Mackenzie Hughes is lead counsel to many of the region’s most prominent and successful businesses. Our clients range from sole proprietorships to sophisticated international corporations, which rely on our proactive counsel and solutions-oriented approach. Our collaborative multidisciplinary approach is also used to counsel not-for-profit entities including colleges, human services agencies, rehabilitation centers, religious organizations, arts organizations and traditional charities. The Firm’s corporate attorneys work closely with the Firm’s tax attorneys to analyze and develop tax-efficient responses to achieve client goals. Services include:
General Business
- Structuring business entities including sole proprietorships, general and limited partnerships, corporations and limited-liability companies
- Regulatory compliance; representation before federal and state oversight agencies
- Negotiating and drafting contracts including partnerships, shareholder and employment agreements
- Counseling businesses on entity governance; drafting bylaws and operating agreements
- Providing advice and counsel on bankruptcy and collection matters
- Representing businesses and individuals in the purchase and sale of business interests
- Representing businesses in all aspects of mergers, acquisitions and divestitures
- Counseling on all aspects of business succession
Securities
- Preparing and filing reports including disclosure forms for corporate officers and directors
- Providing advice and counsel on all aspects of initial offerings of corporate stock
- Preparing proxy materials
Employee Benefits Planning
- Preparing and implementing stock option plans for corporate directors, officers and employees
- Providing advice and counsel in the establishment of qualified and nonqualified deferred compensation and retirement plans
- Preparing and negotiating employee separations; planning and implementing workforce reductions
Attorneys

Jillian L. Brodock
Associate

Mary Anne Cody
Partner

Deven D. Desai
Associate

Richard C. Engel
Managing Partner

Clayton H. Hale, Jr.
Partner and Co General Counsel

Robert R. Hojnacki
Associate

Frederick W. Marty
Partner

Edward J. Moses
Partner

James H. Nicoll
Partner

Christopher A. Powers
Partner

Anne B. Ruffer
Partner

Christen D. Santiago
Partner

Neil J. Smith
Partner
News
James H. Nicoll Elected a Director of Onondaga County Bar Association
Mackenzie Hughes LLP is proud to announce that partner James H. Nicoll has been elected by members of the Onondaga County Bar Association to serve as a Director. James is one of seven attorneys recently elected to the OCBA Board of Directors and will begin a three-year term on June 1. James joined Mackenzie Hughes […]
Neil Smith Recognized by Syracuse Area Salvation Army
On February 25, 2026, Mackenzie Hughes Partner, Neil Smith, received recognition for five years of service on the Syracuse Area Salvation Army Services Advisory Board. The Salvation Army provides life-saving support for many of the most vulnerable members of our community. Among many other things, they help people with food, shelter, emergency services, and early […]
James Nicoll to be Among the Featured Panelists in Key Private Bank’s Panel Discussion
Key Private Bank will be hosting a panel discussion entitled “Managing and Mitigating Fiduciary Risk for Board Members” on Wednesday, November 12, 2025. This session will explore the critical topic of fiduciary risk—an area all board members must navigate to ensure organizational integrity and stability. Moderated by Jeff Reisner of Key Private Bank, panelists will […]
Blog
From the Courtroom to the Locker Room: A Guide for Student-Athletes in New York
The NCAA’s long-standing grip on amateurism is loosening fast. With the landmark House v. NCAA settlement and evolving state laws like those in New York, college athletes are entering a new era of rights and revenue. This blog breaks down what these changes mean for student-athletes, and most importantly, highlights student-athletes’ rights in New York. […]
Legal Update: Treasury Department Suspends Enforcement of CTA for Domestic Companies
On March 2, 2025, the U.S. Department of Treasury (“Dept. of Treasury”) announced that it will not issue penalties or take enforcement actions against U.S. citizens or domestic reporting companies for failure to file or update beneficial ownership information (“BOI”) reports under the Corporate Transparency Act (“CTA”) by the March 21, 2025 deadline. The Dept. […]
Legal Update: CTA Injunction Remains in Effect
On January 23, 2025, the U.S. Supreme Court lifted a nationwide injunction in the case titled Texas Top Cop Shop, Inc. v. McHenry preventing enforcement of the Corporate Transparency Act (“CTA”). However, on January 7, 2025, a federal district court judge in a case titled Smith v. U.S. Department of Treasury issued a separate nationwide […]