Alec is an associate in the business tax group of McGuireWoods. His practice focuses on taxpayer disputes with federal, state, and local taxing jurisdictions.
Alec also advises tax-exempt organizations on federal tax and governance issues, including self-dealing, private benefit, excess benefit transactions, excess business holdings, required minimum distributions, and unrelated business tax rules.
Additionally, Alec advises clients on state unclaimed property laws, including statutory reporting requirements and exemptions. Alec also assists clients with the defense of audits by state unclaimed property departments and their contingent-fee auditors.
Alec received his LL.M. in Taxation from New York University School of Law and graduated cum laude from the University of Richmond School of Law. While in law school, Alec worked as an intern with the Community Tax Law Project and an extern with the Internal Revenue Service Office of Chief Counsel.
- U.S. Tax Court
Selected for inclusion in Best Lawyers: Ones to Watch, Tax Law, 2024
Selected for inclusion in “Legal 500 United States,” Tax: Not-for-profit (Nonprofit and Tax-exempt Organizations), 2023
Recipient, CALI Excellence for the Future Award, State and Local Taxation Course, 2019
- Author, IRS Halts ERC Claims Processing Amid Surge of Questionable Submissions, McGuireWoods Legal Alert, September 19, 2023
- Author, Reminder: Private Foundations Are Subject to 1.39% Excise Tax on Net Investment Income, McGuireWoods Legal Alert, August 7, 2023
- Author, SECURE 2.0 and Other Legislative Proposals Address Charitable Giving Strategies, McGuireWoods Legal Alert, May 15, 2023
- Author, Timing Is Critical for Gift of Appreciated Stock to Avoid Capital Gain From Sale of Company, McGuireWoods Legal Alert, March 20, 2023
- Author, Procedural Missteps Lead to Loss of Tax Deductions for Charitable Gifts, McGuireWoods Legal Alert, November 10, 2022
- Author, IRS Offers Automatic Penalty Relief for Certain Nonprofits and Electronic Filing Tips, McGuireWoods Legal Alert, September 7, 2022
- Author, New Tax Proposals Alter Charitable Giving Strategies, McGuireWoods Legal Alert, August 17, 2021
- Author, Update on UBTI SILO Rule and IRS Form 990-T Electronic Filing, McGuireWoods Legal Alert, April 8, 2021
- New York University School of LawLL.M. in Taxation2020
University of Richmond School of LawJD
summa cum laude2015
Member, Virginia Bar Association, Tax Section
Member, American Bar Association, Tax Section
- Speaker, "Virginia State Tax Update: View from the Practitioner’s Corner", Virginia Tax Practitioners’ Roundtable, The Virginia Bar Association, October 27, 2023
- Speaker, "Nonprofit Current Developments", 20th Annual Nonprofit Seminar, September 2023
- Panelist, "Representing Tax-Exempt Organizations – Filing a Form 1023 and Other Common Matters", ABA May Tax Meeting, May 5, 2023
- Panelist, "The Hierarchy of Authority", Unclaimed Property Professionals Organization Annual Conference, March 14, 2023
- Speaker, "Current Developments", 19th Annual Nonprofit Seminar, Richmond, September – October 2022
- Moderator, "The Weight of Authorities: A Primer on IRS Administrative Guidance", ABA Midyear Tax Meeting, February 1, 2022