Mariquita Barbieri, chair of Thompson Coburn’s Tax practice group, is a highly skilled tax and M&A attorney with a record of negotiating and closing complex, high-value transactions.

Drawing on her background as a former corporate counsel and trusted strategic advisor, Mariquita helps clients navigate sophisticated tax, operational, and strategic considerations while driving transactions to successful completion. She also serves as outside general counsel to businesses and investors, offering pragmatic legal, tax, and business guidance across industries.

A seasoned dealmaker, Mariquita has more than 20 years of experience leading and executing high-value mergers, acquisitions, divestitures, restructurings, and strategic transactions across a range of industry sectors, including technology, health care, financial services, manufacturing, energy, retail, food and beverage, real estate and construction, transportation and logistics, and entertainment and media. Having spent decades structuring and negotiating sophisticated transactions, managing due diligence, and navigating complex operational and regulatory challenges, Mariquita today focuses her practice on the tax structuring aspects of transactions and serving as tax counsel throughout the full lifecycle of a deal. Her transactional background provides the practical foundation to identify tax risks, develop efficient and creative structures, and guide clients through the business and tax considerations that arise from letter of intent through post-closing integration and operations. She works closely with business leaders, investors, lenders, and deal teams to optimize tax efficiencies, preserve value, and facilitate successful closings in highly competitive markets, while maintaining a practical, solutions-oriented approach focused on getting deals done.

With a Master of Laws in Taxation, Mariquita has a deep understanding of tax implications in corporate transactions. She handles private equity, hedge funds, joint ventures, and complex domestic and international tax matters, crafting innovative tax solutions for sophisticated business and investment structures. Her experience in tax-deferred reorganizations for multimillion-dollar corporations allows her to develop strategies that maximize value and minimize risk.

Mariquita also advises high-net-worth individuals, business owners, executives, family offices, and closely held companies on significant individual and corporate tax controversies and dispute resolution matters. Her practice includes negotiating with the Internal Revenue Service on audits, examinations, tax assessments, penalty abatements, refund claims, delinquent filings, voluntary disclosures, installment agreements, offers in compromise, and other IRS resolution programs. She regularly counsels clients on federal income tax compliance, tax risk mitigation, and strategic resolution of complex tax disputes, with successful outcomes ranging from favorable settlements and accepted offers in compromise to determinations of no further action by the IRS. Her experience navigating sensitive tax matters involving business operations, ownership transitions, and cross-border issues allows her to deliver practical, results-oriented strategies while minimizing financial and reputational exposure.

With in-house counsel experience at a Fortune 500 bioproducts company, Mariquita offers a unique perspective on regulatory compliance, particularly with FDA, USDA, EPA, and IRS-related compliance and reporting matters. She has led initiatives to create best-practice compliance frameworks, manage internal ethics investigations, develop crisis management strategies, and implement operational protocols designed to reduce corporate risk and exposure. While in-house, Mariquita also served as the U.S. data privacy lead, advising on the implementation of global privacy and data security programs, including GDPR compliance, and she continues to help clients navigate the complexities of data protection. Her experience working across highly regulated industries and advising on complex compliance environments further strengthens her ability to navigate sensitive tax controversies, IRS examinations, regulatory inquiries, and tax risk management matters while helping clients develop practical governance and compliance best practices. Adept at aligning cross-functional teams and navigating evolving regulatory landscapes, Mariquita facilitates seamless transitions and operational synergies throughout a company’s life cycle and after a strategic transaction.

As corporate counsel and assistant secretary at a division of DuPont Nutrition & Health, Mariquita served as general counsel for three major divisions, managing corporate matters, trade compliance, employment law, tax planning, tax controversy matters, and M&A transactions. Her collaboration with business leaders protected intellectual property, secured trade secrets, and facilitated licensing, strategic transactions, and cross-border sales throughout North America, Europe, Asia-Pacific, and Latin America. Working closely with finance, accounting, and operational leadership teams, she advised on transaction structuring, tax-efficient business operations, compliance processes, and enterprise risk management initiatives designed to support long-term growth and operational efficiency. With a track record in identifying and closing strategic deals, optimizing transaction structures, and navigating complex regulatory and tax considerations, Mariquita has driven significant business growth, expanded capabilities, and delivered shareholder value.

experience

M&A and Tax Transactions

  • Led strategic private equity and venture capital investments for family offices and investors across a range of industries, driving growth and innovation.
  • Spearheaded the sale of a Midwest supplier specializing in cutting tools, coolants, and gauging products, enhancing market reach and operational efficiency.
  • Facilitated the stock purchase and sale of a regional architectural firm, ensuring a seamless transition and positioning the firm for future growth.
  • Directed the reorganization under IRC Sections 355 and 368 for a multi-disciplinary wealth management and benefits firm, optimizing its operational structure and tax efficiency.
  • Oversaw the reorganization under IRC Sections 355 and 368 for a multinational investment portfolio firm, enhancing strategic alignment and investment capabilities.
  • Managed the reorganization under IRC Sections 355 and 368 for a regional pool construction and sales business, streamlining operations to bolster competitive advantage.
  • Navigated the Hart-Scott-Rodino filing for a $150 million to $200 million acquisition of a majority interest in a retail clothing brand, achieving a strategic foothold in the market.
  • Led the asset purchase and sale of intellectual property and related assets for a non-shingle building integrated photovoltaic product, promoting innovation in sustainable building solutions.
  • Oversaw the asset purchase and sale of a global inoculant and biological seed treatment business, expanding product offerings and enhancing agricultural sustainability.
  • Played a pivotal role in the $6.3 billion acquisition of an international confection and ingredients producer, significantly enhancing market presence and product diversification.

Compliance and Ethics

  • Developed and implemented comprehensive risk management controls and policies, including compliance training and risk assessments for antitrust, export controls, anti-boycott, FCPA, product stewardship, and code of conduct, ensuring organizational integrity and compliance.
  • Spearheaded the creation of a contract database to effectively manage the company’s obligations, enhancing efficiency and accountability.
  • Managed and executed policies to ensure compliance with FDA, EPA, and USDA regulations, safeguarding the company’s operations within the regulatory landscape.
  • Conducted internal ethics investigations and led crisis management teams, successfully minimizing risks and penalties while maintaining corporate reputation.
  • Guided the restructuring of the North American distribution network, establishing a model for future EU restructuring initiatives that improved operational efficiency.
  • Designed and enhanced best-practice templates for confidentiality agreements and commercial transactions, streamlining processes and ensuring legal robustness.
  • Led an FCPA investigation and drafted strategic recommendations in response to an SEC inquiry, reinforcing compliance and transparency.
  • Determined reporting requirements for customs and rules of origin, providing essential guidance for the regulatory team to navigate complex compliance issues.
  • Identified and verified sources of ingredient supply, implementing improvements to the manufacturing chain that optimized production efficiency.
  • Successfully resolved rules of origin and customs inquiries with non-U.S. customers, facilitating smoother international transactions and maintaining strong customer relationships.
  • Successfully guided clients through data breach incidents and privacy inquiries, ensuring compliance with regulations and minimizing risks while protecting sensitive information.

  • Washington University School of Law, LL.M., Taxation, 2007
  • Saint Louis University School of Law, J.D., 2003
  • Saint Louis University, B.A. in English, summa cum laude, 2000

Admissions

Bar Admissions

  • Illinois
  • Missouri

Professional

  • American Bar Association, Tax Section
  • The Illinois Bar
  • The Missouri Bar
  • Bar Association of Metropolitan St. Louis
  • International Association of Privacy Professionals, Certified Information Privacy Professional (CIPP)

Community

  • Association of Corporate Growth, St. Louis Chapter, Membership Committee, 2016-Present
  • Central Institute for the Deaf, Board of Directors, 2009-Present

  • Listed in The Best Lawyers in America (by BL Rankings) for Corporate Law, 2024-2026
  • Missouri & Kansas Super Lawyers (by Thomson Reuters), Mergers & Acquisitions, 2021
  • 40 Under 40, St. Louis Business Journal, 2018
  • Top 100 People to Know to Succeed in Business, Small Business Monthly, 2017
  • Top Small Business Lawyer, Small Business Monthly, 2016
  • Leadership Award, Dupont Nutrition and Health, 2009

I enjoy traveling with my husband and family, and I have a strong appreciation for Southwest art, which often inspires my creativity. I’m a fan of college basketball, enjoying the excitement of the game and the connections it fosters. I also have an interest in interior design and enjoy incorporating that into our home.