AA Contact info

Bea Platt
Phone: 919.821.6641
Fax: 919.821.6800
bplatt@smithlaw.com

Practice Areas

Bar & Court Admissions

  • All North Carolina State Courts
  • All Virginia State Courts
  • All Georgia State Courts
  • U.S. District Court for the Eastern District of North Carolina
  • U.S. District Court for the Northern District of Georgia
  • U.S. District Court for the Western District of Virginia
  • U.S. Tax Court
  • U.S. Court of Federal Claims

Education

Stanford University, J.D., 1977

Duke University, B.A., summa cum laude, 1974

  • Phi Beta Kappa
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Photo of Walter R. Rogers, Jr.

Walter R. Rogers, Jr.

Partner
  • 150 Fayetteville Street, Suite 2300
    Raleigh, North Carolina 27601
  • Phone: 919.821.6676
  • Fax: 919.821.6800

Walter Rogers joined Smith Anderson after practicing corporate law with Kilpatrick & Cody in Atlanta, Georgia, and corporate, tax, and fiduciary law with McGuire, Woods & Battle in Charlottesville, Virginia. His principal practice areas are Taxation, Trusts and Estates, Mergers and Acquisitions, and Tax-Exempt Organizations.

Walter regularly represents a variety of clients in matters involving federal, state and local taxation and in business transactions with tax implications. He is regularly involved with tax planning for businesses, individuals, trusts and estates, as well as with resolving tax controversies and advising tax-exempt organizations in matters of formation and operation. His practice also includes assisting individuals with estate planning and advising executors, trustees and beneficiaries in matters of estate and trust administration. His work in business transactions involves not only acquisitions and dispositions of business enterprises, but also assisting corporations, partnerships and limited liability companies with matters of formation and operation. He has written and lectured on various tax subjects including partnership taxation, tax-free exchanges, mergers and acquisitions, tax-exempt organizations, and estate and trust planning and administration.

Professional & Community Affiliations

  • American Bar Association
  • North Carolina Bar Association
    • Business Law, Tax and Estate Planning and Fiduciary Law Sections
    • Chair, Tax Section (2000-2001)
  • Wake County Bar Association
  • Wake County Estate Planning Council
  • Director, A. J. Fletcher Foundation, Raleigh, North Carolina (1988-1996)
  • Director and Past Chairman, The Food Bank of Central and Eastern North Carolina, Inc.
  • Director, Holiday Trails, Inc., Charlottesville, Virginia (1981-1986)
  • Director, Piedmont Council of the Arts, Inc., Charlottesville, Virginia (1981-1983)
  • Director and President, Philharmonic Association, Inc., Raleigh, North Carolina (2002-2005)
  • Director, Raleigh Chamber Music Guild, Raleigh, North Carolina (2009-2012)
  • Director, Wake County Communities in Schools, Raleigh, North Carolina (1991-1999)
  • Director, WakeMed Foundation
  • Director, Holy Michael Foundation

Honors & Awards

  • Fellow, American College of Trust and Estate Counsel
  • "Lawyer of the Year," Tax Law, in Raleigh by The Best Lawyers in America© (2015)
  • The Best Lawyers in America©, Non-Profit/Charities Law, Tax Law, Trusts & Estates (2006-2017)
  • Business North Carolina Legal Elite, Tax/Estate Planning (2002, 2008-2011)
  • Martindale-Hubbell AV Preeminent Rated
  • North Carolina Super Lawyers (2006-2016)

Academic Appointments

  • Senior Lecturing Fellow, Duke University School of Law (2011-2013)

Experience

  • Advised purchasers and sellers on tax aspects of purchases and sales of businesses, including tax-free reorganizations and transactions involving asset-purchase elections under IRC § 338(h)(10)
  • Successfully defended taxpayers against proposed assessments by federal and state tax authorities involving issues including charitable contribution deductions, cost recovery deductions, and compensation deductions
  • Planned and implemented organization of LLC's for investment and operating businesses
  • Successfully defended tax-exempt organizations against IRS challenges to their exempt status
  • Advised individual and business clients on complex charitable planning techniques including conservation easements, private foundations, supporting organizations, and charitable trusts
  • Advised business owners on tax and business law aspects of succession planning
  • Planned and implemented tax-advantaged gifts of interests in closely-held corporations, partnerships and LLC's and real estate
  • Counseled fiduciaries on the administration of complex, taxable estates
  • Prepared wealth transfer documents (wills, trust instruments and related conveyance documents) for high-net worth individuals including business owners, private investors and executives of public companies

News

Publications

  • Valuation for Gift Tax Purposes: It Ain't Over Till It's Over - The Will and the Way (2010)

Webinars

Events

  • Speaker, Advising Clients on Charitable Planning Options, N.C. Bar Foundation's 2014 Advanced Estate Planning Survey Course, Cary, NC, May 9, 2014
  • Speaker, Buy-Sell Agreements: Variety, Utility and Taxation, N.C. Association of Certified Public Accountants, 73rd Annual Symposium, November 14, 2012