Choate, Hall & Stewart

Choate Wealth

Partner

Sarah Tomeo Hertzog advises individuals, families, and nonprofit organizations on charitable giving and exempt organization matters.  She works collaboratively with individuals and families to understand their philanthropic objectives and provide them with the tools to accomplish their goals, including by helping them to structure and operate charitable vehicles, design and implement planned giving arrangements, and negotiate gifts.  Likewise, she provides counsel to colleges and universities, hospitals, donor advised fund sponsoring organizations, and other nonprofit organizations regarding the structure, implementation, and administration of planned giving arrangements such as charitable remainder trusts, charitable lead trusts, pledges, and gift agreements.  In addition, she advises tax-exempt organizations in connection with tax compliance, grantmaking and other charitable activities, formations, reorganizations, and investment activities.

Sarah also has experience advising private investment fund managers and investors, including universities and private foundations, on the formation and operation of and investments in private equity and hedge funds.

University of Virginia School of Law, JD (2010) Editor, Virginia Tax Review; Bracewell & Giuliani Oral Advocacy Award

Middlebury College, BA (2003) summa cum laude; Phi Beta Kappa