Marcy G. Geller is a Partner in the Firm's Tax Department.  Ms. Geller specializes in federal income taxation, with an emphasis in financial instruments, mergers and acquisitions, international joint ventures and private equity and real estate opportunity funds.  Representative transactions have included the purchase of Shinsei Bank and subsequent initial public offering, the merger of L-3 Communications Corporation and Titan Corporation, the acquisition of BISYS Inc by Open Solutions Inc. and the formation of private equity and real estate opportunity funds by Candover Investments, Grove Partners, KSL Partners and Lexington Partners.  Ms. Geller also has advised on various financial products such as hybrid debt instruments, equity derivatives and investment units.

Ms. Geller joined the Firm in 1997 and became a partner in 2005. She received her B.S., magna cum laude, in 1994 from the Wharton School at the University of Pennsylvania and received her J.D., magna cum laude, from New York University School of Law in 1997 where she was elected Order of the Coif.  Ms. Geller earned an LL.M. in 2000 from New York University.  She is a member of the Association of the Bar of the City of New York and American Bar Association.

Publications

•	American Recovery and Reinvestment Tax Act of 2009 Temporarily Defers Cancellation of Indebtedness Income for Debt Repurchases, Exchanges, Cancellations and Modifications
•	Integration of Convertible Note Hedge
•	IRS Confirms Treatment Of Equity Units; Permits Interest Deduction
•	The IRS Recently Announced That it Would No Longer Rule on Certain Issues in Spin-Off Transactions
•	Trust Preferred Securities - Enron Case
•	The Misappropriation Theory as a Corollary to the Classic Insider Trading Theory Annual Survey of American Law, Vol. 2, 1996

Speaking Engagements

•	Marcy G. Geller Speaks at PLI's Taxation of Financial Products and Transactions 2009 Program April 15, 2009
•	Marcy Geller Speaks on New Developments in the Taxation of Financial Instruments and Products at New York State Bar Association Tax Section Summer Meeting July 3, 2008

Admissions

•	New York 1998

Education

•	New York University School of Law, 2000 LL.M.
•	New York University School of Law, 1997 J.D. magna cum laude; Order of the Coif; Annual Survey of American Law
•	University of Pennsylvania, 1994 B.S. magna cum laude