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Marc T. Finer

Principal, Cummings & Lockwood, LLC

Marc T. Finer is a Principal in Cummings & Lockwood's Private Clients Group and is based in the West Hartford Office. Marc brings over 25 years of legal and accounting experience in federal, state and local tax planning, tax controversy and tax compliance matters, as well as in a wide range of commercial transactions, developing sophisticated solutions to the oftentimes complex tax and business issues facing clients.  

Among his clients are individuals and families, closely held businesses, partnerships, limited liability companies, real estate and investment entities, entrepreneurs, corporations and tax-exempt organizations. 

Marc frequently advises clients on complex tax issues associated with a wide variety of business transactions including entity formations and liquidations; taxable and tax-free equity and asset acquisitions and sales; joint ventures, mergers, reorganizations, divestitures and divisions; and real estate purchases and sales.

In addition, Marc represents business entities and individuals in negotiating and resolving tax controversies with the IRS and state and local taxing authorities. As a natural extension of his tax practice, Marc also regularly assists his clients with general corporate and management matters such as governance, contract negotiation, shareholder agreements, partnership and limited liability company agreements, and buy-sell agreements.

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