Marjorie A. Rogers

Direct: 505.848.1844
Main: 505.848.1800
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Fax: 505.848.9710
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Email: marjorie.rogers@modrall.com

Overview

Marjorie Rogers represents businesses, tax-exempt organizations and individuals in the areas of federal taxation, estate planning and administration, including probate litigation, employee benefits and ERISA.  She has more than thirty years' experience advising clients on their complex tax issues, wills, trusts, family succession plans, retirement plans, and business entity planning.   

Marjorie listens to her clients to determine their individual goals and helps clients achieve them with a plan that they understand and with which they are comfortable.  While she has experience in drafting complex estate planning documents such as intentionally defective trusts, charitable remainder trusts, charitable lead trusts, qualified domestic trusts, insurance trusts and family limited liability companies, she does not believe each situation necessarily warrants these types of trusts.  Marjorie works with each client to develop an individual plan to meet the client's needs.  Most of her clients have been with her for many years and refer family and friends.   

In addition to her practice, Marjorie is active in community and professional non-profit organizations.  For the past eleven years, she has served on the Board of Directors of WESST, a statewide small business incubator that helps low-income women and minorities achieve financial self-sufficiency through sustained self-employment.

A Fellow in the American College of Trust and Estate Counsel, Marjorie has also achieved the AV® rating from Martindale-Hubbell, the highest rating possible. She is recognized by Chambers USA Directories of America's Leading Lawyers for Business in Corporate/Commercial: Tax for being "well respected for her work on trusts and federal tax." Chambers goes on to say she "provides expert tax advice to both private and nonprofit organizations pertaining to IRS audits and company liquidation, among other areas." Marjorie has also received recognition from Best Lawyers of America® for more than 10 years, and was selected as 2015 Employee Benefits (ERISA) Law "Lawyer of the Year" and selected in 2013 for Tax Law.  She is among those listed in Southwest Super Lawyers® and was honored as a Woman of Influence in 2011 by New Mexico Business Weekly.  Marjorie serves as Chair of the firm's Probate, Federal, State & Local Tax Practice Group and Co-Chair of the Nonprofit and Charitable Organizations Industry Service Group.

Before joining Modrall Sperling, Marjorie 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.

Education

  • Georgetown University, LLM in Taxation, 1980
  • Albany Law School, J.D., 1978
  • Carnegie-Mellon University, B.A. in Economics, 1975

Bar Admissions

  • New Mexico 1995
  • Michigan 1984
  • Washington, D.C. 1981
  • New York 1979
  • U.S. Tax Court 1985
  • U.S. District Court for the District of New Mexico 2003
  • U.S. District Court for the Eastern District of Michigan 1985
  • U.S. District Court for the District of Columbia 1981
  • U.S. District Court for the Northern District of New York 1979
  • Isleta Tribal Court 2012

Practice Areas

Recognition

Experience

Estate Planning and Trusts

  • Represented husband's estate in a three year litigation battle with the estranged wife of the decedent.  The judge awarded the estranged wife a fraction of the amount she sought.   

  • Represented clients in transferring closely held businesses to family members using tax efficient vehicles such as family limited liability companies and intentionally defective trusts.  

Federal Taxation

  • Advised clients with sizeable IRAs on conversion of traditional IRAs to Roth IRAs.  By converting traditional IRAs into Roth IRAs, the clients were able to reduce the size of their estates by using non-retirement assets to pay income taxes currently.  Additionally, should the clients continue to live long lives, they will no longer be required to take required minimum distributions. 

  • Assisted clients in investing retirement assets in non-publicly traded investments.   

  • Designed a reorganization plan and obtained a private letter ruling to confirm compliance with IRS regulations to assist the founding-family shareholders of corporation in reducing federal taxes.  The shareholders, after paying their share of taxes from the entities' income, receive increased after-tax distributions from the corporation. 

Tax-Exempt Organizations

  • Advised a number of public charities in updating their investment policies and endowment agreements to maximize the increased spending flexibility now allowed under the Uniform Prudent Management of Institutional Funds Act.   

  • Advised a number of public charities in the area of fiscal sponsorships.  A fiscal sponsorship is an arrangement between a public charity and a third person that is not a public charity but is engaged in a charitable activity that meets the public charity's tax-exempt mission.  The advantage to a donor is the charitable deduction for the contribution.  The advantage to the third person is being able to obtain funds to carry out the charitable project.  The advantage to the charity is the receipt of administrative revenue in the carrying out of its mission. 

  • Assisted public charities in utilizing the rebuttable presumption safe harbor allowed under Treasury Regulation Section 1.4958 concerning executive compensation for "disqualified persons" (i.e., executive directors, presidents, etc.).

Activities

Professional Activities

  • Fellow, American College of Trust and Estate Counsel
  • American Bar Association; Member, Tax Section; Member; Administration of Decedent's Estates Subsection of the ABA Probate Section, Vice Chair 1990-2005; Member, Real Property and Probate Sections
  • New Mexico State Bar Association, Member; Tax Section, Director 1998-2009, Chair 2004-2006; Member, Real Property and Probate Sections
  • New Mexico Estate Planning Council, Director 2001-2011, President 2006-2007
  • Member, Real Property and Probate Sections Probate Council State Bar of Michigan, Director 1992-1996
  • Northern Michigan Estate Planning Council, Director 1995-1996
  • New Mexico Women Lawyer's Association
  • New York Bar Association
  • District of Columbia Bar Association
  • Michigan Bar Association

Community Activities

  • WESST, Board of Directors 2000-present, Executive Committee 2005-2011, Past Chair, 2010
  • Senior Foundation (formerly known as Silver Horizons), 1996-2000

Discourse

Articles

News

Publications

  • "New Rules for IRA Distributions," Albuquerque Journal, 2001
  • "Distributions From Retirement Plans," Albuquerque Journal, February 2000
  • "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

Speeches and Presentations

Marjorie has given numerous presentations at professional meetings including the annual convention of the State Bar of New Mexico, the New Mexico 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). 

  • "Charitable Trust ," Trust Planning and Drafting Techniques, a continuing education seminar sponsored by Sterling Education, Albuquerque, New Mexico, August 28, 2013
  • "Unrelated Business Taxable Income (UBTI)," Tax Exempt Organizations from Start to Finish, National Business Institute seminar, May 2013
  • "Form 990: Key Compliance Points and Disclosure Considerations," Tax Exempt Organizations from Start to Finish, National Business Institute seminar, May 2013
  • "Unrelated Business Taxable Income (UBTI)," Tax Exempt Organizations from Start to Finish, National Business Institute seminar, May 2012
  • "Key Compliance Points and Disclosure Considerations," Tax Exempt Organizations from Start to Finish, National Business Institute seminar, May 2012
  • "Wills and Trusts," Estate Planning Basics, National Business Institute seminar, November 7, 2011
  • "Dealing with Unrelated Business Income," How To Keep Tax-Exempt Organizations in Compliance, National Business Institute seminar, May 11, 2011
  • "Intermediate Sanctions," How To Keep Tax-Exempt Organizations in Compliance, National Business Institute seminar, May 11, 2011
  • "Effect of Divorce on Probate (Or When Death Does Not Quite Do Us Part)," 2010 Probate Institute, Center for Legal Education, New Mexico State Bar Foundation, September 23, 2010

Honors

  • Chambers USA Directories of America's Leading Lawyers for Business in Corporate/Commercial: Tax, 2016
  • American College of Trusts and Estate Counsel, Fellow
  • Best Lawyers® 2015 Employee Benefits (ERISA) Law "Lawyer of the Year" in Albuquerque
  • Best Lawyers® 2013 Tax Law "Lawyer of the Year" in Albuquerque
  • Best Lawyers of America® in Closely Held Companies and Family Business Law, Employee Benefits (ERISA) Law, Non-Profit Charities Law, Tax Law, and Trusts and Estates, 2003-present
  • Martindale-Hubbell AV® Preeminent Peer Review Rated
  • Martindale-Hubbell® Bar Register of Preeminent Women Lawyers, 2014
  • New Mexico Business Weekly, Woman of Influence, 2011
  • Southwest Super Lawyers® (derived from a lawyer survey), 2013-present