T: 704.377.8335
F: 704.373.3935
  • 101 North Tryon Street
    Suite 1900
    Charlotte, NC 28246

Herman Spence, III

Mr. Spence handles the tax aspects of mergers, acquisitions, financings and other corporate and real estate transactions.  He also assists clients with tax audits and appeals.  In addition, Mr. Spence provides tax support to the firm’s public finance attorneys.

The following is a representative list of the tax areas in which Mr. Spence practices:

  • Stock and asset acquisitions
  • Tax-free mergers and reorganizations
  • Structuring LLCs and partnerships
  • Buyout, venture capital and other investment funds
  • Choice of entity analysis
  • Like-kind exchanges
  • Structuring financings
  • Financial instruments
  • Debt workouts
  • Executive compensation, including stock options, other incentive compensation, and dealing with limitations on deductions
  • State taxation
  • Organizing and advising tax-exempt entities and obtaining 501(c)(3) determination rulings
  • Tax-exempt bonds, including financings for governmental units, exempt hospitals and educational institutions, and exempt facilities
  • International taxation
  • Family partnerships, including gifting and valuation issues
  • Obtaining private letter rulings
  • Tax audits, litigation, and other controversies
  • Structuring litigation settlements
  • General tax planning

Professional Affiliations

  • National Association of Bond Lawyers
  • North Carolina Bar Association, Tax Section, Board Member
  • Law Clerk, The Honorable Edward A. Tamm, United States Court of Appeals, District of Columbia, 1982-83

Professional Recognition