Lisa B. Petkun is of counsel in the Tax and Estates 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.
Ms. Petkun has advised colleges and universities on executive compensation regarding compliance with the IRS rebuttable presumption rules to avoid an excess benefit transaction. She also has assessed various potential "unrelated business taxable income" matters and counseled regarding joint ventures with taxable partners for colleges and universities and represented donors and institutions in crafting restricted gift agreements and in answering questions related to charitable giving.
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.
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).