Sarah B. Herman

Sarah focuses her practice on a wide variety of tax planning and controversy matters for both individuals and entities.

Sarah counsels clients with respect to structuring cross-border investments, including matters related to Subpart F, PFICs, FIRPTA, treaty interpretation and application, and withholding and information reporting regimes, including FBAR and FATCA reporting obligations.  She advises her clients on a variety of federal, state, local and international tax matters and related fiscal arrangements, including mergers, acquisitions, reorganizations, divestitures and spin-offs and the formation and operation of corporate and non-corporate joint ventures, partnerships and limited liability companies.

Sarah previously worked at a boutique tax law firm in New York City.

Co-Author, “U.S. Tax Court Provides Its First Indication of the Effect of the Demise of the Chevron Doctrine on the Validity of Tax Regulations,” September 18, 2024

Presenter, “Choose Wisely: Business, Legal and Tax Considerations in Selecting the Right Entity Type for Your Business’ Future,” accredited CLE Program, May 30, 2024 

Co-Author, “Energy-Related Tax Incentives Create Significant Opportunities for the Real Estate Industry,” February 23, 2024

Presenter, “Current Trends in Structuring Acquisitions — A View From the Business, Legal and Tax Perspective,” accredited CLE Program, June 14, 2023

Quoted, “IRS Provides Safe Harbor for 2020 Expenses Paid with PPP Loans,” SHRM HR Today, April 26, 2021

Author, “IRS to Provide Safe Harbor to Certain Businesses That Received a PPP Loan But Did Not Deduct Eligible Expenses,” April 23, 2021

Author, “Significant Tax Provisions of COVID-19 Relief Legislation,” December 28, 2020

Author, “IRS Issued FAQs Providing Guidance on Interaction of PPP Loans and Employee Retention Credit,” December 22, 2020

Presenter, “The Basics of Non-Profit Entities,” accredited CLE program, October 29, 2020