Varnum is pleased to announce that attorney Marcos Martinez has joined the firm’s Estate Planning Practice Team in the Naples office.
Martinez advises high net worth individuals and families on estate, gift, and income tax planning. His work focuses on developing tax-efficient plans that support wealth transfer and business succession objectives. Martinez also advises owners of passthrough entities, including partnerships and S corporations, on complex tax planning issues such as equity allocations, basis adjustments, and owner distributions. He also structures and drafts business succession plans and buy-sell agreements, and prepares trusts, powers of appointment, and other estate planning documents.
Before joining the firm, Martinez served in the National Office of the Internal Revenue Service (IRS) Office of Chief Counsel in Washington, D.C. He provided technical guidance to revenue agents during audits, supported field counsel in litigation before the United States Tax Court, and advised attorneys at the United States Department of Justice on tax appeals. He also contributed to Treasury regulatory projects, assisted with IRS form instructions, and prepared written responses to Private Letter Ruling requests.
Martinez earned his Master of Laws in Taxation at New York University School of Law, his Juris Doctor from the University of Miami School of Law, and his undergraduate degree from the University of Miami.
