Wesleyan University (B.A., 1970)
Columbia University (M.A., 1972)
New York University School of Law (J.D., 1976; LL.M (Taxation), 1984)
Internal Revenue Service
United States Tax Court
United States Claims Court
United States District Courts for the Eastern and Southern Districts of New York
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.
Lorence & Zhang, Private Placement Variable Life Insurance and Annuities Invested in Hedge Funds: Due Diligence Issues for All Parties to the Transaction, Journal of Investment Compliance, Volume 12 Number 3 (2011) pages 4-13.
Shapiro & Lorence, PFICs Pose Significant Hazards for U.S. Investment Companies, 2 J. INT’L TAX’N. 185 (1991)
Mr. Lorence is a columnist on tax matters for the Journal of Investment Compliance
Mr. Lorence is a columnist on financial products for the Journal of International Taxation and Derivatives Financial Products Report
Previously, Mr. Lorence was a columnist on international operations of S Corporations for the Journal of S Corporation Taxation
How To Deduct Borrowing Fees When Selling Stocks Short, Forbes, September 21, 2016
Hedge Fund Leaders Debate New York Tax Proposal, The Wall Street Journal, July 2, 2010
Offshore Tax Breaks Lure Money Managers, The New York Times, July 1, 2007