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Abigail F. Williams

Associate
+1.704.331.7430
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 on the tax aspects of financial products with an emphasis on mortgage and asset-backed securities, debt instruments and modifications, and the federal tax aspects related to real estate mortgage investment conduits (REMICs), regulated investment companies (RICs), and real estate investment trusts (REITs). She has represented underwriters, servicers, and trustees in all aspects of securitization transactions.

In addition, Ms. Williams advises clients on the federal tax issues related to public and private asset management transactions, including open-end and closed-end mutual funds.

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 in over 100 issuances of Ginnie Mae, Freddie Mac and Fannie Mae REMIC and grantor trust certificates.
  • Represented trustees in residential and commercial mortgage-backed securities.
  • Advised participants in REMIC terminations and clean-up calls.
  • Advised trustees on REMIC tax implications of settlements of litigation involving put-backs.
  • Advised clients on federal tax issues related to public and private offerings by REITs, including REITs investing in mortgage-backed securities.
  • Advised clients on issues related to Foreign Investment in Real Property Tax Act (FIRPTA) issues.
  • Advised clients on tax aspects of public and private asset management transactions, including open-end and closed-end mutual funds.
  • Represented financial institution in mortgage warehouse facilities, including repurchase facilities.