Profile
Marvin A. Kirsner is a shareholder in the Fort Lauderdale office where his primary areas of practice deal with corporate, transactional and industry specific tax issues. He serves as the Co-Chair of the State and Local Tax (SALT) Practice.
Concentrations
- Internet tax and electronic commerce tax issues
- Multistate tax issues
- Federal, state and local tax controversies
- Federal and state tax planning for business transactions, mergers, acquisitions and divestitures
- Telecommunication and data center tax and incentive matters
- Bankruptcy tax matters
- State and local economic development tax incentives
- Entertainment industry tax issues
- Employee retention tax credit
- Blockchain/cryptocurrency/NFTs federal and state tax matters
Capabilities
Experience
- Represented major data center developer in negotiating Illinois data center sales tax exemption incentive agreement with a value of over fifty million dollars over the life the agreement.
- Secured a Florida sales tax ruling for casino ship client (Technical Assistance Advisement 11A-024) concluding that the purchase of a casino ship, retrofitting, and diesel fuel for operations are exempt from Florida sales and use tax as a result of being engaged in foreign commerce.
- Secured a Florida sales tax ruling for a public-private partnership developer client (Technical Assistance Advisement 07A-024) concluding that the payment of tolls on a private toll road is exempt from Florida sales tax.
- Member of Greenberg Traurig team that represented MAT Concessionaire, LLC and its sponsors, Meridiam Infrastructure Fund and Bouygues Travaux Publics, S.A., in the Port of Miami Tunnel project, one of the first greenfield public-private partnerships in the United States.
- Advises clients on all aspects of Internet and electronic commerce and telecommunication tax issues.
- Handles federal income tax, estate and gift tax, multi-state sales tax controversies, Florida sales and use tax, documentary stamp tax, corporate income tax and ad valorem tax controversies at the audit, appeal and trial levels.
- Performs tax planning functions for business and family wealth planning transactions, including corporate reorganizations, mergers, acquisitions, and divestitures, nonrecognition transactions, real estate transaction, business formations and dissolutions, workouts, liquidations and wealth planning matters.
- Negotiates tax and economic incentives with state and local governments in connection with economic development.
- Advises Client’s on Florida’s Live Local Act affordable housing property tax exemption.
- Advises clients regarding employee retention credit under the CARES Act.
Recognition & Leadership
- The Bond Buyer
- Team Member, Deal of the Year, 2024
- Team Member, Innovative Financing Deal of the Year, 2024
- Listed, Boca Raton Observer, "Top Lawyers," 2022-2023
- Selected, Fort Lauderdale Illustrated, "Top Lawyers - Tax Law," 2021-2023
- Team Member, a Law360 "Real Estate Practice Group of the Year," 2023
- Team Member, a Law360 “Hospitality Practice Group of the Year,” 2021
- Recognized, Palm Beach Illustrated, "Top Lawyers," 2020
- Recognized, National Law Review, "Go-To Thought Leader," 2020
- Listed, South Florida Legal Guide, "Top Lawyer," 2020-2021
- Listed, The Best Lawyers in America, Tax Law, 2008-2025
- Listed, Super Lawyers magazine, Florida Super Lawyers, 2007
- Recipient, Distinguished Community Service Award, Boca New Leadership Division of the Anti- Defamation League, 1999
- Rated, AV Preeminent® 5.0 out of 5.0
- Chairman, Jewish Community Foundation of Palm Beach County, 1988-1990
- Secretary, Jewish Federation of South Palm Beach County, 1992-1999
- Former President, Palm Beach Tax Institute
- Member, American Bar Association, Taxation Section
- Member, Council on State Taxation
Credentials
Education
- LL.M., Taxation, University of Florida Levin College of Law
- J.D., with honors, University of Florida Levin College of Law
- B.S., Boston University
Admissions
- Florida
- U.S. Tax Court