Marjorie A. Rogers

Marjorie A. Rogers


Modrall Sperling

Recognized since 2003

Albuquerque, New Mexico

Practice Areas

Business Organizations (including LLCs and Partnerships)

Closely Held Companies and Family Businesses Law

Employee Benefits (ERISA) Law

Litigation and Controversy - Tax

Nonprofit / Charities Law

Tax Law

Trusts and Estates

Lawyer of the Year Badge - 2021 - Litigation and Controversy - Tax Lawyer of the Year Badge - 2019 - Employee Benefits (ERISA) Law Lawyer of the Year Badge - 2015 - Employee Benefits (ERISA) Law Lawyer of the Year Badge - 2013 - Tax Law
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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.

In addition to her practice, Marjorie is active in community and professional non-profit organizations. For more than fifteen years she has been involved with and is a Past Chair of the Board of Directors of WESST, a statewide small business incubator that helps low-income women and minorities achieve financial self-sufficiency through sustained self-employment.

Marjorie is a Fellow in the American College of Trust and Estate Counsel (ACTEC) and is a member of that organization’s Charitable Organizations and Employee Benefits Committees as well as the State Chair for New Mexico. Recognized by Chambers USA as being “well respected for her work on trusts and federal tax,” Marjorie provides expert advice to both private and nonprofit organizations pertaining to IRS audits and company liquidation, among other areas. Her expertise also includes trusts and succession planning. She has also achieved the AV® rating from Martindale-Hubbell, the highest rating possible. She has received recognition from Best Lawyers in America® for more than 10 years, and was selected as Employee Benefits (ERISA) Law “Lawyer of the Year” in 2015 and 2019, and selected in 2013 as Tax Law “Lawyer of the Year” in Albuquerque. She is among those listed in Southwest Super Lawyers® and was honored as a Woman of Influence in 2011 by New Mexico Business Weekly. Marjorie serves as Chair of the firm’s Tax, Probate and Business practice and Chair of the Nonprofit/Tax-Exempt Organizations industry group.

Before joining Modrall Sperling, Marjorie worked with the Chief Counsel’s Office of the Internal Revenue Service in Washington, D.C. and on the Tax Counsel Staff of General Motors Corporation in Detroit, Michigan.

Contact & Links

Location

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

Education

  • Georgetown University, LL.M, graduated 1980
  • Albany Law School of Union University , J.D., graduated 1978

Bar Admissions

  • New Mexico, State Bar of New Mexico
  • New York, New York State Bar Association
  • Michigan, State Bar of Michigan
  • District of Columbia, District of Columbia Bar
  • New Mexico, U.S. Tax Court

Affiliations

  • American Bar Association - Member, Tax Section; Member; Administration of Decedent's Estates Subsection of the ABA Probate Section, former Vice Chair; Member, Real Property and Probate Sections
  • American College of Trust and Estate Counsel - Fellow
  • New Mexico Estate Planning Council - Director, 2001-2011, Past President
  • State Bar of New Mexico - Member; Tax Section, Director 1998-2009, Past Chair; Member, Real Property and Probate Sections
  • WESST - Board of Directors, Executive Committee, Past Chair,

Modrall Sperling
Headquarters: Albuquerque, New Mexico

32 The Best Lawyers in America® awards

2 Best Lawyers: Ones to Watch in America awards

Best Law Firms Badge
Full Firm Profile

Lawyer of the Year Badge - 2021 - Litigation and Controversy - Tax Lawyer of the Year Badge - 2019 - Employee Benefits (ERISA) Law Lawyer of the Year Badge - 2015 - Employee Benefits (ERISA) Law Lawyer of the Year Badge - 2013 - Tax Law

Named "Lawyer of the Year" by Best Lawyers® for:

  • Litigation and Controversy - Tax, Albuquerque (2021)
  • Employee Benefits (ERISA) Law, Albuquerque (2019)
  • Employee Benefits (ERISA) Law, Albuquerque (2015)
  • Tax Law, Albuquerque (2013)

Recognized in The Best Lawyers in America® 2022 for work in:

  • Employee Benefits (ERISA) Law
  • Business Organizations (including LLCs and Partnerships)
  • Closely Held Companies and Family Businesses Law
  • Nonprofit / Charities Law
  • Litigation and Controversy - Tax
  • Tax Law
  • Trusts and Estates

Awards:

  • American College of Trusts and Estate Counsel, Fellow
  • Martindale-Hubbell AV® Preeminent Peer Review Rated
  • New Mexico Business Weekly, Woman of Influence, 2011
  • Southwest Super Lawyers® (derived from a lawyer survey), 2013-present
  • Chambers USA America’s Leading Lawyers for Business in Corporate/Commercial: Tax, 2016-present
  • Martindale-Hubbell Bar Register of Preeminent Women Lawyers, 2014

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"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"

"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 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), Albuquerque, NM

"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 (Alvarado Realty Company), Albuquerque, NM

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

- Catherine Tardy (Tardy & Co. PC), Albuquerque, NM

"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 (WESST Corp), Albuquerque, NM

"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), Albuquerque, NM

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