Admissions

  • South Carolina
  • North Carolina
  • U.S. Supreme Court
  • U.S. Court of Claims
  • U.S. Tax Court
  • U.S. Court of Appeals for the District of Columbia
  • U.S. Court of Appeals for the Fourth Circuit
  • U.S. District Court for the Western District of North Carolina
  • U.S. District Court for the Middle District of North Carolina

C. Wells Hall, III

Partner
wells.hall@nelsonmullins.com
T: 704.417.3206
F: 704.377.4814
Bank of America Corporate Center
42nd Floor
100 North Tryon Street
Charlotte, NC 28202

Wells Hall is a partner in Nelson Mullins Riley & Scarborough's Charlotte office where he 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.

Experience

  • Represents 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
  • Regularly handles 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
  • Represents 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 on the proposed Treasury Regulations under Section 1411 of the Internal Revenue Code (net investment income tax)
  • One of original drafters of the North Carolina S Corporation Income Tax Act, and the Model S Corporation Income Tax Act endorsed by the American Bar Association and the Multi-StateTax Commission
  • Member of drafting committee for the original enactment and subsequent revision of the North Carolina Limited Liability Company Act (1993, 1999, 2013)

Community Involvement

  • President, North Carolina 4-H Development Fund, Inc. (2009-2010); Board of Directors (2006-2011); Vice President (2007-2008)
  • Board of Directors, Opera Carolina, Charlotte, North Carolina (2003-2012); Chair (2007-2009)
  • Board of Visitors, Duke University School of Law (2007-2013)
  • Advisory Board, Duke Law School Low Income Taxpayer Clinic (2006-2008)
  • Greater Charlotte Heart Ball, American Heart Association, Charlotte Chapter, Member of Executive Committee, Co-Chair, Auction Committee; Co-Chair, Charlotte Heart Society Patron Committee (2005-2012)