Recent Publications - Katherine A. Heptig

Starting Jan. 1, IRS Can Collect Tax Deficiencies Directly from Partnerships
December 5, 2017 | Katherine A. Heptig | Corporate | Tax
A new audit regime, effective January 1, potentially shifts tax liabilities among partners. Starting in 2018, the IRS will be authorized to collect tax deficiencies directly from a partnership (including LLCs taxed as partnerships). This will result in current partners bearing tax liabilities relating to prior taxable years, even though the partnership may now have …
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Heptig Authors VC-List Article
September 13, 2017 | Katherine A. Heptig | Corporate
Kate Heptig’s article, “Equal Isn’t Always Fair: How to Divide Founders’ Equity,” appeared in VC-List, an online publication for the venture capital industry. To read the article, click here. …
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IRS Ruling Is Cause For Tax-Exempt Provider Concern
July 20, 2016 | Corporate | Health Services
A recent ruling[1] by the Internal Revenue Service has raised concerns about the applicability of tax-exempt status to accountable care organizations. The IRS has taken action which will cause tax-exempt organizations to pause and carefully examine their participation in ACOs or other provider networks, particularly when such an ACO or network does not participate in the Medicare Shared …
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