Louis W. Ricker

215/864-8317 Telephone
215/864-9398 Facsimile
ricker@ballardspahr.com
Ballard Spahr Andrews & Ingersoll, LLP
1735 Market Street, 51st Floor
Philadelphia, PA 19103-7599

Louis W. Ricker is a partner in the Tax Group and a member of the Energy and Project Finance Group, Eminent Domain and Valuation Group, Housing Group, Investment Management Group, Real Estate Development Group, Real Estate Leasing Group, Securitization Group, and Transactional Finance Group. His practice includes acquisition and disposition of business enterprises by C corporations, S corporations, and partnerships, structuring alternate energy and resource recovery projects and acquisitions, consolidated return and partnership tax planning, Subchapter S planning and compliance, international transactions, depreciation and investment tax credits, leasing transactions, project financings, tax audits, and appeals, structuring security pools for public or private distribution, structuring international transactions, and tax planning for professional sports teams. Mr. Ricker is one of two partners in the Tax Group who concentrate their practices in regulated investment company matters. His representation of investment companies and other pass-through entities such as REITs and REMICs has focused on a wide variety of investment and structuring options and compliance issues. He is experienced in all aspects of federal, state, local, and foreign taxation of investment companies and their advisors.

Mr. Ricker is an active member and former chairman of the Committee on Regulated Investment Companies of the American Bar Association Tax Section and is a member of the Tax Advisory Board of the Investment Company Institute.

Mr. Ricker is a graduate of the Wharton School of the University of Pennsylvania (B.S. 1962) and the University of Pennsylvania Law School (J.D. 1965) where he served as an editor of the University of Pennsylvania Law Review, 1963-1965.