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

Ms Cecelia Philipps Horner

+1 804.788.7394 chorner@huntonak.com View profile

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 leads the firm’s structured finance and securitization tax practice. Known for her creative tax structuring and ability to structure novel transactions, she represents a wide variety of clients in connection with federal tax issues in private and public securitizations across a variety of assets classes with a deep knowledge of and leader in residential-mortgage backed structured finance, securitization and credit risk transfer transactions. Ms. Horner also advises 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 foreign investor inbound investment related to 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