Form 990 Update

Frank D. Giardini
Managing Director- ETAS
WTAS LLC

Mr. Giardini is the Managing Director of WTAS’ Mid-Atlantic Exempt Tax Practice with more than 25 years of client advising experience. He is a former Tax Managing Director with KPMG and Pricewaterhouse Coopers and has significant experience with clients in the higher education and health care industries. His clients have included many of the largest private foundations and other tax exempt organizations in the Mid-Atlantic area including National Geographic Society, Freedom Forum, Inc., American University, William Penn Foundation, Sarah Scaife Foundation, West Penn Allegheny Health System, Johns Hopkins University, Upper Chesapeake Health System, Gettysburg College and Jefferson Health System, Inc.

Frank’s specific areas of tax and business expertise encompass:
Intermediate Sanctions Planning and Compliance
University based Technology Transfer
Executive Compensation
Employment Classification and Compensation
Nonresident Alien Taxation
Unrelated Business Tax Planning
Fundraising
Tax aspects of Student Financial Aid
Taxable subsidiaries

Frank is a 1978 graduate of LaSalle University (B.S. Accounting) and has a MS (Tax) from Villanova University. He is a licensed to practice before the Internal Revenue Service and other taxing jurisdictions.

Mr. Giardini is a founding member of the Mid-Atlantic Chapter of the Italy-America Chamber of Commerce where he served as president. He is a frequent speaker with the Healthcare Financial Management Association, Pennsylvania Institute of Certified Public Accountants and Eastern Association of College and University Business Officers on various tax topics.

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Jeanne M. Schuster
Executive Director, Exempt Organization Tax Services
Ernst & Young LLP

Jeanne M. Schuster is an executive director at Ernst & Young, LLP, concentrating in tax-exempt organizations. Her experience with tax-exempt organizations includes representation during IRS and state audits, including IRS CEP examinations, mergers and reorganizations of exempt and taxable corporations, applications for exempt status, unrelated business income tax, employment tax, information reporting and sales tax issues. Ms. Schuster received her B.A. degree in accounting from Bentley College, her J.D. degree from the New England School of Law and her LL.M. degree from Boston University School of Law. She also teaches a course in tax-exempt organizations at Suffolk University as part of their adjunct faculty.

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Linda Sauser Moroney
Partner
Drinker Biddle & Reath LLP

Linda Sauser Moroney is a partner in the Health Practice Group in Milwaukee. She provides tax and corporate advice to nonprofit and other business organizations including health care institutions and other tax-exempt organizations.

Linda's work has included a broad range of transactions, including issues related to formation and exemption of nonprofit organizations, health care system restructurings, affiliations and mergers, charitable foundations ancillary to the sale of assets of nonprofit hospitals, joint operating agreements, faculty practice plans, conversion of taxable medical groups to tax-exempt subsidiaries of exempt health care systems, joint ventures, captive professional corporations, formation of physician-hospital organizations, reporting and compliance for tax-exempt organizations, physician compensation and practice acquisitions, intermediate sanctions, corporate governance, conflict of interest policies, management contracts, and general tax counsel for health care and nonprofit transactions.

Linda is a Certified Public Accountant. She has been listed in The Best Lawyers in America since 2003 and is the chair of the Tax and Finance Practice Group for the American Health Lawyers Association. She was one of 12 attorneys across the United States named to Nightingale's 2007 list of Outstanding Young Healthcare Lawyers.

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Form 990 Update
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