Skip to main content
Top Button
Matt Ehinger is a partner in the Firm's Tax Group. Matt’s practice includes advising clients on a variety of tax matters, including federal and state tax planning, compliance and controversy, as well as guidance on international tax matters. He also advises tax-exempt clients (including nonprofit and governmental entities) on a broad range of issues.

Matt regularly advises clients on the federal tax structuring of merger and acquisitions, as well as partnership tax planning. Additionally, Matt serves as a co-lead of the Firm’s Opportunity Zone Initiative, which provides federal tax incentives for investors making investments in certain low-income communities. Since the enactment of the federal Opportunity Zone legislation in 2017, Matt has helped create and represent more than 100 Opportunity Zone Funds, including several national Opportunity Zone Funds, as well as structure and effectuate Opportunity Zone investments and projects across the country.
 
OZ Podcast CTA
 
Matt also advises clients on a variety of state and local income tax issues, including income tax, sales tax, as well as real and personal property tax. In addition to tax planning, Matt has represented his clients in audits and administrative appeals with the Indiana Department of Revenue, as well as in property tax disputes in front of Indiana Property Tax Assessment Board of Appeals and the Indiana Board of Tax Review. Matt's work also includes representing clients in front of the Indiana Tax Court in tax controversies.

Matt regularly counsels tax-exempt clients (nonprofit public charities, private foundations and governmental entities) on a broad range of issues including corporate formation and governance, achieving tax-exemption, tax compliance, lobbying and political activities, unrelated business income and other business matters, including joint ventures, mergers, taxable subsidiaries, limited liability companies and other affiliates to minimize tax liability and protect their tax-exempt status.

Matt received his Bachelor of Arts, cum laude, from DePauw University in 2006. He then attended law school at Indiana University McKinney School of Law, receiving his juris doctor, summa cum laude, in 2009.

During law school, Matt served as a legal intern for Governor Mitch Daniels and Lt. Governor Becky Skillman. He also served as a legal intern for the Honorable Sarah Evans Barker, United States District Court-Southern District of Indiana, and as an extern in the legal department of Eli Lilly & Co.

Also during law school, Matt participated in the Indiana Law Review where he served on the executive board as senior executive editor. Matt was a summer clerk with Ice Miller in 2008 before joining as an associate in 2009.

 

 
Reported and Representative Cases
  • Curtis James Investments (Applesauce-Applebee’s) v. Lake County Assessor, Pet. No. 45-036-08-1-4-00003 (Ind. Bd. Tax. Rev., Oct. 2014)
  • Housing Partnerships, Inc. v. Owens, 17 N.E.3d 403 (Ind. Tax Ct. 2014)(amicus curiae)
  • Indiana Dep't of State Revenue v. Miller Brewing Co., 975 N.E.2d 800 (Ind. 2012), reh'g denied (amicus curiae)
  • Marion County Assessor v. Gateway Arthur, Inc., 45 N.E.3d 279 (Ind. Tax Ct. 2015)
  • Marion County Assessor v. Gateway Arthur, Inc., 43 N.E.3d 876 (Ind. Tax. Ct. 2015)
  • Marion County Assessor v. Simon DeBartolo Group, LP, 2016 WL 1394647 (Ind. Tax Ct. 2016)
  • Marion County Assessor v. Washington Square Mall, LLC, 46 N.E.3d 1 (Ind. Tax Ct. 2015)
  • R.R. Donnelley & Sons Co. v. Indiana Dept. of State Revenue, 41 N.E.3d 1053 (Ind. Tax Ct. 2015)
  • SAC Finance, Inc. v. Indiana Dep't of State Revenue, 24 N.E.3d 541 (Ind. Tax Ct. 2014)
  • Shelby County Assessor v. CVS Pharmacy, Inc. #6637-02, 994 N.E.2d 350 (Ind. Tax Ct. 2013)
  • Shelbyville MHPI, LLC v. Thurston, 978 N.E.2d 527 (Ind. Tax Ct. 2012)
  • Simon Debartolo Group, L.P., et. al. v. Marion County Assessor, Pet. Nos. 49-600-06-1-4-08629, et. al. (Ind. Bd. Tax Rev., Oct. 2012)
  • Spencer County Assessor v. AK Steel Corporation, 61 N.E.3d 406 (Ind. Tax Ct. 2016)
  • Washington Square Mall, LLC, et. al. v. Marion County Assessor, Pet. Nos. 49-700-06-1-4-01861, et. al. (Ind. Bd. Tax Rev., Sept. 2012)
  • Yum Brands, aka Taco Bell of America v. Allen County Assessor, Pet. No. 02-076-12-1-4-0002 (Ind. Bd. Tax Rev. 2014)
Firm Publications
News
Blog Posts
Published In
Speaking Engagements
  • 30th Annual Ohio Business Tax Conference and Virtual Institute, January 19-21, 2021
  • "Indiana Tax Update", co-presented at the Indiana CPA Society Tax Conference, December 2-3, 2020
  • "Hot SALT Topics", presented at the 2020 Indiana Chamber of Commerce Tax Conference, October 29, 2020
  • "How to Utilize Opportunity Zones as an Economic Development Tool", presented at the AIM Annual Conference, August 27, 2019
  • "Opportunity Zones: Transformative Disruption", co-presented at Developing the Disruptor's Mindset  Conference, August 7, 2019
  • "Selling Direct to Consumers: eCommerce Tax Implications", presented at the TOY Association Conference, June 18, 2019
  • "Indiana Tax Update" presented to The Tax Executives Institute, May 15, 2019
  • "Tax Law in the Nonprofit World", co-presented at the IndyBar meeting, August 23, 2018
  • "Recent Developments in Indiana Taxation," presented to The Tax Executives Institute, June 28, 2017
  • "The Latest in Indiana Property Tax Legislation, Case Law and Trends", Indiana Tax Conference, August 2016.
  • “Guide to Serving on a Nonprofit Board,”  November 2015.
  • “Developments in Indiana State Taxation,” Indiana Chamber of Commerce, August 2015.
  • "Unrelated Business Income," Indiana State Bar Association - Pro Bono Attorneys Serving Small Nonprofits, October 2014. 
  • "Foundation Benefits for Community College Presidents: A Case Study in Best Practice and Board Development," National Association of Community Colleges, 2013.
  • "Getting Legal – Incorporation and Tax Exempt Status," United States Tennis Association, 2013.
  • "Manufacturers Sales and Use Tax – Navigating Multi-State Complexities," America Mold Builders Association, 2013.
  • "New Tax Developments that Impact Residential and Commercial Real Estate," Indiana Continuing Legal Education Form – Indiana Real Estate Institute, 2012.
  • "Tax Exempt and Governance Issues: An Overview," Indiana Association for Community Economic Development, 2012.
  • "A Guide to Starting a Nonprofit Tax-Exempt Entity," Speedway Dollars for Scholars, 2012.
  • "Basics of State Taxation," 2012.
  • "The Tax Future of the Internal Revenue Code and its Impact on Tax Planning," 2012.
  • "Tax Consequences of Health Care Reform," Indiana Chamber of Commerce, 2011.
  • "Tax Provisions in Health Care Reform: An Update," Indiana Chamber of Commerce, 2010.
  • "A Comparison of the Senate and House of Representatives Tax Provisions in Health Care Reform," Indiana Chamber of Commerce, 2010.
  • "Foreign Bank Account Reporting Obligations: An Overview," Indianapolis Bar Association, 2010.
  • "Funding Healthcare Reform," Indianapolis Bar Association, 2009.
View Full Site View Mobile Optimized