New York University School of Law, LL.M., 2006
University of Tulsa College of Law, J.D., with highest honors, 2005
Baylor University, B.B.A., Finance, 1999
San Antonio Magazine "Top Attorneys," 2020
United States Court of Appeals Fifth Circuit
United States District Court Western District of Texas
United States Tax Court
Katherine Noll advises clients in federal and multi-state income tax matters, including business tax planning, tax compliance, controversy, executive compensation, fringe benefits, and employee benefit plan matters. Katherine is involved with assisting clients to make changes tax reform as implemented under the Tax Cuts and Jobs Act of 2017, including the new 20% qualified business income deduction under Internal Revenue Code (IRC) Section 199A and the new Federal Qualified Opportunity Zone program.
Katherine understands business’s needs and operations from her work in the finance industry prior to law school. She regularly advises business owners and general counsel on tax issues and teams up with tax departments and accounting firms of clients to achieve an integrated approach toward effective and cost-efficient issue resolution.
Tax. Katherine advises businesses on strategic tax issues, including business transactions, the formation of business ventures, drafting operating agreements, and tax planning for corporations, partnerships, and limited liability corporations. She represents individuals, closely-held businesses, publicly-traded corporations and tax-exempt organizations with tax compliance matters. She has significant experience with resolving tax and regulatory issues, developing strategies, and representing clients in IRS audits, federal and state administrative appeals, as well as litigation in U.S. Tax Court and Federal District Court.
Her experience includes drafting legal opinions, resolving IRS, DOL, and state audit examinations, assisting CPAs with complex tax issues, and obtaining private letter rulings, pre-filing agreements, and penalty abatements. She also has experience advising legal counsel regarding the tax aspects of bankruptcy and liquidating trusts, implementing compliance processes for the Foreign Accounts Practice Act (FATCA), and assisting with managing business tax issues related to banking and financial institution products.
Executive Compensation. In the area of executive compensation, Katherine has experience advising multi-state businesses on fringe benefit tax matters and employment tax issues. She has structured and drafted executive compensation arrangements and long-term deferred compensation plans, including stock options, restricted stock, omnibus incentive plans, golden parachutes, top-hat plans, and split-dollar insurance arrangements. She assists clients with related payroll, information reporting, and compliance matters, and navigating the regulatory complexities of executive compensation and employee benefits, including the IRC Sections 280G and 409A, deduction limitations under IRC Section 162(m), shareholder disclosure requirements, and the Employee Retirement Income Security Act (ERISA).
Employee Benefits. She advises clients on both qualified and non-qualified benefit plan issues, including retirement plan and welfare benefit plan administration, information reporting, and compliance with the IRC, ERISA, and COBRA. Katherine assists publicly-traded and private companies on employee benefit plan matters, developing policies and procedures, and resolving benefit plan matters.
Tax Exempt Entities. Katherine has experience representing tax-exempt clients, including counseling clients on forming nonprofit corporations, obtaining tax-exempt status with the IRS under IRC Section 501(c)(3), drafting donor agreements and corporate governance policies, analyzing unrelated business taxable income issues, acting as tax counsel on tax-exempt bond matters, and assisting with IRS information reporting and disclosure. She also advises on post-issuance compliance and representing exempt organizations during audit of special purpose tax-exempt bonds and state tax exemptions.
In re TXCO Resources Inc., Chapter 11 Bankruptcy Case No. 09-51807, in the United States Bankruptcy Court for the Western District of Texas, San Antonio Division
- Texas Bar Association
- Oklahoma Bar Association
- Bexar County Women's Bar Association and Foundation, Past President, Board Member
- American Bar Association, Tax Section
- San Antonio Bar Association
- LEAD Academy - Steering Committee
- San Antonio Economic Development Department External Advisory Group Qualified Opportunity Zones
- Katherine Noll, Joshua Sutin, and Jaime Vasquez named to 2020 Top Attorneys by San Antonio MagazineSan Antonio Magazine, November 20, 2020
- Chamberlain Hrdlicka Employee Benefits Practice launches E-BlawgOctober 19, 2020
- San Antonio Scene Magazine Recognizes Chamberlain Hrdlicka Attorneys as “Best San Antonio Lawyers 2020”Chamberlain Hrdlicka Attorneys Recognized by San Antonio Scene MagazineSan Antonio Scene Magazine, August 3, 2020
- Chamberlain Hrdlicka Tax Alert - Paycheck Protection Program (PPP) Loan Forgiveness Tax IssuesMay 21, 2020
- Benefits Update - SBA Form 3508 Paycheck Protection Program (PPP) Forgiveness ApplicationMay 20, 2020
- Chamberlain Benefits Update - Tax-Free Disaster Relief Payments Under Internal Revenue Code Section 139May 5, 2020
Seminars & Presentations
- San Antonio Board of Realtors, Invest SA Opportunity Zone Conference, Tax Basics - December 2019
- University of Texas 67th Annual Taxation Conference, Qualified Opportunity Zones - December 2019
- Chamberlain Hrdlicka 2nd Annual San Antonio Tax and Business Planning Seminar - November 6, 2019 at Wyndham San Antonio RiverwalkNovember 6, 2019
- San Antonio Economic Development Department, Opportunity Zone Panel - August 2019
- State Bar of Texas Annual Meeting, Tax Reform: What Lawyers Need to Know for their Clients and Their Practice - June 2019
- Chamberlain Hrdlicka San Antonio Tax Forum - May 29, 2019Club Giraud, 707 N. St. Mary's Street, San Antonio, Texas 78205, May 29, 2019
- Chamberlain Hrdlicka May 21, 2019 West Loop Tax Forum - HoustonianThe Houstonian - 111 North Post Oak Lane, May 21, 2019
- Chamberlain Hrdlicka May 14, 2019 West Houston Tax Forum - Marriott WestchaseHouston Marriott Westchase, 2900 Briarpark Dr., Houston, Texas 77042, May 14, 2019
- Chamberlain Hrdlicka San Antonio Tax Forum - March 12, 2019Club Giraud, 707 N. St. Mary's Street, San Antonio, Texas 78205, March 12, 2019
- Home Ownership Center, 500 South 15th Street, McAllen, Texas 78501, March 4, 2019
- CPA Society of San Antonio, Finding Your Way Through Section 199A - January 2019
- State Bar of Michigan, IT Law Section Annual Meeting and IT Seminar, Taxation of IT Transactions - September 2016
- Article by Jennifer Karpchuk and Katherine Noll on “2020: A Memorable Year in SALT”Tax Notes, December 21, 2020
Technology Transactions: A Practical Guide to Drafting and Negotiating Commercial Agreements, Practical Law Institute, Chapter on State Transaction Taxes
- Employee Benefits - E-Blawg, October 9, 2020
- Tax Blawg, May 7, 2020
- Tax Blawg, April 10, 2020
- Business and International Tax Developments, March 31, 2020
- Tax Blawg, July 30, 2019
- Tax Blawg, June 25, 2019
- Tax Blawg, May 29, 2019
- Tax Blawg, May 21, 2019
- Tax Blawg, May 14, 2019
- Tax Blawg, March 12, 2019
- Tax Blawg, March 4, 2019