Margaret E. Hayes is an associate in the firm’s Tax and Employee Benefits department. She has experience in federal, state and local tax areas, and assists with a variety of matters involving tax planning.
For corporate formation and merger matters, Maggie assists in the strategic planning for mergers and acquisitions, deals, and general corporate matters as it related to tax implications. She is experienced in drafting operating agreements for a variety of organizations including for profit corporations, tax-exempt organizations and LLCs, as well as merger documents for organizations with a variety of tax elections. She also fulfills IRS compliance procedures for newly formed and merged organizations.
In the captive insurance area, Maggie assists in drafting IRS protests in response to tax avoidance claims against small to mid-size captive insurance programs and their parent organizations, and she reviews documents for numerous plan years to determine liability and discuss with clients the options for settlement or litigation.
Finally, in the executive compensation and employee benefits space, she assists in drafting short term deferred compensation agreements in compliance with § 409A exclusion, conducts research for § 409A deferred compensation plan structure, drafts resolutions, amendments, and compliance notices for a variety of plans, and analyzes and updates documents to comply with yearly IRS limits.
Maggie earned her J.D. from Washington and Lee University School of Law, and her undergraduate degree in political science from Bowling Green State University. As a law student, she served as the executive development editor of The Journal of Energy, Climate and the Environment. Maggie was also named a Burks Legal Research Scholar, and was president of school’s Law Families student organization.
- Burks Legal Research Scholar
- Summer Associate, Brown Law, LLP, 2015
- Summer Associate, Jackson Kelly PLLC, 2014
Civic and Charitable Involvement
- Volunteer, Stonewall Jackson House Museum, Virginia Military Institute, 2012-Present
- Campaign Manager, Hardin County Mounted Posse, 2010-2011
- Volunteer, BGSU Dance Marathon for Children’s Miracle Network, 2009-2011
Contributions & Published Works
- "Are Trump’s tax proposals a preview of tax reform?" Louisville Business First, March 13, 2017
- "A Foundation for Tax Reform? The Trump Administration’s Tax Proposals," Bar Briefs, Louisville Bar Association, March 2017
Tax Law Insights
- Considerations for Modifying Partnership Agreements and LLC Operating Agreements in the Wake of the New Centralized Audit Regime02.19.2018
- Delaware Nonresident Trust Seeks SCOTUS Due Process Review of Ohio Income Tax Imposed on the Trust’s Capital Gains: Was It Proper to Apply General Jurisdiction Due Process Rules to a Non-Resident Rather Than Specific Jurisdiction Rule07.31.2017
- Kentucky Property Tax Applies to Individual Residents’ Units of Retirement Community Owned by Public Charity03.15.2017
- Kentucky: Property Leased to Non-Residents Qualified for Warehouse/Distribution Center Exemption to Tangible Personal Property Tax11.04.2016
Bowling Green State University, B.A, summa cum laude, 2012
Washington and Lee University School of Law, J.D., cum laude, 2016
Boston University School of Law, LLM, anticipated completion December 2017
Bar & Court Admissions
- U.S. Tax Court
- U.S. District Court, Northern District of Indiana
- U.S. District Court, Southern District of Indiana
International Trade Certification from the World Trade Center – Kentucky