Biography
Jeff Markowitz engages clients in a wide range of sophisticated tax areas.
He has represented companies ranging from multi-national corporations engaged in mergers and acquisitions to start-up entrepreneurial clients. Jeff has provided tax and business advice on strategic joint ventures, creative employee equity compensation and cross border tax planning. His practice also includes sophisticated tax planning to minimize state and local taxes including sales taxes, state income taxes and recordation and transfer taxes. Jeff often advises on complicated mergers and acquisitions, and sophisticated equity and debt financing. Jeff's practice also includes international tax advice, including both U.S. companies operating offshore, and non-U.S. companies with U.S. business operations.
Jeff has advised several privately held entrepreneurial companies regarding limited liability company structuring to combine income and estate planning whereby older generation ownership can pass growth through to younger generations with minimal gift and income tax consequences, and complex corporate joint ventures. Jeff's practice also includes real estate transactions, including tax-free exchanges under Section 1031 of the Internal Revenue Code, structuring transactions to ensure capital gains treatment on real property proposed for development and real estate joint ventures.
Services
- Business Reorganizations, Financial Restructurings & Workouts
- Business Tax Planning
- Corporate, Securities & Tax
- Education Law
- Emerging Business
- Employee Benefits & Executive Compensation
- Global Sourcing
- International Tax
- Mergers & Acquisitions
- Non-Qualified Deferred Compensation & Executive Compensation
- Real Estate Tax Planning
- State, Local & Federal Tax
- Stock Option & Other Equity Compensation Programs
- Tax
Industries
Education
- Villanova University School of Law (J.D., cum laude, 1984)
- Order of the Coif
- Villanova University (B.S., summa cum laude, 1981)
- Beta Gamma Sigma
- Phi Kappa Phi
Bar Admissions
- Maryland, 1985
Professional Affiliations
- American Bar Association: Section of Tax; Corporate Tax Committee
- International Council of Shopping Centers
- Maryland Advanced Tax Institute: Chair (2000)
- Maryland State Bar Association: Section of Taxation Chair (2003); Committees on Revised Uniform Partnership Act 1997 and Revised Uniform Limited Partnership Act (2002)
- Villanova Law Review: Research/Projects Editor
Special Honors
- Baltimore SmartCEO Magazine: 'Legal Elite' (2010)
- Best Lawyers in America®: Named Lawyer of the Year in the area of Tax Law - Baltimore (2011, 2018); Business Organizations (including LLCs and Partnerships) (2020, 2025)
- Best Lawyers in America®: Selected for inclusion in the areas of Tax Law, Business Organizations (including LLCs and Partnerships) and Corporate Law (2007-2026)
- Martindale-Hubbell Peer Review Rating: AV Preeminent® Rated; AV Preeminent® Rated – Judicial Award (2017, 2019)
- Maryland State Bar Association: Section of Taxation "Tax Excellence" Award (2012)
- Maryland Super Lawyers®: Selected for inclusion in the area of Tax (2007-2020)
- Super Lawyers - Corporate Counsel Edition (July 2009)
- University of Baltimore: Received “Excellence in Teaching” Award (2009)
Court Admissions
- United States Tax Court
