Robert C. Louthian, III

Photo of Robert C. Louthian, III

Robert C. Louthian, III, represents exempt organizations on a wide range of tax and related issues, including determinations of exempt status, securing private letter rulings on proposed transactions, and preparing and representing clients who are under audit by the Internal Revenue Service. He works primarily with hospitals and other institutional providers, private foundations, scientific research organizations, universities, trade associations and corporate foundations. Robert has extensive experience in the formation of provider networks, integrate delivery systems, conversions of tax-exempt organizations and joint ventures with tax-exempt participants. Read Robert Louthian's full bio.

Latest Articles

As an update on an important matter that we raised during McDermott’s May 8 Tax Symposium, it is critical to promptly assess whether to report any excise taxes imposed under Section 4960 as the deadline for filing Form 4720 is May 15, 2019 for calendar year taxpayers. Section 4960 of the Internal Revenue Code imposes a 21% excise tax on compensation over $1 million paid to the five highest paid employees of a tax exempt…
One of the more controversial and complex provisions of the Tax Cuts and Jobs Act has been the 21 percent excise tax on certain nonprofit executive compensation. On December 31, 2018, the IRS issued interim guidance that addresses how this tax will apply in various situations that commonly arise for tax-exempt employers. Establishing internal systems to comply with this guidance will be challenging. Access the full article.
As part of its comprehensive 2017 tax reform bill, Congress repealed deductions for Qualified Transportation Fringes including for employer-provided parking, while also requiring that tax-exempt organizations increase their unrelated business taxable income by the nondeductible parking expenses. Recently released IRS Notice 2018-99 addresses some of the year-end tax filing and tax planning concerns for affected employers with rules of special interest to tax-exempt employers. Access the full article.
This entry is provided by Hogan Lovells litigation partner Michelle Kisloff, who works frequently on Privacy and Information Management matters. Companies facing claims for failing to properly secure their customers’ data may also find themselves in litigation with their insurance carriers over whether the claims that arise from such data security incidents are covered under their existing insurance policies.  As is often the case, the language of the policies matter. Arch Insurance Company recently commenced a lawsuit…
By Gabriela Kennedy (Partner) and Heidi Gleeson (Registered Foreign Lawyer) Hogan Lovells, Hong Kong. The Personal Data (Privacy) Amendment Bill (the “Bill“) was introduced into the Legislative Council on 13 July 2011.  The Bill is the culmination of a lengthy consultation process into the reform of the Personal Data (Privacy) Ordinance (the “Ordinance“) which commenced in 2009.  The Bill aims to bring the Ordinance in line with technological and other advancements that have occurred since…
by Hanno Timner On February 16, 2011, the Higher Labor Court of Berlin-Brandenburg Germany ruled that an employer has the right to access and review work-related email correspondence of an employee during his/her absence from work (e.g. for reasons of illness or vacation).  According to this ruling, such a review of the employee’s email is not prevented by an employee’s right to use the company email system for private correspondence as well.  Through its decision, the…
By Eric Bukstein As energy companies across the country are gearing up to start providing electrical service through “Smart Grids,” California is one of the first jurisdictions to begin creating a regulatory framework for the operation of a Smart Grid.  On May 21, 2010, the California Public Utilities Commission (“CPUC”) issued a proposed decision, authored by Commissioner Nancy Ryan, providing California energy companies with details on what information must be included in any Smart…