Mark Fichtenbaum

Mark Fichtenbaum

Clinical Assistant Professor
Lubin School of Business
Legal Studies and Taxation



Mark Fichtenbaum is a Certified Public Accountant and a member of the Bar in New York State. Mark has a consulting practice in which he advises hedge funds, family office and high net worth individuals with respect to the accounting and tax ramifications derived from transactions in financial instruments. In addition to understanding the myriad of tax, accounting, and regulatory rules, Mark also must understand the economics behind the often times complex financial transactions. Often there will be a number of different transactions that will achieve the same economic results but each will have a different tax, accounting or regulatory result. The major focus of his consulting practice is to help the client obtain their desired economic result while achieving the optimal tax, accounting or regulatory treatment they desire.

Another part of his consulting practice is advising a boutique brokerage firm with respect to their regulatory requirements imposed by both the Securities and Exchange Commission (SEC) and the Financial Industry Regulatory Authority (FINRA). As part of his consulting, Mark assists the firm with their audits by either the SEC or FINRA. He oversees the trading of securities on behalf of the firm’s clients and insure that the firm and/or the clients are aware of any filing requirements that are necessary due to their activities.

The above activities take about 600-900 hours per year.

Mark continues to have articles published regarding the tax implications afforded to various complex financial transactions.In addition, Mark regularly makes presentations at conferences dealing with financial transactions as well as participating in webinars.


LLM, New York University, New York, NY

Publications and Presentations


Fichtenbaum, M., Gordon, R. (2018). The New Tax Whipsaw for Swaps. Journal of Taxation of Investments. 35(3), 3-5. Read More >>

Fichtenbaum, M., Gordon, R. (2017). Estate of McKelvey v Commissioner - Tax Planning Opportunity or a Trap For The Unwary. Journal of Taxation of Investments. 34(4), 25. Read More >>

Fichtenbaum, M. (2016). Straddle Identifications Making the Best out of a Bad Situation. TaxStringer - NYSSCPA's online publication. Read More >>