Partner Wells Hall will present on “Distributions and Liquidations of S Corporations” during the Advanced Subchapter S section of the NYU School of Professional Studies Summer Institute Tax Conferences in New York City.  Hall will speak on the necessity for distribution and redemption rules applicable to S corporations to take into account the potential application of Subchapter C, as well as adjustments to basis for tax items, the accumulated adjustment account, and prior C years earnings and profits. Entity conversions from partnerships to S corporations and S corporations to partnerships will also be discussed.

Hall is a partner in the 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. He is the current Vice President of the American College of Tax Counsel.