Our Federal Income and State and Local Tax Groups provide healthcare clients with high-level, broad expertise in taxation matters. 

Along with our Trusts and Estates Group, the Federal Tax Group provides counsel to tax-exempt healthcare organizations concerning all organizational and operational aspects of obtaining and maintaining federal tax-exempt and public charity status.  We also advise clients concerning the potential taxation of unrelated business activities, tax inurement issues and “permissible healthcare related tax” matters.  Along with our Employee Benefits Group, the Federal Tax Group provides guidance on the array of tax issues involved in compensation and benefits, deferred compensation, executive compensation and healthcare retirement benefits programs.  Our federal tax lawyers also regularly work with transaction lawyers to structure mergers, acquisitions, spinoffs and reorganizations in the most tax-efficient manner possible.

Our State and Local Tax (SALT) Group provides assists healthcare clients in planning and disputes involving state and local real and personal property taxes, including exemption issues for hospitals and other entities, and sales, use and transaction taxes.  For example, we have represented hospitals in preserving exempt property tax status where portions of facilities are used for for-profit purposes, and have resolved sales tax disputes involving equipment acquisition and leasing.  We have also worked extensively to protect and promote the SALT interests of our clients at the Maine Legislature.

Members of the Federal Taxation and SALT Groups, often working with members of our Litigation Group, regularly handle contested tax matters before the IRS, state and local taxing entities, and state courts, U.S. District Courts and the U.S. Tax Court.  We advise clients concerning IRS and state audits and appeals, working to develop strategies to resolve disputed matters where possible.