Elizabeth "Beth" A. Buckner

Beth focuses her practice on negotiating economic development tax incentive packages at the state and local levels for relocating or expanding businesses throughout the country with a focus on businesses expanding or relocating in the Southeast.  Beth has developed relationships with key state and local leaders in economic development that have enabled her to secure economic incentive packages providing substantial benefits to her clients. These economic incentive packages include negotiated state and local benefits as well as proposed special legislation to provide impactful economic benefits that would not otherwise be available.  As a tax attorney, Beth is able to understand, evaluate and explain the often tax based economic incentives and tax regimes of states and localities under consideration to her clients as well as suggest ways to structure the receipt of economic incentives in a tax efficient manner. Beth has experience negotiating and structuring economic incentive packages for a wide variety of projects including regional, national and international headquarters, offices, data centers, distribution centers, technology centers, manufacturing facilities of various types and sizes, research and development facilities, and special use professional sports teams and events.

In addition to modeling potential incentive award packages and negotiating incentive packages, Beth’s practice includes assisting economic development package recipients with the ongoing monitoring, compliance and reporting associated with such packages. Beth also has experience assisting her clients in modifying incentive package awards as may be needed when changes in circumstances occur. Beth is able to act as a resource to her clients in all stages of the process, whether at the beginning during the site selection phase or after incentives are awarded to negotiate incentive contracts.

In addition, Beth has experience advising corporations, partnerships, limited liability companies and public service companies on a broad range of state and local taxation matters including assisting these clients with planning, compliance, controversy and policy matters. Beth advises clients on matters involving a broad range of tax types including corporate income, franchise, sales and use, occupancy, license, gross receipts and property taxes.

Representative Experience

• Site selection, negotiation of incentives and related contracts and compliance monitoring for the establishment of a metal towers fabrication facility located in Alabama. (Alabama)
• Negotiation of incentives and related contracts for the expansion of a steel bar manufacturer located in Arizona. (Arizona)
• Negotiation of incentives and related contracts for the expansion of a steel beam manufacturing facility located in Arkansas. (Arkansas)
• Negotiation of incentives and related contracts for the expansion of a sheet steel manufacturing facility located in Arkansas. (Arkansas)
• Site selection, negotiation of incentives and related contracts and compliance monitoring for the establishment of a rebar steel manufacturing facility to include on site warehousing facility located in Florida. (Florida)

Notable

• Best Lawyers in America, Tax Law "Ones to Watch," 2022-2023
• North Carolina Super Lawyers "Rising Star", Tax, 2021-2023
• Member, Moore & Van Allen YP Committee 
• Research Editor, ABA Real Property, Trust and Estate Law Journal, 2010-2011
• Volunteer Income Tax Assistance Certified Tax Preparer, 2010 and 2011 tax seasons
• Peer Mentor, University of South Carolina School of Law, 2009-2011
• Member, Phi Delta Phi Law Fraternity, 2009-2011
• Public Interest Law Society Merit Based Grant Recipient, 2010
• Member, Pi Sigma Alpha Political Science Honors Society, 2006

News

Affiliations

• North Carolina Bar Association
• American Bar Association

Publications

• Co-author, Family Law Section of the North Carolina Bar, Family Forum, Dead but not Done:  The Outdated Designation of Beneficiary, Summer 2013, Co-Authors Lauren V. Lewis and Edward G. Connette
• Author, Tax Section of the Florida Bar, Bulletin, States' Nexus Battle Wounds and a Call for Federal Legislation, Fall 2012