Kirk A. Pinkerton

Practice Focus
Kirk Pinkerton focuses his practice in corporate and tax law. Since 1975 he has represented businesses, health care entities and high net worth individuals with sophisticated business, tax and estate planning needs.

Mr. Pinkerton has substantial experience in both federal and state tax matters, corporate law, health care law, employee benefits and business litigation. He has implemented stock and asset sales, acquisitions and mergers of client businesses.

Mr. Pinkerton represents health care clients in matters concerning Stark, anti-kickback laws and other compliance issues. He also represents them in transactions, investigations and taxation matters. As examples, he has:
  • Structured and negotiated the sale of a pediatric specialty practice to a prestigious university hospital
  • Obtained an Internal Revenue Service Private Letter Ruling for a local hospital foundation involving tax reorganization of a for-profit subsidiary to avoid unrelated business taxable income
  • Provided special tax counsel to a local hospital foundation on a variety of tax and exempt organization-related issues
  • Negotiated successful settlements of False Claim Act investigations with the Office of Inspector General on behalf of physician medical groups; implemented and monitored corporate integrity agreements
  • Implemented the sale of a healthcare network
  • Assisted clients in connection with investments in ambulatory surgery centers and specialty hospitals
  • Advised clients on physician recruitment and medical directorship agreements.
Representative Cases
As a business litigator, Mr. Pinkerton has several reported cases, including:
  • Given v. Cappas, (Ind. Ct. App. 1985), 486 N.E. 2nd 583
  • McGlothen v. Heritage Environmental Services, (Ind. Ct. App. 1999), 705 N.E. 2nd 1069
  • Verkuilen v. South Shore Building and Mortgage Company, (CA7, 1997), 122 F.3rd 410, 38 Fed R. Serv. 3rd 392, 21 Employee Benefit Cases 2855
  • Poteete v. Capital Engineering Company, Inc. Profit Sharing Plan, (CA 7, 1999), 185 F.3rd 804
Professional Background
Mr. Pinkerton joined Hinshaw & Culbertson LLP in April 2009. Previously, he was the President, Managing Director and name partner of Pinkerton and Friedman, P.C., a Munster, Indiana, law firm where he practiced since 1976.

Mr. Pinkerton holds the AV® Peer Review Rating from Martindale-Hubbell, its highest rating for ethics and legal ability. He is a candidate for a Masters Degree in Liberal Arts from the University of Chicago.

Mr. Pinkerton began his legal career in 1975 as an associate at Given, Dawson & Cappas in East Chicago, Indiana. From 1976 to 1981, he was a Senior Associate and then a Partner at Roth Yonover & Pinkerton, the predecessor firm to Pinkerton and Friedman.

He is a member of the American Health Lawyers Association.
Publications and Presentations
Mr. Pinkerton is a frequent speaker throughout the country on many topics, including entity selection, retirement planning, federal and state taxation and IRS appeals and Court proceedings. His presentations include:
  • “706/IH-6 Comparison / Lawyer and Accountant Communication,” Hinshaw Breakfast Briefing for Accountants, Schererville, Indiana, October 2011.
  • “Retirement Planning,” Hinshaw Breakfast Briefing for Accountants, Schererville, Illinois, October 2009.
Community Service Activities
Active in the community, Mr. Pinkerton’s civic and charitable experience includes:
  • Planned Parenthood Affiliates, Inc., President (1998).
  • Planned Parenthood of Northwest/Northeast Indiana, Inc., member, (1990 – 1998); President, 1994 – 1998; Vice President, 1993.
  • Indiana University Department of Religious Studies Alumni Advisory Board, member (1991 – 1993).
  • Indiana University School of Law Capital Campaign (1996)
  • Rotary Club of Hammond, Indiana, member, 1990 – 1993); director (1991).
  • Calumet Goodwill Industries, Inc., President (1986 – 1987); Vice President (1985); Treasurer (1984).
  • American Cancer Society, Fund Drive Chairman (1979).