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.
Nonprofit Team – Keith Kehrer
Higher Education Team – Hal Goldsmith, Kathryn Elliot Love, Michael Cannon
Charitable Planning Team – John Readey
Nathan Boyce, Erika Labelle, and Keith Kehrer
Van Fleet, Lisa
Angell, Jean. Of Counsel. New York. Ms. Angell’s practice focuses on income, estate and gift tax planning, planned charitable giving, business continuation planning, administration of trust and estates, trust dispute resolution and international trusts and tax matters. Ms. Angell currently serves on the Boards of Directors of WNYC Radio, Milton Academy and the Mountain School of Milton Academy.
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.
Barks, Shannon. Counsel – Kansas City. Ms. Barks regularly represents clients in complex charitable planning, including trusts, gift annuities and other planning strategies, and the creation and establishment of tax exempt organizations and private foundations. She also advises tax exempt organizations on tax matters, compliance and business related matters.
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.
Bland, Michael. Partner. Denver. Mr. Bland counsels business owners, executives, professionals, and high-net-worth families on tax and estate planning strategies, wealth transfer and preservation tactics, business succession planning, and charitable giving methods, while integrating those techniques with each client’s business, tax, and personal goals and values.
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.
Cannon, Michael. Of Counsel – St. Louis. Michael Cannon is a member of the firm’s higher education team which works with institutions and their leadership to navigate the complex regulatory, federal enforcement, intellectual property, commercial and litigation challenges such institutions confront on a daily basis.
Civins, Kim. Partner – 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.
Edwards, Jessica. Associate – St. Louis. Mrs. Edwards 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. Mrs. Edwards is also assisting charities to secure state sales tax exemption.
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.
Gabbard, Renee. Partner. Irvine. Ms. Gabbard’s practice focuses on privately held businesses, high net worth clients, and charitable organizations. Her areas of practice include all aspects of income, capital gains, gift and estate tax planning, charitable planning, advanced wealth and business succession planning, capital gains tax deferral techniques, acquisition, sale and liquidity planning, private corporate structuring, asset freeze techniques, family office planning, insurance planning, trust tax planning, and trust administration.
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.
Goldsmith, Hal. Partner – Hal Goldsmith is a litigation partner and experienced trial lawyer in the firm’s St. Louis and Chicago offices. Using the unique insight gained during his time as a federal and state prosecutor, Hal is ideally situated to guide clients through their white collar matters, internal investigations, regulatory enforcement matters, and complex commercial litigation.
Hodes, Scott. Senior Counsel – Scott Hodes has been in active practice for more than four decades. Mr. Hodes practices in the field of art law and actively represents a number of prominent artists, artist organizations, dealers and collectors in all aspects of their business. He has published three books on art and the law, and has written and spoken extensively on this subject.Mr. Hodes is a recognized leader in metropolitan Chicago’s business community. Long active in bar, civic and political affairs, he was elected to serve three terms on the Democratic State Central Committee (1970-1982). He has served as co-chairman of the Illinois Attorney General’s Advisory Commission and as chairman of Chicago’s Navy Pier Development Authority from 1988 to 1990. He has served as principal outside counsel to the Arts in Embassies Program of the U.S. State Department from 1991 to 1993. He was co-chairman of the Private Enterprise Review and Advisory Board of the State of Illinois from 1992 to 1994, and was appointed in 1994 by the governor and served as a member of the State of Illinois Savings Board until 2010. He was counsel to The Harold Washington Foundation. Mr. Hodes is a founder and past president and a director of The Lawyers for the Creative Arts. He serves as a trustee and member of the Executive Committee of the National Museum of Mexican Art in Chicago, a director of the Chicagoland Chamber of Commerce, and as a consultant to the Frank Lloyd Wright Foundation.
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.
Kennedy, Cynthia. Counsel. Chicago. Ms. Kennedy represents individuals, tax-exempt organizations, closely-held corporations and corporate and individual fiduciaries concerning standard and sophisticated estate planning transactions and trust and estate administration. Ms. Kennedy serves on the board of directors of the Peoria Art Guild and Mental Health America Illinois Valley.
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.
Levin, Joel. Partner – New York. Joel Levin has lectured and written extensively on various estate planning topics. 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. He has drafted countless wills and trust agreements, including trusts for children with special needs, for grandchildren, for life insurance, for tax advantages and for charitable purposes. He also focuses on pre-nuptial and post-nuptial planning, separation agreements and divorce.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.
Lin, Charles. Associate – Irvine, California. Mr. Lin is experienced in helping individuals and families advance their charitable goals through gift and estate planning by reducing the income, estate, and gift tax consequences to the donor, in order to maximize the benefit to the receiving organization, in a manner consistent with the aims of the donor.
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.
Tiffany McKenzie, Associate. Atlanta. Ms. McKenzie advises clients in the areas of estate planning, estate administration, charitable planning, and family foundations
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).
Peck, Edward Of Counsel – New York. Edward Peck concentrates his practice in estate planning, estate administration and Surrogate’s Court matters. Mr. Peck advises clients in structuring estate plans, drafting wills, revocable trusts, all types of irrevocable trusts, including insurance, residence and charitable trusts, and retirement beneficiary designation forms. He also provides clients with legal and tax advice in connection with probate, filing of fiduciary estate and income tax returns, estate tax audits and fiduciary accountings. He is active in estate and tax planning for high net worth individuals, corporate executives, closely held business owners and artists. Mr. Peck’s practice also includes international tax planning for non-U.S. individuals. With the preparation of complex wills and trusts, Mr. Peck serves as counsel, executor, and/or trustee to effectuate the plan. Another focus of his practice includes Surrogate’s Court litigation involving will and trust controversies and disputes against descendants’ estates.
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.
Rohan, Lorrie. Attorney – St. Louis. Lorrie Rohan is a member of the firm’s Accelerated Review Team.
Ms. Rohan’s areas of focus include complex discovery reviews in the areas of white collar securities, class and derivative actions, intellectual property, commercial litigation, and finance.
Ms. Rohan’s professional history includes an extensive background in all phases of complex litigation defense. Prior to joining the firm, she worked with major US-based oil petro-chemical refineries concentrating in environmental litigation defense, remediation, regulatory compliance, and marketing. She also practiced at a prominent Los Angeles law firm specializing in labor and employment defense.
Rook, Jarriot. Associate – St. Louis. Jarriot Rook practices in the areas of estate planning, business succession planning, and post-death estate and trust administration. Mr. Rook assists clients with pre-death estate planning and wealth preservation by designing and implementing plans to minimize income, gift, estate and generation-skipping transfer taxes through the use of irrevocable trusts (including irrevocable insurance trusts, intentionally defective irrevocable grantor trusts, qualified personal residence trusts, grantor retained annuity trusts and installment sale transactions to grantor trusts), lifetime gifting, and closely-held business succession planning. Mr. Rook also prepares core estate planning documents such as wills, revocable trusts, financial powers of attorney and healthcare powers of attorney.
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.
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.
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.
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.