Sarah Hoffmann | Corporate Tax Law | Executive Compensation

Education

The University of Alabama School of Law

LL.M., in Taxation, 2016
Vanderbilt University Law School

J.D., 2012
Vanderbilt University

B.A., 2009, summa cum laude, Vanderbilt Law School ENGAGE Scholar

Bar Admissions

What type of clients do you represent?

I primarily represent tax exempt and closely held for profit businesses, as well as individual executives who run those businesses.
What do you see on the horizon in your area of practice?

With the recent influx of funding for the Internal Revenue Service, I expect to see increased enforcement in areas of the tax law that have historically been unenforced by the IRS.
What do you find most exciting about your work?

I enjoy piecing together the steps needed to get clients the tax outcomes they desire. It is often like putting together a jigsaw puzzle, and it's very gratifying when all of the pieces fall into place.

Select Matters

Executive Comp/ERISA:

Executive Comp: Provide domestic and cross-border tax advice for executives under Section 409A and 280G of the Internal Revenue Code
ACA: Filed more than 25 ESRP filings under the Affordable Care Act, with total penalty savings exceeding $10 million
ERISA: Advise clients on ERISA compliance matters for the general operation of qualified retirement plans.
ERISA: Voluntary Correction Program (VCP) filings for retirement plans
ERISA: Advise clients on ERISA matters that arise during the sale of a company, including plan merger and termination and continued liability considerations for purchasers.

Nonprofit/other tax:

Foundation work: Counsel to high net worth families to create charitable family foundations to further those families’ charitable plans
Tax-exempt: Created multiple tax-exempt hospital systems, including one system with more than 30 taxable and tax-exempt entities
Tax-exempt: Experience working with acquisitions and dispositions of assets of Tier 1 research universities
Tax-exempt: Created, qualified, and advised more than 50 tax-exempt organizations.
Private Letter Ruling Requests: Filed multiple private letter ruling requests with the Internal Revenue Service (IRS), including a request to forgive a blown S-election that saved the client more than $70 million in back taxes

Education

The University of Alabama School of Law, LL.M., in Taxation, 2016
Vanderbilt University Law School, J.D., 2012
Vanderbilt University, B.A., 2009, summa cum laude, Vanderbilt Law School ENGAGE Scholar

Courts

Bar Admissions

Professional Affiliations

Awards & Accolades

Community Involvement