Sarah Hoffmann | Headshot - Large

Sarah Elizabeth Hoffmann

  • (205) 226-3457
Download Resume
  • The University of Alabama School of Law
    LL.M., in Taxation, 2016
  • Vanderbilt University Law School
    J.D., 2012
  • Vanderbilt University
    B.A., 2009, summa cum laude, Vanderbilt Law School ENGAGE Scholar
Bar Admissions
  • Alabama, 2012
About Sarah
  • What type of clients do you represent?

    I primarily represent tax exempt and closely held for profit businesses, as well as individual executives who run those businesses.

  • What do you see on the horizon in your area of practice?

    With the recent influx of funding for the Internal Revenue Service, I expect to see increased enforcement in areas of the tax law that have historically been unenforced by the IRS.

  • What do you find most exciting about your work?

Select Matters

Executive Comp/ERISA: 

  • Executive Comp: Provide domestic and cross-border tax advice for executives under Section 409A and 280G of the Internal Revenue Code
  • ACA: Filed more than 25 ESRP filings under the Affordable Care Act, with total penalty savings exceeding $10 million
  • ERISA: Advise clients on ERISA compliance matters for the general operation of qualified retirement plans.
  • ERISA: Voluntary Correction Program (VCP) filings for retirement plans
  • ERISA: Advise clients on ERISA matters that arise during the sale of a company, including plan merger and termination and continued liability considerations for purchasers.

Nonprofit/other tax:

  • Foundation work: Counsel to high net worth families to create charitable family foundations to further those families’ charitable plans
  • Tax-exempt: Created multiple tax-exempt hospital systems, including one system with more than 30 taxable and tax-exempt entities
  • Tax-exempt: Experience working with acquisitions and dispositions of assets of Tier 1 research universities
  • Tax-exempt: Created, qualified, and advised more than 50 tax-exempt organizations.
  • Private Letter Ruling Requests: Filed multiple private letter ruling requests with the Internal Revenue Service (IRS), including a request to forgive a blown S-election that saved the client more than $70 million in back taxes


    Speaking Engagements


      • The University of Alabama School of Law, LL.M., in Taxation, 2016
      • Vanderbilt University Law School, J.D., 2012
      • Vanderbilt University, B.A., 2009, summa cum laude, Vanderbilt Law School ENGAGE Scholar
      • U.S. Tax Court, 2014
      Bar Admissions
      • Alabama, 2012
      Professional Affiliations
      • American Bar Association
      • Alabama State Bar Association
      • Birmingham Bar Association, Young Lawyers Division
      • WIPO-WTO Colloquium Papers, Editor, 2014
      • Birmingham School of Law, Adjunct Professor
      Awards & Accolades
      • Best Lawyers in America®, Ones to Watch, 2021-present
      • Birmingham Business Journal, Rising Stars for Law, 2018
      Community Involvement
      • ASO Junior Patrons, Founding Member