|Bryan Cave’s Tax-Exempt and Charitable Planning Team includes lawyers specializing in nonprofit corporate law, tax
law, religious organizations, tax-exempt bonds and financing, IRS controversy and appeals, health care, employee benefits, and charitable and estate planning.
Barkhorn, Karin. Counsel – New York. Ms. Barkhorn specializes in all areas of estate planning, estate administration and Surrogate’s Court litigation. Ms. Barkhorn assists clients in pre-death planning by structuring estate plans, drafting wills, revocable trusts, life insurance trusts, and charitable planning. She also advises numerous family foundations and is actively involved in charitable pursuits, including as a member of the Board of Trustees of the American Heart Association. Ms. Barkhorn is also vice chair of the Estate Litigation Committee of the Trusts & Estates Section of the New York State Bar Association.
Barrie, John. Partner – New York / Washington D.C. Mr. Barrie is a tax attorney whose practice includes tax-exempt matters, including obtaining tax exempt status for many types of nonprofit organizations, including charitable organizations (public and private), civic organizations, and trade associations. Mr. Barrie also has substantial tax litigation experience, representing tax-exempt organizations before the IRS and courts with respect to tax-exempt status issues, unrelated business tax issues, excess benefit issues, prohibited transaction issues, and determinations of permissible political activities.
Berglund, Brian. Partner – St. Louis. Mr. Berglund counsels clients on matters relating to qualified retirement plans, welfare benefit plans, fringe benefit plans and executive compensation. Mr. Berglund has defended clients in connection with IRS and Department of Labor audits, and has represented clients seeking rulings and exemptions from the IRS and the Department of Labor. Mr. Berglund regularly counsels clients on issues relating to the design and structure of employee benefit plans, including qualified plans, stock option plans and nonqualified deferred compensation arrangements. He frequently helps tax-exempt organizations work through the highly technical issues associated with their retirement plans.
Boyce, Nathan. Associate – St. Louis. Mr. Boyce has substantial experience advising public charities and private foundations on corporate and tax-related issues such as formation, fundraising, commercial co-ventures, charitable registration, governance, joint ventures, for-profit subsidiaries, private benefit, UBIT, and self-dealing. Mr. Boyce has experience representing tax-exempt organizations before the IRS in seeking recognition of exempt status, appealing revocation of exempt status, and seeking adjustments from the IRS Adjustments Unit, as well as experience representing a charity under investigation from a state Attorney General. He has also assisted with several mergers of tax-exempt organizations.
Campbell, Susan D Counsel – Colorado Springs. Ms. Campbell is an employment lawyer with substantial experience in the defense and prosecution of wrongful discharge and employment discrimination cases. She frequently assists clients, including nonprofit and religious organizations, with the preparation and review of personnel policy manuals, litigation avoidance strategies, wage and hour issues, and employee hiring and termination, workers’ compensation, unemployment compensation and affirmative action problems. She also has experience in issues arising under the Americans with Disabilities Act. Ms. Campbell’s litigation practice extends to real estate and construction, insurance, zoning, municipal law, property tax and communication matters. She assisted with the case Maurer v. Young Life before the Colorado Court of Appeals and the Colorado Supreme Court.
Civins, Kim. Associate – Atlanta. Ms. Civins is highly experienced in helping nonprofit organizations obtain tax-exempt status and insuring that tax-exempt status is maintained. Ms. Civins has represented both private foundations and public charities before the Internal Revenue Service. Ms. Civins also has expertise in charitable planning, including the structuring of gifts to charitable organizations to maximize the income, estate and gift tax consequences to the donor in a manner which is also desirable for the receiving organization.
Dalton, John. Associate – Washington, DC. Mr. Dalton focuses his practice on tax credit transactions, including low-income housing tax credit, historic rehabilitation tax credit and new market tax credit transactions and related affordable housing and community development matters. Mr. Dalton has represented investors, syndicators, community development entities, and developers in structuring, negotiating and closing a wide range of tax credit transactions, including projects involving tax-exempt sponsors and tax-exempt bond financing.
Daniels, Carolyn E. Of Counsel – Denver. Ms. Daniels’ practice emphasizes advising clients, including nonprofit and religious organizations, regarding qualified and nonqualified plan design, implementation and regulatory filings; stock option plans, restricted stock plans, executive compensation planning and plan design, plan drafting and regulatory filings; plan audits and administrative compliance programs. Ms. Daniels also has experience with the effect on benefits plans of financings and mergers and acquisitions. She has assisted clients with Employee Stock Ownership Plans (ESOPs), leveraged ESOP purchases, and Department of Labor issues, including prohibited transaction exemptions and opinion letters.
Forman, Erica. Partner – New York. Ms. Forman specializes in residential development, with a focus on cooperatives and condominiums, and construction of affordable. Representative clients include nonprofit and for-profit developers and owners, general contractors and lenders. Ms. Forman has particular expertise in tax-exempt bond financing and other finance programs available through NYS City and NY State housing, finance, and/or economic development agencies, as well as Federal low income housing tax credits.
Gaines, Steve L. Partner – Colorado Springs. Mr. Gaines’ practice spans a broad range of general business and tax matters, including partnerships, limited liability companies, nonprofit organizations, income and estate planning, healthcare and charitable giving. He serves as the firm’s principal contact with respect to a large public school district client. He has spoken and taught on business and tax planning topics, including limited liability companies, estate planning, nonprofit taxation, and income tax planning. Mr. Gaines has prior experience as a Certified Public Accountant for a large public accounting firm and has supplemented his legal and accounting education with an M.B.A. in finance.
Galvin, Greg. Associate – St. Louis. Mr. Galvin is an associate in the Tax Advice Client Service Group. Mr. Galvin has assisted tax-exempt organizations with the formation process, including preparation of Articles of Incorporation, Bylaws, and other state law documents. Mr. Galvin has also assisted with the preparation of Form 1023, Application for Recognition of Exemption, to secure recognition of federal income tax status under Section 501(c)(3), and Missouri Form 1746, Sales /Use Tax Exemption Application. Mr. Galvin has also assisted with the preparation of Form 990, Annual Information Return.
Herrick, Carrie. Associate – St. Louis. Ms. Herrick performs a variety of services for tax-exempt employers, providing advice on 403(b) Retirement Plan matters; the design and operation of ERISA group health plans, Section 125 cafeteria plans and severance plans; and compliance with COBRA, FMLA and HIPAA. Ms. Herrick also works with clients to develop organizational documents and obtain Section 501(c)(3) status. Prior to law school, she worked as a professional fundraiser for arts organizations in San Francisco, focusing in foundation and government grant programs.
Howard, Brent. Associate – Atlanta. Mr. Howard provides assistance to individuals regarding estate and charitable planning. Mr. Howard also provides assistance to non-profits with the formation process and in obtaining tax-exempt status with the IRS. Mr. Howard also advises non-profits regarding state registration and solicitation requirements. Mr. Howard is a member of the Atlanta Bar Association – Estate Planning and Probate Section. His prior experience includes working with the Georgia State University College of Law Low-Income Taxpayer Clinic in Atlanta.
Kehrer, Keith. Partner – St. Louis. Mr. Kehrer is Co-Leader of the Tax Exempt & Charitable Planning Team. Mr. Kehrer advises tax-exempt organizations on a variety of nonprofit and tax issues under Section 501(c), including formation and restructuring, lobbying, private inurement, excess benefit, unrelated business income, merger and dissolution, and foreign activities. Mr. Kehrer advises private foundations, including family, employer-sponsored and operating foundations, on issues related to self-dealing, minimum distributions, excess business holdings, jeopardizing investments, taxable expenditures, scholarships and disaster relief. He also advises governmental entities, social welfare organizations, trade associations, business leagues, title-holding companies, and social clubs. Mr. Kehrer teaches a class regarding tax-exempt organizations as an Adjunct Professor at Washington University School of Law and is a frequent speaker on tax-exempt issues.
Labelle, Erika. Associate – St. Louis. Ms. Labelle has advised many tax-exempt organizations on a wide range of special issues impacting such organizations, including qualification for exempt status, public charity and supporting organization classification, private inurement, unrelated business tax, self-dealing, political activities, foreign grant-making, and penalty abatement. Ms. Labelle also regularly assists organizations to obtain tax-exempt status, including charities, social welfare organizations, business leagues, and title holding companies.
Lark, Stuart J. Partner – Colorado Springs. For more than 15 years, Mr. Lark has focused on advising nonprofit clients on corporate, tax, transactional and other matters related to their unique missions. Stu offers his clients sophisticated, nuanced solutions to their legal needs based on his understanding of the distinct operational and legal challenges nonprofit organizations face. In addition, he has counseled many clients with respect to religious accommodations under the law, including tax exemptions, faith-based employment rights, government benefits, immigration, church property disputes and other matters. He has also written many amicus briefs and papers on critical religious liberty issues.
Levin, Joel. Partner – New York. Mr. Levin has practiced for more than 25 years exclusively in the areas of primary concern to individual clients – wills, trusts, personal income taxes, gift, estate and generation-skipping taxes, closely held businesses, charitable dispositions and foundations, and matrimonial and family law. He has worked closely with families at times of transition, including advice with respect to transfers of assets between generations, between individuals and charities, shifts in the control of family businesses and the administration of estates and trusts. Mr. Levin acts as legal counsel to a number of charitable organizations, both formally and on a voluntary basis. He also has served as trustee of various community and charitable organizations.
Love, Kathryn Elliott – Partner, St. Louis. Ms. Love practices in the areas of general corporate matters, mergers and acquisitions, joint ventures, strategic alliances, commercial agreements and private placement finance, with a particular emphasis on the representation of closely held businesses and entrepreneurial companies, as well as nonprofit corporations. Ms. Love also has broad experience in drafting and counseling corporations (including nonprofit corporations) regarding employment, consulting, licensing, confidentiality and non-compete agreements. Ms. Love serves on the Board of Directors of the Magic House and Forsyth School, the Clayton Parks Foundation Board, as well as the Development Board of the Muny Opera.
Lutter, Paul. Counsel – Chicago. Mr. Lutter counsels individuals regarding estate and tax planning issues. He prepares wills, trusts, family limited partnerships, private foundations and charitable remainder trusts. Mr. Lutter assists with charitable planning, establishing tax-exempt organizations, and advising clients on their duties as directors or trustees. Mr. Lutter also acts as trustee for a variety of trusts and serves on the boards of a number of closely held corporations and private foundations. Mr. Lutter is also a Member of the Professional Advising Committee for the Chicago Community Trust.
McGaughey, Frank. Partner – Atlanta. Mr. McGaughey regularly advises high net worth individuals on tax-oriented charitable planning, including the formation and funding of private foundations, charitable remainder trusts and charitable lead trusts, as well as outright gifts and charitable legacy planning. Mr. McGaughey is a Fellow of the American College of Trust and Estate Counsel and a member of the Atlanta Estate Planning Council. Mr. McGaughey is also a member of the Board of Trustees of The Woodruff Arts Center, The Sara Giles Moore Foundation, and The Katherine and Russell Bellman Foundation.
Minder, Matt. Associate – St. Louis. Mr. Minder practices intellectual property law, focusing on the adoption, prosecution, and enforcement of trademarks, service marks, and copyrights. Mr. Minder has assisted charitable organizations in a wide range of clearance, enforcement, licensing, and other transactional matters related to intellectual property. He is currently assisting a small organization incorporate and obtain exempt status under section 501(c)(3).
Osborn, Lacey. Associate – St. Louis. Ms. Osborn is an associate in the Tax Advice Client Service Group. Ms. Osborn assists tax-exempt organizations with the formation process, including preparing Articles of Incorporation, Bylaws and other state law documents. Ms. Osborn is also currently assisting several nonprofit corporations to obtain tax-exempt status under Section 501(c)(3).
Rawlins, Melissa. Counsel – Santa Monica. Ms. Rawlins’ practice focuses primarily on planning for multinational families, including structuring estate and business succession plans for high net worth individuals and members of their families, the preparation of wills, complex trusts, irrevocable insurance trusts, grantor retained interest trusts and other estate planning documents. She also advises clients with regard to charitable planning, including the creation of charitable foundations. Ms Rawlins was named a “Southern California Rising Star” in a poll among Southern California Super Lawyers for 2006-2010.
Readey, John. Senior Counsel – Kansas City. Mr. Readey is Co-Leader of the Tax Exempt & Charitable Planning Team. Mr. Readey has extensive charitable planning experience, including techniques involving the use of foundations and charitable trusts in the context of achieving clients’ estate planning goals. Mr. Readey also advises individuals and families concerning the formation, qualification and operation of tax-exempt organizations. In addition, he provides advice to tax-exempt entities on operational issues. Mr. Readey is a Fellow of the American College of Trust and Estate Counsel and has served as a member of its Charitable Planning Committee.
Reichert, Mary. Partner – St. Louis. Ms. Reichert focuses her practice on tax-exempt organizations, municipal finance, municipal finance tax controversy, and specialized employee benefit matters including government pension plans, and church. Ms. Reichert represents numerous religious institutes with respect to their ongoing and customary tax, tax-exempt borrowing, and corporate governance matters, and has a working knowledge of the 1983 Code of Canon Law and understands how its principles impact civil law transactional strategies in the context of the corporate reorganization of a religious institute. She has also worked with the national office of the IRS in connection with ruling requests for tax-exempt organizations. Ms. Reichert’s municipal finance and tax controversy practice includes serving as tax counsel in connection with more than $500 million in new money financings; current refunding and advance refunding tax-exempt issues.
Rose, Derek. Counsel – St. Louis. Mr. Rose’s municipal finance practice includes representing numerous municipal bond issuers in connection with audits commenced by the IRS, including investigations asserting individual penalties under Section 6700. Mr. Rose participated in the consolidated action Harbor Bancorp & Subsidiaries v. Comm., the first case in which the IRS litigated its right to assess bondholders of municipal obligations the IRS determined were not exempt. He has also represented bond counsel in proceedings before the Securities Exchange Commission relating to activities surrounding the issuance of tax-exempt bonds. Mr. Rose has also worked with the National Office on several ruling requests for tax-exempt organizations and the beneficiaries of tax-exempt financing, including reporting requirements recently instituted by the new Form 990 (Schedule K).
Rychener, Brent E. Partner – Colorado Springs. Since 1985, Mr. Rychener has been successful in defending religious and nonprofit clients in numerous litigation matters. While the majority of these clients are headquartered in Colorado, Mr. Rychener’s practice is national in scope. He has handled litigation matters in state trial courts in Colorado, Nevada, New Jersey, New Mexico, Ohio and Oklahoma; the Colorado Court of Appeals and Colorado Supreme Court; the United States District Courts for Colorado, Southern District of Indiana, and Southern District of New York; the United States Court of Appeals for the Second, Seventh and Tenth Circuits; and the United States Supreme Court. Mr. Rychener also has helped religious and other nonprofit organizations resolve many legal disputes outside of court through mediation and arbitration. In 1999, Mr. Rychener successfully obtained the first published court decision enforcing a contractual provision that the parties would resolve all disputes through Christian conciliation and arbitration. Encore Productions, Inc. v. Promise Keepers, 53 F. Supp. 2d 1101 (D. Colo. 1999). Outside his practice at the firm, Mr. Rychener serves as treasurer of his church, a position he has held since 1992. He is also a member of the Christian Legal Society.
Serra, Gino. Partner – Kansas City. Mr. Serra is corporate attorney who focuses his practice on advising for-profit and nonprofit clients in the life sciences industry. Mr. Serra advises clients regarding a wide variety of business transactions and guides clients through the complex rules that affect their operations and governance, including issues related to nonprofit governance, tax-exempt status, and tax-exempt bonds. Mr. Serra has substantial experience advising tax-exempt medical research organizations and tax-exempt organizations with complex corporate structures.
Sherby, Kathy. Partner – St. Louis. Ms. Sherby’s practice involves representation of private individuals in all aspects of wealth transfer planning, including the implementation of sophisticated planning techniques involving grantor retained annuity trusts, family limited partnerships/limited liability companies, charitable remainder trusts, charitable lead trusts and other similar wealth transfer techniques. Ms. Sherby is a Fellow of the American College of Trust and Estate Counsel. Ms. Sherby has also been involved in many civic programs and has served on the Board of the St. Louis Science Center, American Red Cross, Junior League of St. Louis and St. Louis Forum.
Shiner, John R. Partner – Los Angeles. For over 35 years, Mr. Shiner’s practice included counseling private clubs as well as various church organizations throughout the country. He serves on the Executive Committee of the California State Club Association and is Chancellor to the Episcopal Diocese of Los Angeles.
Skinner, Robert J. Senior Counsel – Colorado Springs. Mr. Skinner’s practice focuses primarily on the legal needs of religious and other nonprofit organizations. He also counsels clients in the areas of trademark and copyright law. Prior to joining HRO, Mr. Skinner was General Counsel for HCJB World Radio, a large international nonprofit organization. Before becoming General Counsel, Mr. Skinner worked for three years in Quito, Ecuador, where he addressed HCJB World Radio’s legal needs both in Ecuador and in the United States. From 1990-1999, Mr. Skinner practiced with two major firms in Chicago and in Washington, D.C., where he represented corporate and individual clients before federal and state regulatory agencies.
Smith, Jessica. Associate – St. Louis. Ms. Smith is an associate in the Tax Advice Client Service Group and is currently assisting several nonprofit corporations to obtain tax-exempt status under Section 501(c)(3), including a charter school. Ms. Smith is also assisting charities to secure state sales tax exemption.
Smith, Paul E. Partner – Boulder. Mr. Smith’s practice focuses on federal income tax matters, including working with tax exempt nonprofit organizations. He works with nonprofit organizations on a broad range of matters including tax exemptions, unrelated business income tax issues, structuring arrangements with for-profit organizations, and utilizing the low income housing tax credit. Mr. Smith represents a broad range of nonprofit organizations, including health care organizations, foundations, affordable housing providers, education-related organizations and technology development organizations. His federal income tax practice includes mergers and acquisitions, domestic and international financings, corporate reorganizations and partnerships. Mr. Smith originally joined the firm in 1980. He served as Executive Vice President and General Counsel of netLibrary, Inc. from 1999 to 2002, and rejoined the firm in 2003.
Smith, Steven B. Partner – Colorado Springs. Mr. Smith’s practice emphasizes sports law, intellectual property (trademark and copyright) law, and community resources law, providing counsel to nonprofit organizations. Mr. Smith’s nonprofit organizations practice includes formation of nonprofit entities and advising nonprofit entities on various tax-exempt organization issues, such as unrelated business income tax and lobbying.>
Stanley, Doug. Counsel – St. Louis. Mr. Stanley’s practice focuses on estate planning, with a particular emphasis in the areas of wealth transfer tax planning and wealth transfer strategies. Mr. Stanley has experience in individual estate administration, closely-held business succession planning, asset protection and tax financial planning. Additionally, he has experience with life insurance trusts, retirement account analysis, charitable trusts, private foundations and other charitable planning. Mr. Stanley teaches a class regarding charitable planning at Washington University School of Law. Mr. Stanley is also a Member of the St. Louis University Bequest and Gift Council, Chairman of the Children’s Legacy Advisors Leadership Board of St. Louis Children’s Hospital, and a Member of the Board of St. Louis Children’s Hospital Foundation.
Van Fleet, Lisa. Partner – St. Louis. Ms. Van Fleet is the leader of the firm’s Employee Benefits and Executive Compensation Client Service Group. She counsels clients, including tax-exempt organizations, with respect to qualified and nonqualified retirement plans, welfare and fringe benefit plans, and deferred and equity-based compensation. Ms. Van Fleet has substantial experience advising tax-exempt organizations regarding the special employee benefit rules applicable to such organizations. Ms. Van Fleet is a frequent speaker and author regarding employee benefit topics.
Walker, Krishna. Associate – St. Louis. Ms. Walker is a real estate lawyer who has advised non-profit clients on a range of finance and real estate transactions including commercial leases, construction loans, loans secured by existing real estate, and issues arising from tax exempt bond transactions. Ms. Walker has also advised and assisted non-profit organizations with formation and obtaining recognition of tax-exempt status from federal and state taxation authorities. Prior to becoming an attorney, Ms. Walker was an Assistant Vice President for Human Resources at Bank of America.
Ware, Jordan. Associate – Washington, DC. Ms. Ware’s practice focuses on estate and business planning, taxation and estate and trust administration. She works with high net-worth individuals, executives, and business owners primarily in the areas of estate and gift tax planning, business succession planning, charitable planning, general tax and corporate planning, and estate and trust administration. She has also advised charities and foundations regarding organizational issues. Ms. Ware is a member of the District of Columbia Bar – Estates, Trusts and Probate Law Section.
Wolff, Frank. Partner – St. Louis. Mr. Wolff’s practice includes representation of public, private and nonprofit corporations. He regularly serves as general counsel for clients who do not choose to employ inside counsel, handling or supervising a variety of matters typically impacting private businesses. Mr. Wolff currently serves as general counsel of the Missouri Botanical Garden and the Missouri Historical Society and regularly advises Opera Theatre of St. Louis, The St. Louis Science Center and Webster University. He is experienced in the law of cultural organizations and state political subdivisions formed to administer them. He has served as a trustee of John Burroughs School and St. Louis Children’s Hospital and as a director of BJC Healthcare System. He counsels regularly on the application of the principles of Sarbanes-Oxley as they impact not-for-profit organizations and on executive compensation for not-for-profit executives.
Wylie, John R. Partner – Colorado Springs. Mr. Wylie’s practice primarily focuses on the legal needs of religious organizations. He joined the firm in 1989, after practicing in California for more than six years. Mr. Wylie has worked since 1983 as general corporate and tax counsel to religious and other nonprofit organizations. Some of the religious organization clients he represents include The Navigators, Young Life, The Christian and Missionary Alliance, Biblica, HCJB World Radio Missionary Fellowship, OMF, Denver Seminary, OC International, MOPS International, Inc., Billy Graham Evangelistic Association, David C Cook, Fellowship of Christian Athletes, Compassion International, and Awana Clubs International. Other nonprofit organizations with whom he works include JA Worldwide (f/k/a Junior Achievement), ComCor, Colorado College and United States Volleyball Association. Mr. Wylie’s experience includes such activities as obtaining private letter rulings from the IRS, structuring mergers and other collaborations between nonprofit organizations, providing counsel regarding the international activities of such organizations, and negotiating and closing major asset transactions.
Young, Richard R. Managing Partner – Colorado Springs. Mr. Young is the managing partner of the Colorado Springs office. He joined the firm in 1973 and has worked since then in the areas of litigation and dispute resolution, property taxation and exemption and sports law. Mr. Young has managed large commercial and construction cases in numerous state and federal courts. He has lectured and has particular practical expertise in the areas of sports-related disputes, property taxation and exemption, and litigation involving nonprofit entities. Mr. Young has considerable experience in anti-doping matters and was the principal draftsman of the World Anti-Doping Code. He currently serves on the World Anti-Doping Agency Foundation Board. Mr. Young has also been integrally involved for several years with drafting and adoption of legislation by the Colorado General Assembly. Senate Bill 237, which broadened the property tax exemption available to religious organizations, was adopted in 1989. House Bill 1322, which eliminated the so-called “Colorado Benefit Test” requirement for charitable exemptions, was adopted in 1990. In 1991, Mr. Young helped lead a coalition that was successful in defeating legislation to reverse the liberalization of religious property tax exemptions. He was also actively involved in opposing the proposed Constitutional amendment to eliminate property tax exemption for many nonprofit organizations.