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Biography

Rachael practices in the area of tax law, with an emphasis on state and local taxation and nonprofit taxation. Rachael assists clients with issues involving property tax, sales and use tax, and income tax, assisting in both tax planning and controversy work. She has represented clients throughout the audit and administrative appeals process and into the court system, and has also assisted with various requests for rulings and guidance on tax issues from state taxing authorities. Rachael has also assisted clients with federal and state tax credits, economic incentive deals, and voluntary disclosure program applications.

Rachael also provides counsel to nonprofit entities. She has assisted with the formation of numerous nonprofit entities, from the creation of the legal entity to the granting of exempt status by the IRS. She also provides guidance on various issues for non-profit entities, internal governance, ongoing reporting, and excise taxes. Rachael also assists nonprofits with state and local tax exemptions.

In addition to her tax practice, Rachael assists clients with employee benefits transactions and issues, including accountable plans and fringe benefits, employee compensation, and ERISA fiduciary issues. Rachael recently represented a client in a $1.5 billion annuitization of a pension plan, and has represented the independent fiduciary in multiple pension plan annuitizations ranging from $200-$500 million.

Rachael also assists clients with general business transactions and extended warranty/service contract guidance.

Rachael is a lifelong Kentucky native and graduate of the University of Kentucky College of Law, where she participated in various extracurriculars, including the Kentucky Law Journal and the Moot Court Board competitive team. She currently serves as the Chair of the Taxation Section of the Kentucky Bar Association. She is a graduate of the Elevate Kentucky Class of 2018.

Other Info About Rachael

Education

Law School

University of Kentucky College of Law, J.D., 2014, magna cum laude

Undergraduate School

Transylvania University, B.A., 2011, summa cum laude

Bar Memberships

Rachael is licensed to practice in the following state(s):

Kentucky, 2014

Recognition

Local & National Recognition

The Best Lawyers in America: Ones to Watch®, Tax Law, 2024

Selected for inclusion in Kentucky Rising Stars® 2023

Professional Affiliations

Professional Affiliations & Memberships

Northern Kentucky Bar Association

Fayette County Bar Association

Chair, Kentucky Bar Association Taxation Section, 2020-2021

Chair Elect, Kentucky Bar Association Taxation Section, 2019-2020

Vice-Chair and Secretary, Kentucky Bar Association Taxation Section, 2018-2019

Chair, Kentucky Bar Association Taxation Section, 2017-2018

Vice-Chair, Kentucky Bar Association Taxation Section, 2016-2017

Treasurer, Kentucky Bar Association Taxation Section, 2015-2016

University of Kentucky, Kentucky Law Journal

University of Kentucky, Moot Court Board, National Team Member and Treasurer/Secretary

Civic Activities

Civic & Charitable Organizations

Elevate Kentucky, Class of 2018

Bluegrass Community Foundation, BGCF 365 Membership Committee, 2018

Transylvania University 100 Doors to Success Mentorship Program, Mentor

Volunteer Income Tax Assistance (VITA) Program, Tax Preparer, 2014

Firm Committees

Rachael serves or has served in the following leadership role(s) at Frost Brown Todd:

Pro Bono Committee, Member

Presentations

Rachael was invited to speak at the following events:

“Kentucky Nonprofits – What You Need to Know About Taxes,” 2020 Kentucky Law Update (Fall-Winter 2020)

“The Basics of Federal and Kentucky Tax Reform,” 2018 Kentucky Law Update, Ashland, Pikeville, Lexington, and Covington, Kentucky (Fall-Winter 2018)

“The Business of Hemp” 2018 Lexington, Kentucky Global Entrepreneurship Week (Nov. 2018)

“Tax 101: Tax Law for Non-Tax Attorneys,” 2016 Kentucky Law Update, Covington, Lexington, London, and Prestonsburg, Kentucky (Fall-Winter 2016)

Major Publications

Rachael is an author or contributor to the following publications:

Co-author, Sales and Use Taxes: Kentucky, Practical Law (Thompson Reuters), 2021

Kentucky’s Tax Efforts in an Unusual Legislative Session, State Tax Notes, Tax Analysts (June 1, 2020).

Kentucky Chapter, Guide to Multijurisdictional Admission to Practice Requirements for State and Local Tax Lawyers, 2019-2020 (ABA) (2nd ed.)

Regulations, Rulings, and Manuals – Oh, My!, State Tax Notes, Tax Analysts (Feb. 2020)

Sales and Use Taxes: Kentucky, Practical Law (Thompson Reuters), 2019

Kentucky Tax Reform Round Two: An Overview, State Tax Notes, Tax Analysts (Aug. 2019)

Kentucky Tax Reform: An Overview, Journal of State Taxation (Wolters Kluwer), 2018

Kentucky Tax Reform: An Overview, IPT Insider (September 2018)

Kentucky Tax Reform: Economic Incentives, State Tax Notes, Tax Analysts (Oct. 2018)

Kentucky Chapter, Multijurisdictional Admission to Practice Requirements for State and Local Tax Lawyers (ABA), 2018 (1st ed.)

Today’s Good, the Bad and Ugly of Coal Taxation, Journal of State Taxation (Wolters Kluwer), 2017

Sales and Use Taxes: Kentucky, Practical Law (Thompson Reuters), 2016

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