Mr. Mayhew serves clients with his expertise in a variety of matters including: mergers and acquisitions, business reorganizations, business structure and capitalization, business and commercial transactions, financial services, commercial lending, real estate law, estate administration, estate and trust planning, corporate and partnership taxation, and aviation law.
Overview
Mr. Mayhew serves clients with his expertise in a variety of matters including: mergers and acquisitions, business reorganizations, business structure and capitalization, business and commercial transactions, financial services, commercial lending, real estate law, estate administration, estate and trust planning, corporate and partnership taxation, and aviation law.
Practice Areas
Experience
- Extensive experience in representing local and regional banks with equipment finance and equipment leasing, including the financing and leasing of aircraft.
- Advises lenders on aircraft financing issues arising under Federal Aviation Administration regulations, the Capetown Convention on International Interests in Mobile Assets, the Aircraft Protocol, and the International Registry of Mobile Objects in Dublin, Ireland.
- Represents public and privately held businesses with organizational and structuring issues, mergers, acquisitions, reorganizations, site selection, financing, and real estate transactions.
- Experienced in resolution of federal, state, and local tax matters, including assessments of state and local taxes by private auditing and collecting firms.
- Assists individuals needing guidance in estate planning, business succession planning, estate administration, business start-ups, and choice-of-entity issues.
- Represents publicly-traded REITs in the acquisition and disposition of retail shopping centers and office complexes.
- Represents publicly-traded REITs in the negotiation of retail leases with national chains and big-box retailers and grocers.
Distinctions
- Honorary Consul, Republic of Iceland
- Martindale-Hubbell®
- AV®-Preeminent™ Peer Review Rated
- BL Rankings, The Best Lawyers in America®
- Lawyer of the Year, Commercial Transactions/UCC Law (Birmingham), 2022
- Commercial Transactions/UCC Law, 2018-2025
- Tax Law, 2023-2025
- Trusts and Estates, 2024-2025
- Corporate Law, 2025
- Board of Directors, Alabama Federal Tax Clinic, 2013-Present
- Board of Directors, Birmingham Tax Forum, 2006-2007
Bar Admissions
- Alabama, 1994
- U.S. District Courts
- Alabama: Northern
- U.S. Tax Court
Education
- New York University, LL.M., Taxation, 1995
- University of Alabama, J.D., 1994
- University of Alabama, B.S., Accounting, summa cum laude, 1991
Associations
- American Bar Association
- Corporate, Tax and Real Property Sections
- Alabama State Bar
- Chairman, 2007-2008
- Real Property, Probate and Trust Law Section
- Birmingham Bar Association
- Volunteer Lawyers Program
- Business Council of Alabama
- Tax Committee
- Small Business Committee
- Alabama Federal Tax Clinic
- National Federation of Independent Businesses
- Farrah Law Society
- Icelandic-American Chamber of Commerce
- Member
Papers, Presentations & Publications
- Author, "Divorce Trusts: Best Practices for Estate and Gift Tax," Inside the Minds: Best Practices for Structuring Trusts and Estates, (Thompson Reuters 2012).
- Author, "Site Selection: Evaluating and Exploiting Workers’ Compensation Data," Business Xpansion Journal (2003).
Civic Involvement
- Urban Ministry, Inc., Board of Directors, 2013-present