Lawyers
Marjorie A. Rogers - Shareholder
I practice in the following areas:
Employee Benefits and ERISA, Estate Planning, Federal Taxation
Practice
Ms. Rogers is Chair of the Firm's Probate, Federal, State and Local Tax Department and Practice Group and Chair of the Non-Profit Companies Industry Service Group. She concentrates her practice in federal taxation, estate planning and administration, pension planning and ERISA, and tax-exempt organizations. Before joining Modrall Sperling, Ms. Rogers had worked with the Chief Counsel's Office of the Internal Revenue Service in Washington, D.C. and on the Tax Counsel Staff of General Motors Corporation in Detroit, Michigan.
Publications
- "Overcoming the Boggs Dilemma in Community Property States, Parts I and II," The Tax Advisor (August 1999, September 1999)
- "Deductibility of Administration Expenses is Not Always Black and White" Vol. 16:1, Hamline Law Review (November 1992)
- "Distributions From Retirement Plans" (Albuquerque Journal, February 2000)
- "New Rules for IRA Distributions" (Albuquerque Journal, 2001)
Presentations
Ms. Rogers has made presentations at numerous professional meetings including the annual convention of the State Bar of New Mexico, the New Mexico Society of Certified Public Accountants, the New Mexico Estate Planning Council, the Santa Fe Estate Planning Council, the Institute of Continuing Legal Education in Ann Arbor, Michigan, and the Association for Continuing Legal Education (ACLEA).
Professional Activities
- Member, Vice Chair (1990-2005) of the Administration of Decedent's Estates Subsection of the ABA Probate Section
- Member, a Director (1998-present), Chair (2004-2006) of the Tax Section New Mexico Bar Association
- Member, a Director (2001-present), President (2006-2007) of the New Mexico Estate Planning Council
- Director (1992-1996) of the Probate Council State Bar of Michigan
- Director (1995-1996) of the Northern Michigan Estate Planning Council
- Member, Tax Section of the American Bar Association and the New Mexico Bar Association
- Member, Real Property and Probate Sections of the American Bar Association and New Mexico Bar Association; State Bar of Michigan
- New York Bar Association
- District of Columbia Bar Association
- New Mexico Women Lawyer's Association
- New Mexico Employee Benefits Roundtable
Education
- LLM in Taxation, Georgetown University, Washington D.C., 1980
- J.D. Union University-Albany Law School, Albany, New York, 1978
- B.A. in Economics Carnegie-Mellon University, Pittsburgh, Pennsylvania, 1975
Bar Admissions
- New Mexico, 1995
- Michigan, 1984
- Washington, D.C., 1981
- New York, 1979
- United States Tax Court, 1985
- U.S. District Courts for New Mexico, 2003; Eastern District of Michigan, 1985; Northern District of New York, 1979; and the District of Columbia, 1981.
