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Stephen A. Sherman

Counsel to the Firm, Louisville

Stephen serves as Counsel to the Firm in Stoll Keenon Ogden's Louisville office and has been with the firm since 2008. He is a member of the Tax practice as well as the Business Services practice with a focus on Healthcare.

While being involved in all aspects local, state and federal tax practice, Stephen has expertise in complex tax planning, audit defense, tax controversies and has represented clients before the state revenue agencies, the IRS, and state and federal courts. 

Stephen aids his clients in addressing matters concerning corporate and personal income tax, wage assessments, excise tax and property tax.  Stephen has significant experience in tax-motivated transactional matters and the negotiation and implementation of tax incentives including like-kind exchanges, corporate income tax credits, property tax abatements, New Markets Tax Credit program, and Historic Rehabilitation Tax Credit programs.

From a healthcare perspective, Stephen represents a wide variety of providers in regulatory, compliance, employment and general business matters - including contract negotiations, practice sales, acquisitions, mergers and separations.

Stephen supports his clients by applying for and challenging Kentucky Certificates of Need and other licensure requirements for healthcare providers and advises clients with regard to compliance of state and federal laws including Stark Law, Anti-Kickback Statute, and False Claims Act.

Stephen is a member of the Louisville Bar Association and the Kentucky Bar Association and the American Bar. 

Practices
Education
University of Florida Fredric G. Levin College of Law
2008, LL.M.
Ave Maria School of Law
2007, J.D.
University of Notre Dame
2004, B.A.
Admissions
Kentucky
U.S. Court of Federal Claims
U.S. District Court, Eastern District of Kentucky
U.S. District Court, Western District of Kentucky
United States Tax Court

Affiliations

  • Louisville Bar Association, Leadership Academy, 2012; Taxation Section, chair, 2011; Taxation Section, vice-chair, 2011
  • American Bar Association
  • Kentucky Bar Association, Health Law Section, 2018
  • Board of Directors of Community Catholic Center, Inc., member, 2009-2012
  • Knights of Columbus
  • Hosparus of Louisville, volunteer
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Work Highlights

Tax Planning

Represented two major ophthalmology practices in the sale of their Kentucky and Indiana-based practices and associated ambulatory surgery centers to another business based in Missouri. The first $33 million transaction was structured as an asset purchase and the second $30 million transition was...

Sale of Kentucky and Indiana-based Ophthalmology Practices

Represented two major ophthalmology practices in the sale of their Kentucky and Indiana-based practices and associated ambulatory surgery centers to another business based in Missouri. The first $33 million transaction was structured as an asset purchase and the second $30 million transition was...

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...

View All Work Highlights
News Publications Seminars
Lowering the FBAR, Mar. 20, 2018

 

     Presentation to Kentucky Investors and Developers, Overview of Federal Opportunity Zone
     Legislatio, 2018

     Presentation to the Kentucky Association of Manufacturers, Annual Business Briefing, Tax
     Incentives for Manufacturers, 2017

     Presentation to MainSource Bank, Kentucky State Tax Incentives, 2017

     Tax Incentives for Manufacturers, Kentucky Association of Manufacturers Business Briefing,
     2016

     Presentation to Council on State Taxation, Mid-West Regional State Tax Seminar, Special
     Report: State Tax Issues Related to IRC 385 Regulations and State Tax Haven Legislation,
     2016

     Presentation to Stock Yards Bank & Trust Company, Kentucky State Tax Incentives, 2016

Special Report: State Tax Issues Related to IRC 385 Regulations and State Tax Haven Legislation, Council on State Taxation, Mid-West Regional State Tax Seminar, 2016
Kentucky State Tax Incentives, Stock Yards Bank & Trust Company, 2016

     Sales and Use Tax in Kentucky, National Business Institute, 2015

Like-Kind Exchanges, University of Louisville Grief Institute, 2014
Limited Liability Entity Taxation and Planning, University of Louisville Grief Institute, 2013
Kentucky Sales and Use Tax for Manufacturers, Hitachi Automotive Products, 2013
12 Tax Topics in 120 Minutes, Louisville Bar Association, 2012
The Fiscal Cliff, Marion County Economic Development Office, 2012
Let the Government Be Your Silent Partner: Tax Incentives in Kentucky, Kentucky Society of CPAs, 2011
Saving Green by Going Green in the Bluegrass: Kentucky Tax Incentives for Green Businesses, Greater Louisville Inc., 2011
Interest Charge Domestic International Sales Corporations, Greater Louisville Inc., 2011
Tax Credits, Government Loans, Government Guarantees and Other Incentives Available for Businesses, SKO 22nd Annual Spring Keeneland Seminar, 2011
Independent Contractor versus Employee: Why it Matters, Louisville Association of Paralegals, 2011
Kentucky Local Occupational License Taxation, Louisville Grief Institute, 2010
Kentucky Economic Development Incentives: A Summary of 2009 House Bill 3 Incentives for a New Kentucky, Kentucky Commercial Real Estate Alliance, 2010
Ethics and the Standard of Care for Tax Practitioners: Guidelines in Practicing Tax, Louisville Bar Association, 2010