Michael Loening

Of Counsel at Emmet, Marvin & Martin LLP

Michael Loening

Michael Loening

Of Counsel at Emmet, Marvin & Martin LLP

Biography

Mr. Loening's practice is primarily in the fields of tax and estate planning for families that have concentrated investments, such as stock of closely held corporations, limited liability companies and partnerships which are owned either directly or through family trusts. He advises on shareholders' agreements, redemptions, and business valuations. He also advises trustees of family trusts on their fiduciary and investment responsibilities and on legal and tax matters. Mr. Loening's clients include foreign individuals who wish to provide for U.S. family members. He advises on the differences between U.S. and foreign law and accounting principles applicable to trusts, and on compliance with U.S. reporting rules applicable to foreign trusts, including distributions to U.S. beneficiaries, bank and investment accounts and ownership of foreign securities. Mr. Loening also advises charitable foundations on corporate policies, tax matters, and best practices.

Representative Matters

* Represented the principal shareholder of a corporation in connection with a merger transaction in which the corporation went private, redeeming the stock owned by public shareholders.
* Advised family trustees on their fiduciary responsibilities in connection with closely held investments through corporations and limited liability company engaged in real estate developments and investments, and on the tax consequences to the trusts and their beneficiaries of specific business ventures.
* Advised a group of U.S. shareholders in connection with the tax consequences of a buy-back offer for shares of a foreign corporation.
* Provided legal and tax advice to a family group on the feasibility and consequences of changing the situs of trusts from a foreign country to the U.S.
* Advised clients having interests in foreign trusts, foreign accounts or foreign investments on the requirements of the Foreign Account Tax Compliance Act (FATCA).

Overview
RelSci Relationships

87

Number of Boards

1

Contact Data
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Relationships
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Manager at The Havens Relief Fund Society

Relationship likelihood: Strong

Board of Manager at The Havens Relief Fund Society

Relationship likelihood: Strong

Board of Manager at The Havens Relief Fund Society

Relationship likelihood: Strong

Manager at The Havens Relief Fund Society

Relationship likelihood: Strong

Board of Manager at The Havens Relief Fund Society

Relationship likelihood: Strong

Manager at The Havens Relief Fund Society

Relationship likelihood: Strong

Controller at The Havens Relief Fund Society

Relationship likelihood: Strong

Manager at The Havens Relief Fund Society

Relationship likelihood: Strong

Judge at United States District Court for the Southern District of New York

Relationship likelihood: Strong

Manager at The Havens Relief Fund Society

Relationship likelihood: Strong

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Michael Loening
Of Counsel at Emmet, Marvin & Martin LLP
Career History
Of Counsel
Current

Emmet, Marvin & Martin LLP provides legal and advisory services . The firm provides services in the areas of banking, commercial lending, bankruptcy, workouts & creditors rights and private equity and venture capital, corporate trust, securities and ADRs, real property and real estate finance as well as tax & employee benefits. The company was founded by Thomas Addis Emmet in 1805 and is headquartered in New York, NY

ESQ., Vice President
Prior

The Havens Relief Fund Society To help struggling New York City residents and their families overcome imminent financial crises that might otherwise have devastating impacts on their lives by providing modest, one-time grants through a network of volunteer community leaders and professionals. History of The Havens Relief Fund Society The Havens Relief Fund Portrait of Charles HavenSociety was founded in 1871 by Charles Gerard Havens, who was born in Greenport, Long Island, in 1808. At age 14, he moved with his family to New York City, finding work as a clerk in a real estate office. Later he became a lawyer, investing wisely in real estate. Mr. Havens believed that the vicissitudes of life could temporarily derail almost anyone of limited means, and that a modest grant at the right time might help set things right. To test his theory, he gave sums of money to five of his trusted business associates, asking them to be on the lookout for people who were on the precipice of a financial catastrophe that could be solved with a one-time grant. They carried out his wishes with enthusiasm and success.

Boards & Committees
Vice President
1981 - 2013
Other Affiliations
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