Washington University School of Law,
LL.M., Taxation, 2012
Washington University School of Law,
J.D., cum laude, 2011
Managing Editor, Washington University Law Review
B.S.B.A., Economics and Finance/Accounting, summa cum laude, 2008
Senior Medal Award (Valedictorian)
Alpha Sigma Nu and Beta Gamma Sigma Honor Societies
Institute for Professionals in Taxation: Chair, Annual Conference Credits & Incentives Committee; Member, Credits & Incentives Symposium Planning Committee
American Bar Association
The Missouri Bar
Illinois Bar Association
Bar Association of Metropolitan St. Louis
John R. Essner Young Lawyer of the Year Award by Legal Services of Eastern Missouri, 2017
Pro Bono Wall of Fame by the Missouri Bar Association, 2013
Thompson Coburn LLP
Karfeld Law Firm, P.C.
Bryan Cave Leighton Paisner LLP
Intern, Tax Advice & Controversy, 2011
Intern, Legal Department, 2010
Crohn's & Colitis Foundation, Mid-America Chapter
Board Member, 2020-Present
Dwight Davis Memorial Tennis Center
Board of Directors, 2014-2021
Advisory Council Member, 2012-2016
United Way of Greater St. Louis
Allocation Panel Member, 2013-2014
Legal Services of Eastern Missouri
Volunteer Lawyers and Accountants for the Arts
Adjunct Professor of Business Law and Finance, 2012
Garrett counsels banks, financial institutions and other businesses on a variety of tax credit, commercial transaction and regulatory issues.
Garrett has extensive experience with structuring the purchase and sale of transferable tax credits, as well as the allocation of state tax credits through sophisticated, multi-tiered project investment funds. In this area, he has analyzed and helped clients comply with the requirements of numerous state tax credit programs across the country, including credits for low-income housing, rehabilitation of historic properties, film production, and other state tax credits.
Garrett also frequently represents lenders and borrowers in a wide variety of commercial finance transactions, including secured and unsecured lending transactions, single bank and syndicated credit facilities, agricultural lending, automobile floorplan financing and employee stock loan programs. Garrett has significant experience in transactions governed by the Uniform Commercial Code, and helped draft the 2013 legislation that amended Articles 4A and 9 of Missouri's UCC.
Garrett further provides practical guidance on the myriad of federal and state lending laws and regulations impacting financial institutions, and he also frequently works with non-financial institutions on business questions related to financial regulations, including preauthorized debit payments, use of electronic signatures, licensing, and other similar issues. Garrett has been a frequent contributor to the firm's Bank Check – Financial Services Regulatory Blog.
“State [of Missouri] Proposes Changes to Historic Tax Credit Regulations”
The Missouri Banker September/October 2023
"Ohio Enacts New State Low-Income Housing Tax Credit (LIHTC) Program"
Client Alert August 2023
"Recent Amendments to Illinois' Historic Preservation Tax Credit Program Provide Clarity for Investors"
Client Alert July 2022
"Key Takeaways for Creditors After the Supreme Court's Divided Ruling on Spousal Guarantors"
Client Alert April 2016
"UCC Update: Overview of Revisions to Missouri’s UCC Articles 4A and 9"
Client Alert June 2013
"Overview of revisions to Missouri's UCC Articles 4A and 9"
The Missouri Banker May 2013
"The Wheatley Review of LIBOR: Final Report"
Client Alert October 2012
"Dividend Policy in an Era of Corporate Irresponsibility";
15 HOLY CROSS J.L. & PUB. POL'Y 51, 2011
"New Twists on an Old Plot: Investors Look to Avoid the Wash Sale Rule by Harvesting Tax Losses with Exchange-Traded Funds";
88 WASH. U. L. REV. 229, 2010
“Bank Check – Financial Services Regulatory Blog”
Available at https://www.thompsoncoburn.com/insights/blogs/bank-check
“Low-Income Housing, New Markets, and Historic Rehabilitation Tax Credits – An Overview” (Moderator and Presenter on State Tax Credit Considerations)
Institute for Professionals in Taxation Credits & Incentives Symposium 2023
"Federal and State Historic Tax Credits Basics"
Missouri Main Street Connection Annual Conference 2023
"Incentives in a Post-Pandemic World"
Council on State Taxation 2022
Thompson Coburn CLE 2015
"Amendments to Missouri’s UCC Article 9"
Missouri Bankers Association Bank Legal Issues Conference October 2013
"Starting a Company and Achieving Financial Success"
Lindenwood University April 2013
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