Mr Jay Gerzog > Sheppard, Mullin, Richter & Hampton LLP > New York, United States > Lawyer Profile

Sheppard, Mullin, Richter & Hampton LLP
NEW YORK, NY 10112
United States

Work Department



Mr. Gerzog advises clients on the corporate, healthcare, federal tax and state not-for-profit law implications of operational and contracting matters, strategic planning and structuring complex corporate affiliations and disaffiliations, joint ventures, mergers and acquisitions and corporate restructuring for tax-exempt and for-profit organizations, particularly those involving hospitals, academic medical centers, managed care organizations, private equity and strategic investors, management companies, scientific research organizations, physician groups and other healthcare providers and payers.


Mr. Gerzog assists clients with obtaining and maintaining tax-exempt and public charity status and with compliance with state not-for-profit laws and federal tax law for tax-exempt organizations, including: private inurement and private benefit; executive compensation; unrelated business income tax; private foundation excise taxes; excess benefit transactions (Intermediate Sanctions); lobbying limitations; foreign charitable activities; grant-making; charitable giving; IRS Form 990 reporting; and fundraising and compliance issues relating to endowment funds and restricted gifts. Mr. Gerzog has authored numerous articles, and he lectures frequently on topics related to tax and corporate issues affecting healthcare industry organizations and not-for-profit organizations. In the not-for-profit area, Mr. Gerzog counsels governing boards and senior management of tax-exempt and not-for-profit organizations on the development and implementation of corporate governance, fiduciary duties, conflict of interest, ethics, audit and executive compensation best practices, compliance programs and policies, including on management structures and internal control systems to prevent and detect violations of law.


American Bar Association, Section on Taxation; American Health Lawyers Association; New York State Bar Association


LL.M., New York University School of Law, Taxation, 1992; J.D., George Washington University Law School, 1985, with honors; B.A., Colgate University, 1982, magna cum laude, Phi Beta Kappa

Lawyer Rankings

United States > Industry focus > Healthcare: service providers

Clients recommend Sheppard, Mullin, Richter & Hampton LLP‘s ‘industry knowledge, practical advice, constant availability and professionalism‘. The team advises on matters such as healthcare joint ventures, licensing, value-based reimbursement arrangements, corporate governance and healthcare program structuring, reform implementation, as well as fraud and abuse, antitrust and cybersecurity litigation. ‘Outstanding‘ New York partner Jay Gerzog continues to assist Kaleido Health Solutions with the structuring and implementation of a national telemedicine services platform, while ‘high-level negotiator‘ Eric Klein represented R1 RCM in the drafting of a long-term outsourcing agreement with Intermountain Healthcare for the procurement of technological patient care tracking and documentation services. ‘Dedicated and confident medical transactions expert‘ Jeralin Cardoso is another name to note in California, having represented First Colonies Anesthesia Associates in its partnership with US Anethesia Partners.

United States > Tax > Not-for-profit (Fortune 1000 private foundations, and national trade associations and charities)

Praised for its ‘strong client service orientation‘, Sheppard, Mullin, Richter & Hampton LLP has ‘a deep bench of excellent lawyers who specialize in non-profit tax and corporate issues. Jointly led by David Ulich in California and recently promoted Tamar Rosenberg in New York, the team has ‘legal experience across a broad range of complex non-profit issues‘. Also recommended is Jay Gerzog, who has an excellent track record advising non-profits in the healthcare sector on transactional issues. A standout highlight included acting for the Bishops of the Dioceses of the Catholic Church of New York, as a corporate member of Fidelis Care, in relation to the sale of Fidelis Care to Centene Corporation for $3.8bn, the proceeds of which will establish one of the largest healthcare grantmaking foundations in the US. The firm was also involved in several significant matters in the education sector, which included changing the for-profit status of several charter schools. Other active clients include Montefiore Medicine Academic Health System, Childhelp, and the Fire Family Foundation.