Elizabeth "Beth" A. Buckner

Beth advises clients nationwide — with a focus in the Southeast — in securing transformative state and local economic development incentives tied to expansions and relocations. She has cultivated deep relationships with key economic development stakeholders at the state and local levels, which help her negotiate incentive packages that deliver tangible value for her clients.

Beth’s work spans the full spectrum of incentive strategy: she helps clients evaluate and compare jurisdictions, structure tax-efficient incentive awards, secure special legislation when necessary, and negotiate incentive contracts. She also advises on post-award compliance, monitoring, reporting, and, when circumstances change, renegotiating incentive terms to keep projects on track.

As a tax attorney, Beth has the specialized expertise to analyze complex incentive regimes of all types, primarily focusing on the state and local levels,  and advise clients on structuring their incentives to optimize tax efficiency. She has led incentive negotiations and structuring for a diverse range of project types, including broker-dealers; data centers; distribution centers; fabrication facilities; regional, North American and international headquarters; healthcare IT firms; light and heavy industrial mills; insurance; manufacturers of all types including appliance, battery, equipment, equipment parts, pharmaceutical, and steel; material science companies; professional sports teams; national and international retailers; R&D complexes; services; specialty chemical companies; speculative real estate development; and technology centers.

In addition, Beth advises on state and local tax matters — from planning and compliance to controversy and policy — across corporate income, franchise, sales and use, property, license, occupancy, and gross receipts taxes. She brings this tax depth to every engagement.

Representative Experience

• Represented a steel manufacturer in establishment of a manufacturing facility to include an on-site warehousing facility in Florida that included the acquisition of non-listed real estate from a private owner and securing significant incentives for the project. Continuing to assist with compliance monitoring
• Represented a steel manufacturer in establishment of a multi-billion-dollar manufacturing facility in Kentucky that included the acquisition of real estate and the enactment of special legislation for the project. Continuing to assist with compliance monitoring
• Represented a major appliance manufacturer in in a multi-phased project creating 800+ jobs in the establishment of its East Coast regional headquarters in North Carolina. Continuing to assist with compliance monitoring
• Represented a Fortune 100 company in the establishment of a global technology center located in North Carolina focused on the development of systems and technological solutions creating thousands of jobs. Continuing to assist with compliance monitoring
• Represented a European based company in the establishment of its first United States operation for the manufacture of functional plastics material in North Carolina. Continuing to assist with compliance monitoring

Notable

• Best Lawyers in America, Tax Law "Ones to Watch," 2022-2023
• North Carolina Super Lawyers "Rising Star", Tax, 2021-2025
• Business North Carolina Legal Elite, Young Guns, 2024
• Member, Moore & Van Allen YP Committee 

News

Insights

Affiliations

• North Carolina Bar Association
• American Bar Association

Incentives Map

Those states in which our Economic Development and Incentives Team has economic development incentives experience are reflected in blue and tan. The tan highlights those states in which special legislation passed.