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Abigail F. Williams

Fax +1.704.353.3130
Abigail Williams is an associate in the firm’s Charlotte office and is a member of the tax practice group. She focuses her practice on mortgage and asset-backed securities, debt instruments and modifications, and the tax issues of real estate mortgage investment conduits (REMICs). She represents underwriters, servicers, and trustees in all aspects of securitization transactions.

Professional Background

Ms. Williams was a summer associate at K&L Gates in 2014. Before that, she was a legal extern to the Honorable J. Michelle Childs of the United States District Court for the District of South Carolina. While in law school, Abigail was a student works editor for the South Carolina Law Review and contributed case summaries to the South Carolina Law Review's online publication, the Fourth Circuit Survey.

Professional/Civic Activities

  • North Carolina Bar Association
  • Volunteer Tutor, HEART Tutoring

Speaking Engagements

  • "FIRPTA Fundamentals," February 2016
  • “Introduction to Original Issue Discount,” February 2017
  • Represented underwriters of Ginnie Mae, Freddie Mac and Fannie Mae REMIC and grantor trust certificates.
  • Represented issuers and underwriters in single- and multi-family residential mortgage-backed securities programs.
  • Represented servicers, trustees and borrowers with respect to REMIC loan modification and tax issues.
  • Represented trustees in residential and commercial mortgage-backed securities.
  • Advised participants in REMIC terminations and clean-up calls.
  • Advised various participants on REMIC tax implications of settlements of litigation involving put-backs.