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.  Ms. Geller has represented the United States Treasury with respect to their TARP and PPIF programs.  Ms. Geller also has advised on various financial products such as hybrid debt instruments, equity derivatives and investment units.

Ms. Geller has spoken at the Practising Law Institute Financial Products Program and New York State Bar Association Summer Meeting.  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 New York State Bar Association, where she serves on the Executive Committee of the Tax Section, and a member of the Private Investment Fund Tax Forum and the Tax Committee for the Partnership for New York City. 

Honors/Associations

•	Executive Committee, Tax Section, New York State Bar Association
•	NYC Bar Association, Member
•	Private Investment Fund Tax Forum

Publications

•	Latest Obama Administration Proposal to Tax Carried Interest as Ordinary Income
•	A User's Guide to Call Spread Convertibles (PLI Taxation of Financial Products and Transactions, 2009)
•	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 to Speak at New York State Bar Association Tax Section Annual Meeting January 23, 2012

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