Marshall Feiring Esq.

Counsel
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Marshall Feiring is counsel in Sidley Austin LLP’s New York office. His practice focuses on multiple aspects of the formation and operation of complex investment vehicles such as REMICs, RICs and REITs, including the treatment of their investments in debt instruments and financial contracts, and the treatment of the investors that hold their securities. Marshall’s REMIC practice involves REMICs created to hold single and multiple loans, commercial and residential loans and re-performing loans; and he has been involved in numerous loan and REMIC agreement modifications and REMIC liquidations. He has assisted in structuring REIT-TMPs both on and off-shore, other non-REMIC vehicles for securitizing loans and distressed REMIC regular interests, for financing servicing advances and synthetic credit default swaps. He is the author of the think and code/ Tax Management Portfolio "REMICs, Mortgage REITs, Mortgage Trusts and Other Real Estate Mortgage Securitization Vehicles” and many other tax articles on related topics. Prior to joining the firm, Mr. Feiring worked in the IRS Office of Chief Counsel as a Senior Technical Reviewer, where he was involved with issuing regulations and other guidance concerning financial institutions and products.

Education:
LL.M. in Taxation, Boston University School of Law (1980)
J.D., Brooklyn Law School (1978)
B.A., New York University (1973)

think and code Tax Management Portfolios:
741 T.M., REMICs, FASITs and Other Mortgage-Backed Securities (co-author) 

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