Wendi Kotzen

Practice Areas

Wendi L. Kotzen is a member of the Real Estate Department and the Practice Leader of Ballard Spahr’s Tax Group. Her practice focuses on tax law, including federal, state and local taxation of individuals, corporations, and partnerships. Ms. Kotzen advises clients on the taxation of all types of real estate transactions, has an extensive background in Pennsylvania and Philadelphia realty transfer tax planning, and advises clients in connection with mergers and acquisitions. She provides tax advice in connection with labor and other litigation matters, and she represents clients before federal, state, and local agencies contesting proposed tax adjustments. Also, Ms. Kotzen has an extensive background in working with REITs, real estate partnerships (both for developers and investors), leasing transactions, sale-leasebacks, Pennsylvania state tax incentives, structuring like-kind exchanges (forward, reverse, and TIC exchanges), structuring qualified opportunity zone deals, and workouts.

Wendi represents clients before federal, state, and local tax agencies contesting proposed adjustments and in connection with obtaining rulings on tax issues. She provides tax advice in labor and other litigation matters and withholding tax issues. She also regularly advises on Pennsylvania state and local tax planning and opportunities. Wendi has focused on the new Qualified Opportunity Zone tax incentive to assist clients to form and structure qualified opportunity funds. She leads the firm's Qualified Opportunity Zones Team and co-leads the firm's Exempt Organizations Team.

Career

Admissions: Florida, New Jersey, Pennsylvania

Professional Memberships

Philadelphia Bar Association, past Chair (2000-2001), Tax Section; past Chair, Tax Section State and Local Tax Committee (2005-2006)

American College of Tax Counsel, elected member

CRE® (Counselors of Real Estate), member

Mayor's Task Force on Tax Policy & Economic Competitiveness, appointee of Philadelphia Mayor Michael Nutter, 2009

Philadelphia Tax Supper Club, past President

Personal

George Washington University Law School (J.D. 1981, with honors)

New York University School of Law (LL.M., taxation, 1982)

University of Pennsylvania (B.A. 1978, magna cum laude)