Katie works with the Tax and Employee Benefits Practice Teams, focusing on business tax, international tax, executive compensation, qualified plans, and international tariff and sanctions issues. She has experience working with businesses of all sizes from startups to mature, large companies, including partnerships, limited liability companies, private and publicly-held corporations, and individual taxpayers. She advises these businesses across a variety of areas including tax, business and employee benefits law.
Katie's recent experience includes working with clients to analyze the benefits of investing capital gains in Qualified Opportunity Zone Funds, including assisting with the formation of a Qualified Opportunity Fund and the underlying partnership investment vehicle in order to take advantage of the tax benefit.
Katie writes and speaks often about her respective practice areas, including international tax matters and employee benefits. While at Northwestern University School of Law, she also worked with one of her former tax law professors to compose a scholarly legal article for the Florida Tax Review on corporate reorganizations.
For more information, please contact Katie Roskam at 616/336-6494 or email@example.com
Structured a Qualified Opportunity Zone (QOZ) Fund for the expansion of a nonprofit senior center in cooperation with a private developer. Work included development of fund formation documents, educational materials and partnership agreements.
Represented Granger Energy Services division's sale of 16 landfill gas-to-energy sites across six states to an Australian company. Negotiated sale agreement, coordinated antitrust filings, and advised on tax, employee benefits and energy regulatory matters.
Represented a leading carbon steel service center in its sale to a private equity fund. Negotiated the purchase agreement and provided counsel regarding the transaction structure, employee benefits, tax matters and antitrust filings under the Hart-Scott-Rodino Antitrust Improvements Act.
Represented individuals and families on business and tax planning matters associated with closely-held operating companies, IC-DISC entities and the formation/operation of family offices.
Lead tax analyst for holding company restructuring to achieve business and estate planning objectives, including the sale of a business.
Submitted applications for relief through various IRS offshore disclosure programs, including the Streamlined Compliance Program.
Assisted companies in developing compensation arrangements for senior executives, including the provision of certain death, disability, severance and change in control benefits.
Advised large to midsize companies regarding supplemental executive retirement plan benefits, stock option plans, 409A compliant bonus deferral plans, restricted equity awards and phantom equity plans, and qualified plans on wide-ranging issues dealing with plan design, administration and corrections.
Assisted companies on ESOP plan design, administration and termination.
Advised multiple companies on navigating complex OFAC economic sanctions, including the provision of advice on day-to-day compliance issues involving Cuba, Iran and Russian/Ukraine sanctions.
Counseled companies with respect to U.S. Customs and Border Protection requirements and provided assistance in connection with audits and reviews, country of origin labeling, import tariffs and other import-related issues.
Represents multiple companies in submitting required reports to Bureau of Economic Analysis in connection with foreign direct investment in the U.S.
Honors & Recognitions
Grand Rapids Magazine's Top Lawyers: Employee Benefits Law; Tax Law; 2019
Loyola University Chicago School of Law, Computer Assisted Legal Instruction (CALI) awards: contracts; advocacy; business organizations; corporate and partnership tax; sales; land use; advanced partnership tax; tax audits, procedure and ethics; and estate planning.
Association for Corporate Growth (ACG), Young Professionals Committee
ESOP Association, Michigan Chapter, Board
Grand Rapids Bar Association
Michigan Women’s Tax Association
State Bar of Michigan: Council member; Young Tax Lawyers Committee, chair
Women Lawyers Association of Michigan
Gerald R. Ford Job Corps Center
Grand Rapids Art Museum, Visionnaire Executive Committee
Habitat for Humanity, Young Professionals Committee
Muskegon Innovation Hub, Advisory Committee
News & Publications
- Bloomberg Tax, April 17, 2020
- January 15, 2020
- January 6, 2020
- December 2, 2019
- January 16, 2017
- May 3, 2016
- November 11, 2015
- October 12, 2015
- June 4, 2013
- Business Law Advisory, May 11, 2020
- Qualified Opportunity Zone Advisory, April 20, 2020
- Employee Benefits Advisory, March 30, 2020
- Qualified Opportunity Zone Advisory, February 24, 2020
- Qualified Opportunity Zone Advisory, January 28, 2020
- Business Law Advisory, January 17, 2020
- Qualified Opportunity Zone Advisory, December 30, 2019
- Law360: Expert Analysis, November 21, 2019
- Business Law Advisory, November 12, 2019
- Business Law Advisory, June 25, 2019
- Business Law Advisory, May 23, 2019
- Qualified Opportunity Zones Advisory, April 25, 2019
- Qualified Opportunity Zones Advisory, January 23, 2019
- Tax Advisory, December 5, 2018
- Business Law Blog Post, August 6, 2018
- Qualified Opportunity Zones Insights, July 9, 2018
- Trump Announces Withdrawal from Iran Nuclear Deal – What it May Mean for Iranian Business OperationsBusiness Law Blog Post, May 8, 2018
- Employee Benefits Advisory, October 23, 2017
- Employee Benefits Advisory, October 27, 2016
- Employee Benefits Advisory, August 23, 2016
- Startup Blog Post, August 4, 2016
- Michigan Tax Lawyer: Attorney-Client Privilege: Consulting with Accountants and Other Experts; and the Use of Kovel LettersTax Article, April 5, 2016
- Employee Benefits Advisory, October 21, 2015
- Startup Blog Post, October 20, 2015
- Certain Michigan Taxpayers May Appeal Prior Assessments (Even for Repealed Taxes such as the SBT and the MBT)Tax Advisory, October 13, 2015
- Refunds for Improperly Collected Taxes Due to “Computer Glitch” Will Take Weeks: Michigan Dept. of TreasuryTax Advisory, October 9, 2015
- Startup Blog Post, April 10, 2015
- American Indian Law Advisory, March 16, 2015
- Tax Advisory, January 30, 2015
- 17 Florida Tax Review 47 (2015)
- Employee Benefits Advisory, October 23, 2014
- Tax Advisory, June 20, 2014
- Employee Benefits Blog Post, March 27, 2014
- Cottage Law Blog Post, March 26, 2014
- Employee Benefits Advisory, October 31, 2013
- Cottage Law Blog Post, July 25, 2013
- The Informed Consumer is a Healthy Consumer? – The American Obesity Epidemic and the Federal Menu Labeling Law23 Loy. Consumer L. Rev. 505 (2011)
- Muskegon County Prosecutor's Office, intern
- United States District Court for the Northern District of Illinois, judicial extern (Hon. Ronald A. Guzman)
Northwestern University School of Law
L.L.M. in taxation, 2013
Loyola University Chicago School of Law
J.D., magna cum laude, tax certificate, 2012
B.A., magna cum laude, 2009
- All Michigan state courts
- United States Tax Court