Erika A. Kellerhals

Erika A. Kellerhals is a tax and business lawyer with an LL.M. in Taxation from New York University and extensive experience advising individuals and entities. In addition to her significant experience in corporate and transactional law, her main practice focuses on all facets of federal tax law, including individual, corporate, partnership, and international taxation and all phases of federal and territorial tax controversy. Her controversy practice focuses on the representation of corporate and individual taxpayers in federal and territorial tax controversy matters, including domestic tax examinations and settlement negotiations before the Internal Revenue Service and the U.S. Virgin Islands Bureau of Internal Revenue at the examination and appeals levels addressing a broad range of domestic tax issues, as well as litigation in the United States District Court. With partner Chris Kroblin, she litigates matters including wrongful levies and liens, refund claims, and actions under the Freedom of Information Act and the Virgin Islands Sunshine Act.

Erika’s corporate and transactional practice is rooted in her years of practice in the Virgin Islands and in depth knowledge of the U.S. Virgin Islands incentive programs. She advises clients on obtaining economic development incentives from the U.S. Virgin Islands Economic Development Commission and the University of the Virgin Islands Research & Technology Park, buying and selling local companies, reorganising existing entities, and starting new businesses in the Virgin Islands.

Prior to relocating to the U.S. Virgin Islands, Erika practised at a boutique New York firm that specialised in providing comprehensive tax advice to individuals and closely held corporations. After relocating to the Virgin Islands in 2003, she expanded on these practice areas and gained a comprehensive understanding of doing business in the territory at the Law Offices of Marjorie Rawls Roberts, P.C. Erika’s experience representing both large international businesses and local companies allowed her to launch her own firm in 2008, before forming Kellerhals Ferguson, LLP, in 2011 with her current partner and former co-worker, Greg Ferguson.

Firm Overview:

Kellerhals Ferguson Kroblin PLLC (KFK) is a full service business law firm with offices in the U.S. Virgin Islands and New York. We provide our clients with comprehensive counsel and representation in corporate transactions, tax planning and controversy, civil litigation and real estate matters, with an additional focus on the needs of businesses relocating to the U.S. Virgin Islands through the U.S. Virgin Islands Economic Development Commission (EDC) tax incentive program. Representative clients include such diverse enterprises as investment managers, real estate developers, governments, high-tech manufacturers, e-commerce businesses, commercial tour operators, restaurant proprietors, as well as many large banking and financial institutions.

KFK is affiliated with the AV rated Wall Street law firm Solomon Blum Heymann LLP, which provides additional expertise, resources, and diversity to better serve our client needs. We are also affiliated with West Indies Title LLC, a premier title insurance agency in the U.S. Virgin Islands and Business Basics VI LLC, a corporate services company in the U.S. Virgin Islands.

KFK ensures that our clients receive sophisticated, personalised, efficient, and cost-effective service from experienced attorneys, affiliates, and staff. Our attorneys have extensive backgrounds in complex corporate transactional work, commercial disputes and litigation, domestic and international tax controversies, federal and local regulatory matters, large-scale real estate and resort development, environmental and land-use laws and regulations, banking, and strategic planning for companies and individuals.

Our local business practice is rooted in decades of experience with U.S. Virgin Islands markets and regulations, as well as over 30 years of direct involvement with the U.S. Virgins Islands EDC program. Our tax attorneys offer expertise in federal and local tax planning and disputes, a long track record of successful settlement negotiations with the Internal Revenue Service and the U.S. Virgin Islands Bureau of Internal Revenue, and years of experience litigating before the U.S. Tax Court and U.S. District Courts. Two of our attorneys hold LL.M. degrees in taxation from New York University.

Tom Bolt

As the founding partner of BoltNagi, Attorney Tom Bolt brings decades of experience to the firm. His expertise covers the areas of government relations, banking, real estate, real estate development, estate planning and corporate law.

Attorney Bolt’s clients hold him in high regard, and regularly comment on his pragmatism, charisma, and dedication. His ability to examine a situation from multiple perspectives is an asset, and contributes to the satisfaction of his clientele. They reap the benefit of his considerable knowledge, experience and intense personal investment.

What Attorney Bolt chooses to do in his spare time reflects his strong personal values. He is a member of the American Bar Association Board of Governors, Commissioner of the National Conference of Uniform Law Commissioners, member of The Salvation Army National Advisory Board and a fellow of the College of Law Practice Management.

“The strength of our community is its people. By reaching out and identifying common goals, so much can be accomplished.”

Firm Overview:

For almost a quarter of a century, BoltNagi PC has been known as a completely reliable source of legal advice for its clients, an exemplar corporate citizen by the business community and civic leaders, and an employer which offers a fulfilling, enjoyable, and supportive environment by those who work at the firm.

One of the largest firms in the United States Virgin Islands, BoltNagi PC provides legal services that can be an important investment in your future and a significant contributor to your success. BoltNagi PC is a full service business law firm which strives to achieve long-standing partnerships with its clients and offers strategic business solutions.

The firm has extensive experience in business and is committed to the prompt and efficient delivery of quality legal services. We pride ourselves upon being responsive to our clients needs with the highest level of professional service at a reasonable cost. The firm’s clientele is extremely diverse in both size and range of activities, and the practice is directed principally toward banking, real estate, real estate development, and finance, corporate and commercial transactions as well as tax and estate planning, civil litigation, government relations and legislation.

The firm strives to maintain an atmosphere of direct client contact with the attorney responsible for the day to day handling of the client affairs. This small firm service delivered by specialists sets BoltNagi PC apart from other firms.

Marjorie Rawls Roberts

Marjorie Rawls Roberts is our exclusively recommended Economic Development Services expert in the U.S. Virgin Islands on the Advisory Excellence website. If you need assistance in this area, please contact Marjorie directly using the contact details listed above.

Marjorie, known as “Jorie,” founded her private practice in 1999 after 19 years of working in both the private and public sectors in the US Virgin Islands. Her firm, Marjorie Rawls Roberts, P.C., is composed of seven attorneys who specialise in taxation, corporate and securities law, estate planning, and business law in the US Virgin Islands.

Jorie works closely with the US Virgin Islands’ Economic Development Commission and the Research and Technology Park of the University of the Virgin Islands, enabling her clients to obtain tax-incentive benefits in exchange for providing employment, investing capital in the territory, or collaborating with local civic organisations and the University of the Virgin Islands to expand the territory’s technology sector. In addition, Jorie works with the local Division of Corporations to establish and operate US Virgin Islands exempt companies, which are primarily foreign-owned corporations that receive significant tax benefits for their global operations. Jorie advises clients on the Opportunity Zones incentives in the US Virgin Islands, as authorised by the Tax Cuts and Jobs Act of 2017, which provides exciting investment opportunities for residents and non-residents, and also advises clients on the tax statutes that have been enacted in response to the global Covid-19 pandemic.

Firm Overview:

Marjorie Rawls Roberts, P.C. was established in 1999 to advise companies and individuals on a full range of tax and business legal issues in the US Virgin Islands.

We provide a wide range of tax-law services:

  • Tax planning covering the US Virgin Islands, Puerto Rico, British Virgin Islands, international, US, Caribbean and Central America
  • Individual tax advice on residency determinations, investment structures, and filing requirements
  • Representation before the Virgin Islands Bureau of Internal Revenue and the Internal Revenue Service
  • Tax controversy work including litigation in the US District Courts, the Courts of Appeal, and the US Tax Court
  • Estate and gift-tax planning, asset protection planning, wills and trusts, and probate and trust administration.
  • Establishment and operation of US Virgin Islands exempt international insurers, exempt companies, and International Banking Entities.
  • Business planning, entity selection, asset sales and acquisitions, joint ventures, regulatory and reporting compliance, and real estate transactions.

We also provide general corporate guidance, with a focus on business transactions and the application of federal securities laws to businesses in the US Virgin Islands. We also provide local counsel to several law firms and accounting firms based on the US mainland and elsewhere in the Caribbean.

Our clients span a variety of industries, including hotels, fund managers, investment banking operations, investment advisers, management and consulting firms, family offices, internet-based businesses, telecommunications companies, financial institutions, major accounting firms, commercial water suppliers, real estate developers, timeshares, eco-resorts, restaurants, shopping centres, marine businesses, oil terminals, and tourist attractions. Many of our clients have global operations, and we have French, Spanish, Arabic, and Hebrew speakers on our team. Our attorneys travel regularly for business and can arrange to meet with prospective clients outside the US Virgin Islands upon appointment.

We are able to provide a multi-faceted approach for each client. For example, we can combine tax planning, including qualification for US Virgin Islands economic incentives, with business-entity selection and estate planning. We focus on each client’s unique needs, with the ability to think and plan strategically to meet them. Our goal is to offer a comprehensive, client-centred approach to meet our clients’ business, tax, and commercial legal needs.