Kelly E. Marks

Governing Committee Member
Diversity Partner

(716) 847-5426
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Ms. Marks is a corporate and tax attorney advising clients on mergers and acquisitions and related tax considerations. Since 2016, Ms. Marks has led or co-led the deal teams providing legal advice on a large acquisition in the self-storage industry, a majority investment in a telecom joint venture, and the sale or purchase of businesses in regulated industries, including the insurance, healthcare, education and not-for-profit industries. She has provided tax and structuring advice on transactions involving real estate investment trusts, private equity funds, joint ventures and other partnerships. Ms. Marks has also counseled management teams on compensation and employment packages in connection with the sale of their employers.

Ms. Marks also advises clients in the areas of corporate and partnership tax, executive compensation and tax-exempt organization compliance.

Prior to becoming an attorney, Ms. Marks spent nine years in advancement and development at two higher educational institutions and a national health care organization, serving in managerial, regional giving officer and planned giving officer positions. That unique industry experience informs her work with tax-exempt organization clients.

Admitted to Practice

  • New York
  • U.S. Tax Court

Honors and Awards

  • Named Upstate New York Super Lawyers® Rising Star, 2016-2017
  • Listed in Who’s Who In Law, Business First of Buffalo and Buffalo Law Journal


  • Albany Law School of Union University, J.D., magna cum laude, 2006
  • New York University School of Law, Advanced Corporate Tax Certificate, 2010
  • State University of New York at Buffalo, M.B.A., 1997
  • State University of New York at Buffalo, B.S., cum laude, 1994

Professional Associations

  • American Bar Association
    • Business Law Section
    • Section of Taxation
  • Bar Association of Erie County
  • New York State Bar Association
    • Business Law Section
    • Tax Section

Present Activities

  • MusicalFare Theatre Company, Inc., Trustee
  • University at Buffalo School of Management, Tax Institute Planning Committee, Member

Past Activities

  • American Red Cross Western New York Chapter, Trustee and Philanthropy Committee Chair
  • Irish Classical Theatre Company, Board of Trustees, Trustee and President
  • Second Generation Theatre Company, Inc., Trustee