Brown McCarroll Attorneys at Law

Albert Y. Lin

Partner

Austin

512-703-5726

alin@brownmccarroll.com

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Legal Experience

Mr. Lin is a member of our corporate and tax section, as well as our health care section. His practice concentrates on general taxation (including corporate, partnership, and individual taxation), nonprofit and tax-exempt organization and operational matters, and employee benefits/ERISA.

Specific Matters of Representation

• Advises hospitals, managed care groups, physician practice management companies, and management service organizations of tax and benefits consequences in acquisitions and restructuring.
• Represents nonprofit, tax-exempt organizations in all aspects of operation, including formation, governance matters, Internal Revenue Service audits, reorganizations, and joint venture transactions.
• Advises governmental entities, instrumentalities, and agencies in employee benefits matters, including assistance under the EPCRS (Employee Plans Compliance Resolution System) instituted by the Internal Revenue Service.
• Represents private clients with tax-based restructuring, recapitalization, and mergers and acquisitions, including entity conversions under the Texas Business Organizations Code and related statutory laws.
• Represents private clients in connection with private placement offerings exempt under federal and state securities laws.
• Extensive experience with complex tax return planning and compliance for individual, corporate, partnership, estate & trust, and nonprofit/tax-exempt clients.

Education

• Masters of Law, Georgetown University Law Center, 1996
• Doctor of Jurisprudence, Southern Methodist University Dedman School of Law, 1995
  • Texas Survey Editor, SMU Law Review
• Masters of Public Accounting, University of Texas at Austin, 1990
• Bachelor of Business Administration, University of Texas at Austin, 1990

Professional Licenses

• Attorney at Law, Texas, 1995
• Certified Public Accountant, 1992

Court Admissions

• United States Tax Court

Prior Professional Experiences

• Hilgers & Watkins, P.C., Associate, 2000-2003
• McDonald Sanders, Associate, 1996-2000
• Texas Supreme Court, Justice Craig Enoch, Judicial Intern, 1994

Speeches and Publications

• Codification of Requirements for Charitable, Tax-Exempt Hospitals,  CCH Healthcare Compliance Letter, September 2010, and WoltersKluwer Exempt Organization Reports, April 2011, Article
• Public Charities, Private Foundations, and Supporting Organizations for the Non-Exempt Organizations Specialist, Part II  Texas Tax Lawyer, May 2010, Article
• More Disclosure Requirements from Your Friendly Neighborhood IRS - Reporting “Uncertain Tax Positions,”  CCH Healthcare Compliance Letter, January 2010, Article
• An Analysis of the New Schedule H (IRSForm 990) and Instructions (Part I-II), CCH Tax-Exempt Advisor, July-August 2009, Article
• Public Charities, Private Foundations, and Supporting Organizations for the Non-Exempt Organizations Specialist, Texas Tax Lawyer, May 2009, Article
• Physician M&As:  What You Need to Know Before Taking the Plunge, Brown McCarroll Healthcare Highlights Seminar, Austin, Dallas, El Paso and Houston, October –November 2008, Co-Presenter
• An Analysis of the New Schedule H (IRSForm 990) and Proposed Instructions:  Are Hospitals Ready for Increased Disclosures?, Parts I and II CCH Health Care Compliance Letter, July and August 2008, Article
• Recent Developments Applicable to Tax Exempt Organizations, The Texas Tax Lawyer, May 2008, Article
• The New and Improved (Depending on Who You Ask) Form 990, Return of Organization Exempt from Income Tax, Journal of Healthcare Compliance, March/April 2008, Article
• Business Entity Structures for the Speech-Language-Hearing Pathologist in Private Practice, 2008 Annual Convention, Texas Speech-Language-Hearing Pathologist Convention, February 2008, Speech
• Looking at Executive Compensation in Nonprofit Health Care Organizations from a Compliance Perspective, Parts I-III,CCH Health Care Compliance Letter, June 2007 and July 2007, Article; CCH Exempt Organizations Reports, November and December 2007, Article
• Current Tax and Corporate Developments in Healthcare, Brown McCarroll Healthcare Highlights Seminar, Austin, El Paso and Houston, September-October 2007, Speech
• The New Tax Law – How Will it Affect My Practice?, Texas Medical Group Management Association 2007 Annual Meeting, May 2007, Speech
• Executive Compensation for the Nonprofit Health Care Organization, Austin Health Lawyers Meeting, March 2007, Speech 
• Protecting Tax-Exempt Health Care Organizations from IRS Attack:  Fifth Circuit Rules Against Imposition of Intermediate Sanctions in Caracci v. Comm'r, CCH Health Care Compliance Letter, September 2006; CCH Exempt Organizations Reports, March 2007 and April 2007
• The New TexasMargin Tax - Impact on Healthcare Clients, Brown McCarroll Healthcare Highlights Seminar, Austin and El Paso, September 2006, Speech
• Texas Tax Law Reform, Brown McCarroll Health Law E-lert, May 2006, Article
• Texas Tax Reform Commission Releases March 29 Report on Proposed Texas Business Tax Changes; Special Session Discussing Proposal to Begin April 17, Brown McCarroll Health Law E-lert, April 2006, Article
• The Trend Towards Increased Corporate and Tax Compliance Requirements for Nonprofit, Tax-Exempt Health Organizations, Compliance Today, January 2006, Article
• Increased Scrutiny of Non-Profit Organizations Will Impact Tax-Exempt Health Care Organizations, Brown McCarroll Health Law E-lert, September 2005, Article
• Healthcare Governance Guide, a CCH Online Subscription product, April 2005
• 2003 TexasLegislation Relating to Partnerships and Limited Liability Companies, Travis County Bar Association - Health Law Section, 2004, Speech
• Choice of Entity Issues, Texas Builder, 2002, Article
• Should Aviation Torts Find Solace in Admiralty?, Journal of Air Law and Commerce, 1994, Article

Professional Memberships and Activities

• American Health Lawyers Association
• CCH Healthcare Compliance Letter, Advisory Board Member, 2007-2012
• State Bar of Texas
  • Asian Pacific Interest Section, Treasurer, 2005-2012
  • Tax Section, Exempt Organizations Committee
• Austin Bar Association
• Austin Asian Bar Association, Council Member

Community Involvement

• Any Baby Can of Austin Child & Family Resource Center, Director, 2008-2012
• Foundation for Pediatric Acute Care & Quality, Director, 2011-2012
• Volunteer Legal Services of Texas
• United Way of Central Texas
• American Heart Association, Volunteer
• Children's Hearing Aid of Texas, Board Member, 2007
• Stonehaven Condominium Homeowner's Association, Treasurer, 2004-2006