US law firm Quarles & Brady announced last week that Dawn Gabel has re-joined the firm’s Phoenix office as a partner in its Tax Law Practice Group. She was formerly with the Firm from 1989 to 2002, leaving as a partner to join Steptoe & Johnson, where she has worked for the past 13 years.
Gabel focuses her practice on sales and use tax advice and litigation, property tax advice and litigation, and multistate income tax advice and litigation. She represents clients across a broad range of industries, including energy, construction, retail, manufacturing, low-income housing, remote vending, and development of golf courses and resorts.
Gabel has been recognized by her peers inThe Best Lawyers in America, The Legal 500 US andSouthwest Super Lawyers.
She received her law degree, cum laude, from the University of Arizona College of Law and her bachelor’s degree from Arizona State University.
Stradley Ronon has announced that it has recruited tax lawyer Roger S. Wise from K&L Gates. He joins the Washington office.
Wise counsels clients on tax issues affecting the investment management and financial services industries, as well as the federal income tax ramifications of business transactions. His experience includes structuring open-end and closed-end mutual funds, hedge funds, real estate funds (including REITs) and private equity funds, insurance products and financial transactions. Wise advises clients on qualification issues for registered investment companies (RICs) and on the tax consequences of swaps and other derivative instruments, information reporting requirements and penalties, and in-kind redemptions by ETFs.
In addition, Roger counsels clients on the federal income tax aspects of business transactions, including inbound and outbound investments, joint ventures, corporate restructuring and complex partnership transactions. He regularly handles private letter ruling requests with the IRS, works on contested matters at the IRS Audit and Appeals level and counsels clients on the tax consequences of settlements with private litigants and governmental entities.
Roger has written numerous articles and client alerts, is a frequent speaker at industry and in-house conferences on tax and investment management topics, and has served as an adjunct professor in the Georgetown University School of Law LL.M. tax program.
“Roger’s experience aligns well with our client base and our expanding roster of legal talent, and we are excited to add someone of his caliber to our growing investment management group, corporate practice and Washington office,” said Stradley Ronon Chairman William R. Sasso. “A strategic, forward-thinking adviser like Roger can be critical to a business’s growth, and I am excited for our clients to leverage his skills and experience.”
“Stradley Ronon has long had a stellar reputation within the tax and investment management industries, and I am thrilled to be able to grow my practice at such a well-respected firm,” said Wise. “I was drawn to Stradley Ronon because of the sophistication of its work, combined with its collegial culture, close-knit partnership and strong leadership.”
Akin Gump Strauss & Feld has lost one of its tax counsel, Hugo Webb.
Hugo started his career with Olswang, moving to Bingham McCutchen after 5 years. He joined Akin Gump in October 2014.
The new job title at Ambridge Europe is Underwriting Manager – Tax.
Norton Rose Fulbright has announced the appointment of Marcin Matyka as a partner and head of its Polish tax practice. Marcin joins from DLA Piper in Warsaw where he led the tax team.
Marcin is an experienced advocate and tax adviser. He predominantly advises clients on strategic and international tax projects, in particular relating to income tax and tax proceedings. He also assists clients on issues relating to white collar crime, PPP structures and intellectual property.
He is joined by lawyers Monika Poteraj and Grzegorz Gole?, and advocate trainee, Anna ?aszczuk. The team is also looking to further expand in the coming months.
Dominic Stuttaford, head of tax, Europe, Middle East, Asia and Brazil comments:
“Our European team has grown in the last twelve months and Marcin’s wealth of experience in international matters will add further depth to our multinational offering to clients. Marcin’s work across a range of sectors is also a great fit with our industry strengths.”
Piotr Strawa, the managing partner at Norton Rose Fulbright’s Warsaw office, said:
”We are delighted to welcome Marcin Matyka and his team aboard who are held in extremely high regard by industry and clients alike. We look forward to working together to further develop and expand the practice in the coming months.”
Marcin Matyka said:
“My practice has a focus on the energy, financial institutions and pharmaceutical sectors, which have great synergy with Norton Rose Fulbright’s strengths. I look forward, along with our team, to contributing to and strengthening our capabilities in Warsaw.
Marcin’s appointment follows the recent addition to the tax team of Bart le Blanc, a partner in Amsterdam. Norton Rose Fulbright’s global tax practice comprises over 50 partners. The team advises in all areas of commercial and international taxation and on complex, high-value transactions and structuring spanning a wide range of industries and jurisdictions.
Alston & Bird has expanded its federal and international tax capabilities with the addition of Scott Harty as partner in the firm’s Atlanta office.
“Our tax practice has experienced vibrant growth in recent years, and Scott’s addition to the team is an important continuation of that trajectory,” said Sam Kaywood, Alston & Bird partner and co-chair of the Federal Income & International Tax Group. “With tax authorities the world over seeking to increase tax revenue to bridge budget deficits, Scott’s extensive experience and know-how further deepen our bench capacity to advise multinationals who are facing increasing challenges and uncertainties in the areas of tax planning and dispute resolution.”
Harty’s practice focuses on complex domestic and cross-border commercial transactions, including taxable and tax-free mergers and acquisitions, joint ventures and corporate restructurings. He has substantial experience advising corporate and private clients on all facets of U.S. inbound and outbound investments, including private equity investments, treaty planning, Subpart F and withholding tax issues arising under the Foreign Account Tax Compliance Act (FATCA) and the Foreign Investment in Real Property Tax Act (FIRPTA).
“Given the complexity and cross-border nature of today’s global economy, Scott’s outstanding track record of creating innovative solutions to sophisticated international tax issues will enhance our ability to serve our clients,” said Edward Tanenbaum, co-chair of the Federal Income & International Tax Group. “He brings remarkable insight to the legal and business intricacies of tax planning and disputes and will be a tremendous resource for clients as they look to achieve their business goals without tax friction.”
Harty also represents clients in domestic and international tax controversy matters, including Internal Revenue Service administrative audits and appeals, as well as negotiation and settlement of taxes and civil penalties. He handles tax audits for public and private companies, income and gift tax audits for individuals and cases with significant offshore trust and foreign corporate tax issues. He will also collaborate with the firm’s private client practice on similar matters, including the tax implications of cross-border wealth transfer planning, advising families on their business and private equity investments and handling IRS controversies.
“Scott’s addition gives us even more firepower to meet the demand for sophisticated tax planning by our multinational clients both locally and on a global scale,” said Janine Brown, partner in charge of Alston & Bird’s Atlanta office. “He will have an important role to play in a market where uncertainty about forthcoming tax reform will drive demand for thoughtful and creative tax counseling.”
A frequent speaker on domestic and international tax issues, Harty joins from the Atlanta office of Smith, Gambrell & Russell, LLP, where he was a partner and head of the Tax Practice.
Bär & Karrer has announced that it has hired a new tax partner, Susanne Schreiber.
Susanne joins from KPMG Switzerland where she headed the M&A tax team. She has wide-ranging expertise in corporate, international and M&A tax and has been involved in numerous domestic and international high-profile M&A transactions, post-acquisition reorganizations, restructurings, recapitalizations, acquisition financing and other tax planning.
Susanne has also vast experience in leading multinational tax teams in cross-border transactions. She worked for Hogan Lovells as a German attorney-at-law and tax advisor before she qualified as a Swiss tax expert. Susanne will join Bär & Karrer as co-head of the tax practice group.
Commenting on the appointment, senior partner Daniel Hochstrasser said: “We are delighted about the appointment of Susanne. She has a great market recognition, a reputation for excellence and a strong client following, which make her a valuable addition to our existing practice. We have ambitious plans for our tax practice group and we are confident that Susanne will play a key role in helping us deliver on them.”
Sutherland Asbill & Brennan has announced that Ellen McElroy has joined the firm’s Tax Practice Group as a partner in Washington, DC, expanding the firm’s tax accounting services. Prior to joining Sutherland, Ms. McElroy was a partner at Pepper Hamilton LLP.
Ms. McElroy has more than 25 years of experience advising clients on federal tax matters for businesses, primarily tax accounting concerns, accounting method considerations, and compliance and reporting issues. She regularly counsels clients on the proper tax treatment of costs associated with tangible property (including the treatment of repair costs), intangible property (including acquisition costs and recovery) and corporate transaction costs.
“We are very pleased to have Ellen join our tax practice,” said Sutherland Managing Partner Mark D. Wasserman. “She adds considerable value to a practice that has long been one of our firm’s areas of strength. Bringing Ellen on board highlights the firm’s continued commitment to providing the highest quality service to our clients for all of their federal, international, and state and local tax issues across the U.S.”
Ms. McElroy regularly represents clients before the Internal Revenue Service (IRS), including representation at the IRS National Office with private letter rulings and technical advice. She also represents a number of clients in controversy matters before the Examination and Appeals divisions, including matters involving Pre-Filing Agreements, Fast Track Appeals and the Compliance Audit Program.
Prior to entering private practice, Ms. McElroy led the transaction cost review practice for EY, where she worked on accounting methods and inventory matters for Fortune 500 companies. She also worked for the IRS Office of Chief Counsel where, over an eight-year government career, she developed and drafted legislative and regulatory proposals, supervised congressional investigations and administered Government Accountability Office audits involving the IRS.
“Ellen is a strong addition to our growing tax practice,” said Sutherland Partner and Tax Practice Group Leader W. Mark Smith. “Her exceptional knowledge and experience complements our nationally recognized team and will be of great use to our clients.”
Dechert LLP has announced that Michael A. Lehmann has joined the firm as a partner in the International and Domestic Tax group. Lehmann, who will be resident in the firm’s New York office, was most recently a partner at Manatt, Phelps & Phillips LLP.
“Michael is a wonderful addition to our tax group. His highly developed practice will be of great benefit to our clients,” said Daniel Dunn, chair of Dechert’s tax practice.
Lehmann is an experienced tax and tax-exempt organizations lawyer with 25 years of private practice covering virtually every aspect of New York State and Delaware corporate and federal, state and local tax law relevant to tax-exempt organizations, and substantial experience with overall federal income tax law.
“I’m very pleased to join this dynamic and well-rounded team at such a highly respected firm,” said Lehmann. “My practice fits very well with the firm’s strengths in the financial and healthcare sectors as well as its future goals.”
- Advised many not-for-profit organizations in connection with mergers of not-for-profit corporations, acquisitions of other non-profits corporations, consolidations and combinations of not-for-profit corporations and conversions of type of organization utilizing a variety of creative and innovative structures tailored to the specifics of the organizations involved.
- Represented numerous not-for-profit organizations in connection with structuring joint ventures, affiliations and strategic alliances with business entities, including forming limited liability companies, drafting joint operating agreements and forming partnerships.
- Served as regular outside counsel to several private foundations, providing services in connection with both routine corporate level transactions as well as in connection with private foundation excise tax matters.
- Obtained Section 501(c)(3) status for parents of multi-entity hospital systems, stand-alone hospitals, other health-related organizations, scientific research organizations, private foundations, arts organizations and other not-for-profit corporations.
- Served as special counsel to several private foundations requiring formal legal opinions or private letter rulings on virtually all types of private foundation excise taxes (excess business holdings, self-dealing, taxable expenditures).
- Assisted numerous Section 501(c)(3) corporations in planning and compliance related to unrelated trade or business income and unrelated debt financed income.
- Advised Section 501(c)(3) organizations regarding the establishment of affiliated lobbying organizations, political committees and trade organizations.
- Advised health care and other not-for-profit organizations in structuring lobbying activities, including compliance with Section 501(h).
- Represented many Section 501(c)(3) organizations in fiscal agency arrangements with non-Section 501(c)(3) organizations.
- Advised a wide variety of not-for-profit organizations on charitable fund raising structures and compliance, including forming auxiliaries, “friends of” organizations and related activities.
- Advised not-for-profit educational and health organizations on formation and operation of offshore captive insurance companies.
- Represented numerous not-for-profit organizations in structuring real estate investments and activities.
- Advised not-for-profit managed care plans on the implications of insurance activities.
- Represented numerous not-for-profit organizations in licensing arrangements and managing related tax issues.
- Assisted numerous not-for-profit organizations in developing for-profit subsidiary and for-profit holding company structures.
- Represented numerous not-for-profit and for-profit organizations in connection with obtaining private letter rulings on a variety of issues, including unrelated trade or business income, ERISA controlled groups, activities of qualified plans, status of VEBAs, taxation of real estate transactions, not-for-profit/for-profit joint ventures and tax ownership of leased equipment.
- Advised several New York metropolitan area hospital systems on physician practice acquisitions, physician incentive compensation and physician recruitment and retention programs.
- Assisted numerous not-for-profit corporations in IRS Form 990 planning and compliance.
- Advised trustees and senior management of numerous Section 501(c)(3) regarding issues under the “intermediate sanctions” rules regarding executive compensation and other potential “excess benefit transactions”.
- Obtained real property tax exemptions for many not-for-profit organizations.
- Developed conflict of interest policies for a broad spectrum of Section 501(c)(3) organizations.
- Represented numerous not-for-profit and for-profit corporations in audits and controversies involving federal, New York State and New York City tax authorities.
- Served as institution counsel for a variety of tax-exempt bond offerings involving hospitals and health care related borrowers.
- Served as institution counsel for a variety of debt restructurings involving transitions from taxable debt to tax-exempt debt, and vice versa.
- Served as developer’s counsel and also as investor’s counsel in low-income housing development projects and low-income housing tax-credit projects.
- Advised a wide spectrum of charitable organizations on establishing and maintaining endowment corporations.
- Advised many Section 501(c)(3) organizations on complex charitable giving structures, such as charitable remainder trusts and charitable lead trusts.
- Represented many non-profit organizations in obtaining and defending real property tax exemption, sales and other tax exemptions.
Lehmann is a graduate of Brown University (A.B., 1984), Columbia University School of Law (J.D., 1987) and New York University School of Law (LL.M., 1991). He is a member of the New York Bar.