- 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
- New York
Jay Gerzog is a partner in the Corporate Practice Group in the firm's New York office. Mr. Gerzog is an accomplished corporate transactional and tax attorney, with over three decades of experience representing tax-exempt and for-profit healthcare organizations, as well as organizations operating for other charitable, scientific and/or educational purposes.
Areas of Practice
Mr. Gerzog has played a leading role in many of the consolidation transactions and strategic alliances that have transformed the New York metropolitan healthcare landscape over the past several years.
Mr. Gerzog routinely advises clients on a wide range of transactional matters, including complex corporate affiliations and disaffiliations, mergers and acquisitions, joint ventures, corporate restructuring, operational and contracting matters, and strategic planning.
In the nonprofit and tax-exempt organization area, Mr. Gerzog routinely assists clients with obtaining and maintaining tax-exempt and public charity status and with compliance with state nonprofit laws and federal tax law for tax-exempt organizations. He advises nonprofit clients 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. Mr. Gerzog’s experience includes representing nonprofit managed care plans in the sale and dissolution of their operations and the related complex state regulatory approval process. He is uniquely experienced in the conversion of nonprofit entities, such as Blue Cross Blue Shield health plans and various healthcare facilities, to for-profit status.
Mr. Gerzog's healthcare clients include integrated healthcare delivery systems, hospitals, academic medical centers, ambulatory surgery centers, managed care organizations, private equity and strategic investors, management companies, scientific research organizations, payers, physician groups, and other healthcare providers and tax-exempt organizations.
Mr. Gerzog recently led the representation of the corporate members of Fidelis Care, New York's largest Medicaid managed care plan, in the $3.75 billion asset sale to Centene Corporation, the nation's largest Medicaid managed care plan provider. The proceeds of the sale have been used to create one of the largest healthcare grantmaking foundations in the country.
Mr. Gerzog is a nationally recognized leading healthcare and nonprofit lawyer, has authored numerous articles, and lectures frequently on topics related to tax and corporate issues affecting the healthcare industry and nonprofit organizations.
- The Legal 500 US, Healthcare, 2018
- The Legal 500 US, Finance - Not-for-Profit, 2018
- Chambers USA, Healthcare, 2018
- Best Lawyer in America, Best Lawyers, 2015-2019
- AHLA, December 2014
Labor and Employment Law Blog Posts
- "Tax Reform: Nonprofits and their Executives Brace for Impact," December 7, 2017
Healthcare Law Blog Posts
- "Tax-Exempt Healthcare Organizations Brace for Impact as Senate Tax Reform Bill Passes," December 5, 2017
- "Tax-Exempt Hospitals & Other Tax-Exempt Healthcare Organizations Not Immune from Federal Tax Reform," November 14, 2017
- "IRS Denial of Section 501(c)(3) Status for a Commercial ACO," May 9, 2016
- Modern Healthcare, November 22, 2017
- Law360, June 10, 2014
- Presented by Sheppard Mullin and Duff & PhelpsNovember 19, 2014
- American Bar Association, Section on Taxation
- American Health Lawyers Association
- New York State Bar Association