J. Matthew "Matt" Little

Rick W. Scott is a top attorney recognized by Best Lawyers in the practice area(s) of Criminal Defense: General Practice. Rick W., who practices law in Raleigh, North Carolina, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Rick W. is held by other top lawyers in the same geographic and legal practice area.

She concentrates her practice in the areas of estate planning and administration and wealth transfer. She assists individuals with the preparation, revision and updating of estate planning documents including wills, revocable living trusts, irrevocable life insurance trusts (ILITs), charitable trusts (CRATs, CRUTs, CLTs), spousal lifetime access trusts (SLATS), dynasty trusts, trusts for children, grantor retained income trusts (GRATs), qualified personal residence trusts (QPRTs), premarital ...

Jack Cummings is counsel in the Federal Tax Group of Alston & Bird in Raleigh and Washington, D.C. He served as IRS associate chief counsel (corporate) and chair of the Corporate Tax Committee of the ABA Section of Taxation. His books include The American Jobs Creation Act of 2004 (with Robert Hanson), The Supreme Court’s Federal Tax Jurisprudence published by the American Bar Association in 2010 and The Supreme Court, Federal Taxation and the Constitution , published by the America...

Steve Long leads the firm's Tax and Employee Benefits practice. He has extensive experience working with employers in banking, retail, and technology to establish and maintain retirement plans, executive compensation agreements, stock incentive plans and other employee benefits. Steve also advises charities and other tax-exempt organizations regarding their IRC 403(b) and IRC 457 retirement plans, as well as issues related to compliance with Internal Revenue Service and state regulations conc...

Jeffrey P. Gray is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative / Regulatory Law and Litigation - Land Use and Zoning. Jeffrey P., who practices law in Raleigh, North Carolina, has been recognized since 2013. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jeffrey P. is held by other top lawyers in the same geographic and legal practice area.

Martin Warf is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation. Martin, who practices law in Raleigh, North Carolina, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Martin is held by other top lawyers in the same geographic and legal practice area.

Paul Holscher is a top attorney recognized by Best Lawyers in the practice area(s) of Employment Law - Management and Litigation - Labor and Employment. Paul, who practices law in Raleigh, North Carolina, has been recognized since 2018. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Paul is held by other top lawyers in the same geographic and legal practice area.

L. Lamar Armstrong III is a top attorney recognized by Best Lawyers in the practice area(s) of Appellate Practice. L. Lamar, who practices law in Smithfield, North Carolina, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which L. Lamar is held by other top lawyers in the same geographic and legal practice area.

Randolph Fletcher is a top attorney recognized by Best Lawyers in the practice area(s) of Business Organizations (including LLCs and Partnerships), Corporate Law, Mergers and Acquisitions Law, Real Estate Law and Tax Law. Randolph, who practices law in Durham, North Carolina, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Randolph is held by other top lawyers in the same geographic and legal practice area.

Luther D. (Lew) Starling, Jr. is a life-long resident of Clinton, North Carolina. He attended Clinton High School where he served as President of his senior class and President of the Future Farmers of America. He graduated from Campbell University in 1987 with a bachelor's degree in Business Administration. While at Campbell, Lew served as President of the Adam Smith Club, the university's second largest student organization. 1n 1990, he earned his Juris Doctor degree from Wake Forest Univer...