C. Wells Hall III is a Partner at Nelson Mullins, where he advises clients on the federal, state, and multi-state tax aspects of acquisitions, reorganizations, business entity restructurings, private equity transactions, and estate and gift tax planning in connection with such matters. With extensive experience in tax structuring and planning, he has handled complex transactions involving pass-through entities, mergers, and acquisitions, particularly within the finance, healthcare, and real estate sectors. Wells has counseled sponsors of real estate investment funds, including REITs, UPREITs, and other fund structures, and has advised entrepreneurs, startups, and venture capital investors on entity choice and tax advantages under Section 1202 of the Internal Revenue Code. His practice also includes representing taxpayers before the IRS, state tax agencies, and multiple appellate courts, contributing to significant tax policy discussions through his work with the American Bar Association and other professional organizations.
A graduate of Duke University School of Law (JD, 1973), where he served as Editor in Chief of the Duke Legal Research Program, and North Carolina State University (BS, with honors, 1970), Wells has been recognized for his professional excellence through numerous accolades, including Chambers USA, The Best Lawyers in America®, and North Carolina Super Lawyers. He has held leadership positions in prominent tax and legal associations, including serving as Chair of the American Bar Association Section of Taxation and President of the American College of Tax Counsel. Beyond his legal practice, he has contributed to legal scholarship through editorial roles in tax law journals and has played a key role in drafting significant tax legislation, including the North Carolina S Corporation Income Tax Act and revisions to the North Carolina Limited Liability Company Act. His commitment to public service is evident through his pro bono work and involvement in organizations such as the North Carolina 4-H Development Fund, the North Carolina FFA Foundation, and Opera Carolina.
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