Steven A. Marshall

Steven has practiced law in the states of New York and Wisconsin for more than 15 years, both in private practice and as in-house counsel. His practice spans real estate development, commercial transactions, and corporate law. His clients include closely held and publicly traded businesses; established companies and startups; charter schools, theaters, and other charitable entities; lenders; investors; and state and local agencies. He takes pride in putting his opinions plainly and directly to his clients.

Real Estate and Commercial Contracts

Steve’s real estate practice focuses on acquisition and sale transactions, development, financing, leasing, and property management—covering zoning and entitlement issues, due diligence, purchase and sale agreements, leasing, and title and survey matters. He represented a national industrial real estate company in the acquisition, financing, development, management, and leasing of a 2,700,000 square foot facility in Greenwood, South Carolina, as well as in the leasing of an 800,000 square foot data center facility in Memphis, Tennessee.

Tax Credit Development

With a particular focus and passion in tax credit development, including the Low Income Housing Tax Credit, New Market Tax Credits, and Historic Tax Credits, Steven has represented investors, community development entities, and developers nationwide. His work includes projects developed with the federal New Markets Tax Credit Program, such as the acquisition and development of a rural dairy products facility in New Berlin, New York, involving $70,000,000 in tax credit allocation with six community development entities across two tranches and the historic rehabilitation of the Landmark Theater in his hometown of Syracuse, New York.

Affordable Housing

Steven has significant experience in affordable housing projects that utilize state and federal low-income housing tax credits, as well as federal historic rehabilitation tax credits. Representative matters include advising developers, investors, non-profit organizations, and syndicators across the country, such as the acquisition, financing, construction, development, leasing, and management of a 60-unit adaptive reuse affordable housing development in Kenosha, Wisconsin.

Corporate Governance

In addition to his real estate and tax credit work, Steve advises public and private companies at all stages of business development. He negotiates and documents transactions, drafts complex organizational documents, and handles purchases, dispositions, and investments. His clients span industries including manufacturing, logistics, property management, sales and service, construction, licensing, and equipment purchase and leasing. His experience also extends to mergers, acquisitions, and dispositions of businesses, including negotiating deal terms and structures, drafting purchase agreements, due diligence review, financing, and closings. Notably, he represented a client in the acquisition of twenty-five separately owned and professionally licensed businesses in a single nationwide transaction.

Outside of the office, you may find Steven enjoying live music, walking with his wife Tricia in their adopted home of Bay View while birdwatching for their life lists, and tending to his garden.