Marjorie A. Rogers - Modrall Sperling

Marjorie A. Rogers

Listed in Best Lawyers since 2003

Marjorie Rogers represents businesses, tax-exempt organizations and individuals in the areas of federal taxation, estate planning and administration, including probate litigation, employee benefits and ERISA.  She has more than thirty years' experience advising clients on their complex tax issues, wills, trusts, family succession plans, retirement plans, and business entity planning.   

Marjorie listens to her clients to determine their individual goals and helps clients achieve them with a plan that they understand and with which they are comfortable.  While she has experience in drafting complex estate planning documents such as intentionally defective trusts, charitable remainder trusts, charitable lead trusts, qualified domestic trusts, insurance trusts and family limited liability companies, she does not believe each situation necessarily warrants these types of trusts.  Marjorie works with each client to develop an individual plan to meet the client's needs.  Most of her clients have been with her for many years and refer family and friends.   

Carnegie-Mellon UniversityBA 1975Albany Law School of Union UniversityJ.D. 1978Georgetown UniversityLL.M 1980
American College of Trust and Estate CounselAmerican Bar AssociationState Bar of New MexicoNew Mexico Estate Planning CouncilWESST

Case History

Estate Planning and Trusts
  • Represented clients in transferring closely held businesses to family members using tax efficient vehicles such as family limited liability companies and intentionally defective trusts.  
Federal Taxation
  • Designed a reorganization plan and obtained a private letter ruling to confirm compliance with IRS regulations to assist the founding-family shareholders of corporation in reducing federal taxes.  The shareholders, after paying their share of taxes from the entities' income, receive increased after-tax distributions from the corporation. 
Tax Exempt Organizations
  • Advised a number of public charities in updating their investment policies and endowment agreements to maximize the increased spending flexibility now allowed under the Uniform Prudent Management of Institutional Funds Act.   

Client Comments

"Marjorie Rogers is perceptive and direct in her communication. Her understanding of the law is clear and her work focused."

"Marjorie is a pleasure with which to work. She is the ultimate professional in every way. She is a creative thinker, always looking for ways to solve complex problems in the most ethical and legal way. I would highly recommend Marjorie to my business partners, colleagues, and friends for any of their ERISA or Tax Law needs. "

-Sheri Wible
Wibcro LLC

"Marjorie Rogers is one of the most intelligent attorneys with whom I have worked. She stays on top of important elements in areas of ERISA law and complex estate planning matters. She is top notch with a whole lot of energy!"

"Marjorie Rogers is an outstanding professional with quick grasp and retention of facts. She is a superb researcher of legal and tax matters, and she has strong writing skills"

"Ms. Marjorie Rogers is one of the most experienced and dedicated attorneys I know. Her unassuming manner, coupled with her expertise is a great combination for New Mexico!"

-Agnes Noonan

"In complex matters of Estate Law, Ms. Marjorie Rogers demonstrates clear mastery of current legal knowledge in drafting appropriate estate instruments. She understands the client's question with flexibility and layered understanding. She shows consummate professionalism and can comment competently on other areas of the law that come to bear on her area of expertise."

-Hala A. Toubbeh
Southwest Gastroenterology

"Majorie A. Rogers is an expert in tax, pensions, and Corporate Law. I would recommend her highly. She takes the time to put in the work to obtain the best possible alternatives and responses to complex questions. This is much needed and a requirement for achieving the best answers for clients."

-John Chavez
Vice President
Alvarado Realty Company

"Marjorie always responds promptly to a request. She has excellent communication skills and an easy way with clients."

-Catherine Tardy
Tardy & Co. PC

Office Location

500 Fourth Street, NW, Suite 1000
P.O. Box 2168
Albuquerque, NM 87103
United States

Lawyer of the Year Awards

2015 Lawyer of the Year in Employee Benefits (ERISA) Law of the Albuquerque Metro Area2013 Lawyer of the Year in Tax Law of the Albuquerque Metro Area
Marjorie A. Rogers has earned a Lawyer of the Year award for 2015!Marjorie A. Rogers has earned a Lawyer of the Year award for 2013!

Practice Areas

Closely Held Companies and Family Businesses Law
Employee Benefits (ERISA) Law
Non-Profit / Charities Law
Tax Law
Trusts and Estates