Hunter is a Board Certified tax attorney who specializes in the areas of federal, state and local taxation. He advises and counsels clients in structuring taxable and non-taxable mergers, acquisitions, divestitures, spin-offs, split-ups and split-offs, and provides entity selection advice with respect to organizing corporations, partnerships, limited liability companies and other joint ventures. Hunter advises as to the advantages and disadvantages in making S corporation elections, and has substantial experience in drafting shareholder agreements, partnership agreements and operating agreements, particularly in drafting federal income tax specific provisions. He also has substantial experience in real and personal property loan workouts and modifications and loan purchase and sales. Hunter’s experience additionally includes:

• Advises on issuance of equity interests in corporations, partnerships and limited liability companies to employees and independent contractors, and the income and employment tax consequences of issuing profits and capital interests;
• At the end of the business cycle, assists with tax planning in dissolving and liquidating the entity, including determining gain recognized by the corporation, partnership or limited liability company and the effect on the shareholders, partners and members, and quantifying cancellation of indebtedness income, if applicable;
• Has experience with forward, deferred and reverse like-kind exchanges, investor vs. dealer issues, and structuring real estate investment and development transactions;
• Advises on tax ramification in organizing and operating tax-exempt entities and foundations, differences between public charities, private operating foundations and private nonoperating foundations, and the applicability of unrelated business taxable income; and
• Advises on nexus issues for sales tax and income tax in Florida and other states, including the economic presence nexus theory and structuring strategies to minimize taxation by non-Florida states of Florida based businesses.

Hunter is married and has one son.