“I’ve been a part of the SALT community since its beginnings and have had the privilege to help it become what it is today.”
For over four decades, Fred provided state and local tax counsel to an impressive list of multistate and multinational corporations. From planning for tax obligations to the successful resolution of tax disputes, Fred saw just about everything. He appeared before the United States Supreme Court and the California Supreme Court and argued before the Illinois and Missouri Supreme Courts. He also argued before the Illinois, Maryland, New Mexico and New Jersey Appellate Courts and tried cases before trial courts and administrative tribunals of numerous other states.
Throughout his career, Fred lectured before the Council on State Taxation, the Tax Executives Institute, the Chicago Tax Club, New York University’s Conference on State and local Taxation, Vanderbilt University School of Law’s Paul J. Hartman State and Local Tax Forum, Georgetown University School of Law’s Institute on State and Local Taxation and the California Tax Policy Conference. Fred is still an adjunct professor of law at Northwestern’s Pritzker School of Law where he teaches state and local taxation in its Graduate Tax Program.
Fred has been instrumental in helping build a nationally recognized state and local tax team to address and support the needs of the Firm’s clients.
In January 2023, Fred transitioned into the role of Counsel Emeritus with the Firm. In this new role, Fred remains in consultation with members of HMB’s SALT group and helps to connect clients of the Firm with SALT resources.
If you have any questions, please contact State and Local Tax Group Chair, Chris Lutz or any other member of the Firm’s State and Local Tax Group.
Education
- DePaul University College of Law, J.D.
- University of Illinois at Chicago, B.S. in Accounting
Honors
- Leading Lawyers, 2022
- Illinois Super Lawyers, 2005-2006, 2008-2021
- Northwestern Pritzker School of Law Adjunct Professor of the Year Award Nominee, 2020
Professional Memberships
- American Bar Association, Section of Taxation’s State and Local Tax Committee
- Illinois Department of Revenue’s Director’s Practitioner Advisory Group
- Taxpayers’ Federation of Illinois, Board of Trustees and Advisory Board Member
- New York University School of Continuing Legal Education, State and Local Tax Advisory Board Member
- Bloomberg BNA’s State Tax Advisory Board
Articles
- Bloomberg Tax Management Multistate Portfolio, “Limitations of the States’ Jurisdiction to Impose Net Income-Based Taxes”
- Bloomberg Tax Management Multistate Portfolio, “Bloomberg Tax Management’s Corporate Income Tax Navigator”
- Bloomberg Tax Management Multistate Portfolio, “Illinois and the Bloomberg Tax Management’s Sales and Use Tax Navigator, Illinois”
Events
- HMB’s SALT Summer Seminar – 8/11/2022August 26, 2022
HMB’s State and Local Tax group held a seminar at one of Chicago’s favorite social clubs, SPIN. Our team was delighted to see everyone in person again to discuss all things SALT! View a recoding of the seminar and request a copy of a presentation here.
- Fred O. Marcus Discusses “Accounting, Tax and Legal Considerations for the Cannabis Industry in California” at the 2021 Annual Meeting of the California Bar and California Tax Policy Conference – 11/5/21October 27, 2021
Fred O. Marcus discusses the cannabis industry and how it continues to establish itself in California.
- Fred O. Marcus Presents a Webinar - "SALT Nationwide Update" - Taxpayers' Federation of Illinois Fall Webinar Conference Series - 9/22/20September 1, 2020
9/22/20 Join Fred O. Marcus and Doug Lindholm of COST for a nationwide state and local tax update at the Taxpayers' Federation of Illinois Fall Webinar Conference Series. Learn more about the TFI's events here. Request a copy of the webinar here.…
- Fred O. Marcus, David A. Hughes and Samantha K. Breslow Present a Webinar, "Pass-Through Entities: Recent SALT Trends and Developments" - 6/24/20May 28, 2020
6/24/20 12:30PM - 1:30PM CT CPE Credit Join Fred O. Marcus, David A. Hughes and Samantha K. Breslow for a webinar discussing how determining the applicability of state taxes to PTEs (and their partners or members) can often be unnecessarily complex. They will bring clarity by exploring recent developments relating to nexus/“doing business”, credits for taxes paid in other jurisdictions,…
- Fred O. Marcus and David A. Hughes Present Various Topics at TEI Regional Conferences - 3/18/20 and 4/23/20February 26, 2020
****Due to the COVID-19 virus, this event has been cancelled. HMB will update this page once a new date, location, or other important piece of information has been shared by the event organizers.**** Fred O. Marcus and David A. Hughes will present various topics at two upcoming TEI Regional Conferences. 3/18/2020 Buffalo, NY Fred and David will present an update…
News
- Congratulations to HMB Attorneys Selected to 2021 Super Lawyers and Rising Stars ListsOctober 5, 2020
2021 Illinois Super Lawyers John W. Guzzardo Richard M. Horwood Fred O. Marcus Jeffrey A. Zaluda 2021 Illinois Super Lawyers - Rising Stars Matthew R. Barrett Super Lawyers is a rating service of outstanding lawyers from more than 70 practice areas who have attained a high-degree of peer recognition and professional achievement. The selection process is multi-phased and includes independent research,…
- Fred O. Marcus Nominated for the Northwestern University Pritzker School of Law's Adjunct Professor of the Year AwardApril 21, 2020
Congratulations goes to Fred for his nomination for the Northwestern Pritzker School of Law's Adjunct Professor of the Year Award. Northwestern University is a member of the Top 14, a group of law schools that have received national recognition. Read more about Fred here. …
- Fred Marcus the Receives The State Tax Author of the Year Award Given by Bloomberg Tax & Bloomberg Tax State Tax Advisory BoardNovember 20, 2018
Fred Marcus has been selected to be the recipient of this year's Bloomberg Tax State Tax Author of the Year Award. "As the lead author for two State Tax Portfolios and three State Tax Navigators, you have significantly contributed to our state tax analysis. Over the past two years in particular, you have delivered top notch analysis and shown tremendous…
- Fred Marcus Provides Insight to State Tax Notes - "Wayfair Settlement is a Missed Opportunity"November 20, 2018
An article published by State Tax Notes discusses how South Dakota's recent Wayfair settlement has eliminated an opportunity to provide further guidance for other states' remote seller laws. State and Local Tax attorney, Fred Marcus, stated, "Wayfair shows an acknowledgment by the Court that the economy has changed since Quill was decided, and that the inability to tax online commerce…
- Congratulations to HMB's Honored Lawyers of 2018January 25, 2018
2018 Illinois Super Lawyers John W. Guzzardo Richard M. Horwood Fred O. Marcus Jeffrey A. Zaluda Super Lawyers is a rating service of outstanding lawyers from more than 70 practice areas who have attained a high-degree of peer recognition and professional achievement. The selection process is multi-phased and includes independent research, peer nominations and peer evaluations. Law Bulletin Publishing Company's…
