Wendi L. Kotzen

Real Estate, Real Estate Tax, REITs, Tax, Distressed Real Estate, Higher Education, Mergers and Acquisitions/Private Equity, Nonprofit Organizations, P3/Infrastructure, Real Estate Development

Wendi L. Kotzen is a partner in the Tax Group and Real Estate Department and partner-in-charge of the Real Estate Tax Group. 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. 

Ms. Kotzen has an extensive background in working with REITs and real estate partnerships and on like-kind exchanges (forward, reverse, and TIC exchanges). She 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 connection with labor and other litigation matters and withholding tax issues. Ms. Kotzen is a licensed (currently inactive) certified public accountant in Florida.

Professional Activities

Philadelphia Bar Association
Past Chair (2000-2001), Tax Section; Member, Tax Section Council (1996-2003, and 2007-present); Past Chair, Tax Section State and Local Tax Committee (2005-2006)

American College of Tax Counsel, elected member

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

Philadelphia Tax Supper Club, past President

Recognition & Accomplishments

The Best Lawyers in America, tax law, 2005-2010

Selected Publications

Co-author, "Disregarded Entities Are Now Responsible for Their Own Employment Taxes," Practical U.S./Domestic Tax Strategies, WorldTrade Executive, Inc., July 2009

Co-author, "The REIT Transaction: Strategies and Hints (An Update)," ALI-ABA, 2003

Co-author, "'Tax Shelter' Disclosure and List Maintenance Rules," The Practical Tax Lawyer, Vol. 19, No. 3, 2005

Selected Speaking Engagements

"Hot Issues – Philadelphia Business Taxes," Pennsylvania Bar Institute, August 2009

"Troubled Debt and Workouts," Ballard Breakfast Briefing, June 4, 2009

"Tax Aspects of Workouts," Pennsylvania Bar Institute, May 2009

"Advanced – Pennsylvania and Philadelphia Realty Transfer Tax Update," Pennsylvania Bar Institute, March 2009

"Tax Aspects of Workouts," NAREIT, March 2009

"Basic – Pennsylvania Realty Transfer Tax," Pennsylvania Bar Institute, January 2009

"Pennsylvania and Philadelphia Realty Transfer Tax Update," Pennsylvania Bar Institute, January and June 2009

"Protecting Your Client, Protecting Yourself – Operating a Tax Practice under Pennsylvania & Federal Rules," December 2008

"Update on State and Local Taxes Including Pennsylvania," Philadelphia Tax Conference, 2006-2008

"Modern Real Estate Transactions," Tax–ALI-ABA, 2004-2007 

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)

Florida 1982

New Jersey 1983

Pennsylvania 1981