Mario J. Zangari Esq. | Attorney

Mario Zangari represents primarily owners and senior professional managers of closely held and publicly owned businesses.  His representation includes the various legal forms of business organization, all sizes,  and United States based or intending to enter the United States market.  Small and medium size businesses comprise the majority of businesses that Mario represents in corporate, tax, personnel and all the other legal matters that these businesses confront daily.  Mario also represents individuals, groups and business entities that are attempting to purchase, sell, invest in or seek investment in, expand into new lines or businesses through out the United States.

For more than 35 years, Mario has continuously assisted and represented owners of businesses attempting to market and sell their businesses in all manners from the bankruptcy courts to bidding contests in horizontal or vertical integration of industries.  Mario has extensive experience negotiating and structuring all levels of taxable and tax free selling and purchasing transactions by the use of stock for stock, stock for assets, for publicly traded or privately held stock of the acquiring corporation and anything in between these extremes.  The use of divisive organizations have been used by Mario when such Section 354 tax reorganizaiton provisions have been fitted to curcumstances that seem to be a remote solution.  Some of the industries where multiple transactions were completed over the years are in the industiral gas industry; printing and publishing industries (including electronic); construction companies, including general, home, road, government and private sector contractors; engineering and survey firms; food industry, retail, wholesale, and manufacturing; real estate agents, brokers, and developers, including governmental financing providers to the real estate owners; temporary and permanent employment agencies; direct mail companies, funeral industry; defense and aerospace businesses; machine and eyelet shops; spirits and wine, wholesale and retail; retail insurance agencies, brokers, re-insurers and excessive line insurers; steel and metal supply centers and importers; various computer consulting and services companies; automotive dealers of various domestic and foreign brands; electronic data marketing and electronic data marketing consulting companies.

Over the years, Mario has acted as not only the corporate or individual lawyer to his clients, but also their business advisor and sounding board.  In this role he has acted in the roll of Chairman of the Board of Directors, Advisory Boards, and informal early morning coffee listener at the local diner.

With his experience in providing liquidity to client's net worth by sale of their businesses and tax background in estate planning, Mario has been intimately involved with his clients on the familial decisions to sell or transfer the business to the next generation and how such decisions can be accomplished from a personal, business and tax prospective.  Encouraging parents to make the hard objective decision about their children's strengths and weaknesses is not easy, and in most instances the decision is always murky, emotional and full of uncertainty.

Over the last 12 years, Mario has become increasingly involved in "fixing succession planning gone wrong" between spouses working together, parents and children, both in and out of the family business, unrelated shareholders and partners, siblings, cousins, or distant relatives in and out of the business; or business disputes between co-owners unable to enjoy the fruits of labor in good times or unable to co-exist when the stress of macro-economic factors pushes them to split apart rather than "pull together" to ride out the bad times.  This unusual legal and business environment provides a professional challenge to any lawyer because of emotionally charged circumstances that these people find themselves in when they do seek legal counsel.  With a tax background, Mario has been able to provide means of separation in some unique ways allowing all sides to realize much more of the value of their companies than a simple division, purchase or sale between parties.  With other members of the Firm in litigation, Mario has been able to put together many complex situations allowing disputing owners and family members to separate and not create larger problems than already exist.  Separation has the value of allowing life to move on for these combatants and a freedom to pursue their own goals rather than existing or predetermined goals.

Having started as a tax lawyer some 35 years ago, Mario continues to be involved in contesting civil tax cases before the IRS administrative levels, the Tax Court and Federal District Courts; and he continues to be involved in civil cases before the Connecticut Department of Revenue and other State Tax assessing departments.