Roger D. Upton


Roger has been with MS Consultants since the beginning. Roger has helped MS Consultants grow to become one of the largest providers of Cost Segregation Studies in the country, having performed over 12,000 studies since 1996. Roger’s client list includes publicly traded companies, members of Retail Traffic’s Top 100 Owners, members of Forbes Top 400 Richest Americans, and even royal families—along with thousands of individual and small business real estate owners.

Roger has published articles and has received honorariums for lecturing on Federal tax issues and solutions at various state CPA and regional tax conferences. Also, in his role as Chairman of the Tax and Finance Committee of the National Association of Industrial and Office Properties (NAIOP), Roger has submitted Formal Comments to the Treasury Department and the Internal Revenue Service regarding Proposed Regulations on several issues pertaining to the real estate industry.

Roger's involvement in real estate and tax issues includes being the Chair of NAIOP’s Tax and Finance Committee, a columnist for CCH's "Taxes, the Tax Magazine" on real estate issues, Campaign Treasurer for a United States Congressman, a member of the National Real Estate Roundtable, expert witness in federal court, and a member of the AICPA Key Person Program for Congressional and Political Affairs. Roger received his B.B.A. degree, Cum Laude, in Accounting from St. Bonaventure University, and is a member of both the AICPA and the New York State Society of CPAs.