Don B. Stuart, Esquire 

Don Stuart is a partner at Waller Lansden and practices in the area of federal and state taxation. Representing both public and private companies, Mr. Stuart has extensive experience in the tax planning and structuring of mergers and acquisitions, tax-free and tax-deferred reorganizations, business formations, joint ventures, spin-offs, securities offerings, dispositions and other restructurings. His practice also includes limited liability companies, partnerships, venture capital financing, Real Estate Investment Trusts (REITs) and "S" corporations.

Mr. Stuart also counsels nonprofit and tax-exempt organizations on a variety of matters, including formations, joint ventures, sales/dispositions, executive compensation, tax-exempt bonds, intermediate sanctions, unrelated business taxable income and reporting matters. He has been closely following developments involving nonprofit hospitals and healthcare systems with respect to the examination, both at the state and federal levels, of their tax-exempt status, community benefit standards and charity care obligations. Mr. Stuart has written extensively and spoken in various forums on these issues.

Mr. Stuart represents clients before the IRS and state tax authorities in tax audits, appeals and obtaining letter rulings.

Mr. Stuart has written extensively on various tax-related topics, including articles on healthcare joint ventures between for-profit parties and tax-exempt organizations, tax-exempt hospital bonds and intermediate sanctions regulations for HealthLeaders magazine. He also has written on Tennessee taxation of venture capital funds, tax allocation agreements for financial institutions and tax-free reorganization transactions. Mr. Stuart has spoken to various professional groups on tax-related topics and has served on the faculty for the National Business Institute's annual seminar "Mergers and Acquisitions in Tennessee: The Art of Doing Deals" and the Tennessee Bar Association's "18th Annual Health Law Forum."

Education

• B.S., Bradley University, 1987
• J.D., cum laude, Thomas M. Cooley Law School, 1995
• Recipient, American Jurisprudence Award in Research & Writing, 1992
• Recipient, Certificate of Merit Award in Scholarly Writing I, 1993
• Listed in Who's Who: American Law Students
• Assistant editor, Thomas M. Cooley Law Review, 1994
• LL.M. in Taxation, University of Florida, 1997
• Graduate editor, Florida Tax Review, 1997

Professional Activities

• 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
• Elected Member, IRS Great Lakes Area Tax Exempt and Government Entities (TE/GE) Council
• Vice Chair, American Health Lawyers Association, Tax and Finance Practice Group
• Member, Editorial Advisory Board, AHLA Federal Healthcare Laws & Regulations
• Contributing author, Tennessee Limited Liability Company Forms and Practice Manual
• Named in Who's Who in American Law

Civic and Other Activities

• Member, Greater Cool Springs Chamber of Commerce, Economic and Community Development Committee
• Member, Franklin Tomorrow

Service Areas

• Federal and state taxation
• Corporate taxation
• Mergers and acquisitions

Industry Experience

• Healthcare
• Tax-exempt organizations
• Banking and financial services
• Aviation and aerospace