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C. Wells Hall, III

C. Wells Hall, III

Partner

301 S. College Street
23rd Floor
Charlotte, NC 28202
T 704.417.3206
F 704.377.4814
Liberty Center
151 Meeting Street
Suite 600
Charleston, SC 29401
T 843.853.5200
F 843.722.8700
wells.hall@nelsonmullins.com
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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.

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.

C. Wells Hall, III

Experience

The following is a selected sampling of matters and is provided for informational purposes only. Past success does not indicate the likelihood of success in any future matter.

Experience

  • Handled tax structuring and planning for significant transactions 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.
  • Advised sponsors of real estate investment funds, including limited partnerships, limited liability companies, real estate investment trusts, UPREITs, and combined fund structures on complex tax and structure matters.
  • Advised entrepreneurs, startups, and venture capital investors on structure, choice of entity, and qualification for qualified small business stock treatment under Section 1202 of Internal Revenue Code.
  • 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.
  • Participated in preparation of comments by the ABA Section of Taxation regarding the need for published guidance and proposed regulations with respect to the scope of a specified service trade or business within the meaning of new section 199A and proposed Treasury Regulations under Section 1411 of the Internal Revenue Code (net investment income tax).
The following is a selected sampling of matters and is provided for informational purposes only. Past success does not indicate the likelihood of success in any future matter.

Experience

  • Handled tax structuring and planning for significant transactions 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.
  • Advised sponsors of real estate investment funds, including limited partnerships, limited liability companies, real estate investment trusts, UPREITs, and combined fund structures on complex tax and structure matters.
  • Advised entrepreneurs, startups, and venture capital investors on structure, choice of entity, and qualification for qualified small business stock treatment under Section 1202 of Internal Revenue Code.
  • 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.
  • Participated in preparation of comments by the ABA Section of Taxation regarding the need for published guidance and proposed regulations with respect to the scope of a specified service trade or business within the meaning of new section 199A and proposed Treasury Regulations under Section 1411 of the Internal Revenue Code (net investment income tax).

Media

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Recognitions

The bar rules of some states require that the standards for an attorney's inclusion in certain public accolades or recognitions be provided. When such accolades or recognitions are listed, a hyperlink is provided that leads to a description of the respective selection methodology.

Professional Activities

  • American Bar Association, Section of Taxation, Chair (2022–2023), Chair-Elect (2021–2022) Vice Chair, Pro Bono and Outreach (2013–2016), Member of Council (2007–2010); Chair, Special Projects Committee (2006–2008); Chair, S Corporation Committee (1996–1998)
  • American College of Tax Counsel, President (2018–2020), Vice President (2018), Secretary/Treasurer (2017–2018), Regent (2013–2016)
  • American College of Trust and Estate Counsel, North Carolina State Chair (1997–2002), Regent (2002–2005)
  • American College of LLC and Partnership Attorneys, Founding Fellow (2021)
  • American Tax Policy Institute, Trustee (2018–present)
  • North Carolina Bar Association; Chair, Young Lawyers Division (1984–1985); Chair, Tax Section (1986–1988); Board of Governors (1989–1992); Chair, Joint Subcommittee of the Taxation and Business Law Sections to draft the 1999 Revised North Carolina Limited Liability Company Act
  • 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–State Tax Commission (1987)
  • Member of drafting committee for the original enactment and subsequent revision of the North Carolina Limited Liability Company Act (1993, 1999, 2013)
  • Columnist, Journal of Passthrough Entities, Walters Kluwer CCH 
  • Editorial Board, Journal of Business Entities, Thomas Reuters (2000–2016)
  • Editorial Board, Journal of Multi–State Taxation and Incentives, Thomson Reuters (2000–2012) 
  • Chair, National Association of State Bar Tax Sections (1990–1991)
  • Board of Advisors, Planning Committee, J. Nelson Young Tax Institute (1981–present)
  • Chair, Southeast Region IRS/Bar Liaison Committee (1989–1990)
  • Chair, Young Lawyers Division, Mecklenburg County Bar (1982–1983)

Community

  • President, North Carolina 4–H Development Fund, Inc. (2009–2010); Board of Directors (2006–present); Vice President (2007–2008)
  • Board of Directors, North Carolina FFA Foundation, Inc. (2015–present)
  • Board of Directors, Opera Carolina, Charlotte, North Carolina (2003–2012); Chair (2007–2009), Endowment Board (2009–present)
  • Board of Visitors, Duke University School of Law (2007–present)
  • 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)

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.

Experience

The following is a selected sampling of matters and is provided for informational purposes only. Past success does not indicate the likelihood of success in any future matter.

Experience

  • Handled tax structuring and planning for significant transactions 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.
  • Advised sponsors of real estate investment funds, including limited partnerships, limited liability companies, real estate investment trusts, UPREITs, and combined fund structures on complex tax and structure matters.
  • Advised entrepreneurs, startups, and venture capital investors on structure, choice of entity, and qualification for qualified small business stock treatment under Section 1202 of Internal Revenue Code.
  • 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.
  • Participated in preparation of comments by the ABA Section of Taxation regarding the need for published guidance and proposed regulations with respect to the scope of a specified service trade or business within the meaning of new section 199A and 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

Practice Areas

Industries

The bar rules of some states require that the standards for an attorney's inclusion in certain public accolades or recognitions be provided. When such accolades or recognitions are listed, a hyperlink is provided that leads to a description of the respective selection methodology.

  • American Bar Association, Section of Taxation, Chair (2022–2023), Chair-Elect (2021–2022) Vice Chair, Pro Bono and Outreach (2013–2016), Member of Council (2007–2010); Chair, Special Projects Committee (2006–2008); Chair, S Corporation Committee (1996–1998)
  • American College of Tax Counsel, President (2018–2020), Vice President (2018), Secretary/Treasurer (2017–2018), Regent (2013–2016)
  • American College of Trust and Estate Counsel, North Carolina State Chair (1997–2002), Regent (2002–2005)
  • American College of LLC and Partnership Attorneys, Founding Fellow (2021)
  • American Tax Policy Institute, Trustee (2018–present)
  • North Carolina Bar Association; Chair, Young Lawyers Division (1984–1985); Chair, Tax Section (1986–1988); Board of Governors (1989–1992); Chair, Joint Subcommittee of the Taxation and Business Law Sections to draft the 1999 Revised North Carolina Limited Liability Company Act
  • 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–State Tax Commission (1987)
  • Member of drafting committee for the original enactment and subsequent revision of the North Carolina Limited Liability Company Act (1993, 1999, 2013)
  • Columnist, Journal of Passthrough Entities, Walters Kluwer CCH 
  • Editorial Board, Journal of Business Entities, Thomas Reuters (2000–2016)
  • Editorial Board, Journal of Multi–State Taxation and Incentives, Thomson Reuters (2000–2012) 
  • Chair, National Association of State Bar Tax Sections (1990–1991)
  • Board of Advisors, Planning Committee, J. Nelson Young Tax Institute (1981–present)
  • Chair, Southeast Region IRS/Bar Liaison Committee (1989–1990)
  • Chair, Young Lawyers Division, Mecklenburg County Bar (1982–1983)
  • President, North Carolina 4–H Development Fund, Inc. (2009–2010); Board of Directors (2006–present); Vice President (2007–2008)
  • Board of Directors, North Carolina FFA Foundation, Inc. (2015–present)
  • Board of Directors, Opera Carolina, Charlotte, North Carolina (2003–2012); Chair (2007–2009), Endowment Board (2009–present)
  • Board of Visitors, Duke University School of Law (2007–present)
  • 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)