Marina Vishnepolskaya is an attorney and principal of Marina Vishnepolskaya, Esq., P.C. specializing in domestic and cross–border tax, ERISA, executive compensation, employee benefits and exempt organization matters. Marina 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 with related employment and tax laws. Marina 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. Marina has in-depth expertise with tax and employee benefits relief provisions in the 2020 Families First Coronavirus Response Act, CARES Act, Tax Relief Act, the 2021 American Rescue Plan Act, related legislation and accompanying IRS and DOL guidance.
Marina counsels 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 savings associated with acquisitions, management and dispositions of real estate assets and operating companies. She advises investors, LLCs and corporations on tax implications of choice of entity, capitalization, structuring of investments, refinancing, and executive compensation matters. Marina advises 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, ERISA, employment law, employee benefits, executive compensation and applying for and maintaining the tax exemption.
Marina is a prolific author and lecturer on developments, practical issues and planning opportunities in executive compensation, employee benefits, ERISA, exempt organizations and corporate and international taxation. Marina is the author of a book chapter in the New York University Review of Employee Benefits and Executive Compensation. Her articles have appeared in tax journals including the Journal of Deferred Compensation, Exempt Organization Tax Review, Journal of Corporate Taxation, Journal of International Taxation and Journal of Taxation of Investments. She is a member of the Bloomberg Tax Management Compensation Planning Advisory Board, “the industry’s top source for thought leadership” in ERISA, executive compensation and employee benefits law. Marina has lectured at the New York City Bar Association, New York Law School and professional seminars. She is a member of the Committee on Taxation of Business Entities of the New York City Bar Association, and the Tax Sections of the New York State Bar Association and the American Bar Association, where she has contributed to bar association reports on various aspects of Federal income tax laws.
For a complete list of speaking engagements and publications, see the News & Publications Section.
Ms. Vishnepolskaya holds a B.A. with Honors from Baruch College and a J.D. and an LL.M in Taxation from New York Law School. She is fluent in Russian.