|   | | Law Firm in Charlotte Amalie, St. Thomas, U.S. Virgin Islands | |
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| | Address | | One Hibiscus Alley, 36A2-37A Dronningens Gade | | Charlotte Amalie, St. Thomas 00802, U.S. Virgin Islands | | Mailing Address: P.O. Box 6347, Charlotte Amalie, St. Thomas, VI, 00804 | | | |
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(Main Office)
| Marjorie Rawls Roberts, P.C. practices in the following areas of law:
Taxation, International, United States, Central American, and Virgin Islands Tax Law, Business Law, Investment Law, Securities/Investment Advisor Act, Offshore Funds, Financial Services (Foreign Sales Corporations, Exempt Companies, Captive Insurers), Estate Planning, Asset Protection. | | Firm Size: 4 | | Marjorie Rawls Roberts (Member) born Durham, North Carolina, June 4, 1955; admitted to bar, 1980, California; 1983, District of Columbia; 1989, Virgin Islands; 1990, U.S. Court of Appeals, Third Circuit. Education: Université de Geneve, Switzerland (1975-1976); Smith College (B.A., magna cum laude, 1977); Harvard University (J.D., 1980); Cambridge University, England (LL.B., 1981). Phi Beta Kappa. Recipient, Frank Knox Memorial Scholarship from Harvard University for Study at a Commonwealth University. Developments Editor, Harvard Journal of International Law, 1979-1980. Editor-in-Chief, Harvard Law Record, 1979. Virgin Islands Correspondent, Tax Notes International. Editorial Board, Trusts and Trustees. Attorney Advisor, Office of Tax Policy, U.S. Treasury Department, Washington, D.C., 1985-1988. Chief Counsel and Technical Advisor, Virgin Islands Bureau of Internal Revenue, St. Thomas, Virgin Islands, 1988-1995. Vice-President and General Counsel, Globalvest Management Company, LP, St. Thomas, Virgin Islands, 1995-1999. Author: "Provisions Specifically Relating to Possessions," Tax Management Memorandum Leading Practitioner Commentary on the International Tax Provisions of the American Jobs Creation Act of 2004, Dec. 13, 2004; "To Be or Not to Be A Resident? Residency in the Possessions After the Enactment of the AJCA," Tax Mgmt. Int'l L.J., July 6, 2005; "Is it a Partnership? Is it a Corporation? IRS Issues Regulations to Clarify Treatment of Entities by US Possessions," Tax Mgmt. Int'l L. Journal, Nov. 11, 2005; "U.S. Virgin Islands Promulgates New Law on Investment Incentives," Tax Notes International, April 2001; "Changes in Economic Development Program Will Expand Tax Privileges," Tax Notes International, October 2002; "Tax Statute Benefits Knowledge-Based Businesses, Establishes Research and Technology Park," Tax Notes International, November 2002; "Tax Incentives in US Possessions"; "U.S. Virgin Island Listed as Harmful Tax Haven by OECD," Tax Notes Int'l., July 17, 2000; "U.S. Congress and USVI Enact Incentives to Attract Jewelry Manufacturers," Tax Notes Int'l., March 27, 2000; "The U.S. Virgin Islands Offers Substantial Tax Benefits," Tax Notes Int'l, Jan. 13, 1997; "The United States Virgin Islands, A Full Service Offshore Financial Centre Under The U.S. Flag," The OFC Report 1996/1997; "Owning a Piece of Paradise; Special Tax Rules Govern U.S. Investors' Acquisition, Ownership, and Sale of Virgin Islands Real Property," Journal of Real Estate Taxation, August 1995; "U.S. Virgin Islands Exempt Companies Offer Complete Tax Exemption with U.S. Flag Protection," Tax Management International Journal, September 9, 1994; "Offshore Investment, International Bureau, U.S. Virgin Islands". Advisory Board, Insurance Tax Review. Member: State Bar of California; The District of Columbia Bar; Virgin Islands Bar; American Bar Association (Tax and Business Law Sections); International Tax Planning Association; Council on International Tax Education. Languages: French. Practice Areas: Taxation; Business Law; Investments. | | —————————— | | John F. Sullivan (1956-2004). | | Erika A. Kellerhals (Associate) born Staten Island, New York, October 13, 1974; admitted to bar, 2001, New York; 2003, Virgin Islands. Education: St. Peter's College (B.A., Political Science, 1997); Brooklyn Law School (J.D., 2000), New York University (LL.M., Taxation, 2001). Lecturer, Interactive Gaming and Entertainment Legal and Tax Conference, Paradise Island, Bahamas. Author: "Provisions Specifically Relating to Possessions," Tax Management Memorandum Leading Practitioner Commentary on the International Tax Provisions of the American Jobs Creation Act of 2004, Dec. 13, 2004; "To Be or Not to Be A Resident? Residency in the Possessions After the Enactment of the AJCA," Tax Mgmt. Int'l L.J., July 6, 2005; "Is it a Partnership? Is it a Corporation? IRS Issues Regulations to Clarify Treatment of Entities by US Possessions," Tax Mgmt. Int'l L. Journal, Nov. 11, 2005. Member: New York State Bar Association; New York County Lawyers Association. Practice Areas: Tax Law. Email: Erika A. Kellerhals | | Sean E. Foster (Associate) admitted to bar, 2001, Texas; 2002, District of Columbia, Virginia and U.S. Court of Appeals, Fourth Circuit; 2004, U.S. Virgin Islands and U.S. Bankruptcy Court; 2006, England and Wales. Education: Texas Tech University (B.A., Finance and Economics, cum laude, 1996); University of Oklahoma (J.D., with distinction, 2001). Practice Areas: Estate Planning; Estate Administration; Trust Administration; Probate Law; Business Law; Real Estate. Email: Sean E. Foster | | OF COUNSEL | | Travis L. Wright (Of Counsel) born Gainesville, Florida, July 11, 1974; admitted to bar, 2005, Oklahoma; 2007, U.S. Virgin Islands. (Not admitted in U.S. Virgin Islands). Education: University of Florida (B.A., Criminology/Law, 1997); University of Tulsa College of Law (J.D., 2003); New York University (LL.M., Taxation, 2004). Member: Tulsa County, Oklahoma and American Bar Associations. Practice Areas: Tax Law. Email: Travis L. Wright |
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