Lowenstein Sandler Elevates Five to Partnership

Matthew F. Cammarata, Tax (New York)

Matthew Cammarata handles both state and local tax controversies at the administrative and judicial levels, as well as transactional matters. His practice focuses on advising corporate clients from a diverse array of industries on all aspects of state and local tax matters involving financial institution excise taxes, corporate income and franchise taxes, sales and use taxes, gross receipts taxes, and other business taxes.

Cammarata has defended audits and litigated state and local tax controversies in jurisdictions throughout the United States. He also provides sophisticated state tax planning advice and counsels clients on the potential state and local tax consequences of complex corporate transactions. He frequently writes and speaks on state and local tax issues for leading industry publications and organizations, such as the Council on State Taxation and the Journal of State Taxation.

Mark S. Heinzelmann, Environmental Law & Litigation (New Jersey)

Mark Heinzelmann counsels business clients on regulatory issues, dispute resolution, and federal and state court litigation. Heinzelmann is well-versed in the current enforcement and regulatory agendas driving the New Jersey Department of Environmental Protection.

Prior to joining the firm, Heinzelmann served as a Deputy Attorney General for the State of New Jersey's Department of Law & Public Safety, Division of Law, and Environmental Enforcement and Cost Recovery department. In that capacity, he assisted the Department of Environmental Protection in recovering unpaid costs for the remediation of contaminated sites and was involved in enforcing the Spill Compensation and Control Act, Water Pollution Control Act, Underground Storage Tank Act, Industrial Site Recovery Act, Brownfield and Contaminated Site Remediation Act, and Site Remediation Reform Act. He advised on the establishment and enforcement of liens and executed enforcement actions in municipal court and the Office of Administrative Law. Heinzelmann also worked extensively on issues involving the New Jersey Spill Compensation Fund and Hazardous Discharge Site Remediation Fund claims programs and advised on the legal impact of new hazardous substance remediation standards.

Colleen M. Restel, Bankruptcy & Restructuring Department (New Jersey)

Colleen Restel advises clients on all aspects of complex financial restructuring matters. She represents creditors' committees, tort claimant committees, individual creditors, post-confirmation fiduciaries, securities plaintiffs, debtors, and other interested parties, whom she guides through the development and implementation of innovative solutions and strategies aimed at maximizing recoveries and achieving results.

Restel has a strong track record in bankruptcy-related litigation involving the investigation, prosecution, and defense of actions against officers, directors, and lenders, including fraudulent transfer actions; and in representing clients in contested confirmation hearings. Prior to joining Lowenstein, she practiced commercial litigation-both within and outside of the bankruptcy context-at a New Jersey-based law firm, where she focused on complex discovery and trials for clients in the pharmaceutical, real estate, retail, and other sectors.

A former term clerk to the Hon. Rosemary Gambardella of the United States Bankruptcy Court for the District of New Jersey, Restel remains active in the New Jersey bankruptcy community as a member of the Lawyers Advisory Committee for the New Jersey Bankruptcy Court and as an active member and board member of several restructuring-industry related organizations.

Rebecca J. Ryan, White Collar Defense (New York)

Rebecca J. Ryan represents individuals and companies in connection with both internal and government investigations. She has worked on investigations involving allegations of employee misconduct, accounting fraud, tax fraud, bank fraud, securities fraud, and health care fraud.

In addition to her white collar defense practice, Ryan represents clients in prosecuting and defending complex commercial litigation in state and federal courts, as well as arbitrations.

Ryan is involved in pro bono representation of victims of domestic violence through the firm's relationship with Partners for Women and Justice and the Rachel Coalition. In 2021, she was a recipient of The Legal Aid Society of New York's Pro Bono Publico Award for her outstanding service to Legal Aid and its clients in connection with litigation related to New York City's Special One-Time Assistance (SOTA) program, which assists individuals and families living in New York City shelters obtain permanent housing in and outside of New York City, and a Newark municipal ordinance that restricts potential SOTA recipients from relocating to Newark under the SOTA program.

Jarrett R. Schindler, White Collar Defense (New Jersey)

Jarrett R. Schindler embraces the challenge of devising creative litigation strategies for clients in crisis. He regularly litigates high-stakes cases in trial and appellate courts, including contract disputes, securities fraud litigation, shareholder disputes, and constitutional matters. Among other successful results, he has helped a specialty pharmacy obtain a multimillion-dollar recovery in a contract dispute and a cybersecurity firm reach a global settlement in a multijurisdictional shareholder dispute. He currently represents the State of New Jersey in a securities enforcement action against an international bank relating to the sale of residential mortgage-backed securities.

Schindler also defends businesses and individuals in investigations and proceedings brought by regulators and enforcement authorities. He was a member of the team representing the Office of the Governor of New Jersey in connection with a legislative inquiry into the office's hiring practices and an alleged sexual assault.

Before joining Lowenstein, Schindler served as a law clerk to the Hon. Freda L. Wolfson of the U.S. District Court for the District of New Jersey and the Hon. Douglas K. Wolfson of the Superior Court of New Jersey.