People

Jerry O. Allen

Jerry Allen practices in the areas of taxation, federal tax controversy, federal tax compliance, nonprofit health care law, religious organizations, colleges and universities, nonprofit corporate law and state real property tax matters.

Experience

  • First loan transaction for southeast Ohio client

    Coordinated the first loan transaction for a southeast Ohio-based business incubator/loan fund, which provided resources to a food manufacturer of gluten and allergen-free products. This was an important milestone for both the lender and the borrower, which will become a productive employer of local Ohioans. Likewise, the facility will likely be a key player in business development for this region of the state.  

  • Managed care organization alliance

    Represented a managed care organization in its negotiation of a strategic, multi-state alliance with another managed care organization. The firm represented the managed care organization during in-person and telephonic negotiations regarding the alliance and assisted in the drafting of the master alliance agreement and associated state-specific agreements. The firm also counseled the managed care organization with regard to the various legal implications of the alliance. Following the formation of the alliance, the firm has assisted the managed care organization with implementation in multiple states.

  • Document retention policies and procedures

    Assisted the Ohio Farm Bureau in developing and implementing a new document retention policy and creating reasonable and tailored procedures to implement the supplied retention policy. The engagement included meeting with department heads to discuss the retention policy, touring the client’s physical storage locations and recommending practical steps for implementing the new policy. We also conducted two on-site training sessions for staff once the policy was finalized.  

  • “Green” cemetery nonprofit corporation

    Assisted an elite college in the formation of a “green” cemetery nonprofit corporation to be used primarily by alumni, former faculty and staff. Rendered federal tax opinions regarding unrelated business income and tax exemption issues.

  • Innovative tax exemption strategy

    Obtained a favorable decision from the IRS on behalf of a nonprofit, public sector managed care company involving an innovative legal approach to acquiring tax exempt status.

  • Complex professional liability insurance provider transaction

    Represented a Cayman Island segregated portfolio insurance company that insures providers against professional liability and its shareholders in connection with the sale of shares to a significant Michigan-based health care company. There were numerous financial, regulatory and international law issues associated with the transaction. 

  • Public university foundation

    Assisted a public university in the resolution of multiple issues in dispute within affiliated private nonprofit fundraising foundation.

  • Formation of subsidiary museum

    Assisted an elite private college in the incorporation of a subsidiary that operates as a world class contemporary art museum.

Professional & Community Activities

  • Attorney, Office of Chief Counsel, Internal Revenue Service National Office, Washington D.C.
  • Member, Board of Directors, Jeanne B. McCoy Community Center for the Arts
  • Past President, Board of Trustees, Columbus College of Art & Design
  • Past Member, Board of Directors, Experience Columbus
  • Past Member, Board of Trustees, Columbus Museum of Art
  • Past President, Hospice, Riverside and Grant Hospitals
  • Past Vice Chairman, Greater Columbus Arts Council
  • Past Trustee, The Columbus Zoo
  • Past President, The King Arts Complex

Presentations & Published Works

  • Author, "Helping Physicians Obtain Medical Malpractice Insurance Furthers Charitable Purposes, IRS Rules," Exempt Organization Tax Review, and Tax Notes Today
  • Author, "Solving The Low Income Tax Credit Housing Partnership Dilemma," Exempt Organization Tax Review, and Tax Notes Today
  • Author, "Look Before You Leap - The Tax Consequences of Golden Parachute Payments," International Legal Strategy
  • Author, "Residency of Asset Protection Trusts: IRS Issues New Regulations," Offshore Finance USA
  • Author, "Taxation of Investment Income From Offshore Trusts and Other Foreign Entities," Offshore Finance USA

Bar Admissions & Activities

  • Past Co-Chair, American Bar Association Health Law Section, Issues Affecting Tax-Exempt Organizations Subcommittee

Awards & Recognition

  • Listed, Best Lawyers in America (Litigation and Controversy - Tax; Tax Law), 2005–2020
  • Recipient, Multicultural Leadership Award, Ohio Diversity Council, 2016
  • Columbus Lawyer of the Year, Best Lawyers in America (Litigation and Controversy - Tax), 2014
  • Recipient, 2013 David D. White Award, Capital University Law School, 2013
  • Recipient, Columbus Bar Association, Community Service Award
  • Ranked as AV Preeminent by Martindale-Hubbell™

Education

  • Capital University School of Law (J.D., cum laude), Law Review; Order of the Curia
  • New York University (LLM Taxation)
  • Capital University (B.A.)