C Wells Hall III
(The following information was supplied by the firm)
Partner
Wells advises clients on the federal, state, and multi-state tax aspects of acquisitions, reorganizations, restructuring of business entities, and private equity transactions, and estate and gift tax planning in connection with such transactions.
Practice Areas
- Tax
- Private Wealth Services
- Executive Compensation, ERISA, Employee Benefits
- Mergers & Acquisitions
- Opportunity Zones
- Real Estate Investment Trusts
- State & Local Tax
- Tax Controversy
Industries
Experience
- Represented taxpayers before the Internal Revenue Service, the North Carolina Department of Revenue, the North Carolina Employment Security Commission, and Tax Commissions of multiple states in individual and corporate tax audits and appeals.
- Handled transactions and tax planning involving pass-through entities, including merger and acquisition transactions when an S corporation or LLC is the target. Much of his legal experience has been involved in the finance, healthcare, and real estate sectors.
- Represented sponsors of real estate investment funds, including limited partnerships, limited liability companies, real estate investment trusts, UPREITs, and combined fund structures.
- Recently participated in preparation of comments by the ABA Section of Taxation regarding the need for published guidance with respect to the scope of a specified service trade or business within the meaning of new section 199A; also participated in preparation of comments by the ABA Section of Taxation on the proposed Treasury Regulations under Section 1411 of the Internal Revenue Code (net investment income tax).
Education
- Duke University School of Law, JD (1973)
- Editor in Chief, Duke Legal Research Program
- North Carolina State University, BS, with honors (1970)
- Dean’s List
- Phi Beta Kappa
Admissions
- North Carolina
- South Carolina
- Supreme Court of the United States
- U.S. Court of Appeals for the District of Columbia Circuit
- U.S. Court of Appeals for the Second Circuit
- U.S. Court of Appeals for the Fourth Circuit
- U.S. Court of Federal Claims
- U.S. District Court for the Middle District of North Carolina
- U.S. District Court for the Western District of North Carolina
- U.S. Tax Court