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Sharon A. Mattingly

Member, Louisville

Sharon is a Member in Stoll Keenon Ogden's Louisville office and has been with the firm since 1991. She is a member of the Labor, Employment & Employee Benefits practice as well as the Securities & Corporate Governance and Tax practices. Her practice focuses on the design and maintenance of qualified and nonqualified retirement plans, health and welfare plans, executive deferred compensation plans, employee benefit issues in mergers and acquisitions and the purchase and sale of businesses through employee stock ownership plans. She also has extensive experience working with the Internal Revenue Service and the Department of Labor on tax and ERISA compliance issues. Since the Patient Protection and Affordable Care Act was signed into law in March, 2010, Sharon has worked with employers on the impact of the various components of the Act on their businesses and their employees.

Sharon is AV® Preeminent™ Peer Review Rated by Martindale-Hubbell®, is listed in The Best Lawyers in America® and is honored as a Kentucky Super Lawyer for her many legal accomplishments. She is a frequent speaker at seminars and community meetings.

Sharon is a member of the Louisville, Kentucky and American Bar Associations. She is a current member and the former president of the Louisville Employee Benefits Council and is a member of the ESOP Association and the Women Lawyers Association of Jefferson County. She served on the executive committee and board of directors for the Kentucky Shakespeare Festival and was on the board of directors for the Business and Professional Women of River City. In addition she is a Focus Louisville alumnus. In her spare time, Sharon enjoys travel, flower gardening and shopping for antiques.

Vanderbilt University Law School
1991, J.D.
University of Louisville
1988, B.A., summa cum laude
U.S. District Court, Eastern District of Kentucky
U.S. District Court, Western District of Kentucky


  • AV® Preeminent™ Peer Review Rated by Martindale-Hubbell®
  • Best Lawyers in America®, Lawyer of the Year, 2016
  • Best Lawyers in America®, 1991-present
  • Kentucky Super Lawyers®, 2007; 2015-present
  • Louisville Magazine Top Lawyer, Employee Benefits Law and Retirement Benefits/Pension Law, 2012-2014
  • Woodcock Medal Recipient
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  • Louisville Bar Association
  • Kentucky Bar Association, Member Services Committee, 2012-2015
  • American Bar Association
  • Lets Dance Louisville/Feed My Neighbor, Steering Committee, 2014-present
  • The ESOP Association, 2000-present
  • Women Lawyers Association of Jefferson County, 1995-present
  • Kentucky Public Pension Oversight Board, Member
  • Focus Louisville Alumni Group
  • Louisville Employee Benefits Counsel, 1991-present; Past President
  • Kentucky Shakespeare Festival, former Board of Directors
  • Business & Professional Women/River City, former Board of Directors
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Work Highlights

Reorganization, Refinancing and Acquisition of Major Healthcare Entity

Stoll Keenon Ogden represented a major healthcare services entity, its affiliated upstream and sister companies, its owners and its founding management team in comprehensive reorganization, refinancing and acquisition transactions totaling more than $300 million. The matters resulted in the closing of a senior secured term loan and  revolving credit facilities secured by owned senior care facilities in four states with a 9-member syndicate of commercial banks; the requisition of waivers, consents and estoppels from various property lessors on leased senior care facilities in four states; restructuring of upstream holding companies and combination of two upstream ownership groups and boards of managers; the creation of a management company; the introduction of healthcare facility management agreements; the migration of payroll and benefits for more than 7,000 employees; the related restructuring of multiple lease and debt financing and supplier relationships;  the creation and reorganization of multiple SPE organizations accompanied by extensive non-consolidation analysis and issuance of a substantive non-consolidation opinion to the lending syndicate; the exercise of purchase option and acquisition of multiple senior care facilities; the contribution of additional equity capital from the client’s majority owners; and the amendment and restructuring of multiple Master Lease and inter-creditor agreements.

News Publications Seminars
"The Affordable Healthcare Act:  Its Impact on Your Business," 2013 Kentucky Cable Telecommunications Association Annual MeetingAug, 28, 2013
"Your 401(k) Plan - Compliance with IRS and DOL Regulations," CPAs in Business and Industry Conference presented by the Kentucky Society of CPAsSept. 16, 2011
"Fiduciary Responsibility and the ESOP Trustee," 7th Annual Tri-State ESOP Conference, co-presenter2008
"Business Succession Planning with ESOPs," 2007 Business Life Cycle Series, panel moderator2007
"What is 409(p) and Why Do We Care," 6th Annual Tri-State ESOP Conference, co-presenter2007
"Education Assistance Programs," Corporate Education Connection Series, presenter2007
"Annual Employee Benefits Law Update," Indiana University Southeast Human Resources Breakfast Series, presenter2003-2007
"Health Savings Accounts - The Latest Health Benefit Plan," presenter2004
"Nuts and Bolts of 401(k) Plans," Lorman Education Services, presenter2001-2003
"HIPAA Compliance in Kentucky: Understanding the Security and Privacy Regulations," Lorman Education Services, presenter2003
"Section 125 Cafeteria Plans," Lorman Education Services, presenter2003
"Integrating Retirement Plans into Estate Planning Process," Lorman Education Services, presenter2001