Roger Lorence specializes in the taxation of financial services companies and financial products, and international taxation of financial services companies and a diverse range of business entities. He provides specialized advice relating to taxation and related areas of law to law firms, accounting firms, and their clients, including representation in tax controversies. Tax controversies services includes representation at the federal, state and local tax examination level, Appeals and the United States Tax Court. Mr. Lorence previously served as Director of International Tax Services for a large international accounting, tax and consulting practice, and gained in-depth practical experience working with tax practitioners in many jurisdictions.
Mr. Lorence has published more than fifty articles in the Journal of Investment Compliance, Journal of International Taxation, Derivatives Financial Products Report, Journal of S Corporation Taxation, and other professional periodicals. Mr. Lorence has published several articles on the taxation of life insurance products (private placement variable life insurance and life settlements) and other complex financial contracts. He has lectured widely on the taxation of hedge funds, commodities, derivative financial products, life insurance products, and international taxation, as well as many other subjects. Mr. Lorence is the Co-Chair of the annual Hedge Fund Forum presented by CPE, Inc. in New York City.
Education: Wesleyan University (BA, 1970); Columbia University (MA, 1972); New York University School of Law (JD, 1976; LLM (Taxation), 1984).
Juris Doctor Honors: Associate Editor, New York University Law Review; Pomeroy Prize; Order of the Coif.
Admissions: New York; United States District Courts for the Eastern and Southern Districts of New York; United States Tax Court; United States Claims Court; Internal Revenue Service.