The S.E.C.D.C. Specialty Team
Cy Johnson has been recognized as one of the "Legal Elite" and a "Super Lawyer" in North Carolina publications in the areas of corporate law and business law. Author of North Carolina Limited Liability Company Forms and Practice Manual, Cy Johnson has represented individuals and companies in structuring start-up businesses and real estate projects. Johnson has extensive experience in raising capital through private offerings, typically structured to comply with Regulation D. Johnson provides on-going legal counseling concerning issues facing growing businesses and handles mergers, acquisitions, sales and restructuring for his business clients. Professional Activities: Mecklenburg County Bar Association, Continuing Legal Education Committee; North Carolina Bar Association, Business Law Section; Taxation Section; American Bar Association, Committee on Small Business; Subcommittee on Closely Held Business Entities; Subcommittee on Securities Regulation. Admitted to practice before the United States Western District Court of North Carolina. Admitted to bar 1982, North Carolina. Education: B.A., 1976, University of North Carolina - Chapel Hill in Chemistry and with highest honors in Political Science; M.B.A., 1982, University of North Carolina School of Business; J.D., 1982, University of North Carolina School of Law, with honors.
Michael A. Hannah is a licensed attorney and CPA, and former Assistant Secretary of the NC Department of Revenue. With more than 35 years of experience in public accounting, private industry, the practice of law, and state government. His current law practice focuses on state tax audit defense, litigation support, governmental affairs, and renewable energy issues. While a Director with the Multistate Tax Services Group of PricewaterhouseCoopers, LLP, focused on state tax controversy for North Carolina and South Carolina, FAS 109 and Fin 48 review and analysis, state tax planning, state tax credits and governmental affairs. His client base included Fortune 500 and other national-level clients in industries including renewable energy, utilities, technology, manufacturing, retail, tobacco, sports teams, entertainment and banking, as well as individuals. As Assistant Secretary of the North Carolina Department of Revenue for 8 years, he conducted administrative tax hearings and taxpayer appeals as well as providing expertise to the North Carolina General Assembly on tax policy. He has extensive experience the North Carolina and South Carolina Departments of Revenue, has provided technical tax advice to various lobbyists, state legislators and industry groups, and has appeared before the NC General Assembly Revenue Laws Study Committee to advise on tax issues. Mr. Hannah has spoken nationally on multistate and renewable energy tax issues and teaches seminars on state taxation and renewable energy tax incentives for various organizations including the Paul Hartman SALT Forum, AICPA, NCACPA, NC State Bar, and TEI. He served as an instructor for the University of North Carolina's School of Government Tax Procedures Course for North Carolina Administrative Law Judges in 2008, and has authored numerous articles on state taxation and renewable energy tax issues in the Journal of Multistate Taxation and Incentives, Charlotte Business Journal, COST Practitioner Connection, Lexis Practice Insights, The Solar Gazette, and State Tax Notes. He is a member of the NCACPA Tax Committee, the NCTA Green Tech Council, NC Sustainable Energy Association, and served on N.C. Governor Michael Easley's "Commission to Modernize State Finances" the NC State University Institute for Emerging Issues "Financing the Future".
Andrew Foster maintains an active private law practice focused exclusively on representing clients in the affordable housing and community development industry. In his practice, Andrew has worked with investors, lenders and developers to structure and close transactions financed with the Low-Income Housing Tax Credit, the New Markets Tax Credit and/or the Historic Rehabilitation Tax Credit valued in excess of $275 million; represented local governments in the development of affordable housing and community development programs; and provided general outside counsel representation to nonprofit community development organizations. Andrew has also helped multiple clients to successfully compete for allocations of the New Markets Tax Credit and has published articles on regulatory issues related to the New Markets Tax Credit program. Mr. Foster is also a member of the faculty at Duke Law School where he has taught since 2002 and where he currently serves as a Clinical Professor of Law and the Director of Duke Law's Clinical Law Program. He earned his B.A. from Rutgers University and his J.D. from the University of North Carolina at Chapel Hill.
