National Tax Industry Leader – Healthcare, Washington National Tax, KPMG LLP
National Tax Industry Leader – Healthcare, Washington National Tax
Lori is a Managing Director in KPMG’s Washington National Tax practice and is the firm’s National Tax Leader for Healthcare. In her role at Treasury, Lori led the development of regulations and other guidance projects on a variety of issues under the Affordable Care Act as well as all guidance under Subchapter L of the Internal Revenue Code.
During her tenure at Treasury, Lori coordinated the development technical and policy issues with officials in the White House, the Department of the Treasury, IRS, the Department of Health and Human Services, and the Department of Labor regarding health insurance matters.
Lori is experienced with providing guidance on issues that have a broad impact on health insurance company taxpayers and other healthcare providers, including issues under the medical loss ratio rules, fees under sections 4375 and 4376, section 162(m)(6), and other Affordable Care Act provisions. Lori also has extensive experience in insurance tax issues, including those issues related to nonlife reserves, captive insurance companies, and other Subchapter L provisions.
Lori has experience representing taxpayers in matters before the IRS at Exam and Appeals levels, negotiating and drafting closing agreements for clients, and assisting clients with obtaining private letter rulings on the federal tax treatment of proposed transactions and other issues. She has also provided opinions on tax issues arising from transactions involving health insurance companies as well as healthcare providers and assists in due diligence with respect to mergers and acquisitions.