C. Wells Hall, III
Wells Hall is a partner at the prestigious Nelson Mullins Riley & Scarborough law firm in Charlotte, NC. This nationally recognized practice has 26 offices in 11 states and the District of Columbia. Wells advises and represents clients on a broad range of business and tax law.
Wells advises clients on the federal, state, and multi-state tax aspects of acquisitions, reorganizations, restructuring of business entities, private equity transactions, and estate and gift tax planning in connection with such transactions.
Wells has 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.
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).