Marina Vishnepolskaya’s practice focuses on domestic and cross-border tax and employee benefits matters. She counsels employers and executives on a wide range of employee benefits and executive compensation matters, including drafting and amending salary, bonus, cash and equity-based deferred compensation plans, fringe benefit plans and other compensation arrangements, employee policies and handbooks, employment and separation agreements, compliance with IRS voluntary plan correction requirements for nonqualified plans and related employment and tax laws. Ms. Vishnepolskaya represents qualified plans in matters pending with the Internal Revenue Service and the Department of Labor, and advises qualified plan clients on plan administration, design, qualification and reporting requirements and compliance with ERISA fiduciary duty and prohibited transaction rules.
Ms. Vishnepolskaya also represents multinational corporations and family offices on corporate and international tax matters, financial instruments, holding company structures, withholding tax compliance and reporting requirements. She counsels partnerships on federal and state income tax planning associated with acquisitions, management and dispositions of real estate assets and operating companies and advises investors, LLCs and corporations on tax implications of choice of entity, capitalization, structuring of investments, refinancing, and executive compensation.
Ms. Vishnepolskaya counsels not-for-profit organizations and related for-profit entities on all aspects of corporate governance, restructuring, charitable giving, international grant-making and fundraising, parsonage, program-related investments, employee benefits and executive compensation and on applying for and maintaining the tax exemption.
Ms. Vishnepolskaya is a prolific author in the areas of tax and benefits and a member of the board of the Bloomberg Tax Management Compensation Planning Journal. She has lectured at the New York City Bar Association, New York Law School and professional seminars, and has contributed to bar association reports on various aspects of federal income tax laws.