Wendi Kotzen
Wendi Kotzen

Wendi L. Kotzen

Partner

kotzenw@ballardspahr.com
Tel 215.864.8305
Fax 215.864.9804
Philadelphia

Wendi L. Kotzen is Team Leader of Ballard Spahr's Real Estate Tax Team. She 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 on mergers and acquisitions. Ms. Kotzen is also experienced working with REITs; real estate partnerships (both for developers and investors); leasing transactions, including sale-leasebacks; Pennsylvania state tax incentives; and structuring like-kind exchanges (forward, reverse, and TIC exchanges).

Ms. Kotzen 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.

Professional Activities

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

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

Philadelphia Tax Supper Club, past President

Recognition & Accomplishments

The Best Lawyers in America, tax law, 2005-2015

The Legal 500 US, real estate and construction – real estate, 2012

Selected Publications

"Choice of Entity in Pennsylvania," Ballard Spahr online article, August 2012

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

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

Selected Speaking Engagements

"Independent Contractor v. Employee; Repercussions of Misclassification," Pennsylvania Bar Institute, February 2011

"Dancing with the Distressed Debt Tax Devil – The (Too) Slow Waltz and the (Taxing) Tango: Legal and Practical Implications To Consider when Addressing Debt," ICSC, November 2010

"State and Local Tax Update," Philadelphia Tax Conference, November 2010

"Reporting Uncertain Tax Positions," Pennsylvania Bar Institute, August 2010

"Distressed Commercial Mortgage Loan Workouts," Pennsylvania Bar Institute, June 2010

"Pennsylvania and Philadelphia Tax Amnesty," Pennsylvania Bar Institute, March 2010

"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, November 2010

"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

New Jersey

Pennsylvania