Deborah B. Andrews

Attorney
919.277.9192 919.277.9177
dba@wardandsmith.com
Post Office Box 33009, Raleigh, NC 27636-3009

Deborah's practice encompasses a broad range of complex tax matters.  She is also a Certified Public Accountant and regularly advises individuals, businesses and tax-exempt entities on various issues related to transactional matters, tax planning, executive compensation, employee benefits, and tax reporting.  In addition, Deborah 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.  Prior to practicing law, she worked with an international company and a Big 5 accounting firm.

Education

  • 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

Representative Experience

  • Advised financial institutions on the rules related to nonqualified deferred compensation arrangements, golden parachute payments, and performance based compensation.
  • Negotiated and drafted tax provisions for acquisition agreements.
  • Designed deferred compensation plans for hospitals.
  • Analyzed treaties and advised on tax withholding requirements.
  • Represented multistate corporation in negotiations with state taxing authority on nexus issue.
  • Advised multistate corporation on formation of a charitable organization and compliance issues.
  • Represented the purchaser in negotiations with the U.S. Department of Justice concerning tax collections and the foreclosure of real property.
  • Advised university affiliate on governance, compensatory, and tax-exempt issues.

Professional and Community Affiliations

  • American Bar Association — Sections: Business Law; Taxation
  • Association Executives of North Carolina
  • North Carolina Association of Certified Public Accountants
  • North Carolina Bar Association — Sections: Business Law (council member); Tax Law

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

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