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:
Ms. Petkun’s recent speaking engagements include:
- “Philadelphia Nonprofit Property Owners Must Submit Forms by March 31 to Maintain Tax Exemption,” Pepper Hamilton LLP Client Alert, February 27, 2015
- “Earthquake in the Independent Contractor Field,” Pepper Hamilton LLP Tax Update, August 29, 2014
- “Final Noncompensatory Partnership Options Regulations Could Affect the Tax Treatment of Penny Warrants and Other Arrangements,” Pepper Hamilton LLP Tax Update, July 2, 2014
- “In Frank Aragona Trust, Tax Court Holds that Trustees’ Activities as Employees Count for Purposes of Material Participation Under Code Section 469,” Pepper Hamilton LLP Tax Update, July 2, 2014
- “Foreign Tax-Exempt Organizations Exempt from Withholding Tax,” Pepper Hamilton LLP Tax Update, July 2, 2014
- “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
- “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
- “Bill Addresses Independent Contractor Misclassification,” National Law Journal, May 24, 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.
- “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 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.
B.A. 1972, magna cum laude, Case Western Reserve University
J.D. 1975, cum laude, Temple University School of Law; editor, Law Review
1975-77 Law Clerk for the Honorable Raymond J. Broderick of the U.S. District Court for the Eastern District of Pennsylvania
Admitted to practice in Pennsylvania