Bio
Carolyn H. Kendall is an Associate in the Firm's Internal Investigations & White Collar Defense and Health Care Practice Groups. She conducts internal investigations and defends corporations, officers, and other individuals facing criminal and civil investigation.
Ms. Kendall's work within the Internal Investigations & White Collar Defense Practice includes matters involving pharmaceutical, manufacturing, and financial companies, relating to potential criminal tax and money laundering violations, as well as allegations involving securities violations, mortgage, and financial institution fraud, the Federal Anti-Kickback Statute and Stark Law, and other fraud and regulatory statutes. She also assists clients in offshore account disclosure and compliance via IRS disclosure programs (OVDP and Streamlined Procedures).
As part of her role within the Health Care practice, she works with numerous skilled nursing facilities to increase their understanding of the new Medicare Requirements of Participation and the current survey enforcement environment. She also assists with the evaluation and enhancement of facilities' compliance and ethics programs. Ms. Kendall also assists in the resolution of voluntary (section 201) and involuntary (section 302) commitment orders.
Ms. Kendall is the co-author of the 2014 Cumulative Supplement to the treatise titled Criminal Tax, Money Laundering, and Bank Secrecy Act Litigation (Bloomberg BNA 2010), a comprehensive analysis of the legal, strategic and pragmatic issues that can arise during every stage of such cases.
In 2018, 2019 and 2020, Ms. Kendall was selected by her peers as a Pennsylvania Super Lawyer Rising Star in the category of Health Care. For information about this selection and an overview of common third-party publications, rankings, and lists methodologies, click here.
Education
-
J.D., University of Virginia School of Law, 2012
Virginia Law Review; Order of the Coif -
B.A. in Classics, with Distinction, Amherst College, 2008
Phi Beta Kappa
Bar Memberships
- New Jersey
- Pennsylvania
Court Admissions
- U.S. Court of Appeals, Third Circuit (2014)
- U.S. Court of Appeals, Seventh Circuit (2013)
- U.S. Tax Court (2015)
- U.S. District Court for the Eastern District of Pennsylvania (2014)
- U.S. District Court for the District of New Jersey (2015)
Affiliations
- Women’s White Collar Defense Association (WWCDA), Philadelphia Chapter, Co-Chair, Young Lawyers Division; Member, Recognition and Awards Committee
- Women's White Collar Defense Association (WWCDA), National Chapter, Member Young Lawyer's Committee
- American Bar Association: Co-Chair of White Collar Crime Committee's Philadelphia Young Lawyers Division
- Food Drug & Law Institute (FDLI), Austern Writing Competition Committee Membership
- Pennsylvania Association of Criminal Defense Lawyers (PACDL); member of the New Lawyer's Planning Committee and the White Collar Practice Committee
- Federal Bar Association Criminal Law Committee Executive Committee
- Women in Tax, Member
- Pennsylvania Bar Association
- New Jersey Bar Association
Clerkship
- The Honorable Kenneth F. Ripple, United States Court of Appeals for the Seventh Circuit
Speaking Engagements
- Panelist, "When the Government Looks But Your Client Can’t See," Federal Bar Association, Federal Criminal Law Committee, Philadelphia, PA (February 28, 2020)
- Presenter, "Report of the Monetary Violations Subcommittee to the Civil and Criminal Tax Penalties Committee," ABA Tax Section, Washington, D.C. (May 7, 2016)
- Presenter, "Developments in Bank Secrecy Act and Anti-Money Laundering Compliance," PA Bankers' Association, Harrisburg, PA (May 3, 2016)
- Panelist, Post & Schell's 2016 Employment Tax Forum, Philadelphia, PA (February 25, 2016)
Publications
- Author, "Corporate Criminal Liability in the COVID-19 Era," Business Crimes Bulletin (June 2020)
- Co-Author, "The Yates Memo Is Here to Stay: Signs of Increasing Efforts to Hold Individuals Criminally Liable for Corporate Wrongdoing," Business Crimes Bulletin (June 2019)
- Author, "Anything You Say May be Recorded: Protecting Conversations under the PA Wiretap Act," For The Defense, an official publication of the Pennsylvania Association of Criminal Defense Lawyers (PACDL) (May 2019)
- Co-Author, "When Government Knowledge Of Industry Practice Bars FCA Claims," Law360 (January 3, 2018)
- Co-Author, "The DOJ's New Parameters for Evaluating Corporate Compliance Programs," Business Crimes Bulletin (July 2017)
- Co-Author, "SCOTUS Raises the Bar on Materiality in False Claims Act Lawsuits," Temple 10-Q (August 18, 2016)
- Co-Author, "How Escobar Reframes FCA's Materiality Standard," Law360 (July 7, 2016)
- Co-Author, "Will Volkswagen Executives Be the Yates Memo’s First Casualties?," Bloomberg BNA's Daily Environmental Report (January 4, 2016)
- Co-Author, "SEC ALJs: An Enforcement Fast-Track is Hitting the Constitutional Skids," White Collar Crime Prof Blog (August 13, 2015)
- Co-Author, "What If the SEC’s Administrative Law Judges Have Been Unconstitutionally Appointed?," The Temple 10-Q (July 15, 2015)
- Co-Author, "Best Practices for Mobile Device Data Security," The Legal Intelligencer, Cybersecurity Supplement (June 23, 2015)
- Co-Author, "The Appointment of SEC Administrative Law Judges:Constitutional Questions and Consequences for Enforcement Actions," Bloomberg BNA's Securities Regulation & Law Report (June 19, 2015)
- Co-Author, "Changes Coming to Anti-Money Laundering Compliance in New York," The Temple 10-Q (April 28, 2015)
- Co-Author, "Domestic Search Warrants for Emails Stored Abroad: The Government Seeks to Expand its Ability to Collect Foreign Evidence," Federal Tax Crimes (April 25, 2015)
- Co-Author, "Between the National Taxpayer Advocate and the Courts:Steering a Middle Course to Define “Willfulness” in Civil Offshore Account Enforcement Cases, Part 2," Procedurally Taxing (March 24, 2015)
- Co-Author, "Between the National Taxpayer Advocate and the Courts: Steering a Middle Course to Define “Willfulness” in Civil Offshore Account Enforcement Cases, Part 1," Procedurally Taxing (March 23, 2015)
- Co-Author, "Financial Crimes Enforcement Network Pursues New Customer Due Diligence Requirements for Banks’ Anti-Money Laundering Programs," PA Banker Magazine (December 2014)
- Co-Author, 2014 Cumulative Supplement to Criminal Tax, Money Laundering, and Bank Secrecy Act Litigation
Representative Matters
- Counseled individual client in connection with a government enforcement action related to RICO and alleged tribal payday lending predicate offense.
- Investment firm under investigation by the Securities and Exchange Commission for inter-fund loans involving alleged conflicts of interest, and related constitutional litigation regarding the ability of the SEC to pursue administrative enforcement actions. Result: Settlement involving a suspension but no industry bar.
- Conducted internal investigation for non-profit hospital system regarding potential excess benefit transactions and possible private benefit and private inurement in connection with physician compensation.
- Conducted internal investigation for major financial institution regarding possible federal tax fraud involving offshore entity and related-party transactions.
News & Insights
Education
-
J.D., University of Virginia School of Law, 2012
Virginia Law Review; Order of the Coif -
B.A. in Classics, with Distinction, Amherst College, 2008
Phi Beta Kappa
Bar Memberships
- New Jersey
- Pennsylvania
Court Admissions
- U.S. Court of Appeals, Third Circuit (2014)
- U.S. Court of Appeals, Seventh Circuit (2013)
- U.S. Tax Court (2015)
- U.S. District Court for the Eastern District of Pennsylvania (2014)
- U.S. District Court for the District of New Jersey (2015)
Affiliations
- Women’s White Collar Defense Association (WWCDA), Philadelphia Chapter, Co-Chair, Young Lawyers Division; Member, Recognition and Awards Committee
- Women's White Collar Defense Association (WWCDA), National Chapter, Member Young Lawyer's Committee
- American Bar Association: Co-Chair of White Collar Crime Committee's Philadelphia Young Lawyers Division
- Food Drug & Law Institute (FDLI), Austern Writing Competition Committee Membership
- Pennsylvania Association of Criminal Defense Lawyers (PACDL); member of the New Lawyer's Planning Committee and the White Collar Practice Committee
- Federal Bar Association Criminal Law Committee Executive Committee
- Women in Tax, Member
- Pennsylvania Bar Association
- New Jersey Bar Association
Clerkship
- The Honorable Kenneth F. Ripple, United States Court of Appeals for the Seventh Circuit