C. Wells Hall, III

North Carolina

Nelson Mullins Riley & Scarborough LLP
One Wells Fargo Center
301 South College Street
Charlotte, NC 28202

Tel: 704.417.3206

Email: wells.hall@nelsonmullins.com
Web: www.nelsonmullins.com

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. Wells is also the Chair-Elect of the American Bar Association Section of Taxation (2021-2022).

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.
  • 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).

Our clients rely on our experience to advise on tax aspects of transactions (including mergers, acquisitions, joint ventures, reorganizations, spin-offs, and other business transactions). We represent clients in tax controversies involving the Internal Revenue Service as well as state and local tax authorities.

When clients find themselves in tax disputes, we represent them in tax authority internal appeals, the U.S. Tax Court, and federal and state trial and appellate courts and administrative boards.

We advise business clients on employee benefits, executive compensation, and employee benefit plan matters. We counsel privately held companies, executives, and high net worth individuals with respect to income, estate, and gift tax planning, business succession, and wealth preservation.

Nelson Mullins is a diversified law firm of more than 800 attorneys, policy advisors, and professionals across 25 offices serving clients in more than 100 practice areas.

  • Our litigators are trial lawyers, serving Fortune 200 clients, litigating high-stakes matters, and participating on national and virtual trial teams.
  • Our corporate and transactional teams provide high quality corporate, securities, finance, venture capital, commercial real estate, real estate capital markets, and technology services.
  • Our government relations team serves clients at the federal, state and local levels and includes former high-ranking government officials.
  • Our intellectual property group has been recognized nationally for IP litigation and provides a full-range of IP services for clients across industry sectors.
  • Our Nelson Mullins Encompass team is a dedicated practice group that provides integrated e-discovery and information governance services to clients on a flexible and scalable basis, serving as Enterprise E-Discovery Counsel for Fortune 200 clients and empowering focused and defensible strategies with law firm accountability.

Together, we serve as trusted advisors to clients across a range of business sectors with client relationship fundamentals of quality, dependability, solution-oriented service and value.

Wells Hall has vast experience advising clients on the tax elements of a range of transactions, including restructurings and acquisitions. He also provides counsel on estate planning. He is a leader at the tax Bar.”  “He is extremely experienced, intelligent and practical.”
Chambers & Partners