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John J. (Jody) Carpenter

November 10, 2023 by

John J. (Jody) Carpenter

PARTNER

jjc@ceclaw.com

704-973-5343

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CREDENTIALS

Bar Admissions

  • North Carolina

Education

  • Wake Forest School of Law, J.D., cum laude

OVERVIEW

Experience

Affiliations

Engagements & Publications

John J. Carpenter (Jody) co-chairs the Firm’s Commercial and Real Estate Transaction Service Group. Jody’s primary practice areas include real estate and commercial transactions, tax, estate planning, probate and fiduciary law, IRS tax controversy, asset protection planning, business law, and mergers and acquisitions. He has been practicing law in Charlotte for more than 40 years. Jody has extensive experience with commercial real estate and loan transactions, partnership tax planning, Section 1031 like-kind exchanges, reverse exchange techniques and other sophisticated real estate tax-deferral strategies, as well as handling IRS audits and controversies for clients. Jody has been successful in applying a multi-disciplinary approach in advising his clients how to structure their transactions to minimize the tax effect.

  • Represented publicly traded, national developer/owner/operator of assisted living
    facilities, in the acquisition and development of more than 15 sites in North Carolina, South Carolina and Virginia
  • Represented regional owner/developer in the acquisition, development and subsequent sales of multiple luxury townhome developments, including obtaining construction financing, preparing development plats, drafting declarations and restrictive covenants, forming homeowner’s associations and closing sales transactions
  • Represented numerous owners/sellers in the structuring and implementation of multi-million-dollar, multi-faceted tax-deferred exchanges and involuntary conversions
  • Represented and advised owner of Charlotte-based wholesale supply company in pre-transaction tax planning and sale/merger of operating business valued in excess of $45 million
  • Represented and advised family-owned recreational vehicle dealership in sale to national firm in pre-transaction tax planning and sale valued in excess of $80 million
  • Represented and advised family-owned Charlotte-based service company in the sale to an international company in transaction valued at over $425 million, including planning and implementation of large pre-sale charitable gift to family foundation
  • Represented numerous business owners and wealthy individuals in various tax controversy matters, including IRS Appeals
  • North Carolina Certified Public Accountant since 1984, Certificate #14796
  • North Carolina Board Certified Specialist, Estate Planning and Probate Law since 1992

Honors & Awards

  • Recognized by Best Lawyers® 2025 for Litigation – Trusts and Estates, Litigation and Controversy – Tax, Real Estate Law, Tax Law, Trusts and Estates
  • Named Best Lawyers® 2021 Litigation and Controversy-Tax “Lawyer of the Year” in Charlotte
  • Selected for inclusion in North Carolina Super Lawyers® (2006-2021) by Super Lawyers® magazine
  • Recognized by Martindale Hubbell as one of the 2016 Preeminent Tax Lawyers in America
  • Selected for inclusion in The Best Lawyers in America® in the area of Tax Law, Trusts and Estates, Litigation–Trusts and Estates, Litigation and Controversy–Tax, Real Estate Law (2008-2021)
  • Named Best Lawyers® 2021 Charlotte Litigation and Controversy–Tax “Lawyer of the Year” in Charlotte
  • Named Best Lawyers® 2019 Charlotte Litigation–Trusts and Estates “Lawyer of the Year” in Charlotte
  • Named Best Lawyers® 2016 Charlotte Litigation and Controversy–Tax “Lawyer of the Year” in Charlotte
  • Named Best Lawyers® 2015 Charlotte Litigation–Trusts and Estates “Lawyer of the Year” in Charlotte
  • Named Best Lawyers® 2014 Charlotte Litigation and Controversy–Tax “Lawyer of the Year” in Charlotte
  • Recognized as a Legal Elite, a list of the top 2.9% of lawyers in North Carolina compiled by Business North Carolina magazine (2008, 2010, 2012-2019, 2021)
  • Selected as Five Star Wealth Manager (2009-2012)

Engagements & Publications:

  • Co-Author (with Christian L. Perrin), “A Useful Tool in a Time of Need: A Brief Synopsis and Analysis of IRC § 6161 (b)(2),”Probate & Property, March/April 2010
  • Co-Author (with William R. Culp, Jr.), “FLPs Are Still Viable to Save Transfer Taxes,”Business North Carolina, June 2006
  • Co-Author (with Niles A. Elber), “Reverse Like-Kind Exchanges,” NCBA Tax Assessments,Vol. 20, No. 1, December 2000
  • Co-Author (with Jonathan Gopman), “Planning Around Corporate Ownership of Life Insurance in a Closely Held Business,” NCBA The Will & The Way, Vol. 13, No. 2,February 1994
  • Co-Author (with William R. Culp, Jr.), “IRS Pronouncements Clarify Status as a Partnership vs. an Association,” Journal of Partnership Taxation, Summer 1989
  • “Recent Developments Regarding Limited Partnership Classification,” NCBA Notes Bearing Interest, April 1989
Practice areas
1031 Like-Kind Exchanges Real Estate Development Acquisition & Disposition Asset Protection Business & Individual Tax Planning Business Structure, Tax & Succession Planning Charitable Tax Planning Corporate & Business Law Estate Administration Estate, Trust & Wealth Planning Estates & Trusts Family Office Establishment, Administration & Representation Fiduciary Services IRS & State Audits and Appeals Joint Ventures Lender & Borrower Representation Lending & Finance Real Estate Mergers & Acquisitions Probate and Fiduciary Controversy Real Estate and Partnership Tax Planning Tax Planning Tax and Business Planning Tax Controversy and Litigation Trust Administration Workouts & Debt Restructuring

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