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

Cohen & Gresser is pleased to announce that 25 of the firm’s lawyers are included on the 2024 New York Metro Super Lawyers list and 13 lawyers are included on the 2024 New York Metro Rising Stars list across a range of practice areas.

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:

The C&G lawyers recognized on the New York Metro Rising Stars list are:

   
On July 8, 2024, the United States Court of Appeals for the Second Circuit delivered a significant win to Cohen & Gresser client, Eddystone Rail Co., by reversing a Southern District of New York decision that denied Eddystone’s motion to amend its complaint to assert subsequent transfer claims against lenders to Ferrellgas, the former corporate owner of Bridger Transfer Services, LLC (“BTS”), a contractual counterparty of Eddystone.

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.

Cohen & Gresser is pleased to announce that Shannon Daugherty, Pauline Koch, Marvin Lowenthal, and Pierre Wolman have been promoted to counsel.

"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 – Counsel, Paris

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.

Cohen & Gresser is pleased to announce that 29 of the firm's lawyers are included on the 2023 New York Metro Super Lawyers list and 11 lawyers are included on the 2023 New York Metro Rising Stars list across a range of practice areas.

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:

The C&G lawyers recognized on the New York Metro Rising Stars list are:

Cohen & Gresser is pleased to announce that 37 of the firm's New York and Washington D.C.­based attorneys have been named to the 2021 Super Lawyers List across a wide range of practice areas. C&G co-­founder Mark S Cohen and partners Jonathan S Abernethy and Daniel H Tabak have also been named to the Super Lawyers list of the top 100 lawyers in the New York metropolitan area, and partner Karen H Bromberg has been recognized as one of the top 50 women lawyers in the New York metropolitan area.

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

Cohen & Gresser is pleased to announce that 35 of the firm's New York and Washington D.C.­based attorneys have been named to the 2020 Super Lawyers List across a wide range of practice areas. C&G co-­founder Mark S Cohen and partners Jonathan S Abernethy and Daniel H Tabak have also been named to the Super Lawyers list of the top 100 lawyers in the New York metropolitan area, and partner Karen H Bromberg has been recognized as one of the top 50 women lawyers in the New York metropolitan area.
We are pleased to announce that 33 of our New York and Washington D.C.-based C&G attorneys have been recognized by Super Lawyers this year across a wide range of practice areas. Super Lawyers also selected C&G co-founder Mark S Cohen and partners Jonathan S Abernethy and Daniel H Tabak to its list of the top 100 lawyers in the New York metropolitan area, and partner Karen H Bromberg to its list of the top 50 women lawyers in the New York metropolitan area.
We are pleased to announce that thirty of our New York and Washington, D.C.-based C&G attorneys have been recognized by Super Lawyers this year across a wide range of practice areas. Super Lawyers also selected C&G co-founders Mark S Cohen and Lawrence T Gresser to its list of the top 100 lawyers in the New York metropolitan area, and partners Karen H Bromberg and Alexandra Wald as two of its top 50 women lawyers in New York. Super Lawyers ranks outstanding lawyers who have attained a high degree of peer recognition and professional achievement. Fewer than five percent of all lawyers in the U.S. receive this honor.
C&G welcomes the attorneys who joined the firm in 2017. "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."
Blockchain has the potential to transform asset transactions and ownership tracking by reducing counterparty risk, speeding up settlements, and enhancing recordkeeping. As blockchain technology evolves and gains wider acceptance, its use is likely to expand across various asset types, including real and personal property and digital assets. However, unresolved legal issues in the U.S. may create uncertainty in blockchain transactions. This article, written by Douglas J. Pepe, Marvin J. Lowenthal, and Randall W. Bryer for the European Journal of Law Reform, explores key legal challenges and how courts and legislatures are addressing them.

In recent public comments, Deputy Attorney General Lisa Monaco has highlighted AI's emerging threat and declared it a top enforcement priority. The DOJ plans to target crimes “made significantly more dangerous” by AI misuse, with Monaco stating that federal prosecutors will pursue harsher sentences for defendants in such cases, akin to those seen in firearms-related offenses. As Christian Everdell and Marvin Lowenthal write in an article published in the New York Law Journal, this shift is expected to lead to a wave of indictments for AI-powered crimes, with prosecutors aiming for stringent penalties. However, uncertainties remain regarding the adequacy of existing statutes and Sentencing Guidelines enhancements for achieving the desired sentencing increases.
Major League Baseball recently announced a partnership with Sorare, the operator of a fantasy soccer game featuring NFTs, to launch a similar NFT-based baseball game in which fans create a fantasy team of NFTs that represent Major League Players. This venture signals an increased public interest in NFT-based fantasy sports teams, which will likely grow in popularity over the next few years.

  • 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.
In an article for Blockchain Law Alliance, Marvin J. Lowenthal breaks down why this partnership makes sense and analyzes the potential impacts it could have on NFT purchasing and fantasy sports leagues in the future.

In this C&G client alert, Doug Pepe and Marvin Lowenthal examine the impact of the New York Assembly's bill and highlight the key factors that the responsible departments will use to assess the environmental impact of the mining industry in New York.

New York legislators will soon vote on a bill that would place a two-year moratorium on certain cryptocurrency mining operations that use proof-of-work authentication (POW) methods to validate blockchain transactions in an attempt to maintain compliance with NY’s greenhouse gas emission regulations. While the scope of this bill is relatively limited, how the legislator reacts could provide valuable insight into how receptive various NY departments are to the crypto mining industry as a whole.

  • 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.
In an article for Blockchain Law Alliance, Marvin J. Lowenthal discusses the reasoning behind and the potential implications of this bill, as well as analyses its potential to become a template for how other states examine their own support for crypto mining.

In this C&G Client Alert, Christian Everdell and Marvin Lowenthal discuss several of the most common safety measures businesses have been considering implementing to protect their employees during the ongoing COVID-19 pandemic, as well as how various privacy laws may be implicated by these measures.

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.  

Marvin Lowenthal was a speaker at the collaborative round table discussion titled "Don't Let Your AI Control You: Manage AI Trust, Risk and Security" at the Global GRC, Data Privacy & Cyber Security ConfEx. The panel discussed:

  • Building Trust: Ensuring transparency, fairness, and accountability in AI systems to establish trust.

  • Risk Assessment: Identifying potential risks associated with AI, such as privacy breaches, bias, and security vulnerabilities.

  • Security Measures: Implementing robust security measures, including authentication, encryption, and access controls, to protect AI systems.

  • Ethical Considerations: Addressing ethical concerns related to AI's impact on society, values, and human rights.

  • Continuous Monitoring: Regularly evaluating and monitoring AI systems to detect and mitigate emerging risks.

Marvin J. Lowenthal participated as a panelist in the collaborative round table discussion “Cross-Border Litigations & E-discovery Privacy Issues: Current Trends and Effective Strategies” as part of Global Litigation & E-Discovery ConfEx, held in New York.
Partners Jason Brown and Bonnie J. Roe, and associate Marvin J. Lowenthal, were joined by Tracy Pulito of Interpublic Group in this virtual Cybersecurity CLE presentation hosted in partnership with the Association of Corporate Counsel, Westchester and Southern Connecticut Chapter. The panel addressed the corporate governance aspects of cybersecurity, including SEC disclosure rules and managing liability when a cyber incident occurs.
Marvin J. Lowenthal participated as moderator of the New York City Bar Association's panel discussion “Algorithm Use in Criminal Proceedings,” which focused in significant part on the bail process. The program addressed not only how the algorithm is used by the courts and the effect that it has on the bail process, but the broader application and implications similar algorithms could have in the criminal justice context.