Capital Gain from Sale of Stock by Nonresident is Subject to Massachusetts Income Tax

• IRS Issues Guidance on Theft Losses Stemming from Scammers

• Social Security Fairness Act Provides Millions with Higher Social Security Benefits

• Connecticut Emphasizes 'Time Spent' In Determining Domicile For Estate Tax Purposes

• Massachusetts Announces Tax Amnesty Program - But You Better Hurry

• Taxpayer Liable for Taxes on S Corporation Income Embezzled by Other Shareholders

• Connecticut Modifies Retirement Income Withholding Requirements and Other Tax Law Changes

• IRS Concludes Trust Distribution Prior to Sale Does Not Violate Like-Kind Exchange “Held For” Requirement

• Connecticut Plans to Fight Back Against New York's Remote Work Tax (Sort Of)

• Tax Court Decision Exposes Limited Partners To Self-Employment Tax

• Massachusetts Provides Clarity Regarding Millionaires Tax

• IRS Delivers Early Christmas Gift by Delaying Form 1099-K $600 Reporting Threshold

• Cummings & Lockwood Analyzes Massachusetts’ Recent $1 Billion Tax Relief Package

• IRS and U.S. Treasury Release Guidance on Cryptocurrency Reporting

• Client Alert - A Summary of the Tax Law Provisions of the 2024-2025 Connecticut Biannual Budget

• IRS Reveals 10-Year Spending Plan for $80 Billion Funding

• Supreme Court Rules that Non-Willful Foreign Bank Account Reporting Penalty Applies on a Per Report Basis

Articles

• IRS Applies Economic Substance Doctrine to Disallow Charitable LLC Tax Benefits

News & Press Releases

• Mayo Clinic Wins $11.5M Tax Refund