Practice Areas
Bar Admissions
North Carolina
Education
University of North Carolina at Chapel Hill, J.D., with high honors, 1982, Order of the Coif; John Motley Morehead Law Fellow; Articles Editor, North Carolina Law Review, 1981-82
University of North Carolina at Chapel Hill, B.S., with honors, 1979, Phi Beta Kappa; Beta Gamma Sigma
Profile
Herman Spence handles the tax aspects of mergers, acquisitions, financings, and other corporate and real estate transactions, and he has extensive experience representing solar energy investment funds. Herman also assists clients with tax audits and appeals, and he provides tax support to the firm’s public finance attorneys.
The following is a representative list of the tax areas in which Herman practices:
- Stock and asset acquisitions
- Tax-free mergers and reorganizations
- Structuring LLCs and partnerships
- Buyout, venture capital and other investment funds
- Solar energy investment funds
- Choice of entity analysis
- Like-kind exchanges
- Structuring financings
- Financial instruments
- Debt workouts
- Executive compensation, including stock options, other incentive compensation and dealing with limitations on deductions
- State taxation
- Organizing and advising tax-exempt entities and obtaining 501(c)(3) determination rulings
- Tax-exempt bonds, including financings for governmental units, exempt hospitals and educational institutions, and exempt facilities
- International taxation
- Family partnerships, including gifting and valuation issues
- Obtaining private letter rulings
- Tax audits, litigation and other controversies
- Structuring litigation settlements
- General tax planning
Honors & Awards
- Chambers USA, tax, 2020-23
- The Best Lawyers in America, litigation and controversy - tax, tax law, 2009-23; Charlotte Tax Law Lawyer of the Year, 2019
- North Carolina Super Lawyers, tax, 2008, 2013-17, 2023
- Business North Carolina, Legal Elite, tax, litigation and controversy - tax, estate planning, 2007-13, 2023
- Martindale-Hubbell, AV® Preeminent™ Peer Review Rated
Clerkships
- Law Clerk, The Honorable Edward A. Tamm, U.S. Court of Appeals, District of Columbia, 1982-83
News & Events
News
- June 6, 2023
- Jan. 20, 2023
- Jan. 12, 2023
- Nov. 16, 2022
- Aug. 23, 2022
- June 2, 2022
- Aug. 26, 2021
- May 21, 2021
- April 23, 2021
- Feb. 4, 2021
- Oct. 5, 2020
- Aug. 20, 2020
- April 30, 2020
- Feb. 18, 2020
- Nov. 21, 2019
- Sept. 12, 2019
- Aug. 15, 2019
- Feb. 26, 2019
- Feb. 22, 2019
- Aug. 15, 2018
- June 26, 2018
- June 25, 2018
- April 30, 2018
- April 24, 2018
- Eight Named “Lawyer of the Year”Aug. 16, 2017
- Jan. 26, 2017
- Nov. 22, 2016
- Nov. 21, 2016
- Eight Attorneys Named "Lawyer of the Year"Aug. 15, 2016
- Jan. 27, 2016
- Aug. 18, 2015
- Feb. 12, 2015
- Jan. 21, 2015
- Firm Topped North Carolina Rankings in Eight Practice AreasAug. 19, 2014
- Jan. 21, 2014
- Aug. 15, 2013
- Six Shareholders Among State’s Top 100 Attorneys, Two in Top 10Jan. 18, 2013
- Jan. 7, 2013
- Aug. 23, 2012
- Sept. 1, 2011
- Aug. 9, 2010
- Jan. 26, 2010
- Aug. 10, 2009
- Dec. 31, 2008
- Sept. 19, 2008
- Jan. 23, 2008
- Dec. 31, 2007
- Sept. 7, 2007
- Jan. 26, 2007
- Sept. 6, 2006
Events
UNC Charlotte Marriott Hotel & Conference Center
9041 Robert D. Snyder Road
Charlotte, NC 28262March 15, 2023
Insights
- Aug. 18, 2021Robinson Bradshaw Publication
- Dec. 31, 2019NC Bar Blog
- March 21, 2019Charlotte Business Journal
- Jan. 17, 2019NC Bar Blog
- Nov. 6, 2018NC Bar Blog
- Oct. 11, 2018NC Bar Blog
- Jan. 22, 2018L3: Long Leaf Law, North Carolina Bar Association blog
Affiliations
Professional Affiliations
- Mecklenburg County Bar, Tax Section, Chair, 2020-21
- North Carolina Bar Association, Tax Section, Board Member; Editor of Tax Newsletter, 2011-present
- National Association of Bond Lawyers
Community Affiliations
- University of North Carolina at Chapel Hill, Board of Visitors, 2021-present