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Biography

With significant training and experience in federal and state tax matters, Matt has developed a broad transactional legal practice. Matt primarily provides legal services in the areas of tax and business law.  He has served clients in numerous industries, including automotive, manufacturing, distribution, banking and finance, health care, housing, long-term care and nonprofits/tax-exempt organizations.

Matt’s tax practice includes federal and state tax controversy work involving audits, appeals and litigation in disputes concerning income tax, withholding tax, unemployment tax, sales and use tax, property tax, estate tax, gift tax, inheritance tax and excise tax.

Matt assists clients with applicable federal and tax issues related to the tax planning, structuring, facilitation and implementation of sophisticated transactions for numerous types of entities in connection with entity formation, mergers, asset purchases, reorganizations, conversions, and joint ventures for both for-profit and tax-exempt organizations.  His work includes the provision of federal and state tax opinions in support of a broad spectrum of transactions.

Matt also assists nonprofits and tax-exempt organizations in the areas of health care, affordable housing, education, U.S. and international charitable giving and solicitation, religious activities, economic development, lobbying and political campaign activity, and disaster relief.  He provides counsel with respect to corporate governance, excess benefit transactions, private benefit, private inurement, conflicts of interests, joint ventures, private-public partnerships and applicable reporting and compliance requirements of tax-exempt organizations.

Other Info About Matt

Experience

Legal Work Highlights

Obtained IRS recognition of federal tax-exemption status retroactive to 1980 to secure federal and state income tax savings in excess of $3 million for affordable housing client

Achieved favorable Indiana Tax Court decision overturning final determination of the Indiana Department of State Revenue assessing additional Indiana income tax in a dispute concerning state residency and source of income (William E. Schmidt, Jr. and Danielle Schmidt v. Indiana Department of State Revenue)

On behalf of employee staffing company with operations in more than 20 states, negotiated and obtained + $30 million in agreed to reductions and waivers of various alleged state tax liabilities in Indiana, Michigan, Kentucky, Ohio, Illinois and Georgia to facilitate sale of company’s assets

Achieved property tax exemption, PILOTs, property tax abatement, and other tax and economic incentives for numerous facilities and projects in Indiana and other states

Served as tax counsel in support of numerous mergers and acquisitions, including seven (7) publicly traded bank/financial institution mergers in 2014

Developed practice leveraging federal low-income housing tax credits and Medicaid reimbursement to assist multiple developers finance, construct, and operate affordable assisted living projects in three states

Education

Law School

Indiana University Maurer School of Law, J.D., 2000

Graduate School

Indiana University Kelley School of Business, M.P.A., 2000

Undergraduate School

Indiana University Bloomington, B.A., 1994

Bar Memberships

Matt is licensed to practice in the following state(s):

Indiana

Courts

Matt is admitted to practice before the following court(s):

U.S. District Court, Northern District of Indiana

U.S. District Court, Southern District of Indiana

U.S. Tax Court

Recognition

Local & National Recognition

Best Lawyers in America® – Non-Profit/Charities Law, 2013-2020

Indiana Super Lawyers Rising Stars®

Professional Affiliations

Professional Affiliations & Memberships

American Bar Association

Indiana Bar Association

Indianapolis Bar Association

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