Higher/Postsecondary Education

Ritzert & Leyton’s higher/postsecondary education group offers a unique combination of experience and expertise in the highly specialized and regulated areas of federal student financial assistance, accreditation, licensure, corporate and tax related matters, and mergers and acquisitions of postsecondary institutions from both a corporate and regulated industry perspective.  The firm works with applicable laws, regulations and procedures and the people who regulate institutions of higher education on a daily basis.  We assist our clients in understanding and navigating the complex regulatory framework affecting postsecondary institutions in order to manage and avoid problems and, when necessary, defend them before regulatory agencies and in federal and state court.

Our education clients include postsecondary education institutions of all types and sizes, including privately held, non-profit, and publicly traded institutions; private equity and venture capital firms; investment bankers; investment analysts; and financial institutions.  We have substantial experience in representing clients in administrative proceedings before the U.S. Department of Education, accrediting agencies, state licensing agencies, and in federal and state courts in connection with:

• mergers, acquisitions, and other forms of growth or ownership restructuring;

• obtaining and maintaining institutional and program eligibility with respect to federal student financial aid;

• obtaining and maintaining institutional and programmatic accreditation;

• obtaining and maintaining state licensure;

• appealing and resolving federal student financial aid program reviews;

• appealing and resolving federal student financial aid audits and investigations by the Office of the Inspector General (OIG) of the U.S. Department of Education;

• defending false claim act investigations and prosecutions;

• defending criminal investigations and prosecutions involving participation in the federal student financial assistance programs; and

• conducting internal investigations involving regulatory compliance.

Taxation

Ritzert & Leyton offers comprehensive representation in the area of taxation, both for planning matters and controversy work. We counsel small businesses and individuals in a wide range of taxation issues, including choice of business entity, executive compensation, owner agreements, tax-deferred exchanges, and state and local tax compliance. We handle cases before all levels of the Internal Revenue Service, including the Examination, Collection, and Criminal Investigation functions, as well as the National Office rulings division. We prosecute tax litigation matters for our clients before the United States Tax Court, the federal trial and appellate courts, and state and local taxing agencies. 

See our Estate Planning, Wills, Trusts, Elder Law practice description for our representation in estate and gift taxation matters.

Estate Planning, Wills, Trusts, Elder Law

We have in-depth experience in the areas of estate planning, estate and gift taxation, trusts and elder law.  We provide a full range of estate planning services, from basic estate plans for individuals and families using wills and trusts, to special needs trusts for disabled individuals, to complex estate plans with tax planning to minimize estate and gift taxes.  We also prepare powers of attorney and advance medical directives to provide for circumstances where a client is unable to attend to his or her personal decisions or financial matters.  Many of our clients own business entities and/or commercial real estate as major assets.  For charitably-minded clients, we provide assistance in all levels of planned giving, including donor-advised funds, charitable trusts, and the creation and recognition by the IRS of tax-exempt charitable foundations.

Our elder law practice includes:

• guardianship and conservatorship proceedings for persons with special needs, including elderly family members with cognitive impairment;
•  special needs planning to protect assets and qualify for or maintain qualification for public benefits; and
• assistance with care management plans for persons who need assistance to perform activities of daily living.

Probate and Estate Administration