Marvin J. Lowenthal
Counsel, New York
Marvin J. Lowenthal
Counsel, New York
Marvin J. Lowenthal’s practice focuses on white collar defense, general commercial and securities litigation, and privacy and cybersecurity. Marvin is a Certified Information Privacy Professional (CIPP) in the U.S.
Prior to joining the firm, Marvin was an associate at Cleary Gottlieb Steen & Hamilton. He also served as a Law Clerk for the Honorable Jerry E. Smith of the U.S. Court of Appeals for the Fifth Circuit and as a Research Specialist at the U.S. Securities and Exchange Commission.
Marvin is a magna cum laude graduate of the University of Michigan Law School, where he served as Executive Editor of Incorporation of the Michigan Law Review and was a member of the Order of the Coif. He received a Master of Arts in Teaching from American University and a Bachelor of Arts, with honors, from the University of Chicago, where he studied physics and linguistics.
Super Lawyers has recognized Marvin as a Rising Star each year since 2018.
Marvin J. Lowenthal’s practice focuses on white collar defense, general commercial and securities litigation, and privacy and cybersecurity. Marvin is a Certified Information Privacy…
Education
University of Michigan Law School (J.D., magna cum laude, 2011); American University (M.A., 2008); University of Chicago (B.A., with honors, 2006)
Bar Admissions
New York State; New Jersey State; U.S. District Courts for the Southern and Eastern Districts of New York; U.S. District Court for the District of New Jersey
Activities and Affiliations
Certified Information Privacy Professional/United States (CIPP/US)
Member, Science and Law Committee of the New York City Bar Association
Client testimonials featured in this year’s guide highlight Cohen & Gresser’s strength in white-collar matters, describing the team as an “outstanding and deep bench of white-collar practitioners, who know the prosecutors, know the law, and know how to navigate challenging issues.”
Others noted “a team with real expertise in the Southern District of New York,” “daring and aggressive litigators,” and “tremendous lawyers who give their all for their clients.”
Highlighting the firm’s commercial litigation expertise, another testimonial called the firm “the best in the business for handling complex litigation involving the most sensitive and complicated matters. They are at the forefront of technology and they can handle a wide variety of matters.”
Mark S. Cohen is once again recognized as a Leading Partner in both Securities Litigation and Corporate Investigations & White-Collar Crime: Advice to Individuals.
The 2025 edition also names partners Lawrence T. Gresser, Jonathan Abernethy, S. Gale Dick, Christian Everdell, Melissa Maxman, Daniel Tabak, Ronald Wick, and David Lisner as Recommended Lawyers, recognizing their outstanding work and contributions to the firm.
Alisa Lu is ranked as a Leading Associate in the Antitrust Litigation category, with Derek Jackson, William Kalema, and Marvin Lowenthal recognized as Recommended Lawyers in the same area.
Now in its 18th edition, The Legal 500 United States identifies the “true superstars of the profession” through a rigorous research process that includes analysis of recent and historical matters, team depth and experience, and extensive client and peer feedback.
Founded in 2002, Cohen & Gresser’s New York office serves as the firm’s headquarters and is known for its strength in complex litigation, investigations, and transactional work. Our Washington, D.C. team advises clients on commercial litigation and regulatory enforcement matters, with a particular focus on antitrust issues in both domestic and global markets.
Super Lawyers once again named C&G co-founder Mark S. Cohen and partner Jonathan S. Abernethy to the Super Lawyers list of the Top 100 lawyers in the New York metropolitan area.
Super Lawyers and Rising Stars are annual lists of outstanding lawyers who have attained a high degree of peer recognition and professional achievement. Only 5 percent of the lawyers in each state are selected as Super Lawyers, and only 2.5 percent are selected as Rising Stars.
The C&G lawyers recognized on the New York Metro Super Lawyers list are:
- Jonathan S. Abernethy, Criminal Defense: White Collar
- Kwaku Andoh, Mergers & Acquisitions
- Luke Appling, Civil Litigation: Defense
- Elizabeth Bernhardt, Business Litigation
- Karen H. Bromberg, Intellectual Property
- Jason Brown, Criminal Defense: White Collar
- Joanna K. Chan, Securities Litigation
- Mark S. Cohen, Business Litigation
- Gale Dick, Business Litigation
- Christian R. Everdell, Criminal Defense: White Collar
- Robert J. Gavigan, Mergers & Acquisitions
- Lawrence T. Gresser, Business Litigation
- Oliver S. Haker, Business Litigation
- Johannes Jonas, Mergers & Acquisitions
- Nicholas J. Kaiser, Real Estate
- David F. Lisner, Business Litigation
- Ellen Paltiel, General Litigation
- Douglas J. Pepe, Business Litigation
- Matthew V. Povolny, Business Litigation
- Bonnie J. Roe, Securities & Corporate Finance
- Stephen M. Sinaiko, Business Litigation
- Mark Spatz, Civil Litigation: Defense
- Daniel H. Tabak, Business Litigation
- Scott D. Thomson, Business Litigation
- Alexandra Wald, Business Litigation
The C&G lawyers recognized on the New York Metro Rising Stars list are:
- Sharon L. Barbour, Criminal Defense: White Collar
- Randall W. Bryer, Business Litigation
- Shannon A. Daugherty, Business Litigation
- Drew S. Dean, General Litigation
- Christine M. Jordan, General Litigation
- William Kalema, Business Litigation
- Phoebe King, Business Litigation
- Sri Kuehnlenz, Civil Litigation: Defense
- Marvin J. Lowenthal, Criminal Defense: White Collar
- Barbara K. Luse, Criminal Defense: White Collar
- Alexandra Theobald, Business Litigation
- Myia Williams, Mergers & Acquisitions
- Benjamin Zhu, General Litigation
With the financial assurance of a multi-year take-or-pay contract that obligated BTS to make minimum monthly payments regardless of the services it used, Eddystone spent about $170 million to build a transloading facility that transferred oil from railcars to boats. Soon after the Eddystone transloading facility went into operation, BTS and many of its corporate affiliates were sold to Ferrellgas. At the time, BTS’s value was well over $200 million. Within months, though, the transloading arrangement became uneconomical for BTS’s corporate affiliates, so Ferrellgas stripped all of BTS’s assets and sold BTS for $10, causing BTS to default on its remaining obligations to pay Eddystone about $140 million. Eddystone brought an action in Philadelphia in 2017 to recover the fraudulent transfers involved in stripping BTS’s assets.
While the Philadelphia initial transfer action was pending, C&G filed an action for Eddystone in the Southern District of New York in 2019 alleging that Ferrellgas used former BTS assets to pay two groups of lenders, making the lenders subsequent transferees of the fraudulently transferred assets. Significantly, a protective order in the Philadelphia action barred Eddystone from using documents produced in that action in drafting its initial complaint against the lenders.
The Southern District granted the lenders’ initial motions to dismiss the complaint, finding that the complaint did not sufficiently demonstrate that the assets used to pay the lenders derived from former BTS assets. However, the court also rejected all of the lenders’ many additional arguments that the complaint was legally insufficient.
Following the dismissal of the initial complaint in September 2021, Eddystone overcame hard-fought opposition to get the protective order in the Philadelphia action modified in March 2022 to permit it to use discovery from that action to amend its Southern District complaint against the lenders. Eddystone then prepared a proposed amended complaint in April 2022 with charts showing specific cash transfers from BTS to one set of lenders through Ferrellgas and its subsidiaries. The proposed amended complaint also detailed how other specific BTS assets were assigned to corporate affiliates for no consideration at all and how the proceeds from later sales of those assets were transferred to another set of Ferrellgas lenders.
The Southern District nevertheless denied Eddystone leave to file the proposed amended complaint, finding that it would be futile because the factual allegations were still insufficient to show that assets from BTS reached the lenders. The court also found that the three years between Eddystone’s filing of its initial complaint and its request to amend was an undue delay that prejudiced the lenders.
Following oral argument that Judge Gerard Lynch of the Second Circuit called “great,” the Second Circuit reversed the District Court on both of its bases for denying Eddystone’s request to file an amended complaint. First, the Second Circuit found that Eddystone had alleged sufficient details to show that it was plausible that BTS’s assets were later transferred to the lenders. Then, the Second Circuit ruled that the District Court had exceeded its discretion in finding that undue delay and prejudice barred Eddystone’s effort to amend its complaint, finding that the District Court had not identified any prejudice to the lenders and that “Eddystone cannot be penalized for waiting until it received the District Court’s decision granting the motions to dismiss before determining what it needed to do to amend its Complaint, including modifying the protective order in the Pennsylvania litigation.”
The victorious C&G team includes Dan Tabak, Steve Sinaiko, Marvin Lowenthal, Ben Zhu, and Camille Delgado. Melissa Maxman was also part of the team that obtained the modification of the Pennsylvania protective order.
"Congratulations to these talented lawyers on their well-deserved promotions," said Lawrence T. Gresser, the firm’s managing partner. “Shannon, Pauline, Marvin, and Pierre each demonstrate extraordinary commitment to client service and embody our firm's core values of excellence, integrity, and respect. We recognize their outstanding accomplishments and positive impact, and look forward to their continued success at Cohen & Gresser.”
Shannon Daugherty – Counsel, New York
Shannon Daugherty practices complex commercial litigation and criminal and regulatory defense. Shannon advises clients across a broad array of industries on a wide range of disputes, including contract, civil RICO, bankruptcy, and tax matters. She also maintains an active pro bono practice. She has been recognized by Super Lawyers as a Rising Star for business litigation.
Pauline Koch practices corporate transactions, compliance, and mergers and acquisitions. Pauline holds a Master’s degree (JD equivalent) in English and North American Business Law, as well as a Master’s degree in International Law from the University of Paris I Panthéon Sorbonne. She received her Bachelor of Laws from the University of Strasbourg and her LL.M. from UCLA School of Law. Pauline is admitted to practice in France and California.
Marvin Lowenthal – Counsel, New York
Marvin Lowenthal practices white collar defense, general commercial and securities litigation, and privacy and cybersecurity. He is a Certified Information Privacy Professional (CIPP) in the United States. Super Lawyers has recognized Marvin as a Rising Star each year since 2018.
Pierre Wolman – Counsel, Paris
Pierre Wolman’s practice encompasses advice and litigation on corporate and M&A transactions both for publicly listed and private companies as well as on a wide range of regulatory and compliance issues. He holds a Masters II Degree in business law and taxation from the University Paris II Panthéon – Assas and a Master in Financial Regulation and Risk Management from Sciences Po Paris. He also holds a Bachelor of Civil Law from University College Dublin, Ireland. Pierre is admitted to practice in France.
Super Lawyers named C&G cofounder Mark S. Cohen one of the Top 10 lawyers in the New York metropolitan area. Partners Jonathan S. Abernethy and Karen H. Bromberg have also been named to the Super Lawyers list of the Top 100 lawyers in the New York metropolitan area. Additionally, Karen has been recognized as one of the Top 50 women lawyers within the same region.
Super Lawyers and Rising Stars are annual lists of outstanding lawyers who have attained a high degree of peer recognition and professional achievement. Only 5 percent of the lawyers in each state are selected as Super Lawyers, and only 2.5 percent are selected as Rising Stars.
The C&G lawyers recognized on the New York Metro Super Lawyers list are:
- Jonathan S. Abernethy, Criminal Defense: White Collar
- Kwaku Andoh, Mergers & Acquisitions
- Luke Appling, Civil Litigation: Defense
- Elizabeth Bernhardt, Business Litigation
- Colin C. Bridge, Criminal Defense: White Collar
- Karen H. Bromberg, Intellectual Property
- Jason Brown, Criminal Defense: White Collar
- Joanna K. Chan, Securities Litigation
- Mark S. Cohen, Business Litigation
- S. Gale Dick, Business Litigation
- Christian R. Everdell, Criminal Defense: White Collar
- Robert J. Gavigan, Mergers & Acquisitions
- Lawrence T. Gresser, Business Litigation
- Oliver S. Haker, Business Litigation
- Johannes Jonas, Mergers & Acquisitions
- Nicholas J. Kaiser, Real Estate
- Jeffrey I. Lang, Civil Litigation: Defense
- David F. Lisner, Business Litigation
- Ellen Paltiel, General Litigation
- Douglas J. Pepe, Business Litigation
- Matthew V. Povolny, Business Litigation
- Nathaniel P. T. Read, Business Litigation
- Bonnie J. Roe, Securities & Corporate Finance
- Stephen M. Sinaiko, Business Litigation
- Mark Spatz, Civil Litigation: Defense
- C. Evan Stewart, Securities Litigation
- Daniel H. Tabak, Business Litigation
- Scott D. Thomson, Business Litigation
- Alexandra Wald, Business Litigation
The C&G lawyers recognized on the New York Metro Rising Stars list are:
- Sharon L. Barbour, Criminal Defense: White Collar
- Randall W. Bryer, Business Litigation
- Shannon A. Daugherty, Business Litigation
- Drew S. Dean, General Litigation
- Jesse Greenwald, Criminal Defense: White Collar
- Christine M. Jordan, General Litigation
- William Kalema, Business Litigation
- Sri Kuehnlenz, Civil Litigation: Defense
- Marvin J. Lowenthal, Criminal Defense: White Collar
- Barbara K. Luse, Criminal Defense: White Collar
- Benjamin Zhu, General Litigation
Super Lawyers ranks outstanding lawyers who have attained a high degree of peer recognition and professional achievement. Only five percent of the lawyers in each state are selected as Super Lawyers, and only 2.5 percent are selected as Rising Stars.
Super Lawyers
Jonathan S Abernethy: Criminal Defense: White Collar
Kwaku Andoh: Mergers & Acquisitions
Elizabeth Bernhardt: Business Litigation
Thomas E Bezanson: Personal Injury – Products: Defense
Colin C Bridge: Criminal Defense: White Collar
Karen H Bromberg: Intellectual Property
Jason Brown: Criminal Defense: White Collar
Joanna K Chan: Securities Litigation
Mark S Cohen: Business Litigation
S Gale Dick: Business Litigation
Christian R Everdell: Criminal Defense: White Collar
Lawrence T Gresser: Business Litigation
Oliver S Haker: Business Litigation
Johannes Jonas: Mergers & Acquisitions
Nicholas J Kaiser: Real Estate
Jeffrey I. Lang: Business Litigation
Melissa H Maxman: Antitrust Litigation
Ellen Paltiel: General Litigation
Nathaniel P T Read: Business Litigation
Bonnie J Roe: Securities & Corporate Finance
Stephen M Sinaiko: Business Litigation
C Evan Stewart: Securities Litigation
Daniel H Tabak: Business Litigation
Scott D Thomson: Business Litigation
Alexandra Wald: Business Litigation
Ronald F Wick: Antitrust Litigation
Rising Stars
Luke Appling: Civil Litigation
Sharon L Barbour: Criminal Defense: White Collar
Drew S Dean: General Litigation
William Kalema: Business Litigation
Sri Kuehnlenz: Civil Litigation
Winnifred A Lewis: Securities Litigation
Marvin J Lowenthal: Criminal Defense: White Collar
Barbara K Luse: Criminal Defense: White Collar
Matthew V Povolny: Business Litigation
Benjamin Zhu: Criminal Defense: White Collar
"We’re very fortunate to have added these exceptional lawyers in New York and Paris," said Managing Partner, Lawrence T Gresser. "We look forward to continuing to build our transactional and disputes practices in all of our offices in 2018."
- Although details of the game have yet to be released, Sorare is expected to issue a set number of MLB NFT cards for each player that displays an image of the player in question, with their team and number, much like a physical baseball card. Participants can purchase the cards and then use them to build a team and compete against others.
- There is some concern among consumers that purchasing digital collectibles, such as NFTs, poses a higher risk than purchasing physical collectibles. If the game collapses, for instance, there is a possibility that purchased NFTs could lose their value.
- It remains to be seen how this partnership will play out, but given the previous success of Sorare’s fantasy soccer league and the continued public interest in cryptocurrency, it is likely that the MLB game will be a success.
- The bill’s underlying theory is that the continued expansion of crypto mining operations running POW authentication methods to validate blockchain transactions will negatively impact compliance with the Climate Leadership and Community Protection Act, which requires New York to substantially reduce greenhouse gas emissions.
- Despite some believing this bill will impose an outright ban on all mining, if passed, the bill won’t affect presently operating POW mining operations, instead only prohibiting the issuance of new permits. Mining operations that use alternative energies, such as wind or solar, will also remain unaffected.
- But the bill could still do serious and lasting damage to NY’s mining industry, as mining operations may be hesitant to invest substantial capital into New York if they fear having their operations shutdown at any time due to changes in the state’s regulatory landscape.
Karen H Bromberg and Marvin J Lowenthal examine the Stop Hacks and Improve Electronic Data Security (“SHIELD”) Act, which amends New York’s current data breach notification law and places increased obligations on businesses that handle private data. With the SHIELD Act, New York joins the growing list of states that have adopted legislation to strengthen consumer privacy protections.
Lawrence T Gresser and Marvin J Lowenthal highlight the ways in which artificial intelligence may affect the law firms of the future in their most recent article for the New York Law Journal.
Cohen & Gresser held a virtual CLE webinar with the Association of Corporate Counsel – Westchester-Southern Connecticut, covering key SEC developments, including reporting company requirements, enforcement trends, and AI regulations.
The panel featured Bonnie J. Roe, Jonathan S. Abernethy, and Marvin J. Lowenthal of Cohen & Gresser. The discussion was moderated by Jeff Gershowitz, Senior Vice President and Assistant General Counsel at FactSet.
The program provided practical insights for navigating today’s evolving regulatory environment.
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Building Trust: Ensuring transparency, fairness, and accountability in AI systems to establish trust.
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Risk Assessment: Identifying potential risks associated with AI, such as privacy breaches, bias, and security vulnerabilities.
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Security Measures: Implementing robust security measures, including authentication, encryption, and access controls, to protect AI systems.
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Ethical Considerations: Addressing ethical concerns related to AI's impact on society, values, and human rights.
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Continuous Monitoring: Regularly evaluating and monitoring AI systems to detect and mitigate emerging risks.