Lauren Waite is an associate in the Business Planning and Tax Practice Group in the Dallas office of Haynes and Boone, LLP. She has experience working with partnerships, limited liability companies, private and publicly held corporations, and individual investors.
Lauren has assisted clients with various matters, including the following:
- Formation, operation and dissolution of closely held corporations, partnerships, and limited liability companies.
- Formation of compliant healthcare structures for physicians and chiropractors, including non-profit health organizations (formerly known as "5.01(a) organizations") and accountable care organizations.
- Federal and state income tax matters for various business entities, including advising on tax aspects of taxable and tax-free mergers, acquisitions, reorganizations and dispositions.
- State and local tax matters for various business entities and individuals.
- State tax controversies, including audits and examinations.
Recent Publications and Speeches
- "Medicare ACOs: Business Planning and Structural Considerations," co-presenter, Dallas Bar Association, Health Law Section, June 2013.
- "Annual Review of Litigation, Chapter 3: Appellate Practice," contributor, with Kendyl Hanks and Mark Trachtenberg, American Bar Association, Section of Business Law, April 2011.
Selected Representative Experience
11/30/2012 - DealThink: As Always – State Taxes Lurk as a Trap
You are general counsel of a publicly traded medical device company that has begun the diligence process on your company’s target, a publicly held x-ray and CT scan component manufacturer. This alert outlines diligence concerns related to tax issues.
02/23/2012 - Sales and Use Tax, Hard Times, and the Sticky Wicket of Nexus
Over the last few years as tax revenues have decreased and budgets have tightened, states across the country have aggressively pursued out-of-state retailers that may owe sales or use tax.
11/10/2010 - (Almost) Year-End Tax Alert
In response to the current state of the economy, Congress has passed some tax legislation amending the Internal Revenue Code (the “Code”). Although it is up for debate, some would say that Congress has not been busy enough. As we near the end of the year, many taxpayers and their advisers are going through their usual year-end tax planning checklist. This year, planning may be greatly impacted both by recent legislation and by items that Congress has not yet addressed, including, among others, the extension (or lapse) of the “Bush tax cuts.”