Scott R. Kocienski

Scott R. Kocienski

Senior Attorney


  • Business Services
  • Family Business Transition Team
  • Cannabis Law
  • Estate Planning & Administration

WSG Practice Industries


Michigan, U.S.A.


Scott R. Kocienski is a senior attorney in the Taxation and Estates group in Dykema's Bloomfield Hills office.

Mr. Kocienski is experienced in corporate, partnership and mergers and acquisitions tax matters, entity structuring, fund formation, tax credit planning, income tax planning, business succession and estate planning. Mr. Kocienski also has experience advising clients on multistate tax planning, audits, dispute resolution, appeals, and litigation.

Bar Admissions


U.S. Patent and Trademark Office


Wayne State University Law School, LL.M Michigan State University College of Law, J.D., cum laude Western Michigan University, B.S., cum laude
Areas of Practice

Business Services | Cannabis Law | Estate Planning & Administration | Family Business Transition Team | Federal Tax | Mergers & Acquisitions | Mergers & Acquisitions Annual Survey | Nonprofits & Tax-Exempt Organizations | Opportunity Zone Resource Center | Real Estate Tax Incentives & Economic Development | State & Local Tax | Tax & Estate Planning/Administration | Taxation


The QOZ Clock is Ticking
Dykema, August 2019

As the first of several deadlines under the Qualified Opportunity Zone (“QOZ”) program rapidly approaches, investors still on the sidelines are discovering that time is running out on the ability to take advantage of the full suite of tax benefits under the program. December 31, 2019 marks the last day in which investors may roll over capital gains into Qualified Opportunity Funds (“QOF”) and obtain a 15% reduction in the amount of the deferred gain...

Qualified Opportunity Zones: A New Tax-Advantaged Investment Strategy
Dykema, August 2018

The tax act (Pub. L. No. 115-97) introduced a new program designed to encourage investments in low-income communities throughout the country that have been designated as qualified opportunity zones (“Opportunity Zones”). Each state and U.S. territory was allowed to designate up to 25 percent of eligible low-income communities as Opportunity Zones...