MARGARET S. NG

PARTNER


CONTACT INFO

 : 714.384.4300
 : mng@garrettllp.com


PRACTICE SPECIALITIES

  • Corporate and Business Transactions
  • Taxation
  • Estate Planning

NEWSLETTER ARTICLES



BIOGRAPHY

Margaret S. Ng specializes in corporate transaction, taxation and estate planning matters.  She advises clients in a variety of business transactions, including corporate restructures, mergers and acquisitions, debt and equity offerings and real estate transactions.  She has represented individuals, partnerships, small and mid-size businesses, and national companies from a variety of industries including manufacturing, real estate, agriculture, technology, medical device, professional services, retail and food service.

With an advanced degree in taxation law, Margaret S. Ng also handles U.S. and California income tax matters for corporations, partnerships, limited liability companies and individuals.  Combining her background in corporate and taxation law, she is able to counsel clients comprehensively on the initial and ongoing structure of businesses and investments and to negotiate both the business and tax terms of corporate transactions and joint ventures. Margaret S. Ng also advises real estate developers and investors on California real property tax issues, dealer income tax and capital gains issues, and 1031 and 1033 tax-deferred exchanges.

For private and individual clients, she has experience advising clients on a broad range of estate planning and gifting matters such as the preparation of wills, revocable living trusts, durable powers of attorneys, health care directives as well as more sophisticated vehicles such as asset protection trusts and irrevocable defective trusts.

Prior to attending law school, Margaret S. Ng worked in the international business arena and is conversant in Mandarin.


REPRESENTATIVE TRansactionS

  • Representation of a real estate developer in negotiating and drafting tax provisions for a $25 million joint venture development of a commercial project.
  • Representation of a real estate developer in negotiating and drafting tax provisions for a $22 million joint venture development of a nationally franchised hotel.
  • Representation of a Fortune 500 company in successfully challenging a potential property tax reassessment of its Southern California plant, preventing a $20 million increase in the assessed tax value of the property.
  • Representation of a Southern California landlord with an aggregate of 3 million square feet of commercial property in structuring a complex 1031 tax-deferred exchange.
  • Representation of land and commercial property owners in connection with reassessment issues involving complex trusts and multi-tiered partnerships.
  • Corporate and tax representation of manufacturing and restaurant clients in connection with asset and stock sales of businesses.
  • Representation of owners of multi-family housing projects in connection with Freddie Mac financing, including related restructuring of ownership entities.

EDUCATION

LL.M. (Masters of Tax Law), New York University School of Law, 2006
J.D., University of North Carolina School of Law, 2005
B.A., Duke University, Political Science, 2001


AFFILIATIONS

State Bar of California (Tax and Trust & Estate Sections)
State Bar of New York
Orange County Bar of California (Tax Section)