| Our lawyers represent clients in a full range of practice areas, including (click on each link to learn more): Litigation and appellate practice
We practice in and regularly appear before federal and state courts, including the United States District Court for the Middle District of Georgia and Superior Courts in the Southern Judicial Circuit and Lowndes County State Court. Our lawyers have successfully argued cases before the Georgia Supreme Court, the Georgia Court of Appeals and the United States Court of Appeals for the Eleventh Circuit. Business formations and planning
Our business lawyers are counselors and advisors to clients starting new ventures or expanding existing ones. We work as part of the management team to provide solutions for clients' business needs, including forming Georgia or Delaware corporations, limited liability companies or limited partnerships. We also provide guidance to existing businesses that are bringing in new owners, are transitioning to the next generation or are selling the business. We draft and negotiate shareholders agreements, buy-sell and cross-purchase agreements, employment and noncompetition agreements. Business acquisitions and divestitures
We assist sellers and purchasers of businesses throughout the entire phase of the acquisition process, from the negotiation and preparation of letters intent, to purchase and sale documents, financing arrangements and closing of the transaction. Our commercial attorneys regularly serve as Georgia counsel for multi-state transactions, providing assistance with Georgia law and regulatory requirements, as well as providing legal opinions. Real estate
Our real estate lawyers provide commercial and residential services, including purchases and sales, multi-parcel assemblages, developments and leases. We also assist in planning and effecting real estate transactions designed to qualify as tax-deferred exchanges under § 1031 of the Internal Revenue Code. We can assist in arranging for title searches on local real estate properties, and coordinate with owners' and lenders' counsel in larger transactions. We are an authorized agent for Old Republic Title Insurance Company. Commercial finance
We assist clients in negotiating and structuring fixed and revolving credit arrangements, drafting loan agreements, and collateral and security agreements. Our commercial finance attorneys regularly serve as local counsel for multi-state transactions, providing assistance with Georgia law and regulatory requirements, as well as providing legal opinions as special counsel. Estate planning, trusts and administration
Our estate planning attorneys counsel clients with complex estate planning needs. We start by listening to the client's dispositive desires, and seek to effect those desires while maximizing tax advantages and asset protection strategies. We regularly prepare qualified terminable interest property (QTIP) trusts, credit shelter trusts, irrevocable life insurance trusts (ILITs), family limited partnerships and special needs trusts. We also assist with the administration of an estate upon death, providing post-mortem planning and guidance throughout the probate process. Employment law for management
We represent businesses and local governments in employment-law matters. Our practice includes handling claims for employers who have been charged with employment discrimination based upon race, gender, age, religion, national origin and disability. We regularly represent clients in E.E.O.C. investigations and in litigated cases in state and federal courts. We also provide guidance in drafting and defending covenants not to compete and other restrictive covenants. Local government law
Partner Walter Elliott is currently the County Attorney for Lowndes County, Georgia, and the entire firm assists in providing the highest quality services to Lowndes County and to other local governments. We have assisted in special purpose local option sales tax negotiations and service delivery strategy negotiations and in structuring financing arrangements for local governments and authorities, including lease-purchase arrangements and tax anticipation notes. Marriage dissolution involving complex asset division
The firm handles selected cases involving family law or domestic relations when disputes arise requiring the division of significant assets. Taxation
We assist clients with tax planning and disputes involving income,
estate, sales and use, and property taxes. Our attorneys structure and
implement transactional tax strategies related to corporate, individual,
partnership, limited liability company, nonprofit organizations and
executive compensation tax matters. We also provide tax-oriented estate
planning advice, frequently in coordination with a client's accountant. Tom Gooding has particular experience in tax controversies, having
represented clients before the Internal Revenue Service and the Georgia
Department of Revenue and in litigation before federal and Georgia
courts. Mediation and arbitration
Jim Elliott is trained as a mediator and serves on the panel of mediators and arbitrators of South Georgia ADR Services, LLC. Walter Elliott is an approved federal court arbitrator. We have successfully assisted parties in reaching settlements of a wide variety of cases including employment discrimination, catastrophic injury and wrongful deaths, commercial disputes and products liability claims. | 
