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Mr. E. Watson Smith

Of Counsel -
ews@johnstoneadams.com - vCard

 

Admitted In:

  • 1965, Alabama State Bar

  • Court admissions
  • 1970, U.S. Court of Appeals, Fifth Circuit
  • 1971, U.S. Supreme Court
  • 1975, U.S. Tax Court
  • 1981, U.S. Court of Appeals, Eleventh Circuit

Education:

  • LL.M., Taxation, New York University, 1962
  • LL.B., Duke University, 1965
  • B.S., Auburn University, 1962

Honors and Awards:

  • Selected for inclusion in Best Lawyers of America in the field of Tax Law, 1987-present; Health Care Law 1991-2007
  • AV® Preeminent Peer Review Rating from Martindale-Hubbell, since 1983

 

Additional Information:

Affiliations

  • Member, Alabama Law Institute
  • Member, Alabama State Bar
  • Member, American Bar Association
  • Member, American Health Lawyers Association
  • Member, Board of Trustees of the American Institution on Federal Taxation, 1977 to 2007
  • Member, Mobile County Bar Association


Representative Cases

  • Representative Lending Experience

  • Taxation
  • Provides tax advice and planning to a number of business and non-profit corporations, professional corporations, limited liability companies (LLCs), partnerships and trusts.
  • Provided tax and other legal advice to several local and Southwest Alabama-based foundations, including the formation of foundations, providing advice relating to charitable gifts and donations, and regular advice as counsel to a foundation having assets of approximately $40 million.
  • Obtained tax-exempt status for many health care organizations and other institutions.
  • Represented taxpayers in tax litigation in the U.S. Tax Court and Federal District Court.

    Corporation Law
  • Handled a number of mergers and acquisitions including transactions ranging from $20 million to $50 million.
  • Advised tax-exempt organizations with respect to the issuance of tax-exempt bonds, including bond issues up to $100 million.
  • Served as outside general counsel for a number of local corporations.

  • Employee Benefits (ERISA)
  • Drafts qualified retirement plans (pension, profit sharing, 401(k) and 403(b) plans), cafeteria plans, and other welfare benefit plans.
  • Provides ongoing advice as to the operation and administration of these plans.
  • Obtains tax-exempt determination letters for many qualified retirement plans.

  • Health Care and Hospital Law
  • Acts as counsel for a number of hospitals and other healthcare organizations, including serving as in-house general counsel for a large integrated health care system.
  • Provides ongoing advice in numerous areas relating to hospital and tax law for these healthcare organizations.
  • Provided advice in connection with the acquisition of a large number of physician practices.