FacultyFaculty/Author Profile

Catherine E. Livingston

Jones Day

New York, NY, USA


Cathy Livingston is a leading authority on the Affordable Care Act. She has in-depth knowledge of the many tax provisions contained in the act, including the employer coverage requirement, the individual coverage requirement, the premium tax credit, insurance reforms, insurer fees, the medical device excise tax, and new requirements for tax-exempt hospitals. Cathy also practices in the area of tax-exempt organizations. She advises nonprofits on the tax implications of their transactions and assists them in IRS audits, ruling requests, and exemption applications.

Prior to joining Jones Day in 2013, Cathy was Health Care Counsel in the IRS Office of Chief Counsel where she served as principal legal advisor to IRS senior leadership on all aspects of the Affordable Care Act and its implementation. She worked closely with the White House, the Department of Health and Human Services, and the Department of Justice on litigation and regulations. From 2002 until 2010, Cathy oversaw all IRS legal work with respect to tax-exempt organizations, and from 1994 to 1998, she had principal responsibility for tax-exempt organizations in the Treasury Department's Office of Tax Policy. She helped draft the tax guidance on most of the significant issues for tax-exempt organizations of the past two decades, including excess benefit transactions, joint ventures, and the permissible scope of political and lobbying activities.

Cathy is a Fellow of the American College of Tax Counsel. She speaks and writes regularly on the tax aspects of the Affordable Care Act and developments in the law of tax-exempt organizations.

Experience

RockWood Equity affiliate acquires Altimate Medical
Jones Day advised an affiliate of RockWood Equity Partners, LLC in connection with its acquisition and related financing of Altimate Medical, Inc., a manufacturer of sit-to-stand assistive devices used in patient rehabilitation, from Invacare Corporation, a manufacturer and distributor of innovative home and long-term care medical products.

Exempt organization secures IRS ruling
Jones Day assisted a section 501(c)(3) organization in getting a novel IRS private letter ruling confirming that the organization did not need to make a new application for recognition of tax-exempt status after redomesticating from one state to another.

Nonprofit medical foundation secures tax-exempt status
Jones Day advised a nonprofit medical foundation regarding the denial of its application for tax-exempt status as a section 501(c)(3) organization.

Education
Yale University (J.D. 1991; Thurman Arnold Prize for Best Moot Court Argument; Potter Stewart Prize for Best Moot Court Brief; C. LaRue Munson Prize for Work in Clinical Program; B.A. in History summa cum laude 1987; Phi Beta Kappa; McClintock Prize for Best Senior Essay in Western Americana)

Bar Admissions
District of Columbia, Massachusetts, U.S. Tax Court, and U.S. Supreme Court

Clerkships
Law Clerk to Judge Stanley Sporkin, U.S. District Court, District of Columbia (1991-1992)

Government Service
Served with the Office of Chief Counsel, Internal Revenue Service in the following positions: Health Care Counsel (2010-2013) and Deputy Division Counsel/Deputy Associate Chief Counsel, Tax Exempt and Government Entities Division (2002-2010); served with the Office of Tax Policy, U.S. Department of Treasury (1994-1998) in the following positions: Deputy Tax Legislative Counsel (Legislative Matters), Associate Tax Legislative Counsel, and Attorney Advisor

Experience Highlights

RockWood Equity affiliate acquires Altimate Medical

Exempt organization secures IRS ruling

Nonprofit medical foundation secures tax-exempt status

Areas of Focus

Health Care
Tax

Honors & Distinctions

IRS Commissioner's Award (2013)

IRS Chief Counsel's Distinguished Service Award (2013)

U.S. Department of the Treasury Meritorious Service Award (2013)

Winner, Secretary's Award, U.S. Department of Treasury (1997)

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