Clay Littlefield, a partner based out of Alston & Bird’s Charlotte and New York offices, is a member of the Federal & International Tax Group. Clay concentrates his practice on tax issues confronted by underwriters, issuers, and investors participating in structured finance transactions, including mortgage and asset-backed securitizations, REMICs, CLOs, REITs, and similar structures.
Clay also focuses his practice on advising financial institutions on the tax and legal aspects of various structuring alternatives and investment product proposals, as well as providing counsel to U.S. and foreign clients in mergers and acquisitions, distressed asset arrangements, and real estate and corporate finance issues.
Before joining Alston & Bird, Clay was an attorney with the Internal Revenue Service’s Office of Associate Chief Counsel, Division of Financial Institutions and Products, where he was involved in the review and implementation of the special tax laws applicable to banks and other financial institutions, structured finance and securitization transactions, hedging arrangements, and financial derivatives.
Bar Admissions:
- North Carolina
- Tennessee
- Georgia
Education:
- Georgetown University (LL.M. Taxation, 2004)
- University of Mississippi (J.D., 1998)
- Georgia State University (B.A., 1994)
Memberships:
- American Bar Association, Banking & Savings Institutions Committee of the Tax Section, past vice-chair
- Structured Finance Industry Group, Tax Section
- Alternative Investment Group of the Carolinas (AIGC)
