Don Stuart
Partner

Overview
Don Stuart brings a creative approach to solving complex tax and business issues for clients. Business owners, general counsel, in-house tax officers and others rely on him for his keen ability to not only navigate the tax laws and find practical and understandable solutions but to also follow through and implement them.
In healthcare transactions, Mr. Stuart provides a vital perspective on the nuance and complexity of the tax laws and their impact on how a transaction is structured for both investor-owned and tax-exempt healthcare organizations. Clients benefit from his business, legal and tax advice in transactional matters as well as ongoing operations.
Clients particularly admire his ability to follow through and implement a plan that works best for them.
Mr. Stuart's extensive experience with for-profit companies includes transactions involving mergers and acquisitions, joint ventures, IPOs, liquidations and dispositions, spin-offs and tax-free reorganizations.
Nonprofit and tax-exempt organizations call on Mr. Stuart for assistance in a variety of matters, including board governance, conflicts of interest, joint ventures, intermediate sanctions, tax-exemption applications and Form 990 issues. In the nonprofit healthcare arena, he has broad experience with the Section 501(r) requirements for tax-exempt hospitals. From community health needs assessments to financial assistance policies to billing and collection limitations, he counsels hospital organizations on navigating and complying with these 501(r) requirements.
Mr. Stuart also advises clients on limited liability companies, partnerships, private equity and venture capital financings, REITs and S corporations. He represents clients before the IRS and state tax authorities in tax audits and appeals, and in obtaining letter rulings.
Businesses look to Mr. Stuart as the best tax person for the deal and look to him as part of their team.
He previously served as the chair of the Tax and Finance Practice Group of the American Health Law Association.
Mr. Stuart has also spoken to various organizations and professional groups on tax-related topics and written for numerous publications.
Credentials
- University of Florida Levin College of Law, LL.M., Taxation
- Western Michigan University Cooley Law School, J.D., cum laude
- Bradley University, B.S.
- Michigan
- Tennessee
- Nashville Bar Association
- Tennessee Bar Association
- Michigan Bar Association
- American Bar Association, Sections of Taxation and Health Law, Corporate Tax Committee, Exempt Organizations Committee, Tax and Accounting Interest Group
- American Health Law Association, Tax and Finance Practice Group
- American Health Law Association, Tax and Finance Practice Group, Former Vice Chair, 2008-2014
- The ACO Handbook: A Guide to Accountable Care Organizations, Second Edition, Chapter Co-Author
- AHLA Federal Healthcare Laws & Regulations, Editorial Advisory Board
- IRS Great Lakes Area Tax Exempt and Government Entities (TE/GE) Council
- High Hopes Inclusive Preschool and Pediatric Therapy Clinic, Board of Directors, Former Member
- Franklin Tomorrow, Business Strategy Group Committee, Former Member
- The Best Lawyers in America guide, Tax Law, 2020-2023; Mergers and Acquisitions Law, 2022-2023