Bio

Clay Littlefield, a partner based out of Alston & Bird’s Charlotte and New York offices, is a member of the Federal & International Tax Group. Clay concentrates his practice on tax issues confronted by underwriters, issuers, and investors participating in structured finance transactions, including mortgage and asset-backed securitizations, REMICs, CLOs, REITs, and similar structures. Clay also focuses his practice on advising financial institutions on the tax and legal aspects of various structuring alternatives and investment product proposals, as well as providing counsel to U.S. and foreign clients in mergers and acquisitions, distressed asset arrangements, and real estate and corporate finance issues. He is ranked in Chambers USA: America’s Leading Lawyers for Business in Tax for North Carolina and has been consistently recognized by The Best Lawyers in America© in Tax Law. Before joining Alston & Bird, Clay worked in the Division of Financial Institutions and Products of the Internal Revenue Service’s Office of Associate Chief Counsel, where he was involved in the review and implementation of the tax laws applicable to banks and other financial institutions, structured finance and securitization transactions, hedging arrangements, and financial derivatives.