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Donald "Don" B. Stuart

From large public and private healthcare companies to start-up companies to nonprofit organizations, Don Stuart brings a creative approach to solving complex tax and business issues. In healthcare transactions, Don provides a vital perspective on the nuance and complexity of the tax laws and their impact on how a transaction is structured for both investor-owned and tax-exempt healthcare organizations. Clients appreciate receiving Don's counsel at the onset of a deal and his tax planning advice and business solutions.

Don's extensive experience with for-profit companies includes transactions involving mergers and acquisitions, joint ventures, IPOs, liquidations and dispositions, spin-offs and tax-free reorganizations.

Nonprofit and tax-exempt organizations call on Don for assistance in a variety of matters, including board governance, conflicts of interest, joint ventures, intermediate sanctions, tax-exemption applications and Form 990 issues. In the nonprofit healthcare arena, Don has broad expertise with the new 501(r) requirements for tax-exempt hospitals.  From community health needs assessments to financial assistance polices to billing and collection limitations, Don counsels hospital organizations on navigating and complying with these 501(r) requirements.

Don also advises clients on limited liability companies, partnerships, private equity and venture capital financings, REITs and "S" corporations. He represents clients before the IRS and state tax authorities in tax audits and appeals, and in obtaining letter rulings. 

Don is the current Chair of the Tax and Finance Practice Group of the American Health Lawyers Association.

Don has also spoken to various organizations and professional groups on tax-related topics and written for numerous publications.

Experience

Mr. Stuart served as lead tax counsel for the following recent transactions:

  • Passport Health Communications, Inc., a healthcare technology provider, in its $850 million sale to UK-based Experian plc, the global information services company.
  • Acquisitions in excess of approximately $2 billion by a joint venture between a publicly traded hospital company and a university health system.
  • Malibu Boats, Inc. in its initial public offering of 8.2 million shares.
     

Professional

  • Member, Nashville, Tennessee and Michigan Bar Associations
  • Member, American Bar Association, including Sections of Taxation and Health Law, Corporate Tax Committee, Exempt Organizations Committee, Tax and Accounting Interest Group
  • Member, IRS Great Lakes Area Tax Exempt and Government Entities (TE/GE) Council
  • Chair, American Health Lawyers Association, Tax and Finance Practice Group
  • Former Vice Chair (2008-2014), American Health Lawyers Association, Tax and Finance Practice Group
  • Chapter Co-Author, The ACO Handbook: A Guide to Accountable Care Organizations, Second Edition
  • Member, Editorial Advisory Board, AHLA Federal Healthcare Laws & Regulations

Education

  • J.D., cum laude, Thomas M. Cooley Law School, 1995
    • Assistant Editor - Thomas M. Cooley Law Review
  • LL.M., University of Florida, Taxation, 1997
    • Graduate Editor - Florida Tax Review
  • B.S., Bradley University, 1987

Legal Services

Industries Served

Bar Admissions

  • Tennessee
  • Michigan

Up Close

Don enjoys traveling with his family, especially when it involves an opportunity to see a baseball game. He is a history buff and a classic car aficionado.