Jeremy M. Smith

PH: 518-320-3425
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Mr. Smith is a member of the Firm’s Banking, Commercial, Construction, Corporate, Real Estate, Trusts, Estates and Business Plan Succession Planning practice groups.

Mr. Smith represents business clients from a diverse array of industries, including construction, manufacturing, and banking. 

In his corporate practice, Mr. Smith serves as outside general counsel to a number of companies where he provides advice regarding corporate, commercial, employment, lending, and other legal matters.  Mr. Smith has completed dozens of acquisitions and dispositions of businesses, including numerous stock sales and asset sales.  He has completed the purchase and sale of numerous quarries and construction materials mining and manufacturing facilities.  Mr. Smith has a Master of Laws in taxation and regularly counsels his clients on the tax impacts of proposed transactions, and the most tax-effective ways of achieving their goals.  Mr. Smith has formed well over a hundred companies and is versed in the tax and legal ramifications of selecting between C corporations, S corporations, and limited liability companies, as well as the strategies for protecting his clients’ interests in negotiating the companies’ formative agreements such as operating agreements.

Mr. Smith regularly litigates commercial disputes in New York State and Federal courts and is particularly experienced in construction litigation and real property tax litigation.  His published construction law decisions at the Appellate Division are frequently cited, and he has obtained substantial real property tax assessment reductions on commercial and industrial properties.

He is particularly attuned to the needs and interests of the construction industry.  Mr. Smith is on the State Board of the Empire Chapter of the Associated Builders and Contractors.  He is active in the Associated General Contractors, Northeastern Subcontractors Association, Eastern Contractors Association, the New York State Builders Association and the New York Construction Materials Association, to name a few. 

Mr. Smith regularly uses his taxation experience in his trusts and estates practice, where he focuses on estate planning for high net-worth owners of closely-held and family-held companies.  Mr. Smith also assists business owners in planning for business succession.  He administers a number of estates and trusts, and he litigates trust and estate disputes in Surrogate’s Court. 

Mr. Smith represents banking institutions and regularly drafts loan documents and closes loan transactions.  He also represents banks and other commercial creditors to advance their claims and foreclosures when borrowers default, both in and out of Bankruptcy Court. 

Undergraduate: Miami University of Ohio, B.A., 1997

Law school: Boston University, School of Law, J.D., 2000; LLM, Taxation, 2001

Court Admissions: New York, 2001; U.S. District Court, 2001; Northern District of New York, 2001

Bar Association Memberships: Albany County Bar Association; American Bar Association; New York State Bar Association

Published decisions in the area of Construction Law include: 

Albany Specialties, Inc. v. Shenendahowa Central School District, 307 AD2d 514 (3d Dept 2003)

Bunkoff General Contractors, Inc. v. Dunham Electric, 300 AD2d 976 (3d Dept 2002)

Sullivan Contr., Inc. v. Turner Constr. Co., 60 A.D.3d 1315 (4th Dep’t 2009)

Articles:

Author, How To Handle A Bankruptcy Filing By An Owner Or Subcontractor, Associated General Contractors Low Bidder (Nov/Dec 2008) p.8

Co-Author, Campaign Contributions – Limits and Reporting Requirements, Associated General Contractors Low Bidder (Sept/Oct 2008) p.8

Author, Contractors’ And Suppliers’ Liability To The General Public May, Under Limited Circumstances, Survive The Substantial Completion Of A Construction Project, Associated General Contractors Low Bidder (May/June 2008) p.8

Author, Beware Of Pitfalls From the False Claims Act, Associated General Contractors Low Bidder (March/April 2008) p.6

Author, It May Be Time To Review Your Estate Plan, Associated General Contractors Low Bidder (Jan/Feb 2008) p.6

Co-author, Advanced LLC Issues in New York, National Business Institute (2005)

Co-author, Considerations in Buying and Selling a Business in New York, National Business Institute (2003)

Author, Approaching Universality: The Role of Comity in International Bankruptcy Proceedings Litigated in America, 17 B.U. Int’l L.J. 367 (1999)