Gerald W. S. Carter, a partner in Harrell & Chambliss, is a graduate of the College of William & Mary (B.B.A.) and New York University School of Law (J.D.). Mr. Carter received his Masters of Law (LL.M.) Degree in Taxation from New York University School of Law and focuses his practice on business/tax, estate planning, tax issues in municipal finance transactions, real estate and creditors' rights and bankruptcy. Mr. Carter provides counsel to the Firm's financial institution clients as it relates to banking regulations (Federal and state), commercial transactions, estate issues, creditors' rights and bankruptcy, foreclosure, collection and civil litigation as well as any other legal matter the Firm is requested to address for the client. Mr. Carter has been involved in a full array of matters pertaining to the Firm's business and tax clients. Some of the general business and tax planning assistance provided by Mr. Carter include advising clients of closely held businesses and publicly owned entities, nonprofit and tax exempt organizations, public housing authorities, school divisions, churches and individuals. Mr. Carter's practice also includes providing legal advice to the Firm's estate planning clients. Carter has over twenty (20) years of experience in practicing as an attorney in the Commonwealth of Virginia.