Catherine E. Livingston

Cathy Livingston is a leading authority on the Affordable Care Act. She has in-depth knowledge of the many tax provisions contained in the act, including the employer coverage requirement, the individual coverage requirement, the premium tax credit, insurance reforms, insurer fees, the medical device excise tax, and new requirements for tax-exempt hospitals. Cathy also practices in the area of tax-exempt organizations. She advises nonprofits on the tax implications of their transactions and assists them in IRS audits, ruling requests, and exemption applications.

Prior to joining Jones Day in 2013, Cathy was Health Care Counsel in the IRS Office of Chief Counsel where she served as principal legal advisor to IRS senior leadership on all aspects of the Affordable Care Act and its implementation. She worked closely with the White House, the Department of Health and Human Services, and the Department of Justice on litigation and regulations. From 2002 until 2010, Cathy oversaw all IRS legal work with respect to tax-exempt organizations, and from 1994 to 1998, she had principal responsibility for tax-exempt organizations in the Treasury Department's Office of Tax Policy. She helped draft the tax guidance on most of the significant issues for tax-exempt organizations of the past two decades, including excess benefit transactions, joint ventures, and the permissible scope of political and lobbying activities. [1]