A. L. (Lorry) Spitzer Partner Ropes & Gray Prudential Tower 800 Boylston Street Boston, MA 02199-3600 T +1 617 951 7251 +1 617 854 2691 secretary lorry.spitzer@ropesgray.com

Representative Clients and Matters

• Advised four leading universities in the current round of IRS "Team Examination Program" audits.
• Advised health maintenance organizations on necessary steps to retain tax-exempt status.
• Reviewed approximately 40 private equity and hedge fund investments on behalf of tax exempt investors each year.
• Advised numerous nonprofit organizations with respect to new tax filing and governance requirements imposed by the IRS.
• Advised on the creation and operation of medical foundations in various states.

• The Best Lawyers in America

• Chairs annual Massachusetts Continuing Legal Education Nonprofit Law Conference
• Chair of the College and University Subcommittee of the American Bar Association Tax Section
• Lecturer in the Law, Harvard Law School, "The Law of Nonprofit Organizations"

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