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Areas of Emphasis
- Economic Development Tax Incentives
- Employee Welfare Benefits Law
- Property Tax Abatements
- Sales, Use and Contractors' Taxes and Exemptions
Distinctions
- AV-rated, Martindale-Hubbell
- The Best Lawyers in America®, Employee Benefits Law
- Mid-South Super Lawyers®, Tax
- Certified Public Accountant, 1976
- Gold Medal Award, highest grade on CPA exam in Mississippi
- Elijah Watts Sells Certificate of Honorable Mention, one of highest grades on CPA exam nationwide
Education & Honors
- New York University, LL.M, Taxation, 1979
- Graduate Editor, Tax Law Review
- University of Mississippi, J.D., with honors, 1978
- Business Manager, Mississippi Law Journal
- University of Mississippi, B.A., 1973
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Associations
- American Bar Association
- Business Law Section
- Committee on Audit Responses
- Taxation Section
- Employee Benefits Committee
- State and Local Tax Committee
- National Lawyers Association
- American Association of Attorney-Certified Public Accountants
- American Institute of Certified Public Accountants
- Tax Division
- Mississippi Bar
- Taxation Section
- Mississippi Society of Certified Public Accountants
- Board of Governors, 2004-06
- Christian Legal Society
Bar Admissions
- Mississippi, 1978
- U.S. Tax Court
- U.S. District Courts
- Mississippi: Northern and Southern Districts
- U.S. Court of Appeals
- 5th Circuit
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Legal Experience
- Represent plan sponsors of numerous health and medical plans (self-funded or self-insured and insured), flexible benefit (or Section 125 or cafeteria) plans, voluntary employees beneficiary associations (or VEBAs), multiple employer welfare arrangements (or MEWAs), with respect to ERISA, HIPAA privacy, portability and nondiscrimination, COBRA, and USERRA matters.
- Represented two associational MEWAs in audits by the Employee Benefit Security Administration (EBSA) of the Department of Labor.
- Represented state headquartered banks and a regional department store chain with self funded medical and cafeteria plans and welfare plan administrative issues.
- Represented third-party administrators (TPAs) of sel-funded medical and cafeteria plans.
- Represented several warehousing and distribution centers for foodservice, department store, electronics and other enterprises for property tax abatements, income tax credits and sales/use tax exemptions and contractors' tax avoidance on construction.
- Represented jet engine testing facility, liquefied natural gas terminal/processing facility, automotive components manufacturer, pulp mill, electric generation facilities, plastic container manufacturer, ethanol manufacturer, petroleum refiner, engineered wood products manufacturer and numerous other types of new and expanding manufacturing/processing enterprises for property tax abatements, income tax credits, and sales/use tax exemptions and contractors' tax avoidance on construction.
Papers, Presentations, & Publications
- Mississippi Contributor, Journal of Multi-State Taxation and Incentives
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