product

Shareholder concentrating in healthcare, taxation, and corporate law with Polsinelli PCMr. Anning has substantial experience in mergers and acquisitions, transactional matters and structuring joint ventures. A frequent lecturer and author, Mr. Anning served as co-chair of the American Health Lawyers Association Sarbanes-Oxley Task Force and as chair of AHLA’s Tax-Exempt Practice Group. Admitted to practice in Missouri and Kansas, he is a member of the Kansas City Metropolitan Bar, the American Bar Association, and the American Health Lawyers Association. Mr. Anning received his BA degree, with distinction, and his JD degree, with honors (Order of the Coif; editor, Kansas Law Review) from the University of Kansas. He is the co-author of The New Form 990: Law, Policy & Preparation, as well as Corporate Governance Implications of Nonprofit Executive Compensation. Mr. Anning is listed in The Best Lawyers in America and was voted a Missouri/Kansas Super Lawyer.

Counsel with Polsinelli PCJonathan Blum understands the nonprofit sector from a unique vantage point. He gained a wealth of experience while serving as the in-house general counsel for a major international charity and a private foundation. Through this in-depth knowledge, Mr. Blum assisted nonprofit leaders with managing their legal matters and building capacity for the future. He recognizes the importance of concentrating on the key issues affecting clients and moving quickly to identify practical legal options in order for clients to stay mission-focused and make informed decisions. Mr. Blum counsels his nonprofit clients on a broad array of legal issues affecting charities, foundations, trade and professional associations, advocacy groups and other nonprofit organizations. Mr. Blum also serves as an adjunct professor at the SMU Dedman School of Law. He received his B.A. and J.D. from the University of Texas at Austin, both with honors.

John Crawford utilizes his extensive tax law background and experience to advise nonprofit and social enterprise clients. Mr. Crawford represents all types of nonprofit organizations, with significant experience representing nonprofit healthcare organizations. He assists these clients with their formation, planning and structuring issues, and operational matters, including: qualification for tax exemption, governance issues, compensation issues, private benefit/inurement/intermediate sanctions issues, joint ventures and for-profit subsidiary planning, unrelated business income planning, political activity and lobbying issues, compliance with private foundation rules, and issues related to supporting organizations. Mr. Crawford also helps healthcare organizations develop financial assistance policies, emergency medical care policies, and billing and collection policies to comply with Section 501(r) of the Internal Revenue Code. Mr. Crawford was included as an Illinois Super Lawyer, Rising Star.

BKD, LLPMr. Engle is the North Region tax leader for BKD National Not-for-Profit Group, BKD NationalGovernmental Group and BKD National Health Care Group. He has more than 21 years of experience providing tax services to health care entities, colleges, universities and not-for-profit organizations. Mr. Engle performs comprehensive reviews of not-for-profit activities to identify and help mitigate exposure areas related to private inurement, intermediate sanctions, worker classifications and unrelated business taxable income issues. He also has extensive experience with IRS examinations. Mr. Engle is a member of the AICPA and the Missouri and Kansas Society of CPAs. He was recently appointed to the AICPA Exempt Organizations Taxation Technical Resource Panel.

Shareholder specializing in the representation of tax-exempt organizations with Polsinelli PCVirginia C. Gross is a shareholder with Polsinelli PC concentrating her practice on providing advice and counsel to tax-exempt organizations. She counsels exempt organizations on all aspects of tax-exempt and nonprofit organizations law and has worked with numerous nonprofit boards of directors and trustees regarding their nonprofit governance and best practices. Ms. Gross is a frequent writer and speaker on nonprofit law topics and is a former member of the Exempt Organizations subcommittee of the IRS Advisory Committee on Tax Exempt and Governmental Entities. She is listed in The Best Lawyers in America for Nonprofit Organizations/Charities Law for 2008-2017 and was recognized by Best Lawyers as the 2017 Lawyer of the Year in Kansas City. She is a member of the bars of the District of Columbia and the States of Missouri, Kansas and Texas.

Senior Policy AdvisorJulius Hobson concentrates on assisting clients with legislative and regulatory advocacy concerning health care, appropriations, budget, various other public policy issues. With more than 40 years’ experience working with the U.S. Congress and the Executive Branch, he has served as director of the Division of Congressional Affairs, American Medical Association (AMA) where he managed the AMA’s interaction with the Congress. Mr. Hobson previously served on the staff of Senator Charles Robb [D-VA], where he was responsible for financial and economic issues. He previously served in the Executive Office of the District of Columbia Mayor where he was responsible for coordinating the city’s relations with the Congress and the Federal Executive Branch. Mr. Hobson served in the U.S. House of Representatives as a subcommittee Staff Director and as Chief of Staff to a Member of the House. He also handled Congressional Affairs for Howard University. Mr. Hobson served a four-year term as an elected member of the D.C. Board of Education. Currently, Mr. Hobson is an adjunct professor at the Graduate School of Political Management, George Washington University, where, since 1994, he has taught Lobbying. He also teaches Legislative Writing and Research.

Mr. Jackson identifies practical solutions to the challenging issues facing hospitals and nonprofit organizations in today’s regulatory environment. He routinely works with hospitals and other nonprofit organizations to develop best practices for governance, establish joint ventures and respond to audits and other investigations from the IRS and state tax authorities. Mr. Jackson serves as the vice chair of AHLA’s Tax and Finance Practice Group, and he is admitted to practice in California, Massachusetts and Ohio. Mr. Jackson frequently speaks on tax and transactional issues, and he is co-author of Caring for the Uninsured, Tax Implications of Accountable Care Organizations, and Corporate Governance and Compliance for Health Care. Mr. Jackson is listed in The Best Lawyers in America.

As the National Industry Partner for BKD’s National Not-for-Profit, Higher Educationand Government Groups, Ms. Lutterman is responsible for developing BKD’s visionand strategic growth initiatives for the industry. She oversees a team of more than 300 advisors who serve approximately 2,000 clients. In addition, Ms. Lutterman has 17 years of experience providing audit and consulting services to educational institutions, foundations, associations and other charitable organizations. She assists clients in identifying best practices, benchmarking, financial reporting, governance issues, operational reviews and internal controls. Ms. Lutterman is actively involved inthe community, serving on various Boards of Directors and not-for-profit committees.

Shareholder with Polsinelli PCEd Novak chairs the Polsinelli Government Investigations and White Collar Crime Practice Group and the office managing partner of the Polsinelli Phoenix office. The government investigations work spans many fields including health care, securities, banking, tax, contracting, and education. He also represents government officials in state and federal investigations. He is a former president of the state Bar of Arizona and currently serves as Chair of the Arizona Supreme Court Committee on Character and Fitness. Ed also serves as the chair of the Arizona chapter of US Vets, Inc. and the president of the board of directors of the Arizona School for the Arts.

Chair of the Polsinelli PC Nonprofit Organizations Practice GroupDrawing on his experience as both an attorney and a certified public accountant, Mr. Schenkelberg’s practice specializes in the areas of tax, nonprofit, and healthcare law. Clients turn to Mr. Schenkelberg for structuring mergers and acquisitions, guiding corporatere organizations, joint ventures of nonprofit and for-profit entities, governance issues, unrelated business income planning, and use of for-profit subsidiaries and other related entity planning. He has served as the vice chair of the American Health Lawyers Association Tax and Finance Committee and is a frequent writer and speaker on nonprofit law topics. His publications include Nonprofit Law for Colleges and Universities; The New Form 990: Law, Policy, and Preparation and the Tax Management Portfolio’s Private Foundations – Distributions (Sec. 4942) published by the Bureau of National Affairs. He is listed in The Best Lawyers in America for Nonprofit Organizations for 2010-2017 and was named 2016 Lawyer of the Year in Kansas City.

Shareholder with Polsinelli PCWilliam P. Sweeney is a shareholder with Polsinelli PC, practicing in the areas of employee benefits and executive compensation. Mr. Sweeney has a broad-based, comprehensive practice which involves all areas of employee benefits law. He advises public, private, and tax-exempt employers on the design, implementation, and administration of all types of welfare plans and tax-qualified retirement plans (including defined benefit, 401(k), 403(b) and 457(b)). Mr. Sweeney has substantial experience working with multiemployer benefit funds, representing clients before the IRS and U.S. Department of Labor with respect to employee benefit plan audits and voluntary correction procedure filings, and drafting and negotiating terms of merger and acquisition agreements. Mr. Sweeney also has extensive experience counseling clients and conducting training on ERISA fiduciary compliance, COBRA, and HIPAA.

Founding member of Matrix Engineering Group, Inc.
Mr. Alyateem is a registered civil engineer and a founding member of Matrix Engineering Group, Inc., Philadelphia Post Tensioning, LLC, and LGC Grading & Construction, Inc. He has over 34 years of experience in engineering and construction fields. Mr. Alyateem received his bachelor degree in Civil Engineering and master of science degree in Geotechnical Engineering from University of North Carolina at Charlotte. Mr. Alyateem is a registered professional engineer in the states of Georgia, North Carolina, Alabama, and Mississippi. He served on the 2012 SEAOG/ACEC Special Inspections Committee commissioned to review and update of Georgia 2012 Amendments to the International Building Code, as well as on the DeKalb County permitting improvement process committee. He has SBCCI building inspector certification, ICC residential building inspector certification and Level II certified design professional – GSWCC. He has authored and co-authored several technical engineering publications in the geotechnical field. Mr. Alyateem worked on several large projects in the Southeast including large commercial and institutional facilities, airports, water and wastewater treatment plants, land developments, tunnels, and high-rise structures. Most notable projects include Atlanta Hartsfield Airport expansion projects, most of the Atlanta Olympic projects, and several MARTA expansion projects including underground structures, buildings, and aerial structures.

Principal, Matrix Engineering Group, Inc.
Mr. Tomeh is a principal and co-founder of Matrix Engineering Group, an award-winning consultancy group, based in Atlanta, Georgia, specializing in geotechnical engineering, environmental engineering, construction materials testing, special inspections and geophysical surveys. He is a registered professional engineer and a certified project management professional. Mr. Tomeh has pioneered several systems and work flow processes as they relate to ICC special inspections and construction materials testing; and he has innovated the use of geophysics (refraction and multi-channel analysis of surface waves) to non-invasively enhance and supplement the traditional geotechnical characterization of sites and important structures. He is an adjunct professor at Southern Polytechnic State University Department of Construction Management and serves on the Commercial Construction Management Advisory Board at Gwinnett Technical College. Mr. Tomeh is a voting member in ASTM Committee D18 and is a member of the American Concrete Institute. He earned his bachelor of science degree in Civil Engineering from the University of Pittsburgh and his master of science degree in Civil Engineering from the Georgia Institute of Technology. Mr. Tomeh was accepted in 2015 into the Academy of Geo-Professionals (AGP), as a diplomate, geotechnical engineering (D.GE). Considered one of the highest designations in the geo-profession, only about 300 engineers have achieved the D.GE status.

McCleary Engineering
McCleary Engineering specializes in geotechnical investigations and recommendations for foundation design, retaining walls, slope stability, embankments, pavement design and rehabilitation, subgrade treatments and other engineering services such as drainage studies. McCleary Engineering is Illinois Department of Transportation (IDOT) prequalified in general geotechnical services, subsurface explorations, structure geotechnical reports and construction inspection categories.
Mr. McCleary has nearly 19 years of construction and geotechnical engineering experience with IDOT. Six years were spent on the front lines of contract administration in construction as a resident engineer on bridge and roadway projects which included construction layout, material inspection and construction practice inspection. For the last 13 years at IDOT, Mr. McCleary was the District #3 geotechnical engineer, working with hands-on subsurface investigations; analysis, design, and inspection of geotechnical engineering projects; and on-the-spot problem solving. He has served on numerous statewide committees involving abutment design, piling, aggregate subgrade, subgrade stability, pavement under drains and pavement rehabilitation. He served on a nationwide Federal Highway Administration (FHWA) pooled fund study on deep soil mixing technology. In 2009, Mr. McCleary left IDOT to work full time at his company, McCleary Engineering. Mr. McCleary is a licensed professional engineer in the states of Illinois, Indiana, Iowa, Georgia, Montana, Michigan, Ohio, Oklahoma and Wisconsin. He is a member of the American Society of Civil Engineers, the National Society of Professional Engineers, the Deep Foundations Institute, the Pile Driving Contractors Association and the Illinois Association of Highway Engineers. He is currently serving on the NCHRP Committee for the research of bridge scour on gravel bed rivers.

McCleary Engineering
McCleary Engineering specializes in geotechnical investigations and recommendations for foundation design, retaining walls, slope stability, embankments, pavement design and rehabilitation, subgrade treatments and other engineering services such as drainage studies. McCleary Engineering is Illinois Department of Transportation (IDOT) prequalified in general geotechnical services, subsurface explorations, structure geotechnical reports and construction inspection categories.
Mr. McCleary has nearly 19 years of construction and geotechnical engineering experience with IDOT. Six years were spent on the front lines of contract administration in construction as a resident engineer on bridge and roadway projects which included construction layout, material inspection and construction practice inspection. For the last 13 years at IDOT, Mr. McCleary was the District #3 geotechnical engineer, working with hands-on subsurface investigations; analysis, design, and inspection of geotechnical engineering projects; and on-the-spot problem solving. He has served on numerous statewide committees involving abutment design, piling, aggregate subgrade, subgrade stability, pavement under drains and pavement rehabilitation. He served on a nationwide Federal Highway Administration (FHWA) pooled fund study on deep soil mixing technology. In 2009, Mr. McCleary left IDOT to work full time at his company, McCleary Engineering. Mr. McCleary is a licensed professional engineer in the states of Illinois, Indiana, Iowa, Georgia, Montana, Michigan, Ohio, Oklahoma and Wisconsin. He is a member of the American Society of Civil Engineers, the National Society of Professional Engineers, the Deep Foundations Institute, the Pile Driving Contractors Association and the Illinois Association of Highway Engineers. He is currently serving on the NCHRP Committee for the research of bridge scour on gravel bed rivers.

Lead Foundation Engineer, M&S Engineering LLC
Mr. Dunn is a licensed professional engineer with over 20 years of civil engineering and related experience specializing in geotechnical engineering, pavement engineering, forensic and structural engineering, construction materials engineering and testing, and electrical transmission engineering. He is licensed in multiple states and his experience includes projects throughout the contiguous United States. Mr. Dunn has worked for commercial, governmental, military, and private clients. He earned a B.S. degree in Civil Engineering from Texas A&M University, an M.S. degree in Civil Engineering and an M.B.A. degree from the University of Texas at San Antonio. Mr. Dunn earned his Ph.D. in Leadership Studies from Our Lady of the Lake University.

Mr. Meruva is a geotechnical engineer with 22 years of experience. He is a professional engineer (PE) in Texas, New Mexico, South Carolina, Louisiana, and Tennessee. Mr. Meruva has worked on a variety of projects, including nuclear facilities, wind turbines, bridges, hospitals, parking garages, highrise buildings, refineries, gas plants, schools, dams, landfills, and hydraulic fracking pits, and he has worked in the oil and gas industry. In his current role with Delek, he serves as a lead civil engineer providing civil/geotechnical/structural support on oil and gas midstream facilities. He also provides training to junior and entry-level staff. Mr. Meruva earned his M.S. degree in Geotechnical Engineering from the University of Houston in Houston, Texas.

Lead Foundation Engineer, M&S Engineering LLC
Mr. Dunn is a licensed professional engineer with over 20 years of civil engineering and related experience specializing in geotechnical engineering, pavement engineering, forensic and structural engineering, construction materials engineering and testing, and electrical transmission engineering. He is licensed in multiple states and his experience includes projects throughout the contiguous United States. Mr. Dunn has worked for commercial, governmental, military, and private clients. He earned a B.S. degree in Civil Engineering from Texas A&M University, an M.S. degree in Civil Engineering and an M.B.A. degree from the University of Texas at San Antonio. Mr. Dunn earned his Ph.D. in Leadership Studies from Our Lady of the Lake University.

Mr. Meruva is a geotechnical engineer with 22 years of experience. He is a professional engineer (PE) in Texas, New Mexico, South Carolina, Louisiana, and Tennessee. Mr. Meruva has worked on a variety of projects, including nuclear facilities, wind turbines, bridges, hospitals, parking garages, highrise buildings, refineries, gas plants, schools, dams, landfills, and hydraulic fracking pits, and he has worked in the oil and gas industry. In his current role with Delek, he serves as a lead civil engineer providing civil/geotechnical/structural support on oil and gas midstream facilities. He also provides training to junior and entry-level staff. Mr. Meruva earned his M.S. degree in Geotechnical Engineering from the University of Houston in Houston, Texas.

McCleary Engineering
McCleary Engineering specializes in geotechnical investigations and recommendations for foundation design, retaining walls, slope stability, embankments, pavement design and rehabilitation, subgrade treatments and other engineering services such as drainage studies. McCleary Engineering is Illinois Department of Transportation (IDOT) prequalified in general geotechnical services, subsurface explorations, structure geotechnical reports and construction inspection categories.
Mr. McCleary has nearly 19 years of construction and geotechnical engineering experience with IDOT. Six years were spent on the front lines of contract administration in construction as a resident engineer on bridge and roadway projects which included construction layout, material inspection and construction practice inspection. For the last 13 years at IDOT, Mr. McCleary was the District #3 geotechnical engineer, working with hands-on subsurface investigations; analysis, design, and inspection of geotechnical engineering projects; and on-the-spot problem solving. He has served on numerous statewide committees involving abutment design, piling, aggregate subgrade, subgrade stability, pavement under drains and pavement rehabilitation. He served on a nationwide Federal Highway Administration (FHWA) pooled fund study on deep soil mixing technology. In 2009, Mr. McCleary left IDOT to work full time at his company, McCleary Engineering. Mr. McCleary is a licensed professional engineer in the states of Illinois, Indiana, Iowa, Georgia, Montana, Michigan, Ohio, Oklahoma and Wisconsin. He is a member of the American Society of Civil Engineers, the National Society of Professional Engineers, the Deep Foundations Institute, the Pile Driving Contractors Association and the Illinois Association of Highway Engineers. He is currently serving on the NCHRP Committee for the research of bridge scour on gravel bed rivers.

Big Sky Subsurface- Belt, MT
Mr. Hepfner is a senior geotechnical engineer with over 20 years of geotechnical experience in Montana. Mr. Hepfner was a senior project level engineer and a minority stockholder of NTL Engineering and Geoscience; founded and operated Big Sky Drilling, a geotechnical and environmental drilling company; and is currently the president and founding member of Big Sky Subsurface, a geotechnical and materials engineering consulting firm. Big Sky Subsurface performs all manner of geotechnical engineering and materials testing services throughout Montana and is equipped with subsurface drilling and testing capabilities as well extensive, state-of-the-art field and laboratory testing equipment/capabilities. Mr. Hepfner has conducted geotechnical field investigations, performed engineering analysis, and prepared geotechnical recommendations and engineering reports for projects including transportation/roadway design, bridge foundations, utility and infrastructure design, deep and shallow foundations, slope stability, hydroelectric and storage dams, historic structure restoration, retaining walls, rockfall hazard mitigation, feasibility studies, and forensic investigations. He has also performed design-build consulting services, construction management, construction observation, quality control management, geotechnical forensic studies, field load testing, and drilling consulting services.

Terracon Consultants, Inc. – Great Falls, MT
Mr. Williams is a senior geotechnical engineer and geologist with approximately 37 years of experience in the intermountain northwest region. Mr. Williams holds a bachelor of science degree in Geological Engineering and a master of science degree in Civil Engineering from the South Dakota School of Mines and Technology. He currently works for Terracon Consultants and has provided foundation analysis and design for projects ranging in scale from single-story, light duty structures to large industrial facilities, bridges, and nuclear facilities. He has performed slope stability studies for open pit mines, earth dams, and municipal reservoir foundations, and has completed site characterization and design studies on major U.S Department of Energy and Defense projects. Mr. Williams’ field experience includes development and implementation of exploration plans for large projects, including drilling, geophysical exploration, geologic mapping, and large-scale sampling programs. Mr. Williams has worked for several large engineering firms and has a broad range of experience and expertise in geology, geophysics, and geotechnical engineering.

Palmer Geotechnical Consultants, Inc.Mr. Palmer has over 17 years of experience in civil engineering focusing on water resources and geotechnical engineering. His expertise is in foundation design, below grade and earth retaining structures, hydrology, hydraulics, design of hydraulic structures, hydrogeology, materials testing, slope stability, expansive soils, subsurface seepage, fill placement, and hard rock excavation. Mr. Palmer has performed as project engineer and project manager on many water resources and geotechnical projects for private and government entities. His background includes project management, design and analysis of all phases of municipal and private construction projects, including preliminary geotechnical planning, investigation, geologic mapping, aerial photo review, preparation of plans and specifications, contractor selection, design-build, project engineering support, and forensic studies. Mr. Palmer has designed and prepared plans and specifications for rehabilitation of dams, levees, ponds, and above and below-grade foundations. Other design experience includes treated and raw water transmission pipelines and retaining wall analysis. Mr. Palmer earned his B.S. degree from Colorado State University.