Heather Ripley
Partner – Alston & Bird
Description of field of expertise
Heather Ripley counsels U.S. and foreign business entities and high-net-worth individuals on tax-efficient structuring for their U.S. and cross-border investments and activities, understanding their U.S. tax and compliance obligations and risks, and rectifying non-compliance issues. She has advised clients on income tax treaty application, FATCA, FIRPTA, and other tax issues for inbound investments into the United States, the anti-deferral regimes for outbound investments (CFC, PFIC), and tax aspects of M&A transactions.
Heather also has experience in federal tax controversy work and has navigated numerous clients through the IRS’s voluntary disclosure procedures, letter rulings, and competent authority requests. Heather has also counseled various charitable and nonprofit organizations on incorporation, tax exemption applications and restrictions, and other tax issues, as well as providing volunteer income tax assistance for low-income individuals.
Heather was identified as “One to Watch” by The Best Lawyers in America© in Tax Law. She is a frequent speaker at tax conferences and writes regularly about international tax developments. She is a vice-chair of the Committee on U.S. Activities of Foreigners and Tax Treaties in the Tax Section of the American Bar Association and a board member of Volunteers of Legal Service (VOLS). She is active in the alumni networks of Harvard Law School and the University of Georgia’s Terry College of Business.
What advice would you offer to new attorneys interested in your field?
First, work to provide solutions. Each assignment is a chance to help a client or colleague make a decision, and your job is making that decision-making process easier. Second, stay curious. Tax is a complex area of law. It’s important to have a solid grasp of fundamental principles, but keeping up with new developments can help new attorneys distinguish themselves. Networking with peers and colleagues (in and out of tax law) helps you to stay abreast of emerging issues and trends.