Roger Wise

Roger Wise is a partner in the Tax Department. Roger counsels clients on tax issues affecting the investment management and financial services industries. His experience includes structuring open-end and closed-end mutual funds, hedge funds, real estate funds (including REITs) and private equity funds, insurance products, and financial transactions. Roger advises clients on qualification issues for registered investment companies (RICs) and on the tax consequences of swaps and other derivative instruments, information reporting requirements and penalties, and in-kind redemptions by ETFs.

Roger has structured, negotiated and drafted partnership and LLC agreements for domestic and offshore hedge funds, private equity funds and management entities. He also represents clients in Foreign Account Tax Compliance Act (FATCA) matters, advising on FATCA compliance requirements for non-U.S. entities and U.S. withholding agents.

In addition, Roger counsels clients on the federal income tax aspects of business transactions, including inbound and outbound investments, joint ventures, corporate restructurings, and complex partnership transactions. He regularly handles private letter ruling requests with the IRS, works on contested matters at the IRS Audit and Appeals level, and counsels clients on the tax consequences of settlements with private litigants and governmental entities.

Roger has authored numerous articles, is a frequent speaker at industry and in-house conferences on tax and investment management topics, and has served as an adjunct professor at the Georgetown University School of Law LL.M. tax program. The Legal 500 U.S. recommends Roger for Mutual/Registered Funds. He is also recognized by Best Lawyers in America for Mutual Funds Law.