Wells Hall has extensive experience in transactional matters, advising clients on federal, state, and multi-state tax aspects of mergers, acquisitions, reorganizations, recapitalizations, and private equity transactions. He is frequently called on to advise clients on tax issues related to transactions involving pass-through entities, including merger and acquisition transactions when an S corporation or LLC is the target.
Wells regularly handles state and multi-state income, sales, excise, and unemployment tax matters for business clients, representing taxpayers before the North Carolina Department of Revenue, the North Carolina Employment Security Commission, and the tax authorities of other states. He was a principal drafter 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.
Wells is a regular speaker at state and national tax programs and institutes. He has been named among The Best Lawyers in America in Tax Law, Trusts and Estates, North Carolina Super Lawyers (Tax), and Business North Carolina magazine’s Legal Elite (Tax and Estate Planning). He is a member of the Editorial Boards of the Journal of Business Entities and the Journal of Multi-State Taxation and Incentives, published by Thompson Reuters.