Raleigh, NC (January 31, 2011) - Walter R. Rogers, Jr., partner in Smith Anderson’s tax practice group, recently taught a course at Duke Law School as a part of the Law School’s new clinical education program. In the course, “Creating an Entity,” students learned to prepare organizational documents for business corporations and limited liability companies. The course also provided an introduction to the variety of legal entities available for business and philanthropic purposes, the several legal disciplines (e.g., corporation law, tax law, securities law, and commercial law) involved in the formation of an entity, and related choice of entity considerations. Students prepared articles, bylaws and related minutes for the organization of a business corporation and reviewed, in detail, the organizational documents of a limited liability company.
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.