Kathleen Gerber focuses her practice on corporate, partnership, and cross-border tax matters. She has significant expertise regarding the tax aspects of both taxable and tax-free mergers and acquisitions, partnership allocations, S corporations, publicly traded partnerships, financial instruments, debt restructurings, foreign tax credit, income tax treaties, and FBAR compliance. Kathleen has extensive experience negotiating and drafting tax provisions in a variety of transactional documents including operating agreements for limited liability companies, asset sale agreements, stock purchase agreements, merger agreements, credit agreements and disclosure documents in connection with both public and private stock and debt offerings. She also has experience with private equity fund formation and investment vehicles with a “social enterprise” or “impact investment” based focus.
Kathleen also advises nonprofit clients, including public charities, family and company foundations, social welfare organizations, Section 527 organizations, and social clubs. Her areas of expertise in the nonprofit sector include formation and corporate governance matters, applying for and maintaining tax-exemption, minimizing unrelated business taxable income, avoiding excess benefit transactions, supporting organizations, domestic and international grant-making, program-related investments, fiscal sponsorship arrangements, structuring joint-ventures with for-profit entities, and the federal tax rules governing private foundations.