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

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