• Mariya Khvatskaya advises on a broad range of federal, state and local tax issues. Mariya assists clients with the tax aspects of mergers and acquisitions, partnerships, joint ventures and other strategic combinations; financings; and securitizations involving a variety of different asset classes. She works with private equity and hedge funds on acquisitions and dispositions of portfolio companies, and reviews and drafts opinions on the tax implications of real estate condominium plans for real estate clients. Mariya’s work on state and local tax matters includes both transactional deals and controversy cases involving sales tax, unincorporated business tax, corporate tax, personal income tax and transfer tax issues, among others. For foreign clients, she drafts, reviews and assists on tax disclosures filed with the Securities and Exchange Commission in connection with passive foreign investment companies.

    As a member of Kramer Levin’s Opportunity Zone group, Mariya advises on the new tax law and proposed regulations, and has written and presented on the subject.

    Mariya dedicates significant time to pro bono representations, including assisting nonprofit organizations in securing tax-exemption status and advising startup businesses on corporate structure and formation and providing them general legal advice on starting a business.

    Credentials

    Education

    • J.D., Duke University School of Law, 2015
      • Duke Journal of Comparative and International Law, Executive Editor
      • Duke Environmental Law and Policy Forum, Research Editor
    • B.A., Political Science and Philosophy, magna cum laude, Hunter College, Macaulay Honors College, 2012
      • Full merit scholarship to participate in Macaulay Honors Program
      • Phi Beta Kappa Honors Society, Nu Chapter

    Bar Admissions

    • New York, 2016

    Court Admissions

    • U.S. Tax Court
    • U.S.D.C., Eastern District of New York
    • U.S.D.C., Southern District of New York

    Languages

    • Russian