Walter Rogers’s Article “Contribution of Appreciated Property to a Partnership: More Than Just a Nice Credit to the Capital Account” is published in The Practical Tax Lawyer
Raleigh, NC (February 7, 2011) - “Contribution of Appreciated Property to a Partnership: More Than Just a Nice Credit to the Capital Account” by Walter R. Rogers, Jr., a partner in Smith Anderson’s tax practice group, has been published by the The Practical Tax Lawyer , a national publication produced in cooperation with the Section of Taxation of the American Bar Association. The magazine, published four times a year, offers concise, practice-oriented articles to assist lawyers with all aspects of tax law.
Mr. Rogers’s article is written to inform clients about the tax implications when transferring appreciated property to partnerships or limited liability companies.
Mr. Rogers regularly represents a variety of clients in matters involving, federal, state and local taxation and in business transactions with tax implications. He is involved with tax planning for businesses, individuals, trusts and estates, as well as 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.