Gwen Spencer is a partner in the Exempt Organizations Tax Services (EOTS) practice of PwC’s National Tax Services (NTS). She has over 20 years of consulting experience in the area of tax issues related to tax-exempt healthcare organizations, and their for-profit affiliates. Peter Lee is an associate in the EOTS practice. He graduated from Boston College Law School in May, 2018, and serves a range of non-profit hospitals and academic medical centers.