Patrick G. Spaugh

Michael Giovannini has established himself as a creative strategist in the fast-moving world of state tax and unclaimed property. Clients rely on Michael to provide practical planning advice and technical guidance on a wide variety of cutting-edge issues, including those impacting financial services and stored value card programs. As a member of the Unclaimed Property Team, Michael concentrates on providing comprehensive advice and guidance to clients regarding multistate unclaimed property p...

As the child of divorced parents, Jennifer has seen firsthand the stress the legal system can have on a family. She was fortunate in that her parents had a strong support system to include other family members and their respective attorneys, making the divorce process smoother and more manageable. More than twenty years later, Jennifer’s own children enjoy the benefits of having a large, blended, loving extended family comprised of grandparents, great grandparents, multiple aunts and un...

Jonathan Watkins is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation and Litigation - Securities. Jonathan, who practices law in Charlotte, North Carolina, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jonathan is held by other top lawyers in the same geographic and legal practice area.

David Iacuzio is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. David, who practices law in Charlotte, North Carolina, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which David is held by other top lawyers in the same geographic and legal practice area.

Zachary Smith is a Member and the Co-head of Moore & Van Allen’s Financial Restructuring practice. Zach is a nationally recognized restructuring lawyer with more than 20 years of experience in complex restructurings, representing a broad spectrum of stakeholders in special situations and bankruptcy proceedings. Before joining MVA in 2013, Zach was a partner in the restructuring practice of an international law firm based in New York City. Zach’s practice covers transactional a...

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...

Rob Fisher has years of experience providing tax advice in connection with mergers and acquisitions transactions, financial products, and joint ventures. Rob focuses on transactional tax planning, representing public and private companies, private equity funds, search funds, and other sponsors in connection with their mergers and acquisitions transactions, financings and investments. He also represents founders and other closely held business owners in connection with their exit events and fi...

David Allen practices litigation for a broad variety of clients. He has been trying lawsuits for more than 30 years with close to 100 juries empaneled during that time. A former president of the North Carolina Association of Defense Attorneys (NCADA), David is a frequent lecturer on substantive and technical aspects of trial practice for numerous sponsors of continuing legal education presentations, having addressed both the NCADA and the North Carolina Advocates for Justice in recent years. ...

Ingrid McClintock is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law. Ingrid, who practices law in Charlotte, North Carolina, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Ingrid is held by other top lawyers in the same geographic and legal practice area.

Craig N. Killen is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Intellectual Property. Craig N., who practices law in Charlotte, North Carolina, has been recognized since 2013. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Craig N. is held by other top lawyers in the same geographic and legal practice area.