Mr. Magee is a member of the firm’s Tax Group, Business Services Group, and Public Finance, Tax Incentives and Credit Markets Group.  He has expertise in economic development incentives, employee welfare benefits, property tax abatements, and sales, use and contractors’ taxes and exemptions.

Biography – View PDF Bio

Associations

Bar Admissions

  • Mississippi, 1978
  • U.S. District Courts
    • Mississippi: Northern, Southern
  • U.S. Court of Appeals
    • 5th Circuit
  • U.S. Tax Court

Distinctions

  • Martindale-Hubbell®
    • AV®-Preeminent™ Peer Review Rated, 1988-2017
  • Best Lawyers in America®
    • Employee Benefits (ERISA) Law, Lawyer of the Year – Jackson, MS, 2014
    • Employee Benefits (ERISA) Law, 2005-present
  • Super Lawyers®, Tax
    • Mid-South Super Lawyers, 2006-2008, 2011-2014
  • 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

Experience

  • Welfare Benefit Plans
  • 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 self‑funded medical and cafeteria plans.
  • Economic Development Tax Incentives
  • 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