Warren focuses his practice on matters relating to limited liability companies, partnerships, and other unincorporated entities, as well as the taxation of those entities. His clients rely on his abilities as both a business and a tax lawyer to be two advisors in one. He has also advised both global companies and overseas governments on U.S. law and regulations, having long practiced with international law firms.
His practice emphasizes the representation of:
- Privately-held companies
- Venture capital and private equity financings
- Strategic alliances and joint ventures
- Negotiation and structuring of mergers and other transactions
- Design and implementation of equity incentive plans and agreements
As chair of the North Carolina Bar Association's Joint Task Force, Warren is responsible for drafting the North Carolina Limited Liability Company Act. He is former Chair of the Model Operating Agreement Drafting Subcommittee of the Partnerships and the Unincorporated Business Organizations Committee, responsible for drafting the ABA Business Law Section's Model Real Estate Development Limited Liability Company Agreement, and is the past Chair of the Tax Committee of the American Bar Association’s Business Law Section. Warren also chairs the LLCs, Partnerships and Unincorporated Entities Committee of the North Carolina Bar Association’s Business Law Section and its LLC Legislation and Official Commentary Subcommittee. He frequently lectures on his areas of practice.
Education
B.A., cum laude, Washington and Lee University, 1981
J.D., Order of the Coif, Louisiana State University Paul M. Herbert Law Center Louisiana Law Review, Member, 1985
LL.M., Taxation, New York University Tax Law Review Graduate Editor, New York University School of Law
LL.M., with highest distinction, Securities Regulation, Thomas Bradbury Chetwood S.J. Award, Georgetown University Law Center
Professional Associations
- Chair of the Joint Legislation Task Force that drafted the North Carolina Limited Liability Company Act (NCGS Chapter 57D)
- Chair of the LLCs, Partnerships and Unincorporated Entities Committee of the North Carolina Bar Association’s Business Law Section and its LLC Legislation and Official Commentary Subcommittee
- Chair of the Limited Liability Company Revisions Task Force of the Business Law Section of the North Carolina Bar Association (2007 – 2014 )
- University of North Carolina School of Law, Adjunct Professor of Law; Partnership Taxation (2009)
- North Carolina Bar Association, Council Member of the Business Law Section (2009 – 2012)
- North Carolina Bar Association, Council Member of the Taxation Section (1998 – 2002)
- American Bar Association, Business Law Section, Chair Taxation Committee (2003 – 2006)
- American Bar Association, Business Law Section, Former Chair of the Joint Task Force on Model Operating Agreements of the LLCs, Partnerships and Unincorporated Entities Committee and the Taxation Committee
- Charlotte Rotary Club, Board of Directors (2009 – 2011)
Honors
- American Bar Foundation, Fellow
- North Carolina Super Lawyers by Super Lawyers magazine, 2007 – 2024
- North Carolina Legal Elite, Business North Carolina Magazine, Tax and Estate Planning, 2017, 2022, 2024; Tax Law, 2007 – 2015, 2021; Business, 2023
- Best Lawyers in America, 2007 – 2024
- Service Award of the North Carolina Bar Association’s Business Law Section
- Best Lawyers “Charlotte Business Organizations (including LLCs and Partnerships) Lawyer of the Year,” 2019, 2021; “Charlotte Litigation and Controversy-Tax Lawyer of the Year,” 2012, 2022
- “Top 100” Lawyers, Super Lawyers magazine, 2012 – 2015
- Charlotte Magazine, Top 100 Attorneys in North Carolina
- Charlotte Magazine, Top 25 Attorneys in Charlotte
- America's Leading Lawyers for Business, Chambers & Partners, Corporate/M&A, 2014
- AV® Peer Review Rated by Martindale-Hubbell
Representative Matters
- Represented venture capital, private equity, and merchant banking firms in negotiating, structuring, and closing the purchase or financing of a variety of companies and, in unrelated transactions, represented the companies themselves and their owners and management in the sale, financing, or refinancing of their businesses
- Adviser to the United Kingdom’s taxing authority (HM Revenue and Customs) on US LLCs (both governance and income tax principles) in respect of the taxation of UK tax payers who are members of US LLCs
- Expert witness on matters involving limited liability companies and their taxation
- Reorganizing multi-tiered ownership structures to provide for intended economic and tax outcomes
- Represented start-up company through its rapid growth to multi-billion dollar company
- Represented family office to set up global portfolio real estate investment and management platforms
- Represent companies in mergers and other combinations involving limited liability companies
- Represent large and small companies in negotiating, structuring, and closing joint ventures and other strategic alliances
- Represent real estate developers in negotiating, structuring, and closing real estate investment and development projects
- Represent clients in controversies and conflict resolutions involving limited liability companies and their owners and management
- Serves as arbitrator in disputes involving limited liability companies and their owners and management
- Devise tax-efficient structures in a broad range of commercial transactions and ownership structures, including structures that avoid the payment of tax on the sale of certain qualified investments
- Represent clients in tax controversies involving the North Carolina Department Revenue and the Internal Revenue Service