Ms Cecelia Philipps Horner > Hunton Andrews Kurth LLP > Richmond, United States > Lawyer Profile

Hunton Andrews Kurth LLP
RIVERFRONT PLAZA, EAST TOWER
951 EAST BYRD STREET
RICHMOND, VA 23219
VIRGINIA
United States

Work Department

Tax, Structured Finance and Securitization, Asset-Backed Securitization, Private Equity, Real Estate Capital Markets, International Tax, FinTech, Public Utility Securitization, Servicer Advance Financing and Securitization, Servicing Rights Financing and Securitization, Credit Risk Transfer, Derivatives, Energy Finance and Securitization, Mortgage Loan Servicing and Mortgage Servicing Rights, Residential Mortgage-backed Securities, Reverse Mortgage/HECM Financing and Securitization, Single Family Rental (SFR) Financing and Securitization, Warehouse and Structured Lending, Gestation Finance and Early Buyout (EBO) Facilities

Position

Partner and co-head of the firm’s Tax and ERISA practice

Career

Ms. Horner is the co-head of Hunton Andrews Kurth’s Tax and ERISA practice and represents a wide variety of clients in connection with federal tax issues in private and public securitization and structured finance transactions including REMIC, debt and grantor trust offerings, with respect to a wide variety of assets including real estate, mortgage loans and online marketplace loans. Ms. Horner also represents various financial institutions, specialty finance companies, hedge funds and private equity funds regarding the federal income and withholding tax aspects of their structures and investments with a particular focus on issues regarding real estate assets, mortgage loans and online marketplace loans, distressed assets, derivatives, fund formation and choice of entity, United States trade or business, FIRPTA, withholding, and PFIC and CFC status.

Ms. Horner is the co-chair of the Structured Finance Association’s Tax Policy Committee, a member of the bar in New York and Virginia, and member of the American Bar Association’s Section of Taxation and New York State Bar Association’s Tax Section.

Memberships

Admitted to the New York and Virginia State Bars

Education

  • JD, University of Virginia School of Law, Articles Editor, Virginia Law Review, 1998
  • BA, Washington and Lee University, magna cum laude, 1990

Lawyer Rankings

United States > Tax > US taxes: non-contentious

Renowned by clients for its market-leading capabilities in REIT transactions, Hunton Andrews Kurth LLP is regularly sought out by some of the leading institutional investors, insurers, and utilities companies for assistance in a host of matters. Richmond-based practice co-head Cecelia Philipps Horner  anchors the firm’s securitization and REIT offering, most recently handling a growing volume of triple-net lease and crop-loan securitizations. Also in Richmond, Kendal Sibley represents public and private REITs in all manner of qualification and structuring issues. Houston-based co-head Robert McNamara focuses his practice on renewable energy tax, including carbon capture incentives, transactions, and MLPs. Washington DC-based Hilary Lefko is recommended for renewable energy projects and tax credit matters.