{"id":110312,"date":"2024-06-18T09:24:31","date_gmt":"2024-06-18T13:24:31","guid":{"rendered":"https:\/\/www.bu.edu\/law\/?post_type=bu-article&#038;p=110312"},"modified":"2024-06-21T16:14:51","modified_gmt":"2024-06-21T20:14:51","slug":"a-third-act","status":"publish","type":"bu-article","link":"https:\/\/www.bu.edu\/law\/record\/articles\/2024\/a-third-act\/","title":{"rendered":"A Third Act"},"content":{"rendered":"\t<div class=\"wp-block-editorial-leadin record-block-editorial-leadin is-style-default-alt has-media has-media-focus-center-middle has-quinary-theme\">\n\t\t<div class=\"container-lockup\">\n\n\t\t\t<div class=\"wp-block-leadin-media\">\n\t\t\t\t\n\t\t\t\t<img width=\"1500\" height=\"1000\" src=\"\/law\/files\/2024\/06\/24-1020-LAWLOGAN-004.jpg\" class=\"\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-004.jpg 1500w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-004-636x424.jpg 636w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-004-1024x683.jpg 1024w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-004-768x512.jpg 768w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-004-1200x800.jpg 1200w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-004-992x661.jpg 992w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-004-500x333.jpg 500w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-004-1000x667.jpg 1000w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-004-900x600.jpg 900w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-004-450x300.jpg 450w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-004-600x400.jpg 600w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<p class=\"wp-block-editorial-leadin-caption wp-prepress-component-caption\">Photo by Jake Belcher <\/p>\n\t\t\t\n\n\t\t\t\n\t\t\t\t<div class=\"container-words-outer\">\n\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"container-words-inner\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wp-prepress-tag\">LLM in Taxation<\/span>\n\t\t\t\t\t\t\t\t<h1 class=\"head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<strong>A Third Act<\/strong>\u00a0\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h1>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"deck\">Natalie Logan (LLM in Taxation &#8217;24) pivots from a career in the arts to opening her own law firm with her mother.<\/h4>\n\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\n\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\n\t\t\n\t<\/div>\n\n\t\n<div class=\"wp-prepress-component-metabar record-prepress-layout-metabar\">\n\t<div class=\"wp-prepress-component-metabar-wrapper\">\n\t\t\t\t\t<div class=\"wp-prepress-component-metabar-date\">June 18, 2024<\/div>\n\t\t\n\t\t\t\t<div class=\"wp-prepress-component-metabar-credits\">\n\t\t\t\t\t\t\t\t<ul data-credit-type=\"By\">\n\t\t\t\t\t\t<li><a href=\"https:\/\/www.bu.edu\/law\/record\/authors\/ting-yu\/\">Ting Yu<\/a><\/li>\n\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"wp-prepress-component-metabar-share js-bu-prepress-share-tools\">\n\t\t\t<span class=\"icon-twitter\"><span>Twitter<\/span><\/span>\n\t\t\t<span class=\"icon-facebook\"><span>Facebook<\/span><\/span>\n\t\t\t<span class=\"icon-action\"><\/span>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\t\n\n\n<div class=\"wp-block-editorial-introparagraph record-block-editorial-introparagraph is-style-dropcap-outlined has-dropcap has-dropcap-color-quinary\"><div class=\"wp-block-editorial-introparagraph-content\"><p>For most people, the parallels between opera and tax law are ambiguous at best. But for&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/www.linkedin.com\/in\/natalie-c-logan-esq-560745102\/\" target=\"_blank\">Natalie Logan<\/a>, a trained coloratura soprano turned attorney, mastering the arias of Puccini\u2019s <em>La Boh\u00e8me<\/em> isn\u2019t so different from decoding the intricacies of capital gains and irrevocable trusts. \u201cI\u2019ve always had a passion for music,\u201d she says, \u201cand music is math.\u201d<\/p><\/div><\/div>\n\n\n\n<p>For her first act, Logan trained for years to become a professional opera singer\u2014she holds a master\u2019s in voice performance from the <a rel=\"noreferrer noopener\" href=\"https:\/\/bostonconservatory.berklee.edu\/\" target=\"_blank\">Boston Conservatory at Berklee<\/a>\u2014but the Texas native struggled to find her foothold as a performer. \u201cI went for it one hundred percent, and I have no regrets,\u201d she says, \u201cbut sometimes when you make your passion into your career, you can lose a little bit of what made it your passion in the first place.\u201d<\/p>\n\n\n\n<p>Logan left the performing world and began teaching voice and working in development, writing grants and fundraising for the <a href=\"https:\/\/www.bocopera.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">Boston Opera Collaborative<\/a>. She discovered she had a gift for numbers and enjoyed the research and writing involved in development work. As she pondered her next career move, one role model stood out in her mind.&nbsp;&nbsp;<\/p>\n\n\n\n<p>As a kid growing up in Bellville, Texas, \u201cit was always just me and my mom,\u201d she says. Her mother, Ruth, presided as a municipal judge for a decade before opening her own family law practice in Dallas. During summers, Logan would help out in the law office and sometimes watch Ruth argue cases in court. \u201cMy mom is an incredibly fair and brilliant person and attorney,\u201d Logan says. \u201cShe advocates for every client as if they were family. When I retired from singing, I decided to follow in her footsteps because I saw the tremendous impact she had on people\u2019s lives.\u201d&nbsp;&nbsp;<\/p>\n\n\n\n<p>Logan entered her second act, applying to law school and winning a full scholarship to <a href=\"https:\/\/nesl.edu\/\" target=\"_blank\" rel=\"noreferrer noopener\">New England Law | Boston<\/a>. It was there that her affinity for math connected with a purpose. \u201cWhen I got to law school, I found myself attracted by the numbers,\u201d she recalls. \u201cI loved personal income tax, taxation of business entities, and estate planning. Pretty much from day one of law school, I knew that was the area I wanted to pursue.\u201d&nbsp;&nbsp;<\/p>\n\n\n\n<p>The meticulous nature that had served Logan well in studying librettos translated easily to her legal studies. \u201cThink of the <em>Marriage of Figaro<\/em>. It\u2019s a four-hour opera,\u201d she explains. \u201cYou have to memorize the entire score\u2014and not just your part, but everybody\u2019s parts. You need to learn the language, and you have to collaborate. [As a law student], I\u2019d have to go over briefings with a fine-tooth comb and be able to digest a new legal language. Because of my musical training, I don\u2019t breeze through anything.\u201d&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-bu-pullquote record-block-bu-pullquote alignwide is-style-modern has-image-focus-center-middle has-quinary-theme has-dark-theme-text\"><div class=\"wp-block-bu-pullquote-inner\"><blockquote><div class=\"container-lockup\"><div class=\"container-icon-outer\"><div class=\"container-icon-inner\"><\/div><\/div><div class=\"container-text\"><hr\/><div class=\"quote-sizing\">I wanted the LLM in Taxation because I needed additional training to hold myself out as an expert tax attorney.<\/div><footer class=\"caption\">Natalie Logan (&#8217;24)<\/footer><hr\/><\/div><\/div><\/blockquote><\/div><\/div>\n\n\n\n<p>After law school, Logan joined established Boston law firm <a rel=\"noreferrer noopener\" href=\"https:\/\/www.cushingdolan.com\/\" target=\"_blank\">Cushing &amp; Dolan<\/a> as a trust and estates attorney. The firm\u2019s founding partner <a href=\"https:\/\/www.linkedin.com\/in\/leocushing\/\" target=\"_blank\" rel=\"noreferrer noopener\">Leo Cushing<\/a> (LLM in Taxation\u201985), also a BU Law professor, encouraged her to pursue her master\u2019s in taxation. \u201cI wanted the LLM in Taxation because I needed additional training to hold myself out as an expert tax attorney,\u201d she says. \u201cI wanted in-depth analysis skills and accounting principles to really set me apart and set me up for success.\u201d&nbsp;&nbsp;<\/p>\n\n\n\n<p>Logan says BU Law\u2019s faculty made a highly technical area of the law come to life for her. She recounts time as a student, in Professor <a href=\"https:\/\/www.linkedin.com\/in\/todd-e-lutsky-esq-llm-76173bb\/\" target=\"_blank\" rel=\"noreferrer noopener\">Todd Lutsky&#8217;s<\/a> course in elder law, analyzing the detailed case study of a retired couple without much income who were applying for Medicaid to help cover nursing home expenses. \u201cTheir home was their biggest asset, and they didn\u2019t want the nursing home to take it,\u201d Logan says. \u201cWe went asset by asset and learned how to protect each one by applying the code and learning about exceptions to it. Todd took something that seemed impossible to decipher and made it about people and their lives.\u201d&nbsp;<\/p>\n\n\n\n<p>Last year, for her third act, Logan left Cushing &amp; Dolan to open a joint practice with her mother, who had relocated to Boston when her daughter moved for law school. She credits the specialized education she received at BU Law with giving her the confidence to launch her own practice just one year out of law school. (Logan will receive her LLM in Taxation this August.)&nbsp;&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"683\" src=\"\/law\/files\/2024\/06\/24-1020-LAWLOGAN-002-1024x683.jpg\" alt=\"\" class=\"wp-image-110322\" srcset=\"https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-002-1024x683.jpg 1024w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-002-636x424.jpg 636w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-002-768x512.jpg 768w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-002-1200x800.jpg 1200w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-002-992x661.jpg 992w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-002-500x333.jpg 500w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-002-1000x667.jpg 1000w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-002-900x600.jpg 900w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-002-450x300.jpg 450w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-002-600x400.jpg 600w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-002.jpg 1500w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>Ruth (left) and Natalie (right) Logan | Photo by Jake Belcher<\/figcaption><\/figure>\n\n\n\n<p>\u201cIt would have taken me a decade to gain the skills that I\u2019ve learned in four semesters as a part-time student,\u201d she says. \u201cThe investment in my education has enabled me to grow my practice because I can provide tax advice to a wider range of clients, specifically business owners who need assistance with entity formation, ongoing compliance, and business succession planning.\u201d&nbsp;&nbsp;<\/p>\n\n\n\n<p>Logan also handles estate planning, probate, trust administration, and accounting, while Ruth focuses on family law, divorce, and child custody. \u201cWe pretty much have a separate but equal practice,\u201d she says, \u201cbut there are times when our work overlaps. We\u2019ve done several consultations together, which have been fun. We\u2019re a good team.\u201d&nbsp;&nbsp;<\/p>\n\n\n\n<p>Logan says the peer-to-peer dynamic suits her mom just fine. \u201cI call my mom &#8216;Ruth&#8217; at the office,\u201d she says, \u201cwhich works well because she loves telling folks we are the Logan sisters.\u201d&nbsp;&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"683\" src=\"\/law\/files\/2024\/06\/24-1020-LAWLOGAN-005-1024x683.jpg\" alt=\"\" class=\"wp-image-110323\" srcset=\"https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-005-1024x683.jpg 1024w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-005-636x424.jpg 636w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-005-768x512.jpg 768w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-005-1200x800.jpg 1200w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-005-992x661.jpg 992w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-005-500x333.jpg 500w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-005-1000x667.jpg 1000w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-005-900x600.jpg 900w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-005-450x300.jpg 450w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-005-600x400.jpg 600w, https:\/\/www.bu.edu\/law\/files\/2024\/06\/24-1020-LAWLOGAN-005.jpg 1500w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>Natalie (left) and Ruth (right) Logan | Photo by Jake Belcher<\/figcaption><\/figure>\n\n\n\n<p>She says <a href=\"https:\/\/loganloganllp.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">Logan &amp; Logan LLP<\/a> has benefited from Ruth\u2019s many decades of experience and even temperament. \u201cShe is extremely adept at handling difficult client scenarios,\u201d Logan says. In one case, Logan represented a widow who was embroiled in a contentious lawsuit against her stepchildren. \u201cI had my mom sit in, and she served as a mediator, calming the parties down and giving me advice about how to react or not react to certain litigious issues.\u201d&nbsp;<\/p>\n\n\n\n<p>The best advice from Mom? \u201cTo slow down. In this world of instant gratification, your clients, the opposing counsel\u2014no one needs an immediate response,\u201d Logan says. \u201cA really thorough, thoughtful email\u2014or even just sleeping on it and responding in the morning\u2014will keep you out of trouble.\u201d&nbsp;<\/p>\n\n\n\n<p class=\"is-style-end-of-article\">Logan hopes to eventually expand her practice and mentor younger attorneys. Although she admits the uncertainties inherent in starting a new firm can be stressful, she believes the reward is worth the risk. \u201cI appreciate the freedom of running my own ship,\u201d she says. \u201cIt feels good to be working for myself.\u201d&nbsp;<\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>For most people, the parallels between opera and tax law are ambiguous at best. But for Natalie Logan, a trained coloratura soprano turned attorney, mastering the arias of Puccini\u2019s La Boh\u00e8me isn\u2019t so different from decoding the intricacies of capital gains and irrevocable trusts.<\/p>\n","protected":false},"author":20326,"featured_media":110321,"comment_status":"closed","ping_status":"closed","template":"","meta":{"bu_prepress_billboard":"{\"post_id\":110496,\"hed\":\"Bringing Ideas to Life\",\"dek\":\"Next Article\",\"class\":\"wp-block-editorial-billboard record-block-editorial-billboard is-style-half-photo has-light-overlay has-media\",\"backgroundId\":\"110497\",\"backgroundUrl\":\"\\\/law\\\/files\\\/2024\\\/06\\\/24-1021-LAWBAKER-002-970x456.jpg\",\"backgroundType\":\"image\",\"backgroundOpacity\":\"100\"}","_bu_prepress_primary_term":"LLM in Taxation","_bu_prepress_primary_term_manual":""},"tags":[1281,1860],"bu-publication":[3742],"record-article-category":[3764,4135,3786,3758,3772],"record-topic":[],"bu_edition":[4317],"media_type":[],"_links":{"self":[{"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu-article\/110312"}],"collection":[{"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu-article"}],"about":[{"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/types\/bu-article"}],"author":[{"embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/users\/20326"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/comments?post=110312"}],"version-history":[{"count":11,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu-article\/110312\/revisions"}],"predecessor-version":[{"id":110807,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu-article\/110312\/revisions\/110807"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/media\/110321"}],"wp:attachment":[{"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/media?parent=110312"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/tags?post=110312"},{"taxonomy":"bu-publication","embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu-publication?post=110312"},{"taxonomy":"record-article-category","embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/record-article-category?post=110312"},{"taxonomy":"record-topic","embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/record-topic?post=110312"},{"taxonomy":"bu_edition","embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/bu_edition?post=110312"},{"taxonomy":"media_type","embeddable":true,"href":"https:\/\/www.bu.edu\/law\/wp-json\/wp\/v2\/media_type?post=110312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}