Kimberly Quarles Swintosky

Kim Swintosky practices tax, corporate and business law with an emphasis on private equity transactions and general representation of closely-held businesses and their owners. Before joining Smith Anderson, Kim worked as a tax consultant with Arthur Andersen, LLP. She is a North Carolina Certified Public Accountant (CPA).

Kim regularly advises privately-owned businesses and their owners with respect to business and individual taxation and other business-related legal needs. She assists business clients with respect to business strategy, internal governance and contracting, risk management and tax planning, as well as corporate finance, liquidity event and acquisition transaction structuring and negotiation. She has significant experience with tax pass-through entities.

Kim also regularly advises closely-held businesses, including professional services practices structured as S corporations and limited liability companies, with respect to a wide range of tax and business law matters, including formation, capitalization, interest transfers and redemptions, mergers, acquisitions and asset sales transactions, owner withdrawal transactions, liquidations, and dissolutions.

In addition to her business advisory practice, Kim regularly counsels individuals regarding personal tax planning, asset protection planning, succession planning and estate planning. Kim’s tax and accounting background allows her to assist business owners in formulating practical business strategies that are mindful of their tax implications including advice related to choice of entity matters, succession planning, mergers, acquisitions, divestitures and buy-sell arrangements.

Recognition

• Chambers and Partners: High Net Worth, Private Wealth Law (2017-2024)
• The Best Lawyers in America®
  • Tax Law (2017-2025)
  • Trusts and Estates (2017-2025)
  • Closely Held Companies and Family Business Law (2020-2025)
  • Best Lawyers® 2021 and 2024 Closely Held Companies and Family Business Law "Lawyer of the Year" in Raleigh
  • Best Lawyers® 2023 Trusts and Estates "Lawyer of the Year" in Raleigh
• Business Leader Magazine
  • Top 50 Entrepreneur Award (2012)
  • Women Extraordinaire Award (2011)
• Business North Carolina Legal Elite
  • Tax and Estate Planning (2011, 2014-2015, 2021-2022, 2024)
  • Business (2021)
• North Carolina Super Lawyers (2017-2020, 2023-2024)
• Triangle Business Journal’s 2008 “40 Under 40” Leadership Award
• Staff Member, Carolina Law Review

Education

• University of North Carolina, J.D., with honors, 1998
• University of North Carolina, M.S. in Accounting, 1993
• University of North Carolina, B.S. in Business Administration, 1993

Bar & Court Admissions

Certifications

• North Carolina General Assembly, N.C. Board of Chiropractic Examiners (Governor's Appointment: 2019)
• American Institute of Certified Public Accountants
• North Carolina Bar Association
• Member, Tax Section Council (2012-2014)
• Member, Tax Section
• Member, Business Law Section
• Member, Estate Planning and Fiduciary Law Section
• North Carolina Association of Certified Public Accountants

• Wake County/Tenth Judicial District Bar Association
• Director, Boys & Girls Clubs of Wake County
• Chair (2018)
• Chair-Elect (2017)
• Treasurer (2016)
• Secretary (2015)
• Co-chair Annual Campaign (2009 & 2013)  
• Carolina Ballet
  • Emeritus Board of Directors (2015-Present)
  • Board of Directors (2009-2014)
• Volunteer, Legal Aid of North Carolina, Volunteer Lawyers Program
• Member, Planning Committee, UNC Tax Institute
• Raleigh Chamber, Leadership Raleigh, Class 27

• Represented private equity groups in making investments in closely-held businesses.
• Represented sellers in sales of closely-held businesses to private equity groups.
• Represented sellers in sales of closely-held businesses to public companies.
• Represented individuals making investments in closely-held businesses.
• Represented start-up businesses in connection with capital raises.
• Represented physicians in sales of practices to hospital system.
• Represented entrepreneurs with business start-up matters, including choice of entity analysis and drafting related tax driven agreements.
• Represented individuals and closely-held businesses in individual and business tax planning and structuring transactions, including succession and exit planning.
• Represented high net worth individuals in sophisticated transfer tax planning.
• Represented clients with respect to asset protection and estate planning.

• Represented clients with respect to compliance with North Carolina's Professional Corporation Act.

• Advised a closely held company, a leading provider of tailored operational, training and technical solutions in support of national security missions, in the sale of its business.