Marla Waiss

Marla Waiss is a partner at Hodgson Russ and co-leader of the firm’s Tax-Exempt Organizations Practice. She serves as U.S. tax counsel for a diverse range of clients, providing tax advice on cross-border business and personal tax matters. Her expertise includes advising public and private companies through the U.S. tax complexities of international transactions, mergers and acquisitions, and the structuring of U.S. operations.

In her private client practice, Marla advises high-net-worth individuals and multinational families on sophisticated income, gift, and estate tax planning. This work frequently involves issues such as U.S. tax residency, citizenship status, expatriation, and international compliance, with a focus on foreign trusts, controlled foreign corporations, and passive foreign investment companies.

Marla also maintains a robust practice representing nonprofit and charitable organizations. She advises U.S. and foreign tax-exempt organizations and private foundations on maintaining tax-exempt status and addressing compliance issues, including unrelated business income tax, excess benefit transactions, private benefit and inurement, and private foundation excise taxes. She also specializes in advising foreign tax-exempt organizations on investing in the U.S.

In addition to her client work, Marla serves as co-chair of Hodgson Russ’ Diversity Committee, where she helps guide firmwide initiatives focused on inclusion, opportunity, and long-term talent development. In this role, she leads programs designed to strengthen pathways into the legal profession and foster a more representative and supportive workplace culture.

She exclusively practices U.S. law and is admitted to practice in New York.

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Services

Education

University at Buffalo, B.A., magna cum laude

University at Buffalo School of Law, J.D., cum laude

Admissions

• New York
• U.S. Tax Court