Ms. Kotzen is a Practice Leader of Ballard Spahr’s Tax Group in their Philadelphia office. She advises clients on the taxation of all types of real estate transactions, has an extensive background in Pennsylvania and Philadelphia realty transfer tax planning, and advises clients on mergers and acquisitions. Ms. Kotzen is also experienced working with REITs; real estate partnerships (both for developers and investors); leasing transactions, including sale-leasebacks; Pennsylvania state tax incentives; and structuring like-kind exchanges (forward, reverse, and TIC exchanges). Ms. Kotzen represents clients before federal, state, and local tax agencies contesting proposed adjustments and in connection with obtaining rulings on tax issues. She provides tax advice in labor and other litigation matters and withholding tax issues. She also regularly advises on Pennsylvania state and local tax planning and opportunities. Through 2018, Ms. Kotzen has focused on the new Qualified Opportunity Zone tax incentive to assist clients to form and structure qualified opportunity funds.

Ms. McCormick is a partner in the Real Estate practice group of the Philadelphia office of Ballard Spahr LLP. Her practice focuses on all aspects of transactional commercial real estate, including all phases of leasing, acquisitions, dispositions, development transactions, and joint venture and fund work. Ms. McCormick is a member of bars of Pennsylvania and Texas. Ms. McCormick received her undergraduate degree from The Pennsylvania State University (2002), her law degree from The Dickinson School of Law of The Pennsylvania State University (2005), and her LLM (in taxation) from New York University (2006).

Ms. Bak retired from the City of Philadelphia’s Law Department in 2023. She is now a consultant to the Tax Unit. Her consulting practice focuses on the City’s real estate transfer taxes. Over her nearly 40 years with the city, she managed the Business Tax and Real Estate Tax Division. She advised numerous City departments including Revenue, Records, and Commerce. She was a frequent speaker at seminars for the Pennsylvania Bar Institute and with the ABA/IPT on transfer tax. Ms. Bak received a B.A. from Pennsylvania State University, a J.D. and an L.L.M. in taxation from Temple Law School.

Mr. Jones is the co-leader of the Tax Group and advises clients on a wide range of federal, state, and local tax matters. His practice at Ballard Spahr LLP, in Philadelphia, includes advising clients regarding the tax consequences of complex transactions and associated planning opportunities. Additionally, Mr. Jones assists clients in federal, state, and local tax audits and controversies and has represented clients in administrative appeals and in court. He provides clients tax advice in labor and other litigation matters including withholding tax and information reporting issues. Mr. Jones also regularly counsels nonprofit organizations on a wide range of issues, including formation, federal and state compliance, unrelated business taxable income, and joint ventures. He has represented nonprofit organizations in IRS exempt status, employment, and information reporting audits.