Emily J. S. Winbigler

Associate

Related Content

Practices
Industries
Education
  • The University of Iowa College of Law, JD, High Distinction, Order of the Coif, 2009
  • The College of William & Mary, BA, Economics and French, summa cum laude, 2004
Admissions
  • Virginia
Affiliations

Member, American Bar Association, Section of Taxation

Virginia Bar Association

Languages
  • French

Emily’s practice focuses on the representation of public charities, private foundations and other tax exempt organizations on a variety of federal and state tax and governance matters. She advises clients on compliance concerns regarding the excess benefit transaction rules, including self-dealing, and the consequences of unrelated business taxable income. She also routinely advises clients on Virginia state and local tax compliance matters, including real property and income tax matters. She handles administrative audit appeals with the Virginia Department of Taxation on a variety of state tax issues.

Emily also has experience in the representation of REMICs, REITs, publicly traded partnerships and other pass-through entities. She has represented borrowers and sponsors in structuring transactions involving the historic rehabilitation tax credit and the new markets tax credit. Her practice also includes various aspects of estate planning, charitable giving and business succession planning.

Emily Winbigler
vCard
T: +1 804 775 1035F: +1 804 698 2311Gateway Plaza
800 East Canal Street
Richmond, VA 23219-3916

Formed numerous charities, business leagues, social welfare organizations and other exempt entities and obtained federal, state and local tax exemptions for them

Advised charities and their directors on private inurement and intermediate sanctions issues, and the unrelated business income tax

Represented taxpayers on appeal with local assessor’s offices and the Virginia Department of Taxation

Represented sponsors in low-income housing tax credit and historic rehabilitation tax credit transactions, including both single property investments and multi-property funds.

Represented borrowers in a number of new markets tax credit transactions to finance, among others, a hotel, a manufacturing facility and a hospital addition.

Represented fiduciaries and beneficiaries in breach of fiduciary duty and other complex estate litigation claims

Represented issuers and underwriters in connection with public and private equity and debt offerings by REITs.

Represented issuers and underwriters concerning tax issues in private and public mortgage-back security and debt offerings, including the representation of US government agencies in mortgage loan securitization transactions.

Co-author, Taxation - The Annual Survey of Virginia Law, University of Richmond Law Review, 2015