Roger Upton

Roger has been a partner with MS Consultants LLC since its beginning and is a key contributor to helping them become one of the largest providers of cost segregation studies in the country. MS Consultants has performed more than 17,500 studies since 1996 and clients include publicly traded companies, members of the Forbes Top 400 Richest Americans, Top 100 Accounting Firms, thousands of individual and small business real estate owners, and even royal families. Studies for almost every type of structure imaginable, from a castle to a cave to a baseball stadium, have generated tremendous savings for our tax paying clients. Because of the quality of our work and reputation over 80 percent of our revenue is generated from referrals.

Roger is an industry leader on to the Tangible Property Rules. When the IRS requested commentary on the subject starting in 2004, he gladly obliged and has continued to write commentary for the Service numerous times since then and is on a first-name basis with several of the Regulation's authors. Roger is also quoted in Regulations, assisted in drafting the IRS Chief Counsel office's 2015 Q&A published Memo, and has served as a Federal Court Expert Witness on building repairs. In response to the many questions that Roger received from both taxpayers and accounting firms, he decided to put his knowledge down on paper and authored the book, "Tangible Property Regulations Survival Kit: A How-To Manual."

Roger's involvement in real estate and tax issues include 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, 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 from St. Bonaventure University and is a member of both the AICPA and the New York State Society of CPAs.