DeMarco Negle & Lane, LLP

PO Box 38667
Pittsburgh, PA 15238
Telephone (412) 391-6533
Facsimile (412) 227-6154
Conference center: 74 S. 18th St. Pittsburgh, PA 15203
taxation, estate, corporate and real estate representation
business and criminal law litigation

Michael D. DeMarco, Esquire
William I. Negle, Jr., Esquire
Nat C. Cohen, Esquire
Kiersten L. Lane, Esquire
James R. Craig, Esquire

Tax matters:  We accept cases in a wide range of tax areas. Our expertise includes both civil and criminal tax matters. We have worked with clients and their CPA advisors to review tax objectives and strategies in business transactions. We have counseled clients in civil fraud cases and have served as counsel in tax fraud litigation, with special emphasis on accounting issues involving multiple transactions. Although every effort is made to achieve a favorable settlement so that legal costs can be minimized, we have appeared in the Federal District and United States Tax Courts on behalf of our clients.

Corporation and business planning:  Our attorneys serve the needs of both start-up and existing businesses. We have the ability to help our clients make important decisions regarding complex legal, accounting and tax matters, and we provide clients with a comprehensive plan for growth and development. We prepare funding requests and provide representation through loan closing. This work includes financial projections and analysis.

After a business has been established, we advise regarding appropriate pension plans. The firm provides regular and careful review of employer benefit plans, policies and programs required to ensure compliance with current laws. Our firm offers advice and counsel for designing, drafting, funding and documenting benefit plans, advice and counsel on administration of trust and benefit programs, and review of corporate strategies and changes in corporate structure for their effect on benefit costs.

Estate planning and administration:  We offer complete estate planning representation through analysis of specif client goals and presenting options based on tax strategies. Our documents include marital deduction and credit shelter trusts, generation skipping transfers, Q-Tip and Q-Dot Trusts, charitable bequests and a broad range of planning tools. We also use both revocable and irrevocable trusts in estate plans for small or large estates

We have participated in many areas of estate administration, including simple probate cases and complex family disputes. Our clients feel secure in knowing that our attorneys will work closely with individuals, families, executors and administrators Estate and trust administration matters are handled expediently, with knowledge of the issues, and with the utmost care.

Real estate representation:  We are experienced in all aspects of residential and commercial real estate transactions. We can provide representation in acquisition, leasing and disposition of real property. Our firm also provides title insurance, property search and closing services to our clients.

CROP: In addition to direct legal services, our firm is a certified registered office provider for various businesses physically located outside of Pennsylvania.

Firm Profile

DeMarco & Negle is located in downtown Pittsburgh in the Gulf Tower and is in the active practice of law in the tri-state area. We serve our clients in wide-ranging sectors of the business community and in personal matters.

To provide complete representation, the firm cooperates with other professional advisors of its clients. During the course of serving as legal counsel, the firm is able to refer its clients to accountants, stock brokers, insurance representatives, bankers and other specialists.

We place special emphasis on use of computer programs, including spreadsheets and databases, in providing state-of-the-art representation. We have successfully negotiated tax cases using computer models of the issues and have participated in the development of loan request documentation including financial projections using computer spreadsheet applications. Also, in business buy-sell analysis, we have provided management with our in-house analysis of the proposed transactions. The firm is able to interact well with CPAs and financial advisors because of our computer capabilities and accounting experience.

We give prompt, individual and expert service to every client. Legal matters are handled in confidence and in accordance with the highest ethical and professional standards. The firm successfully fulfills the expectations of each of its clients, whether in drafting Wills, or during months of work on a complicated tax case.

Mission and Philosophy

Our mission is to represent clients in tax, estate and business matters, to provide up-to-date and complete legal advice, to allow professional growth and development among our staff and firm members, and to achieve profit for ourselves and our clients.

Our practice management philosophy is to:

  • Provide confident and straight-forward advice
  • Simplify legal proceedings as much as possible
  • Make only commitments we can meet
  • Consider our client's welfare, needs and attitudes
  • Practice with honesty, integrity and mutual respect
    At some point, everybody needs a lawyer, a counselor, and advocate. We are your "General Counsel."

    Michael D. DeMarco attended the University of Pittsburgh School of Law and attained the degree of Juris Doctor in 1973. He received a Bachelor of Arts Degree from the University of Pittsburgh in 1970. Mr. DeMarco is a member of the Allegheny County Bar Association and is admitted to practice before the United States Tax Court.Mr. DeMarco began his training while a law student and was advanced to an attorney with a local law firm where he worked on tax and commercial law cases. He later joined the tax department of a national CPA firm, J.K. Lasser and Company. His experience included research and documentation in all types of tax issues.

    Mr. DeMarco's present law practice began in 1975 when he concentrated in representing clients before the IRS and in tax-related transactions. Mr. DeMarco's early practice also included work on pension and profit sharing plan design and ERISA compliance. As such, the firm now represents numerous employee plans and provides day-to-day counsel in employee benefits. He represents business clients in organization and sale matters. Mr. DeMarco also serves as counsel to professional medical practitioners. He guides these and other business clients in taxation, estate and business planning issues.

    William I. Negle, Jr. is a graduate of the University of Pittsburgh School of Law where he received the degree of Juris Doctor in 1981. He attended Duquesne University, graduating cum laude in 1978 with a Bachelor of Arts degree. Mr. Negle also completed all required accounting courses and passed the Pennsylvania examination to become a Certified Public Accountant in 1985.

    Following law school, Mr. Negle became associated with an established Pittsburgh accounting firm where he practiced in taxation and business accounting. There he gained experience in tax and accounting issues. He successfully represented clients in his capacity as a CPA.

    Mr. Negle joined our law firm in 1986 and has served as legal counsel in numerous business and personal tax matters, IRS audits and litigation matters, tax compliance and tax planning, and employee benefit law. He adds a valuable perspective to client needs because of his accounting experience. Mr. Negle has served as lead counsel on ERISA litigation in the United States District Court.

    Nat C. Cohen is a graduate of Duquesne University School of Law where he received a Juris Doctor degree in 1982. He attended the University of Pittsburgh, graduating magna cum laude in 1979 with a Bachelor of Arts Degree.

    From 1982 through 1992, Mr. Cohen was associated with Samuel J. Reich, Esquire, and Emerson G. Hess, Esquire and their law firms. While working with attorneys Reich and Hess, Mr. Cohen gained valuable experience representing clients in various real estate and business matters. over the years, Mr. Cohen has represented many individuals and businesses in landlord-tenant cases. He provides firm clients with title examination and title insurance in residential and commercial real estate transactions.

    Mr. Cohen joined our firm in 1992 and serves as legal counsel on issues involving real estate and business issues.

    Kiersten L. Lane is a graduate of Duquesne University School of Law where she receive a Juris Doctor degree in 2000. Prior to this she was awarded a Bachelor of Arts degree from The Pennsylvania State University in 1997.

    Ms. Lane practiced criminal law for five years with the Allegheny County Office of Public Defender. She then joined the firm in 2005 and she represents law firm clients in criminal matters and handles general litigation for the firm.

      James R. Craig is a graduate of the University of Pittsburgh School of Law. Following law school, he completed three years of practice with a local firm, focusing on real estate and arbitration matters. He joined the firm in 2016 and represents clients in real estate and arbitration matters.