BEGIN:VCARD
VERSION:3.0
REV:2026-09-09T19:09:43Z
N;CHARSET=utf-8:Markoff;Gary;;;
FN;CHARSET=utf-8:Gary Markoff
ORG;CHARSET=utf-8:Sherin and Lodgen LLP
TITLE;CHARSET=utf-8:Partner
EMAIL;INTERNET:gmarkoff@sherin.com
TEL;WORK:617.646.2141
ADR;WORK;POSTAL;CHARSET=utf-8:Sherin and Lodgen LLP;;One Lincoln Street, 14
 th Floor;Boston;MA;02111;USA
URL:https://www.sherin.com/professionals/gary-m-markoff/
PHOTO;ENCODING=b;TYPE=JPEG:/9j/4QA9RXhpZgAATU0AKgAAAAgAAgESAAMAAAABAAEAAIKY
 AAIAAAAPAAAAJgAAAABGQVlGT1RPL0Jvc3RvbgD/4gOgSUNDX1BST0ZJTEUAAQEAAAOQQURCRQI
 QAABwcnRyR1JBWVhZWiAHzwAGAAMAAAAAAABhY3NwQVBQTAAAAABub25lAAAAAAAAAAAAAAAAAA
 AAAQAA9tYAAQAAAADTLUFEQkUAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
 AAAAAAAAAAAAAVjcHJ0AAAAwAAAADJkZXNjAAAA9AAAAGd3dHB0AAABXAAAABRia3B0AAABcAAA
 ABRrVFJDAAABhAAAAgx0ZXh0AAAAAENvcHlyaWdodCAxOTk5IEFkb2JlIFN5c3RlbXMgSW5jb3J
 wb3JhdGVkAAAAZGVzYwAAAAAAAAANRG90IEdhaW4gMjAlAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
 AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
 ABYWVogAAAAAAAA9tYAAQAAAADTLVhZWiAAAAAAAAAAAAAAAAAAAAAAY3VydgAAAAAAAAEAAAAA
 EAAgADAAQABQAGEAfwCgAMUA7AEXAUQBdQGoAd4CFgJSApAC0AMTA1kDoQPsBDkEiATaBS4FhQX
 eBjkGlgb2B1cHuwgiCIoI9AlhCdAKQQq0CykLoAwaDJUNEg2SDhMOlg8cD6MQLBC4EUUR1BJlEv
 gTjRQkFL0VVxX0FpIXMhfUGHgZHhnGGm8bGxvIHHYdJx3aHo4fRB/8ILUhcSIuIu0jrSRwJTQl+
 SbBJ4ooVSkiKfAqwCuSLGUtOi4RLuovxDCgMX0yXDM9NB81AzXpNtA3uTikOZA6fjttPF49UT5F
 PztAM0EsQiZDIkQgRR9GIEcjSCdJLUo0SzxMR01TTmBPb1B/UZFSpVO6VNFV6VcCWB5ZOlpYW3h
 cmV28XuBgBmEtYlZjgGSsZdlnCGg4aWlqnWvRbQduP294cLJx7nMrdGp1qnbseC95dHq6fAF9Sn
 6Vf+GBLoJ8g82FHoZxh8WJG4pyi8uNJY6Bj92RPJKbk/2VX5bDmCiZj5r3nGCdy583oKWiFKOFp
 PamaafeqVSqy6xErb6vObC2sjSztLU0tre4Orm/u0W8zb5Wv+DBbML5xIfGF8eoyTvKzsxjzfrP
 ktEr0sXUYdX+15zZPNrd3H/eI9/I4W7jFuS/5mnoFOnB62/tH+7Q8ILyNfPq9aD3V/kQ+sr8hf5
 B////4QAC/9sAQwAGBAQFBAQGBQUFBgYGBwkOCQkICAkSDQ0KDhUSFhYVEhQUFxohHBcYHxkUFB
 0nHR8iIyUlJRYcKSwoJCshJCUk/8IACwgAuQDDAQERAP/EAB0AAQAABwEBAAAAAAAAAAAAAAACA
 wQFBgcIAQn/2gAIAQEAAAAA6pACngqfIwAAKHRGq8eyPMukboAAFPxpgtZfJ2K7h3ZngAA0hyrl
 eU5NU4rg+SdPZsAAcn65yO/5Lc5OrI9xbwAAOP8AF73lt1vsnCZ2xdvgAHKWvrZl2bYvmlBUZBv
 gAA5iwOw5lkNizGgt+29qAAHPGAWHPckju9qkbfyYAA1lonEs6yCgzaXFuWsAAJfM2rspyfGtn0
 2DdaRAADUfP9zzaprJu0MpAACm5Xpcur6HZ3LfbVQAALLzjab/AHHYVr4z6F6liABTam0hqbd9w
 zHZVbwvjUOx+otkgFPzbz9YXu5sW7CuHImsIYI6jenUV3A5k5jlo77n9629g/NEMEMUU3JOs9tB
 B868ch9j2Lftv03MlkghI4o6vqXoIYV8+vPIoswqttYJqqGX57FFBUVFf9CLkaU4w8RVd/umS6p
 ppcKZFBFUzZneGaHHmi5fsV6uF+smLS4PI5qnrJkyZ3bm58/sJg9XivttBLggmTIoPKiOOb9Bb+
 p/nFboPIKitkSZcqOfH5T1Eccc76E3ph3z4ig8lVcEcElNnvKaomRTJ/0I/8QAQBAAAQIEAwQGB
 QoGAwEAAAAAAQIDAAQFERIhMQYQQVEHExQiYXEgMkBSkRUjMDNCYnOBodEkNUNTY7E2ssFy/9oA
 CAEBAAE/Afo3Zhln611CP/o2gTkuTYPtE8sUYk2vcWgLSrQ+yTs9L06WXMzTqW20akxUukl57Gm
 QaSy1p1i81GJ3aGYdUouTS8SuMfKc2kgodVlxSYlNqalKt4e0uKRyK4pe1r3Wi7+d7WUYp832ph
 C/eF7+xTD6JZhx5z1G0lRjarat6vzqlFSkSqDZtvl4+cKeLlgjSGJVS04TDNMOG9soVSwRZQz4G
 HQuUmBewBMU/bGepiUITZ1sW7quEUXa+Sq2Fs/NOqyAOh/P2HpLrT8tKt0+VWUqd7ztvd5R1CnX
 QjUnWGJFKAAIlZQAQzLpw2jsgWLYRFYpAW2SBpnHeQRdRHDFyinkrJJWUqTxB1jZKtfK9Os4q77
 JwL5nkfYNvnlPVuZxG4bskCJBiy1qOukNiJdB1hgw35Q8nHe4yioyZZm1BPqqztEshTC064Fi0d
 H6Cifm8Pq9WL+d8vYK+tyZqM644M1LOXKJD6pSjziXdYJA6xN4aw4MuMSjfExZIEZZxPMY5+3hB
 Yb6vHbjn4RsC+0lMwyrJ4kHzHsG10uuXq00lScN1Eg8wYYThlEhXHWJh6SAyThI4xs1OduX1YJ7
 ptFUHYrr7T1QI+ES04iaV1XyqVq5ERLOrthWsKI0UOMVElMy2ocRCQbYbXSoWtGyKXG6zp3FoNx
 4+wdIDjiq460NcCfhaFy/zSW+QzialkrGEJHwjZOTTKqUeJivSJnk5ZxT6HKoJW62Fq8TEtLKQL
 Z4YrbS+zJcb9ZBiUedfQpxu/l4xshJKU85NrFgjuDxPsHSKgs1dh8IvjYt8FQQIecQl8IGajFHZ
 7hVhzMPPttIusaQyy26QpFjBRaJhoOIU370ScuiQnEsp9VaI2cZ6qlo++Sr9fYNvZFL9Mbmbd9h
 zXwMarMO3L5WnK2kUuq9W1gKSFWtCXFODv5pPCJKZVT5nqF+oo9wn/UBzHnGWK8PJaQku4e+dTx
 iTSEyrSUpKUhIAB9gcbQ6gocSFJVkQdDFWkkSNfmGMOFsm6R4GJzrGpk9XYt4rEeESDReQMBbt4
 qtC3OzsjAppxdskoOIw6qecmmW30tjrTon7ENpwoF4c7zaxfUWjZ+qVXaKrS8i2yltLCgp1zwHG
 EJwJCeXsO3tMKmmqi2M2+455cIUi6iYZZRkClJiVDaWxklPlCpdKlNuWzSbwt0hPnEujr14c42e
 FF7Hei9QWvtdXrfx4+xTMs3Ny7jDqcSHBhIit0lVJqC5VSsQ1SrmITL2CbHWJGUwo7xuYLiUeQg
 Evrvwik07s7XWuDvqGXgIp1fOzu18xOSx/hVPKxtpOSkExLvtzTDb7KgttxIUlQ4j2GpVqnUhGO
 enGWByUrM/lG0tbYr0+malCos4LIKha9ibxKOPLcCAAow47MSyghQGfKGmlLtcEqVoBFJoRaKX5
 jUZhvl5xt5tKKDSihpQ7XMDA2OQ4qi5vcx0dbbt09PyTUXMLBPzLp+x4HwhKkrSFJIUk5gjj9LM
 TLEq2XJh5tpA+0tVhFX6UqJT8SJYrnXR7gsn4mK10p1qogtyxRIt/wCL1vjD0y9Nul2YdW6s6qW
 bmKbS1TGzMm+ym7qApWH3hfSKGpCn8Z4CKfTHam+ZjRu+SjEnIsSmSE3XxWdYn55imSbs3MrCGm
 k4iY2irj+0FUdnXibHJtHuJ4CLxitGzu3VWoFkNu9dL/2Xcx+XKNnNvKVXwlrH2aaP9Jw6+R4/R
 TEw1KsLffWltpsYlKVoBFf6XFXcZo7AtoH3OPiBFTrlQq7pdnZpx5X3jpF9x0CRqYFempGSladK
 fNdU0At3iTbhyhVdmJedSt5hDoxBS7i2MRSnkVCQYmZZQDDiApFhwiYmWZBlTrirBIzMbb7WTFd
 m+zpUUSrRyRzPM+gDCHCk3BjZbpMm6bhlqlim5bQK+2j94plWkqxLCYkn0uo8NR5/QdLu0Sklqi
 MKsCA69bjyH/sHeIokn22oJv6jfeVCky702XX0r6lGVwbXPKJnZx+qtpWVfN27gIAV+kbGJXTaO
 uSfNjLryH3Tn+8bbV/qpdXezPdbTzPOCSolRzJ3E7huSq0UiuTtHmRMSb6mljlofONlOkCTriUy
 82Uy05pY+qvy9JawhBWo2CRcxtDVF1mtzU6s36xZKfBPD9IO/QRR2+w7PvzYF35leBvyhuYVI0t
 Mu4wCFakiJV0FpFvdFom6iGHHHEqAGCyj4DSKvUl1ScU6ScAyQOQ3E+gNwMNrUk3BtHRztmuctS
 Ki6VO/0HFHNX3T6O2s2ZLZapPJNj1RSPzy/wDYGpPoWKrJHGJybWZZmSZVgDQ1EInahLy6UOrTM
 M+6v94YqADaQPdAtG1lT6tkSKD8453nTyHAbjuvvEXubCEi0JiUmXJV9t9pRS42oKSeRimTfb6d
 LTX95pK/iPQ6WagmV2b7L9uZcA/IZ/tCdNw3Sou8DyhinTDzYdCCrFnD0u4wyL3ESswmWl3Z171
 EDIczwETEwuafW+6brWbneeUCBuUbCG08dwgRsY5j2Xpp/wAIHodLdTMzXhJA92VaHxOf7Qd4in
 Sy3sakjJOsdvdlljq1FNodr5qEv2ZxlCnFd1KxrFanArBItH5pn1vFW4mDl5wIA3+sqEjeI2LRh
 2Wpv4V/19DbWYMztZU1H++U/DKD6FLfWyVOIVYmJ7+JAKAlC+PjCA5JL6xVsVu5bnHidYJgm24C
 ANzisKYbTYQIG5MbPtpZodPQnQS6P9b5l9ErLuPumyG0laj4CKrOdvq0zN2t17il28zB3uGyTEu
 7gTxEdo8YW4XDc6DSCYOWe4CAN68125QncNydYon8mkfwEf8AXftj/wAXqf4CoV9amDrvd9WEfV
 jdwgwvhuTA3CP6ioECBAhGoiifyeR/AR/1j//EACgQAQACAgECBQQDAQAAAAAAAAEAESExQVFhE
 HGBkaFAscHRIDDw4f/aAAgBAQABPxD+uly+Cm3vO16Bv7zEtLTe49Qr0+kIA1rr0Or2joYwH0Bo
 +Y/2uQtR3mJYuu/zGCc3a+eIjPIWT7QHUaQNP0SBJQJbQWxEKBunV3Q++HBzKOHUrcCkHlW/aZp
 Sa/uQYOAPRlP+pC2mMJmP3XbJOhwfP6Eg6WKryC3dv2iWqnLgJURjEDGBYYjzrtMe9iC3VeaCQK
 YdXo9o0jraXuicgI0cnmfb6C2CkHAH7mKzfLpDEGIRDiCh1CKqyMe8tCynpDVvO5HeKZyStJYj3
 xAkZowof0L/AL1oXdQEA32B0eRHbBnZj4S2lzFwe6A5W1xHDYHrGzRCzUbU7a4gzg7Gyb95S/YF
 aLKv1+foK4UE0CxPSAyQsr1h5JVBVb8zEUFQELeJktCKXbqSwQOb79ZXm/AwesFarNc5PzEIFGx
 /2oQKZCcg0/QEPtl9ex8yjEQCnMq5usZTD0a1ghCrvDmVlBRcUnbtDVUNF6gcGNvtARCA0tHoZT
 +DX1M/Fe/0HTXabsv4Yy6cUQRrNB+5vhS76EBvo5TguU1qXfWAaqkKi+LrqE3vt5bFz8wGhlfvf
 /H0ADaagcVN9rqJR6cQhysFGB6saxfWZdOmbl/HzGPyiuhhI24agHSoAWMVgmzGsAVz9AD3qew6
 JHEGQaCsr0jTZrAyW2TMvIKCOc3NdGtEu8Ywa+ZUPJLXBHbzRKEmwqzmNMpdbpdw3VSV7jp5dag
 DKgC36EA9whuzl749Zjy7VuNzBm6ikYlYZZZ0oDABpfxFClFrBbXL6EzA1bdVnPBvh+iLMqroyn
 0VQq/TKNd5NQDV2A8QquDB3nSA0EuzGAd/uYyqmygLPM2eU0wSIQsfoUNJWC9LZ9CU+btgAVecD
 eCi8bgnz1llmxMJV8iCyFG12W/Es/FydXoGu6QuIqtqw7linCdtwtjxmG3ESsHUf7dqRhF6sLso
 Azff8QxHR7lnd/gJlkw63qyoesDLtR3wJLbhhpw+sV9DTUrt1YoCcwbX6IsMCndcHVdBBEGuNgu
 D7vdYjmDKjUcr7bIndv0e0FFZkwL2vg9v6k2hWoW1lC8rn34E6X7TiL/X2Bo9It2wdy5mF95g74
 pWWS3U73BAENHbm0QV8pgmmFSNVxWoG68RyxBjB3GTzH7QYtRbTwCSBGxIVUFJcXZ4dn3jB/u2X
 oNj/Q21grld/wB3pFiuCLCG2KQWd3Y18zlmj6XB1d/aUxqwcHGaFekWIw36GidriuGU/JB0N+0c
 lRavLLp7Qb/BLtuqigsSN2uBWPQaTzlMzlin73T2fS/5BoUR4Dcf/RDwNH0BF4BBsiV8BVkDV+9
 /EEZ121vW+sEKV7ConDNWDYl7Z95fGCnqbrqxxOCYPAihM9GYQUhsTFRwEmWR5R5OPb+OVA0cLk
 r9NGbYRRsMCUlaLqb5jeGabo7DJMSKEDpqpk1pA5/Kb9O8CLpDLiNmjXXrCBOUX7lK1QVcBkhdg
 2PxAD5HzBf4CAlOL57Pv8oE87cfATCt1s84FG3GdsJT1BjVFpu8sl3w+12OxFojaxbD5sENyoDd
 ZUW3CHExZYt2ewU/H8MCiaHvviBWOkYFHguNTyNl/wCZerdoYapEBVnrNJSWPXfTUcTgipRt8QV
 4AUQNrHWaJQQIYPC4Hafcn8/wYJSj5YPtNmV4GsxOzKrhO8CcVzrH6y09eR2WxfpFVUVZV58Che
 3ggeq+FV4WFbZmHnxLxMkJxl77fEdr4cAr9omg16LGvmGmpqczCvKEAgHaCSywwmjRQ8BAVC1V3
 LmGTRDLMbhGBUDwG5q84aH/AHTx/wB7pPtPtN8dQ3NHn4Dr5w0m02g8OkdM3Z+LxtptPlT/AC+i
 f//Z
END:VCARD
