Martin L. Milner is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Washington, D.C., office. He focuses his practice on the U.S. federal tax aspects of mergers, acquisitions, dispositions and restructuring transactions. Martin represents corporate clients and high net worth individuals in international tax planning and transactional matters, including international reorganizations. As part of his practice, Martin counsels clients on issues related to income sourcing, treaty qualification, foreign tax credits, subpart F income, and the application of section 367 to international reorganizations. Martin also has significant experience representing investment fund sponsors and investors in structuring cross-border private equity, hedge fund, and real estate investments. Domestically, Martin represents clients with regard to structuring and implementing tax-free transactions, addressing consolidated return issues, and preserving and utilizing of net operating losses and other tax attributes

Martin has served in various leadership positions in the Tax Section of the Federal Bar Association, including most recently as the Chair of the Tax Section. Martin is an adjunct professor at Georgetown University Law Center where he teaches Advanced International Taxation. Prior to joining the Firm, Martin worked for a Big Four accounting firm in the mergers and acquisitions group of the Washington national tax office and in the Washington office of another prominent law firm.

Martin is admitted to practice in the District of Columbia, Louisiana, Mississippi and Georgia.