Complementing our roster of seasoned healthcare attorneys are our nationally recognized tax attorneys. With respect to investor-owned healthcare companies, our tax attorneys routinely address the federal, state and local tax considerations of acquisitions, sales, divestitures and syndications. They also have extensive experience assisting nonprofit healthcare providers in navigating the complex laws and regulations to qualify for tax exemption and counsel tax-exempt healthcare organizations on the potential risks associated with transactional matters, issues of unrelated business taxable income and reporting matters. In addition, we advise public charities and private foundations in the healthcare sector on the IRS's enforcement methods, such as the intermediate sanctions and self dealing rules, that also pose a threat to such organizations. Representing both investor-owned and nonprofit organizations, Waller Lansden has structured numerous healthcare joint ventures, from ancillary service arrangements to whole hospital joint ventures, between these two types of providers and advised on the tax implications of such joint ventures. In addition, Waller Lansden has also served as bond counsel for nonprofit organizations involved in tax-exempt financing activities. Our tax attorneys closely monitor and participate in legislative developments that impact both nonprofit and investor-owed healthcare companies, including testifying at recent Congressional hearings on the nonprofit sector.