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.
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.
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