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Lisa B. Petkun

Lisa B. Petkun is a partner in the Tax Practice Group of Pepper Hamilton LLP. Ms. Petkun concentrates her practice on sophisticated tax planning on behalf of individuals, partnerships and corporations. Her areas of concentration include choice of business entity, tax and compliance issues associated with nonprofit organizations, taxation of lawsuit payments and recoveries, estate, gift and personal planning, independent contractor compliance, and tax structuring for Marcellus Shale owners.

Ms. Petkun counsels nonprofit organizations on a wide range of issues, including unrelated business taxable income, Forms 990 and 990-PF compliance, excess benefit transaction matters, formation of new exempt entities, and state charitable solicitation and registration laws. In the area of independent contractor and wage/hour compliance, Ms. Petkun designs programs for companies to enhance compliance with such laws at the federal and state levels. She co-heads Pepper’s Independent Contractor Compliance Practice Group, an interdisciplinary team of more than 30 labor, tax, employee benefits and class action attorneys. She also co-publishes a blog on the subject at www.IndependentContractorCompliance.com, including a monthly update of IC Compliance News. She also co-authored “Michigan Limited Liability Company,” which is published by Data Trace Legal Publishers, Inc. Ms. Petkun is a co-author of BNA Tax Management Portfolio, “Charitable Remainder Trusts and Pooled Income Funds” (First Edition).

In December 2013, Ms. Petkun received The William R. Klaus Pro Bono Award from Pepper Hamilton for her work in assisting with the formation of numerous charitable organizations on a pro bono basis and for conducting training sessions for both Pepper attorneys and clients.

Ms. Petkun has published numerous articles, including:

  • “Challenges to Deducting Settlement Payments under the False Claims Act: Fresenius Sheds Light on the Burden” (co-author), Bloomberg BNA, October 29, 2013
  • “Purely Public Charity in Pennsylvania? Retirement Home Fails Tests in Dunwoody,” Pepper Hamilton LLP Tax Update, July 16, 2013
  • “Federal Appeals Court Holds That Supplemental Unemployment Compensation Benefits Are Not ‘Wages’ Subject to FICA Taxation, Creating Circuit Split” (co-author), Corporate Counsel Review, South Texas College of Law, (Vol. XXXII, November 1, May 2013)
  • “A Look at the Toughest Unemployment Discrimination Law,” Law360 (LexisNexis), March 20, 2013
  • “Hidden Due Diligence Risk in Mergers, Acquisitions, and Investments: Independent Contractor Misclassification Oftentimes Overlooked by Private Equity Firms, Hedge Funds and Other Investors,” American Bar Association’s Business Law Today, January 23, 2013
  • “How Companies Can Minimize the Risks of Independent Contractor Misclassification,” BNA’s Compensation Planning Journal, August 3, 2012
  • “Update on Independent Contractor Misclassification: The States Have Taken the Lead in Cracking Down,” HR Specialist, June 25, 2012
  • “Bill Addresses Independent Contractor Misclassification,” National Law Journal, May 24, 2010”
  • “Form Over Substance or Constructive Receipt – What Is the Substance of the Cap Gemini Cases?” (co-author), BNA Tax Management Memorandum, Vol. 52, No. 22 October 24, 2011
  • “The IRS Has Revoked Tax-Exempt Status of More Than 275,000 Organizations,” Pepper Hamilton LLP Tax Update, July 2011
  • “The Payroll Fraud Prevention Act: New Congressional Bill Seeks to Crack Down on Independent Contractor Misclassification,” Pepper Hamilton LLP Client Alert, April 2011
  • “The American Recovery and Reinvestment Act of 2009 and The Small Business Jobs Act of 2010 Reduce Tax Imposed on Certain Asset Sales by S Corporations in 2010 and 2011,” Pepper Hamilton LLP Tax Update, October 2010
  • “Beginning in 2012, New 3 Percent Withholding Applies to Medicare Payments,” Pepper Hamilton LLP Health Care Law Alert, October 2010
  • “Fair Playing Field Act of 2010 Would End ‘Safe Harbor’ for Businesses Misclassifying Employees as Independent Contractors,” Pepper Hamilton LLP Client Alert, September 2010
  • “Recent TAM on a Sport Association’s UBTI Finds Acceptable Split of Income and Employee Activity,” Pepper Hamilton LLP Tax Update, May 2010
  • “Bill Addresses Independent Contractor Misclassification,” National Law Journal, May 24, 2010
  • “Tax Benefits in Hiring Incentives to Restore Employment Act of 2010,” Pepper@Work, April 2010
  • “Pepper Lawyers Victorious on Behalf of Quality Stores,” Pepper Hamilton LLP Bankruptcy Client Alert, March 2010
  • “Bill Would Allow Pennsylvania Municipalities to Tax Real Estate Owned by Charities,” Pepper Hamilton LLP Tax Alert, December 2009
  • “L3Cs: A New Type of Entity,” Pepper Hamilton LLP Tax Update, July 2009
  • “Philadelphia Business Privilege Tax as Applied to Nonprofit Organizations,” Pepper Hamilton LLP Tax Alert, February 2009.
Ms. Petkun’s recent speaking engagements include:
  • “Independent Contractor Compliance Breakfast Briefing: What Tools Are Available to Help You Avoid or Minimize Liability for 1099ers?” jointly presented with BDO, May 16, 2012 (Washington, D.C.), May 23, 2012 (Boston, MA), June 6, 2012 (Berwyn, PA), June 7, 2012 (Philadelphia, PA), June 13, 2012 (New York, NY) and June 14, 2012 (Princeton, NJ)
  • “Form Over Substance or Constructive Receipt -- What Is the Substance of the Cap Gemini Cases?” BNA Advisory Board Meeting, July 21, 2011 (New York, NY)
  • “Preserving Tax-Exempt Status,” New Jersey Hospital Association Webinar, February 24, 2011
  • “Independent Contractor Compliance 2010-2011: How to Eliminate or Minimize Misclassification Liability in the Face of Heightened Risks of Using Independent Contractors,” jointly presented with Kelly Services, Inc., January 2011 (Detroit and Pittsburgh); and jointly presented with Marcum LLP Accountants and Advisors, November 2010 (Boston), (New York City, Philadelphia, Princeton, and Berwyn, PA) July 2010.
Ms. Petkun is a member of the Exempt Organization Committee and the Fiduciary Income Tax Committee of the American Bar Association Tax Section, and she is a past chair of its Distributable Net Income, Forms Subcommittee. She has lectured at various tax-related seminars.

Ms. Petkun is a board member of Breastcancer.org, a nonprofit organization dedicated to providing the most reliable, complete and up-to-date information about breast cancer. She served as chair from 2005-2008.



Education
B.A. 1972, magna cum laude, Case Western Reserve University
J.D. 1975, cum laude, Temple University School of Law; editor, Law Review

Clerkships
1975-77 Law Clerk for the Honorable Raymond J. Broderick of the U.S. District Court for the Eastern District of Pennsylvania

Bar Admissions
Admitted to practice in Pennsylvania

Lisa B. Petkun
Partner
Phone: 215.981.4385
Fax: 215.981.4750
petkunl@pepperlaw.com
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Office(s)
Philadelphia

Practice Area(s)
Funds Services
Health Care M&A, Financings and Joint Ventures

Health Care Real Estate, Land Use, Construction, Energy, and Environmental Law
Health Care Services

Independent Contractor Compliance Practice
Investment Funds Industry Group

Nonprofit Organizations and Foundations
Small Business Investment Company (SBIC) Practice

Tax


Articles


Final Noncompensatory Partnership Options Regulations Could Affect the Tax Treatment of Penny Warrants and Other Arrangements

In Frank Aragona Trust, Tax Court Holds that Trustees’ Activities as Employees Count for Purposes of Material Participation Under Code Section 469


Foreign Tax-Exempt Organizations Exempt from Withholding Tax

Congress Re-Introduces Independent Contractor Misclassification Law


U.S. Supreme Court Agrees to Hear Government’s Appeal of Sixth Circuit’s Ruling in U.S. v. Quality Stores that SUB Payments Are Not ‘Wages’ Subject to FICA Taxation

Challenges to Deducting Settlement Payments under the False Claims Act: Fresenius Sheds Light on the Burden


Purely Public Charity in Pennsylvania? Retirement Home Fails Tests in Dunwoody

Federal Appeals Court Holds That Supplemental Unemployment Compensation Benefits Are Not ‘Wages’ Subject to FICA Taxation, Creating Circuit Split


Changes in the IRS Independent Contractor Classification Program

Hidden Due Diligence Risk in Mergers, Acquisitions and Investments: Independent Contractor Misclassification Oftentimes Overlooked by Private Equity Firms, Hedge Funds and Other Investors


Pepper Victory Reaffirmed: Sixth Circuit Denies Petition for Rehearing U.S. v. Quality Stores Ruling that SUB Payments Are Not ‘Wages’ Subject to FICA Taxation

New Misclassification Bill Introduced in Congress: The Independent Contractor Tax Fairness and Simplification Act of 2012 Seeks to Eliminate ‘Safe Harbor’ for Businesses


Pepper Victory: Sixth Circuit Holds that Supplemental Unemployment Compensation Benefits Are Not ‘Wages’ Subject to FICA Taxation

How Companies Can Minimize the Risks of Independent Contractor Misclassification


Update on Independent Contractor Misclassification: The States Have Taken the Lead in Cracking Down

Independent Contractor Misclassification Update 2012: How Companies Can Minimize the Risks


Fair Playing Field Act of 2012: Congress Trying Again to End ‘Safe Harbor’ for Businesses that May Have Misclassified Employees as Independent Contractors

Informal New York City Department of Finance Advice Presents Expense Disallowance Risks for Investment Management Partnerships


Congress Reintroduces the Employee Misclassification Prevention Act that Would Make Misclassification of Employees as Independent Contractors a Federal Offense

IRS’s New Voluntary Classification Program Adds Another Choice for Companies Concerned About Their 1099ers


The IRS Has Revoked Tax-Exempt Status of More Than 275,000 Organizations

The Payroll Fraud Prevention Act: New Congressional Bill Seeks to Crack Down on Independent Contractor Misclassification


The American Recovery and Reinvestment Act of 2009 and The Small Business Jobs Act of 2010 Reduce Tax Imposed on Certain Asset Sales by S Corporations in 2010 and 2011

Beginning in 2012, New 3 Percent Withholding Applies to Medicare Payments


Fair Playing Field Act of 2010 Would End ‘Safe Harbor’ for Businesses Misclassifying Employees as Independent Contractors

Recent TAM on a Sport Association’s UBTI Finds Acceptable Split of Income and Employee Activity


Bill Addresses Independent Contractor Misclassification

Bills Introduced in Congress Would Make Employee Misclassification a Federal Labor Law Violation


Independent Contractor Misclassification: How Companies Can Minimize the Risks

Tax Benefits in Hiring Incentives to Restore Employment Act of 2010


Pepper Lawyers Victorious on Behalf of Quality Stores

Independent Contractor Alert: Feds on the Lookout for Misclassification


Bill Would Allow Pennsylvania Municipalities to Tax Real Estate Owned By Charities

Do Tax-Exempt Hospitals Have a Future?


L3Cs: A New Type of Entity

Third Circuit Affirms District Court’s Award to Offset Plaintiff’s Increased Taxes in ADEA Case


Philadelphia Business Privilege Tax as Applied to Nonprofit Organizations

IRS Sends Questionnaire to Colleges and Universities


Tax-Exempt Health Care Organizations: Get Ready for the New Form 990

Get Ready for the New Form 990


New IRS Independent Contractor Test

Health Care Entities Should Understand New IRS Independent Contractor Test


PPA Changes Rules for Charitable Contributions and Exempt Organizations

Numerous Tax Provisions Embedded in Pension Act


Section 470: A Trap for Unwary Health Care Providers and Leasing Companies

IRS Proposed Regulations Clarify Link Between Excess Benefit and Tax-Exempt Status


State and Local Tax Relief for Victims of Hurricane Katrina

What You Should Know About Appraisal Summaries


March 1 Deadline for PA Homeowners to File for Property Tax Relief

Supreme Court Resolves Split in Circuits on Taxation of Contingent Attorney Fees


Tips About the American Jobs Creation Act of 2004

Update on Joint Ventures


Goods and Services: Disclosure Requirements

No Substantiation Without Representation


Charitable Remainder Trusts

IRS Sticking to Strict Ruling on Nonprofit/For-Profit Hospital Joint Ventures


What Is a 'Purely Public Charity' in Pennsylvania?

The New Markets Tax Credit: Is It Right for You?


Tax Planning For IPOs - What To Do Before Going Public: Part I of VI

Tax Planning For IPOs - What To Do Before Going Public: Part II of VI


Tax Planning For IPOs - What To Do Before Going Public: Part III of VI

Tax Planning For IPOs - What To Do Before Going Public: Part IV of VI


Tax Planning For IPOs - What To Do Before Going Public: Part V of VI

Tax Planning For IPOs - What To Do Before Going Public: Part VI of VI


Articles


The Tax Treatment of Settlement Payments Under the Federal False Claims Act and in Environmental Enforcement Cases

Banking Offshore: The Gathering Storm


Closely-Held Business Webinar Series: Tax & Benefits


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