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.
Services
Professional Highlights
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
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
Recognition & Accomplishments
Chambers USA, tax law, (Pennsylvania), 2016-2023
The Legal 500, Real Estate - Real Estate Investment Trusts (REITs), 2021
The Best Lawyers in America, tax law, 2005-2022; "Lawyer of the Year," Tax Law (Philadelphia), 2020
Speaking Engagements
Panelist, "Qualified Opportunity Zones," Ballard Spahr webinar, Philadelphia, May 22, 2019
Panelist, "Deconstructing the Opportunity Zones incentive (OZ) – an A to Z guide," iGlobal Forum's Opportunity Zones Investments Dealmakers Meeting, February 21, 2019
Panelist, "Structuring Investment Funds for Qualified Opportunity Zones: Maximizing Tax Benefits and Preserving Flexibility," Strafford webinar, December 19, 2018
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
Credentials
Education
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., magna cum laude, 1978)
Admissions
Pennsylvania
New Jersey
Florida