J. David Moran is a partner and member of the Firm's tax and corporate group and also practices in the areas of estate administration and commercial finance. He is admitted to practice law in Massachusetts and is also admitted to the United States District Court for the District of Massachusetts and the United States Tax Court.

Mr. Moran is a cum laude graduate of the University of Notre Dame. After serving in the United States Army, he received his J.D. degree from Cornell University, and went on to receive his LL.M. in taxation from Boston University.

For more than 30 years, Mr. Moran has provided legal advice and innovative strategies for his business clients. He handles complex tax matters including tax investigations including allegations of civil tax fraud at both the state and federal level. He advises clients on stock option plans, executive compensation, deferred compensation, and other types of incentive plans. Mr. Moran has also been involved in the restructuring of certain ERISA defined benefit plans and related pension benefit programs. He also counsels existing clients and start-ups on the tax implications of corporate reorganizations and financings.

Mr. Moran frequently advises growth-oriented companies involved in medical technology, software, and Internet commerce. He also works with traditional manufacturing and service oriented businesses. On behalf of a software developer of clinical resource management product, Mr. Moran guided a pharmaceutical software company through a complex transaction to facilitate current and upcoming filing requirements in the FDA-approval process. He successfully crafted a business formation strategy for a start-up fiber optical company, preserving the interests of the business as it sought additional financing. Mr. Moran advises clients on shareholders, securities and compliance issues, and negotiates workouts for family disputes. He often handles complex licensing agreements for his clients. Mr. Moran has dealt with many corporate issues including corporate reorganization, both nationally and internationally.

Mr. Moran is a member of the Boston, Massachusetts and American Bar Associations. Active in the community, he is a former member of the Board of Overseers for the Boston Children's Hospital and a former member of the executive committee of the Cornell Law Association. Mr. Moran is also a former vice-chair of the Marblehead Finance Committee.