Lynette M. Zigman is a partner with Foley & Lardner LLP, where she is a member of the firm's Health Care Industry Team and Taxation Practice. Ms. Zigman focuses her practice in the areas of corporate and individual tax planning, including corporate (both for-profit and nonprofit) formations, reorganizations, acquisitions and dispositions; the tax aspects of the formation, exemption approval and operation of nonprofit organizations; dispute resolution involving the Internal Revenue Service and state income tax and regulatory authorities; the purchase, sale and division of medical practices; individual tax planning and tax dispute resolution; and income and estate planning for philanthropists.

As a member of the Health Care Industry Team, Ms. Zigman's recent health care projects include representing affiliated hospital organizations in Internal Revenue Service audits, addressing issues such as exempt purpose, inurement, physician recruitment incentives, and unrelated business income; assisting tax-exempt organizations in the formation and operation of joint ventures with other tax-exempt or for-profit organizations; assisting hospitals and medical organizations in various acquisitions of or affiliations with other hospitals and physician practices; and analyzing the restructuring opportunities for a large integrated health care system and for an organization that provides a variety of services to the elderly and handicapped.