Gregory M. Marks ("Greg") is a partner in the Sarasota office of Shumaker, Loop & Kendrick, LLP. Greg's practice emphasizes the representation of businesses and their owners, particularly entrepreneurs, developers and investors involved in start-ups, acquisitions, and the sales and reorganizations of business entities of all kinds. He has been involved in the organization of thousands of LLCs, partnerships and other entities and the selection and implementation of organizational structures for many types of domestic and international business enterprises and transactions. His areas of focus include federal and state tax rules and organizational statutes governing partnerships and limited liability companies, and he has played a significant role in the drafting of Florida's partnership, limited partnership and limited liability company laws over the years. He also has extensive experience dealing with the tax rules applicable to real estate development and investment, tax-free exchanges and related structuring, debt re-financings and work-outs, employee incentive arrangements, mezzanine financing structures, private equity venture capital funding, syndications and other strategic transactions, including the negotiation and drafting of documentation for those matters.
Greg was also an Adjunct Professor of Law at Stetson University in St. Petersburg, Florida, and he has published a broad range of articles on business, legal and tax issues and authored and edited sections of legal treatises on tax and corporate law. He has lectured extensively to attorneys, accountants, and other professional groups on general tax and corporate law issues.
Greg received his J.D., with honors, from the University of Detroit Law School (1979), where he served as the Managing Editor of the Corporate Finance and Business Law Journal. He received his B.A., with honors, from Michigan State University (1976). From 2009 to 2016, he was a Certified Florida Circuit Court Mediator. He is AV® Peer Review Rated by Martindale-Hubbell, and currently recognized in Best Lawyers in America and as a Super Lawyer® by Super Lawyers® magazine. In 2016 and 2018, he was named “Lawyer of the Year” by Best Lawyers in America in the area of Tax Law in Sarasota, Florida. Greg has twice received a Florida Bar Tax Section Special Merit Award: in 2005 as Chair and Reporter, Revised Florida Limited Partnership Act Drafting Committee, and in 2012 for his work as the Reporter of Revised Florida Limited Liability Company Act Drafting Committee. He has served on the Florida Bar Drafting Committee for the Revised Florida LLC Act as its Reporter from 2008 through 2014, and as Chair of the Florida Bar Tax Section, LLC Sub-Committee from 2006 to the present. He was also a member of the ABA Prototype LLC Act Drafting Committee, and served as a member of the ABA Business Section’s LLC, Partnership and Unincorporated Entity Task Force reviewing the 2006 Revised Uniform Limited Liability Company Act.
Greg joined our firm in 2012. Prior to that time he was an equity partner (or shareholder) of the Dykema, Akerman and Greenberg Traurig law firms, in that order, extending over the period of 1984 through 2011.