Roger Upton, CPA

MS Consultants, LLC
Pittsford, NY

Roger Upton, CPA, is the director of technical tax issues at MS Consultants and has performed over 20,000 cost segregation studies since 1996. Roger’s client list includes publicly traded companies, members of Retail Traffic’s Top 100 Owners, members of Forbes Top 400 Richest Americans and even royal families—along with thousands of individual and small-business real estate owners. Roger has published articles; lectured on federal tax issues and solutions at various federal, state and regional tax conferences; written commentary and wrote the book, Tangible Property Regulations Survival Kit - A How-to Manual.