Sarah Tomeo Hertzog

Associate

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  • BA (International Relations), summa cum laude, Middlebury College, 2003; Phi Beta Kappa
  • JD, University of Virginia School of Law, 2010; Editor, Virginia Tax Review ; Dillard Fellow; Bracewell & Giuliani Oral Advocacy Award

Qualifications

  • Massachusetts, 2010
  • District of Columbia, 2011
  • Spanish

Sarah Tomeo Hertzog

Associate

Sarah Tomeo Hertzog practices in the private client group.

Sarah regularly advises tax-exempt organizations, including private foundations, health care organizations, and other nonprofits, in connection with formations, reorganizations, and investment activities, as well as grant making, unrelated business income, employment, and other issues encountered by nonprofits. Sarah also has a wide range of experience advising private investment fund managers and investors on the formation and operation of private equity and hedge funds. Sarah’s pro bono practice has included the successful representation of volunteer organizations seeking and navigating tax-exempt status.

Before joining Ropes & Gray, Sarah worked as a legislative associate at Independent Sector, where she developed advocacy strategies regarding policy issues impacting tax-exempt organizations and their donors.

Experience

  • Obtained tax-exempt status for, and provides ongoing advice to, sponsoring organization of donor advised funds affiliated with private investment fund manager.
  • Represented large health care system in connection with restructuring of medical university.
  • Counseled, and provides ongoing advice to, supporting organization in its reorganization into an independent, private foundation.
  • Advised health care organizations voluntarily reclassifying independent contractors as employees.
  • Represents private foundations, university endowments, and funds of funds in their investments in private equity, hedge funds, and real estate.
  • Advised a number of private equity and hedge fund managers on fund formations, reorganizations, and a variety of ongoing tax matters.
  • Advises Altamont Capital on a variety of fund formation and operations tax matters.