Don Stuart is a partner in Holland & Knight’s Nashville office and practices in the areas of tax and mergers and acquisitions. Mr. Stuart advises on a wide range of complex tax and business issues for clients. Business owners, general counsel, in-house tax officers, financial 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 help clients implement their goals and strategies through all stages.
His experience with for-profit companies, public companies and private equity includes transactions involving mergers, stock acquisitions, asset acquisitions, joint ventures, IPOs, liquidations and dispositions, spin-offs and tax-free reorganizations. Clients benefit from his business, legal and tax advice in transactional matters as well as with their ongoing tax planning and operations. Mr. Stuart also represents financial institutions and borrowers in advising on tax matters relating to various finance transactions. He also provides advice on the tax considerations and coverage for taxes provided by representation and warranty (R&W) insurance for acquisition transactions.
Mr. Stuart provides a vital perspective in healthcare and hospital transactions on the nuance and complexity of the tax laws and their impact on how a healthcare transaction may be structured for both investor-owned and tax-exempt organizations, including negotiating and drafting various transaction agreements. He also advises on the tax considerations of management and professional services agreements and the acquisition and joint venturing of physician practices.
Mr. Stuart also provides assistance to nonprofit and tax-exempt organizations in a variety of matters, including board governance, conflicts of interest, joint ventures, intermediate sanctions, tax-exemption applications and Form 990 issues. He also advises private foundations, including corporate owned and company-sponsored foundations, on various matters. 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 requirements.
Mr. Stuart also advises clients on limited liability companies, partnerships, private equity and venture capital financings, REITs and S corporations. He provides tax advice in the formation of such companies and has considerable experience in drafting and negotiating limited liability company agreements, operating agreements, partnership agreements and joint venture agreements.
He also represents clients before the IRS and state tax authorities in tax audits and appeals, and in obtaining tax letter rulings.
He previously served as 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.
- University of Florida Levin College of Law, LL.M., Taxation
- Western Michigan University Cooley Law School, J.D., cum laude
- Bradley University, B.S.
- 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, Former Chair
- 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, Former Member
- 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, 2022-2024