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

Hunton Andrews Kurth LLP Offices

Hunton Andrews Kurth LLP
RIVERFRONT PLAZA, EAST TOWER
951 EAST BYRD STREET
RICHMOND, VA 23219
VIRGINIA
United States
Visit website 1 804 788 8200 1 804 788 8218

Ms Cecelia Philipps Horner

Cecelia Philipps Horner photo
+1 804.788.7394 [email protected] 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’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

Lawyer Rankings

United States > Tax > US taxes: non-contentious

The tax practice at Hunton Andrews Kurth LLP, jointly chaired by Cecelia Philipps Horner in Richmond and Houston’s Robert McNamara, is noted for its capabilities in energy and transactional tax matters, working on REITS, securitizations, and major commercial deals. Horner leverages a wealth of corporate finance experience in her practice and is very active in the real estate sector, working on several mortgage back securitizations for firms like JP Morgan. Mcnamara has a strong presence in the renewable energy space and has established experience in advising clients on a broad spectrum of work including tax equity investments, joint ventures, and partnerships.

United States > Finance > Structured finance: securitization

Clients praise the ‘superb knowledge, practicality, technical expertise, strategic positioning and creativity on work’ of the securitization practice at Hunton Andrews Kurth LLP. The team fields in-depth expertise across a full spectrum of securitization services, including CMBS, RMBS and REO securitizations, synthetic credit risk transfer securitizations, and a gamut of ABS classes, such as agricultural, auto loans, credit card receivables, small business loans, and in particular, mortgage-related financing. Richmond-based Mike Nedzbala has a long track record in securitization transactions, with notable expertise in residential mortgages. He co-heads the team with Brent Lewis , who is based out of New York, and is highly regarded among issuers and underwriters for his expertise in RMBS-related transactions, along with Brit Mohler Dufilho, also from New York. Thomas Hiner brings deep experience in esoteric and emerging asset securitizations, while  Cecelia Phillips Horner is well-versed in mortgage, auto and student-loan based securities and resecuritization. Janet Sadler McCrae is retained by purchasers, issuers, dealers and investors in a variety of credit risk transfer, residential and commercial mortgage-backed transactions. Shannon Daily is a key member of the team for ABS-based securitizations, especially those involving novel assets.

Lawyer Rankings

Top Tier Firm Rankings

Firm Rankings