Roger Upton
Senior Counsel & Director of Technical Tax Issues

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 20,000 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.

In his role as Director of Technical Tax Issues, Roger has published articles and has received honorariums for lecturing on Federal tax issues and solutions at various Federal, State and Regional Tax Conferences. He has written commentary and has regular conversations with the IRS's Chief Counsel regarding various Real Estate income tax issues, including the Tangible Property Regulations, Sec. 199A, Sec. 163(j) and the changes with Qualified Improvement Property. His involvement with the Tangible Property rules led Roger to author the book, "Tangible Property Regulations Survival Kit - A How-to Manual".

Roger's involvement in real estate and tax issues includes being the former Chair of NAIOP’s Tax and Finance Committee, a columnist for CCH's "Taxes, the Tax Magazine" on real estate issues, Campaign Treasurer for several United States Congressmen, 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.

Roger Upton, Director of Technical Tax Issues.