Gregory J. Koebel


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Attorney Gregory J. Koebel
Saipan is a unique jurisdiction offering investors the protection of US laws, low taxes and geographic proximity to Asia
Greg practiced from 1988-1992 in the tax and corporate departments of a large law firm in Manhattan. After obtaining an LL.M. in Taxation from New York University, Greg moved to Saipan in 1993 to work with Banes Berman Horey & Miller, LLC. During his 30 plus years of practice in Saipan, he has focused on the tax, corporate and business law needs of local and international banks, finance companies, manufacturing companies and individuals. Greg also provides estate planning and probate services.

Practice Focus

He has worked closely with the companies in garment manufacturing, energy and tourism industries on corporate, compliance, tax and real property issues and works with banks providing loan documentation and foreclosure litigation services.


Montclair State University (B.A. 1984)
Brooklyn Law School (J.D. 1988)
New York University School of Law (LL.M. Taxation 1992)


New York (1989)
Commonwealth of the Northern Mariana Islands (1993)
United States Supreme Court (2012)

Professional Associations and Memberships

Commonwealth of the Northern Mariana Islands Bar Association (1993)

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