Mariya Khvatskaya advises clients on federal, state and local tax matters, with a focus on securitizations, structured finance, and fund formation.

In her securitization and structured finance practice, she regularly advises on asset-backed securitizations involving esoteric asset classes, including timeshares, solar assets, tax equity structures and other specialized assets. She counsels market participants on transaction structuring and the tax aspects of offerings and financings.

On fund matters, her work centers on the formation and operation of private funds, including credit and real estate funds, and investments into those funds. She works with sponsors and investors to design tax-efficient structures for different types of investors, including U.S., non-U.S. and tax-exempt investors.

Her practice also includes advising on the tax aspects of mergers and acquisitions and joint ventures. In restructuring matters, she works on creditor-side clients in bankruptcies and out-of-court restructurings, addressing complex tax issues, preserving and maximizing favorable tax attributes, and mitigating adverse tax consequences. She also advises on state and local tax issues, including in connection with New York real estate transactions.

Mariya dedicates significant time to pro bono representations, including assisting nonprofit organizations in securing tax-exempt status and advising startup businesses on corporate structure and formation.

Background

Education

  • LL.M., Taxation, New York University School of Law, 2020
  • 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