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David A. Smith

Partner

David concentrates his practice in federal income tax matters, particularly as they relate to complex business and financing transactions. He has substantial experience counseling public and private companies, partnerships, corporate entities, real estate investment trusts (“REITs”), pension funds and healthcare organizations in a wide range of tax-related formation, restructuring, reporting and compliance issues.

David regularly advises clients with respect to the tax aspects of securitizing a wide range of asset classes, including credit card receivables, equipment loans and leases, student loans, commercial mortgage loans, and timeshare loan receivables. He also counsels private foundations, public charities, tax-exempt hospitals and pension funds on a variety of tax matters, including unrelated business taxable income issues and joint venture structuring alternatives.
 

  • The Best Lawyers in America®, Little Rock "Lawyer of the Year," Business Organizations (including LLCs and Partnerships); Mergers and Acquisitions Law, 2024
  • The Best Lawyers in America®, Business Organizations (including LLCs and Partnerships); Closely Held Companies and Family Businesses Law; Mergers and Acquisitions Law; Tax Law; Trusts and Estates, multiple years including 2024-2025
  • Best Lawyers®, Little Rock "Lawyer of the Year," Closely Held Companies and Family Businesses Law; Tax Law, 2023
  • Best Lawyers®, Little Rock "Lawyer of the Year," Business Organizations (including LLCs and Partnerships), 2020
  • Best Lawyers®, Little Rock "Lawyer of the Year," Tax Law, 2018
  • Best Lawyers®, Little Rock "Lawyer of the Year," Mergers and Acquisitions, 2017, 2022