New Federal Tax Requirements on Hospitals

Douglas M. Mancino is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Los Angeles office. He has represented all types of nonprofit organizations for more than 35 years on tax, business and financial matters. He has extensive experience in audit, appeals and tax controversy matters, has served as lead tax counsel in 15 audits conducted by the IRS as part of its Coordinated and Team Examination Programs for large tax-exempt organizations, and has litigated several tax cases in the U.S. Tax Court and in the U. S. Court of Appeals.

Mr. Mancino has been profiled by California Law Business as among California’s most prominent practitioners in the tax exempt organizations and health care fields. Mr. Mancino also has been recognized by The National Law Journal as one of the nation’s leading managed care lawyers, by the Los Angeles Business Journal as one of Southern California’s top 100 health care executives, and by Los Angeles Magazine as one of L.A.’s “Super Lawyers.” He has also been named in The Best Lawyers in America, 1991-2011 editions and is listed in Chambers USA America’s Leading Lawyers for Business.

Mr. Mancino is the co-author of two in-print treatises: Taxation of Hospitals and Health Care Organizations (Matthew Bender Second Edition 2010), and Taxation of Exempt Organizations (Warren Gorham & Lamont 2010). Mr. Mancino also co-authored A Guide to Complying with Stark Self-Referral Rules (Atlantic Information Systems, Inc. 4th Edition, 2004), and Joint Ventures Between Hospitals and Physicians (Aspen Systems 1987). In addition, he has authored more than 85 articles and book chapters concerning tax-exempt organizations and health care issues.

Laura Kalick is the National Nonprofit Tax Consulting Director for BDO’s Institute for Nonprofit Excellence. Laura has over 35 years of experience in both private and government practice including the IRS National Office, the US Senate, large accounting firms and practicing law. She has advised a diverse group of complex exempt organizations including colleges and universities, trade associations, charities, hospitals, foundations and social welfare organizations.

Laura’s expertise covers transactions and contracts between exempt organizations and taxable entities, private inurement, private benefit and intermediate sanctions, unrelated business income and allocation of expenses, taxable subsidiaries, private use of tax-exempt bonds, charitable contributions, joint ventures, royalty, affinity and sponsorship agreements, debt-financed income, lobbying and political activity, private foundation excise taxes and compensation arrangements. Laura also works with nonprofit clients on FIN 48 documentation, IRS audits and preparing for the new Form 990.

Mr. Cerny represents a broad range of nonprofit organizations including hospitals, private foundations, universities, public charities, and trade associations, including U.S. affiliates of foreign charities. In this capacity, he provides advice on tax planning and legal representation on large case and team audits regarding tax controversies before the IRS, and compliance with federal requirements on governance and private foundation rules. He has extensive experience in the application of the federal tax code to nonprofit organizations. He served at the National Office of the IRS in Washington, D.C., where he was responsible for issuing private letter rulings and advising field offices on tax controversies. He served as the technical advisor to the Assistant Commissioner on Employee Benefits and Tax Exempt Organizations on major issues referred to Washington. Prior to joining McGuireWoods, he was a partner with Caplin and Drysdale in Washington, D.C., where his practice dealt with major private foundations and public charities. He is a well-known lecturer on the nonprofit sector, has authored a number of articles, and has taught tax law at major law schools.

Tricia Johnson is a tax director with Deloitte Tax LLP, based in Cincinnati. Her almost 20 year career has focused on non-profit healthcare providers, including Form 990 presentation, executive compensation, UBI, IRS audits, exemption issues and coordinating with the IRS Cincinnati TE/GE group and IRS National Office. She is also part of Deloitte’s national Health Reform PMO. Tricia has been a speaker at the AICPA Not-for-Profit conference and for various bar associations and CPA societies, is a CPA, and graduated from Miami University in Ohio.

Stephen LaGarde is a senior manager in Deloitte’s Washington National Tax office Global Employer Services group, specializing in compensation and employee benefit issues. He advises clients on qualified and nonqualified deferred compensation arrangements, health and welfare plans, equity-based compensation, fringe benefits, and employment tax issues. Stephen is a Certified Employee Benefit Specialist and a member of the American Bar Association and American Institute of Certified Public Accountants, and is currently serving on the AICPA’s Employee Benefits Tax Technical Resource Panel. Stephen graduated with highest distinction from the University of Virginia. He holds a law degree from the Georgetown University Law Center, where he served as editor in chief of The Tax Lawyer and currently serves as an adjunct professor of law.