Beth Buckner is a member within Moore & Van Allen’s Federal & International Taxation group. Her practice includes consulting on state and local tax matters and economic development matters.

Overview

Beth focuses her practice on negotiating economic development tax incentive packages at the state and local levels for relocating or expanding businesses throughout the country with a focus on businesses expanding or relocating in the Southeast.  Beth has developed relationships with key state and local leaders in economic development that have enabled her to secure economic incentive packages providing substantial benefits to her clients. These economic incentive packages include negotiated state and local benefits as well as proposed special legislation to provide impactful economic benefits that would not otherwise be available.  As a tax attorney, Beth is able to understand, evaluate and explain the often tax based economic incentives and tax regimes of states and localities under consideration to her clients as well as suggest ways to structure the receipt of economic incentives in a tax efficient manner. Beth has experience negotiating and structuring economic incentive packages for a wide variety of projects including regional, national and international headquarters, offices, data centers, distribution centers, technology centers, manufacturing facilities of various types and sizes, research and development facilities, and special use professional sports teams and events.

In addition to modeling potential incentive award packages and negotiating incentive packages, Beth’s practice includes assisting economic development package recipients with the ongoing monitoring, compliance and reporting associated with such packages. Beth also has experience assisting her clients in modifying incentive package awards as may be needed when changes in circumstances occur. Beth is able to act as a resource to her clients in all stages of the process, whether at the beginning during the site selection phase or after incentives are awarded to negotiate incentive contracts.

In addition, Beth has experience advising corporations, partnerships, limited liability companies and public service companies on a broad range of state and local taxation matters including assisting these clients with planning, compliance, controversy and policy matters. Beth advises clients on matters involving a broad range of tax types including corporate income, franchise, sales and use, occupancy, license, gross receipts and property taxes.

Representative Experience

  • Site selection, negotiation of incentives and related contracts and compliance monitoring for the establishment of a metal towers fabrication facility located in Alabama. (Alabama)
  • Negotiation of incentives and related contracts for the expansion of a steel bar manufacturer located in Arizona. (Arizona)
  • Negotiation of incentives and related contracts for the expansion of a steel beam manufacturing facility located in Arkansas. (Arkansas)
  • Negotiation of incentives and related contracts for the expansion of a sheet steel manufacturing facility located in Arkansas. (Arkansas)
  • Site selection, negotiation of incentives and related contracts and compliance monitoring for the establishment of a rebar steel manufacturing facility to include on site warehousing facility located in Florida. (Florida)
  • Negotiation of incentives and related contracts for the establishment of a regional headquarters creating 130 jobs located in Georgia. (Georgia)
  • Negotiation of incentives and related contracts and compliance monitoring for the expansion of a rebar steel manufacturing facility located in Illinois. (Illinois)
  • Site selection, negotiation of incentives and related contracts and compliance monitoring for the establishment of a metal towers fabrication facility located in Indiana. (Indiana)
  • Negotiation of incentives and related contracts including legislative change and compliance monitoring for the expansion of a metals industrial manufacturing facility located in Indiana. (Indiana)
  • Site selection, negotiation of incentives and related contracts and compliance monitoring for the establishment of a tube manufacturing facility located in Kentucky. (Kentucky)
  • Site selection, negotiation of incentives and related contracts including special legislation and compliance monitoring for the establishment of a plate steel metal manufacturing facility to include on site warehousing facility located in Kentucky. (Kentucky)
  • Site selection, negotiation of incentives and related contracts and compliance monitoring for the establishment of a rebar steel manufacturing facility to include on site warehousing facility located in Missouri. (Missouri)
  • Review of incentive contracts for the expansion of a packaging facility located in Missouri. (Missouri)
  • Review of incentive contracts for the establishment of materials science facility located in New York. (New York)
  • Negotiation of incentives and related contracts for the establishment of a research technology park located in North Carolina for lithium and battery research, development and production. (North Carolina)
  • Negotiation of incentive contracts for the establishment of a manufacturing and distribution operations center for an apparel maker located in North Carolina. (North Carolina)
  • Site selection, negotiation of incentives and related contracts and compliance monitoring for the establishment of a rebar steel manufacturing facility to include on site warehousing facility located in North Carolina. (North Carolina)
  • Negotiation of incentives and related contracts for the establishment of a North American manufacturing facility for a functional plastics material manufacturer located in North Carolina. (North Carolina)
  • Negotiation of incentives and related contracts for the establishment of an office facility for a health concierge company located in North Carolina. (North Carolina)
  • Negotiation of incentives and related contracts for the expansion of a fencing and barrier manufacturer and supplier located in North Carolina. (North Carolina)
  • Negotiation of incentives and related contracts and compliance monitoring for the establishment of an East Coast regional headquarters in North Carolina for a Northeast based insurance company. (North Carolina)
  • Negotiation of incentives and related contracts for the relocation of a metal and plastic manufacturer’s corporate headquarters from Tennessee to North Carolina. (North Carolina)
  • Modification of incentives and related contracts for multi-site business support and technology operations facilities located in North Carolina. (North Carolina)
  • Negotiation of incentives and related contracts and compliance monitoring for the establishment of an East Coast regional headquarters in North Carolina for a Southwest based a financial services company. (North Carolina)
  • Negotiation of incentives and related contracts and compliance monitoring for the establishment of new manufacturing facilities and distribution operations centers in North Carolina for materials science operations. (North Carolina)
  • Negotiation of incentive contracts and compliance monitoring for the establishment of a North American headquarters for a home appliance manufacturer located in North Carolina. (North Carolina)
  • Negotiation of incentives and related contracts for the establishment of a global technology center located in North Carolina focused on the development of systems and technological solutions. (North Carolina)
  • Negotiation of incentives and related contracts for the establishment of a call center facility located in North Carolina. (North Carolina)
  • Negotiation and evaluation of various incentives including special legislation for professional sports teams and associations and sporting events and tournaments. (North Carolina and South Carolina)
  • Negotiation of incentives and related contracts for the establishment of a data center campus located in South Carolina. (South Carolina)
  • Negotiation of incentives and related contracts and compliance monitoring for the expansion of a steel bar manufacturing facility located in South Carolina. (South Carolina)
  • Negotiation of incentives and related contracts for the establishment of a tourism and retail facility located in South Carolina. (South Carolina)
  • Negotiation of incentives and related contracts and compliance monitoring for the expansion of a metal building systems manufacturer located in South Carolina. (South Carolina)
  • Negotiation of incentives and related contracts including special legislation and compliance monitoring for the relocation and expansion of a financial services facility from North Carolina to South Carolina and establishment of a regional headquarters. (South Carolina)
  • Negotiation of incentives and related contracts and compliance monitoring for the expansion of a metals industrial manufacturing facility located in South Carolina. (South Carolina)
  • Negotiation of incentives and related contracts for the establishment of a home retail distribution facility located in South Carolina. (South Carolina)
  • Negotiation of incentives and related contracts for the establishment of a manufacturing facility located in South Carolina to process materials for electric vehicle batteries. (South Carolina)
  • Negotiation of incentives and related contracts for the establishment of a back-office facility for a retail provider. (Texas)
  • Negotiation of incentives and related contracts for the establishment of a North American textiles manufacturing facility located in Virginia. (Virginia)
  • Negotiation of incentives and related contracts for the establishment of an energy manufacturing facility located in West Virginia. (West Virginia)
  • Site selection, negotiation of incentives and related contracts including special legislation and compliance monitoring for the establishment of a sheet steel metal manufacturing facility to include on site warehousing facility located in West Virginia. (West Virginia)

Notable

Notable

  • Best Lawyers in America, Tax Law "Ones to Watch," 2022-2023
  • North Carolina Super Lawyers "Rising Star", Tax, 2021-2024
  • Business North Carolina Legal Elite, Young Guns, 2024
  • Member, Moore & Van Allen YP Committee 
  • Research Editor, ABA Real Property, Trust and Estate Law Journal, 2010-2011
  • Volunteer Income Tax Assistance Certified Tax Preparer, 2010 and 2011 tax seasons
  • Peer Mentor, University of South Carolina School of Law, 2009-2011
  • Member, Phi Delta Phi Law Fraternity, 2009-2011
  • Public Interest Law Society Merit Based Grant Recipient, 2010
  • Member, Pi Sigma Alpha Political Science Honors Society, 2006

News

Affiliations

Affiliations

  • North Carolina Bar Association
  • American Bar Association

Publications

Publications

  • Co-author, Family Law Section of the North Carolina Bar, Family Forum, Dead but not Done:  The Outdated Designation of Beneficiary, Summer 2013, Co-Authors Lauren V. Lewis and Edward G. Connette
  • Author, Tax Section of the Florida Bar, Bulletin, States' Nexus Battle Wounds and a Call for Federal Legislation, Fall 2012

Education

LL.M., University of Florida, 2012

J.D., University of South Carolina, 2011

B.A., University of Tennessee, 2006

Admissions

  • U.S. Tax Court, 2013
  • U.S. District Court, Western District of North Carolina, 2012
  • North Carolina, 2011
Jump to Page

North Carolina Super Lawyers "Rising Star", Tax, 2021-2024

By using this site, you agree to our updated Privacy Policy and our Terms of Use.