About Vivian

Vivian Peng is a director in the Firm’s Tax and Business Services Division, based in Houston, Texas. She is a seasoned professional with extensive experience in the global arena, working closely with her clients on international and partnership tax matters. Ms. Peng serves as a trusted advisor to investors in foreign corporations or partnerships, including subpart F income analysis. She also has broad experience in tax compliance for private equity funds and hedge funds. She is well-versed in financial instruments, helping holders and issuers of debt instruments with the premium, market discount and original issuance discount analysis.

Beyond tax compliance, Vivian also assists clients with tax planning and provides consulting services such as liquidation and reorganization of business entities.

Prior to joining Marcum in 2021, Ms. Peng spent her career at a “Big Four” accounting firm where her primary focus was on the financial services industry. Her extensive experience includes PFIC reporting for Collateralized Loan Obligations (CLOs), including the taxable income computation and Form 5471, 1065 and 8865.

She is fluent in both English and Chinese.

Professional & Civic Affiliations

  • American Institute of Certified Public Accountants (AICPA)
Practice Focus

International Taxation
Partnership Taxation
Financial Instruments

Industry Focus

Financial Services

Education

Master of Science, Accountancy
University of Houston

Master of Art, French Language and Literature
Peking University, Beijing, China

Bachelor of Art, French Language and Literature
Peking University, Beijing, China