Jessica Mering Hardin

Bernard Clark is experienced in all types of sophisticated tax planning and controversy work, representing large corporations and tax-exempt organizations mostly at the federal level. He has participated in obtaining numerous rulings from the Internal Revenue Service involving tax accounting and acquisition issues. Clients trust him to offer practical and creative solutions for a broad array of tax planning and controversy matters. Corporate mergers and recapitalizations Planning involving is...

Skott Smith brings considerable experience to his clients in the areas of retail, office and mixed-use development, leasing and financing. In this capacity, Skott assists developers, owners, tenants, lenders, and investors in a variety of transactions: He recently handled the development of a downtown office tower adjacent to and part of the NASCAR Hall of Fame in Charlotte, NC He has handled the acquisition, financing, development and disposition of numerous large office, retail and resident...

John Floyd brings considerable experience to his cases with an extensive background in commercial real estate and construction matters, land use and zoning, and complex commercial disputes. John’s clients include commercial real estate developers, private equity firms, manufacturers, international financial institutions, and other large corporations located throughout the United States. Regardless of the subject matter, John takes a practical approach to problem solving and seeks to max...

Paul M. Hattenhauer, a partner with Culp Elliott & Carpenter, P.L.L.C., is chair of the firm’s Estate Planning practice group. Mr. Hattenhauer’s practice is focused on providing tax, business, asset protection and estate planning advice for individuals, closely held business owners and fiduciaries. He provides counsel in sophisticated estate tax reduction strategies, and advises clients on strategies to arrange their affairs to pay the least amount of tax. He is experienced in...

Luis Lluberas’ multidisciplinary practice encompasses a wide range of financial services matters with a focus on the resolution of troubled credits. Luis has extensive experience representing key stakeholders in connection with all aspects of financial restructuring matters in a myriad of industry sectors, including agriculture, commercial real estate, commercial services, consumer discretionary, energy, healthcare, government contracting, manufacturing, retail, technology and transport...

Janice L. Davies is the Founder of Davies Law PLLC in Charlotte, North Carolina. Ms. Davies’ practice areas include tax, wealth transfer and business succession planning for individuals and closely held businesses and probate and administration of estates and trusts. She received her B.S. degree from Pfeiffer University; her J.D. degree, law review , from Campbell University, Norman Adrian Wiggins School of Law; and her LL.M. degree in Estate Planning from the University of Miami School...

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

Chris Jones is a nationally recognized specialist in the areas of estate planning and business succession planning. Chris heads the firm’s Wealth & Estate Planning group and has substantial experience advising and counseling clients regarding sophisticated estate planning, business succession, asset protection, charitable planning, life insurance matters, and international estate planning. Understanding that each client has specific, unique objectives, Chris and his team provide cre...

Mr. Ellsworth counsels clients to procure, protect, license and enforce intellectual property rights. Mr. Ellsworth works diligently to understand his client’s business and to leverage that understanding to achieve his client’s intellectual property goals in a turn-key and cost-efficient manner. Mr. Ellsworth manages extensive domestic and international patent portfolios for several publicly traded companies and provides strategic counseling to a variety of smaller business concer...

Rob Kenny is head of the firm's Equipment Finance practice group and a member of the firm's Derivatives practice group. Rob represents financial institutions and investment firms in a variety of finance transactions including structured transactions with respect to rail and aviation assets.