Lawyer Bio : L. Neill Edwards

L. Neill Edwards

Research Triangle Park

Over the last (nearly 20) years in tax practice, Neill Edwards has amassed extensive experience in multistate and local tax planning, controversy, and related regulatory work on a national level as well as in multistate economic development matters. This experience covers all fifty states, and virtually all categories of taxes and related state regulatory imposts.

He serves blue chip and other major clients in virtually all industry sectors, including financial services and securities, automotive services, manufacturers, insurance companies, telecommunications companies and utilities, technology, media and other intellectual property companies, marketing companies, investment/acquisition companies, franchises, wholesalers and retailers, real estate development and investment, transportation, outsourcing, logistics, consulting, aviation and hospitality concerns.

In addition to more traditional C corporation, S corporation, LLC, and individual tax work, he has amassed tax planning and controversy experience with various hybrid entities, such as REITs, REMICs, SMLLCs, Series LLCs, QSubs, "tax planning" check-the-box electing entities, various types of holding companies and special purpose entities, and statutory, business, and other trusts (including asset titling, unit, and syndicated trusts).

He has successfully worked on numerous complex matters of “first impression” in various tax jurisdictions. He has negotiated and documented several billion dollars’ worth of state and local grants, credits, abatements, and related incentives in various states.

Representative state and local tax offerings cover more traditional planning and controversy work in the income, franchise, sales and use, property, unemployment, telecommunications, insurance, banking, and excise tax areas, and unclaimed property/escheat matters. This work includes audit preparation, management, and defense, administrative and post-administrative appeals, nexus and reverse nexus work, sourcing planning, special entity work, affiliate and attributional tax planning, “Amazon” tax/representational nexus, multistate supply chain, multistate combined (for separate jurisdictions) and consolidated issues, characterization and recharacterization work (including unitary, addback, and "§ 482" planning), transaction sourcing, etc., as well as the state and local tax implications of international entities and cross-border transactions. He also has extensive experience in less traditional offerings such as voluntary disclosure vs. amnesty, offers in compromise, managed audits, ruling requests, and multidisciplinary, multistate choice of law, reorganizational, and legislative and regulatory solutions. He has also written briefs to the U.S. and state Supreme Courts on tax and tax-related constitutional issues.

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Professional Activities

Bar Associations: North Carolina Bar Association, Taxation Section; Georgia Bar Association, Corporate and Banking Section, Taxation Section; North Carolina Economic Developers' Association; Atlanta Bar Association; Institute of Property Taxation; Georgia Association of Assessing Officials.

Admitted to bar 1993, Georgia; 1999, North Carolina.

Education

B.A., 1990, University of Virginia, with distinction; Phi Beta Kappa; Wagenheim Scholar; Echols Scholar; Presidential Scholar; Intermediate Honors; Golden Key; Who's Who in American Colleges and Universities; J.D., 1993, University of Virginia; Honor Counsel; Member, Virginia Environmental Law Journal.

Prior Legal Experience

Partner, McCullough Sherrill, LLP (now Seyfarth Shaw, LLP), Atlanta, GA, 1998; Associate, McCullough Sherrill, LLP, Atlanta, GA, 1993-1998; Summer Associate, McCullough Sherrill, LLP, Atlanta, GA, 1991 and 1992.

Publications

Martindale-Hubbell North Carolina Law Digest, Taxation Section; "Recent Economy-Driven Trends and Changes in Economic Development -- A Multi-Jurisdictional Approach," North Carolina Bar Journal (Feb., 2004).

"Building to Suit: Economic Development Makes for a Better Future," Southeast Real Estate Business (Sep., 2002).

"The Georgia Guide to Financing & Incentives," Georgia Center for Site Selection (1996).

Co-Author- "Starting & Operating a Business in Georgia," PSI Research/Oasis Press (1995).

"Yucca Mountain, or: How We Learn to Stop Worrying and Love the Department of Energy's High-Level Waste Disposal Guidelines," 12 Virginia Environmental Law Journal 271 (Winter 1993).

Presentations

“Economic Development Incentives in North Carolina: Getting Your Fair Share,” CLE Symposium for Top Legal Counsel (April 2011)
 
“NC Data Center Incentives: A Case Study in North Carolina (and Multi-Jurisdictional) Economic Development,” NC Chamber Annual Tax Conference (November 2010)
 
“An In-Depth Comparison of NC and SC ‘Datacenter’/’Data Center’ Incentives,” C&W International Mission Critical Industry Webinar (April 2010)
 
“Sales Tax 101 for the Multistate Enterprise – Procurement and Commercialization,” Manufacturing & Distribution Industry Group Presentation (May 2009)
 
“Managing the DC Unincorporated Business Tax,” Professional Services Industry Group Presentation (October 2008)
 
“Multistate Tax Implications: Use of Reorganizations Using Titling Trusts and Series LLCs,” Transportation Industry Group Presentation (September 2008)
 
“State and Local Tax Considerations for M&A Transactions,” Corporate & Securities Practice Conference (August 2007)
 
“State REIT Taxation and Planning,” Real Estate Investment Trust Industry Group Presentation (December 2004)