Deborah B. Andrews

P: 919.277.9192
F: 919.277.9177

An attorney‑client relationship may only be established through direct attorney‑to‑client communication that is confirmed by the execution of an engagement agreement. The content of any unsolicited email sent to Ward and Smith, P.A., or to any of its attorneys at an email address available on this website, will not create an attorney‑client relationship and the contents of such unsolicited email shall not be considered confidential. Therefore, do not use this website or the email addresses available on this website to provide confidential information about yourself or a legal matter to Ward and Smith or any of its attorneys.

Mailing Address:
Post Office Box 33009
Raleigh, NC 27636-3009

Professional Experience

Ms. Andrews' practice encompasses a broad range of transactional tax matters, tax planning, and employee benefits.  She is leader of the Tax Practice Group and regularly advises individuals, businesses and tax-exempt entities on various issues related to equity arrangements, executive compensation, fringe benefits, reorganizations, liquidations and information reporting.  She also has experience drafting nonqualified deferred compensation plans, including supplemental retirement plans, and regularly advises on compliance with Section 409A of the Internal Revenue Code.  In addition, Ms. Andrews represents clients in handling tax controversies with federal and state taxing authorities.  She has lectured and written articles on several topics such as deferred compensation, choice of entity, and joint ventures.  Ms. Andrews is also a Certified Public Accountant.

Admitted to Practice

  • North Carolina, 1997
  • Georgia, 1999
  • All state courts in Georgia
  • All state courts in North Carolina
  • United States Supreme Court 
  • United States Tax Court


  • L.L.M., Taxation, Georgetown University Law Center, 2003
  • J.D., The University of North Carolina School of Law, 1997
  • B.A., with honors, North Carolina State University, 1989

Professional and Community Affiliations

  • American Bar Association — Sections: Business Law; Taxation
  • Association Executives of North Carolina
  • Eastern North Carolina Regional Science Center dba Go-Science (advisor to the board)
  • North Carolina Association of Certified Public Accountants
  • North Carolina Bar Association — Sections: Business Law (council member); Tax Law