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 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, 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.  She is also a Certified Public Accountant.

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

  • Counseled the chief executive of a public charity on the approach to take to minimize the tax consequences of Code Section 409A and Code Section 457 violations
  • Represented a retailer before IRS Appeals with the successful resolution of an employment tax issue
  • Advised supporting organization of a major university on governance, compensatory, and tax-exempt issues
  • Advised financial institutions on the design and correction of nonqualified deferred compensation arrangements and tax withholding requirements
  • Counseled a public charity on organizational and operational issues including taxable subsidiaries, joint ventures, and unrelated business income
  • Represented the purchaser in negotiations with the U.S. Department of Justice concerning tax collections and the foreclosure of real property
  • Advised financial institution on the discharge of a tax lien and priority issues involving foreclosed real property

Professional and Community Affiliations

  • American Bar Association — Forum: Affordable Housing and Community Development Law; 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

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

About Me

I became a lawyer because I worked as an accountant prior to attending law school and became interested in the intersection of law, finance and tax. 

"You may encounter many defeats but you must not be defeated.” - Maya Angelou

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