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.

Biography – View PDF Bio

Associations

Bar Admissions

  • Alabama, 1994
  • U.S. District Courts
    • Alabama: Northern
  • U.S. Tax Court

Civic Involvement

  • Urban Ministry, Inc., Board of Directors, 2013-present

Distinctions

  • Martindale-Hubbell®
    • AV®-Preeminent™ Peer Review Rated
  • Best Lawyers in America®
    • Commercial Transactions/UCC Law, 2018-2020
  • Board of Directors, Alabama Federal Tax Clinic, 2013-Present
  • Board of Directors, Birmingham Tax Forum, 2006-2007

Education & Honors

  • New York University, LL.M., Taxation, 1995
  • University of Alabama, J.D., 1994
  • University of Alabama, B.S., Accounting, summa cum laude, 1991

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.   

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).