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Mark R. Kossow

fax +1 609.785.2978

Mark R. Kossow advises corporate, banking, and financial services clients on employee stock ownership plans (ESOPs).

He represents clients in ESOP transactions consisting of stock purchases, buyouts, and mergers and acquisitions. He supports individual and institutional trustees, directors, shareholders, banks, and private and public companies on a variety of ESOP-related matters, both transactional and non-transactional.

Clients look to Mark to help them structure, negotiate and implement leveraged and non-leveraged ESOP transactions.

Clients also seek Mark’s counsel regarding corporate governance issues, ESOP plan design and compliance, succession planning, and Employee Retirement Income Security Act of 1974 (ERISA) fiduciary issues. He actively represents ESOP clients in IRS and Department of Labor audits, and in correction programs offered through these agencies.

Mark further provides productive advice on the implementation of synthetic equity plans based on his experience with nonqualified deferred compensation arrangements. These plans consist of performance and retention-based stock appreciation rights plans and phantom stock plans.


J.D., cum laude, Albany Law School, 1996
LL.M., New York University School of Law, New York City, New York, 1998
B.B.A., with distinction, University of Michigan, Michigan, 1992, School of Business


  • SJ Top Attorneys 2016 – Pension & Profit Sharing (South Jersey Magazine)
  • The Best Lawyers in America – Tax Law

    *This award is conferred by Best Lawyers. A description of the selection methodology can be found at: No aspect of this advertisement has been approved by the Supreme Court of New Jersey. 


Regional Vice President, Downstate and New Jersey at the New York / New Jersey Chapter – The ESOP Association

Board Member, Exit Planning Institute New Jersey Chapter

National Center for Employee Ownership (NCEO)

State Bar Licenses

New Jersey, New York, Pennsylvania
  • Advisory: “Does Tax Reform Inadvertentently Impose Excise Taxes on S Corp ESOPs?”
  • Advisory: “Will Trump Administration Extend Favorable Tax Treatment For ESOP Transactions To S Corporations?”