Frank W. Cureton

Shareholder  |  Columbia

Meet Frank

Frank Cureton is a certified specialist in Taxation Law.  His practice focuses on the representation of small- to medium-sized businesses in implementing entity structures and transactions in a tax-efficient manner. 

He represents corporations, limited liability companies, partnerships and tax-exempt organizations in planning acquisitions, financing structures, mergers, spin-offs and dispositions.  His experience includes structuring transactions with real estate investment trusts (REITs), complex financing structures and venture capital firms. 

Frank also has considerable experience in assisting developers, government agencies and investors in structuring low-income housing credit, historic rehabilitation credit, textile mill credit and other state and federal tax credit projects as well as in renewable energy projects. 

He regularly represents clients before state and local tax agencies and the Internal Revenue Service in audits, collection matters and obtaining tax exemptions and advance approvals of transactions.  He has also represented business entities and government agencies in tax controversies before the state and federal courts. 

Frank’s practice also includes estate planning and individual tax planning, particularly for owners of family businesses professional practices as they plan to transition ownership to others. 

Representative matters in which Frank has been involved include:

  • •  Representation of developer in the rehabilitation of a 19th century factory in syndicating over $10 million of state and federal rehabilitation credits and South Carolina textile mill credits. 
  • •  Successful representation of landowners in conservation easement audits by the Internal Revenue Service. 
  • •  Assisting an institution in obtaining substantial property tax exemptions following implementation of a complex financing structure. 
  • •  Representing landowner to obtain property tax refund in South Carolina Administrative Law Court. 
  • •  Representing business owner in the disposition of substantial service business.
  • •  Representing LLC owner of commercial building in planning disposition of building to REIT. 
  • •  Representing exempt organization in planning acquisition of business assets. 
Education
  • New York University, LL.M., 1991
  • Duke University, J.D., 1987
  • Clemson University, B.S., 1984
Admissions
  • South Carolina, 1987
Honors and Awards
  • Best Lawyers® 2017 Tax “Lawyer of the Year” Columbia
  • The Best Lawyers in America© Tax (2005-2018) and Trusts and Estates (2008-2018)
  • South Carolina Super Lawyers Tax Law (2008-2014)
  • Recipient of Harry J. Rudick Memorial Award for Distinction in the Graduate Tax Program at NYU
Professional and Civic Activities
  • South Carolina Bar
  • American Bar Association
  • Richland County Public Library Foundation, former Chair
Presentations and Publications
  • "Avoiding Disaster: It's Time to Dust off Your Operating Agreements," 2017 HSB Corporate Law for Accountants seminars
  • "Choice of Entity Considerations," 2012 HSB Corporate Law for Accountants seminars

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