W. Ralph Rodgers Jr.

W. Ralph Rodgers Jr.

Partner
Location:
Albany, Georgia
Phone:
229-888-3338
Fax:
229-888-1191
229-888-2199 (Real Estate Fax)
Email:
Mr. Rodgers is a founding partner of the firm and the group leader for the firm’s Wealth and Business Planning Group. For almost thirty years, Mr. Rodgers has advised clients exclusively in the areas of taxation, trusts and estate planning, corporate law, partnership law, probate and the administration of estates and trusts. Mr. Rodgers has extensive experience in all aspects of trusts and estate planning, including the preparation of wills, the creation, modification and termination of trusts and the filing of federal estate and gift tax returns. Mr. Rodgers has regularly assisted clients in creating various types of trusts, such as Irrevocable Life Insurance Trusts (ILITs), Grantor Retained Annuity Trust (GRATs), Dynasty Trusts and Spousal Lifetime Access Trusts (SLATs).  Mr. Rodgers also works regularly to assist business owners in their planning. He frequently advises business owners on issues such as the formation, organization and dissolution of entities, business succession planning and strategies, and mergers and acquisitions. Mr. Rodgers’s expertise also includes: (i) income, estate and generation skipping transfer taxation, (ii) estate planning, (iii) corporate restructures and (iv) buy-sell agreements. He is also a Certified Public Accountant.

Areas of Practice

  • Taxation
  • Trusts & Estate Planning
  • Corporate Law
  • Partnership Law
  • Business Law
  • Probate & Estate Administration
  • Executive Compensation Planning
  • Tax Compliance
  • Tax Exempt Organizations

Education

  • University of Georgia School of Law, Athens, Georgia
    • J.D. magna cum laude - 1985
  • University of Florida College of Law, Gainesville, Florida
    • LL.M. - 1987
  • University of Georgia
    • B.B.A. cum laude - 1977
  • University of Georgia
    • M.A. - 1978

Bar Admissions

  • Georgia, 1985
  • Georgia Court of Appeals, 1985
  • Supreme Court of Georgia, 1985
  • U.S. Tax Court, 1985

Honors and Awards

  • Georgia Legal Elite in the area of Taxes/Estates/Trusts by Georgia Trend Magazine, 2013
  • AV® rating of 5.0, the Martindale-Hubbell Peer Review Rating
  • Order of the Coif.

Professional Associations and Memberships

  • State Bar of Georgia, (Member, Taxation Section, Fiduciary Law Section and Elder Law Section)
  • American Bar Association, (Member, Taxation Section, Real Property, Trust & Estates Section)
  • Dougherty Circuit Bar Association
  • Georgia Society of Certified Public Accountants
  • American Institute of Certified Public Accountants
  • Albany Estate Planning Counsel
  • Alabama Captive Insurance Association

Presentations and Publications

  • Small Business Seminar, Albany, Georgia, Topic: The Affordable Care Act
  • "Material Participation Under the Passive Activity Loss Provisions," University of Florida Law Review, 1987

Other Professional and Community Activities

  • Past Member, Board of Trustees of the Community Foundation of South Georgia, Inc. (also served as Treasurer)
  • Member, Board of Trustees of Deerfield Windsor School (also serves as Secretary of the Executive Committee)
  • Honorary Member, Dougherty County Rotary Club (Paul Harris Fellow)
  • Member, Saint Patrick’s Episcopal Church (also served as Senior Warden and as a member of the Planned Giving Committee of other Episcopal churches)

Representative Cases

  • I.R.S. Priv. Ltr. Rul. 2015-09-026 (Oct. 27, 2014).