C. Wells Hall III Partner whall@mayerbrownrowe.com Experience Tax Planning Advising clients on tax aspects of acquisitions, reorganizations, and restructuring of business entities, including pass-through entities (S corporations, limited liability companies, partnerships, and real estate investment trusts). Designing executive compensation plans, equity-based compensation arrangements, ESOPs and qualified employee benefit plans. Advising closely-held businesses on strategies for management succession, wealth transfer, asset protection, and minimizing estate, gift and generation-skipping transfer taxes. Tax Controversy Represents taxpayers before the Internal Revenue Service in audits, appeals, the U.S. Tax Court, and other federal courts. Successfully defended taxpayers in cases involving valuation issues, reasonable compensation, form over substance, business purpose, prohibited transactions, and tax qualification of employment benefit plans. Employment Mayer, Brown, Rowe & Maw, Charlotte, 2000 to date oo Moore & Van Allen, PLLC, 1984 -2000 oo Thigpen & Hines, 1973-1984. Education Duke University School of Law, J.D., 1973; Editor-in-Chief, Duke Legal Research Program oo North Carolina State University, B.S. with honors, 1970; Dean's List; Phi Kappa Phi. Memberships and Professional Activities North Carolina Bar Association oo American Bar Association oo American College of Tax Counsel American College of Trust and Estate Counsel (ACTEC) oo Former North Carolina State Chair and presently a Regent of ACTEC oo Former Chair of the S Corporation Committee of the Section of Taxation of the American Bar Association (1996-1998) oo Chaired the Joint Subcommittee of the Taxation and Business Law Sections of the North Carolina Bar Association which drafted Senate Bill 660, the Revised Limited Liability Company Act, enacted by the 1999 North Carolina General Assembly, and testified before the Senate Committee considering the bill oo Former Chair, Tax Section, North Carolina Bar Association (1986-1988) oo Member, Board of Governors, North Carolina Bar Association (1989-1992) oo Chair, National Association of State Bar Tax Sections (1990 - 1991) oo Chair, Southeast Region IRS/Bar Liaison Committee (1989-1990) Admitted North Carolina, 1973 oo South Carolina, 1987 U.S. Supreme Court, 1975 oo U.S. Court of Claims, 1975 oo U.S. Tax Court, 1975 oo U.S. Court of Appeals for the District of Columbia, 1975 oo U.S. Court of Appeals for the Fourth Circuit, 1975 oo U.S. District Court for the Western, Middle Districts, North Carolina, 1975.