Ms Cecelia Philipps Horner > Hunton Andrews Kurth LLP > Richmond, United States > Lawyer Profile

Hunton Andrews Kurth LLP Offices

Hunton Andrews Kurth LLP
RIVERFRONT PLAZA, EAST TOWER
951 EAST BYRD STREET
RICHMOND, VA 23219
VIRGINIA
United States
Visit website 1 804 788 8200 1 804 788 8218

Ms Cecelia Philipps Horner

Cecelia Philipps Horner photo
+1 804.788.7394 chorner@huntonak.com View profile

Work Department

Tax, Structured Finance and Securitization, Asset-Backed Securitization, Private Equity, Real Estate Capital Markets, International Tax, FinTech, Public Utility Securitization, Servicer Advance Financing and Securitization, Servicing Rights Financing and Securitization, Credit Risk Transfer, Derivatives, Energy Finance and Securitization, Mortgage Loan Servicing and Mortgage Servicing Rights, Residential Mortgage-backed Securities, Reverse Mortgage/HECM Financing and Securitization, Single Family Rental (SFR) Financing and Securitization, Warehouse and Structured Lending, Gestation Finance and Early Buyout (EBO) Facilities

Position

Partner and co-head of the firm’s Tax and ERISA practice

Career

Ms. Horner is the co-head of Hunton Andrews Kurth’s Tax and ERISA practice and leads the firm’s structured finance and securitization tax practice. Known for her creative tax structuring and ability to structure novel transactions, she represents a wide variety of clients in connection with federal tax issues in private and public securitizations across a variety of assets classes with a deep knowledge of and leader in residential-mortgage backed structured finance, securitization and credit risk transfer transactions. Ms. Horner also advises various financial institutions, specialty finance companies, hedge funds and private equity funds regarding the federal income and withholding tax aspects of their structures and investments with a particular focus on issues regarding real estate assets, mortgage loans and online marketplace loans, distressed assets, derivatives, fund formation and foreign investor inbound investment related to choice of entity, United States trade or business, FIRPTA, withholding, and PFIC and CFC status.

Ms. Horner is the co-chair of the Structured Finance Association’s Tax Policy Committee, a member of the bar in New York and Virginia, and member of the American Bar Association’s Section of Taxation and New York State Bar Association’s Tax Section.

Memberships

Admitted to the New York and Virginia State Bars

Education

  • JD, University of Virginia School of Law, Articles Editor, Virginia Law Review, 1998
  • BA, Washington and Lee University, magna cum laude, 1990

Lawyer Rankings

United States > Tax > US taxes: non-contentious

Hunton Andrews Kurth LLP‘s non-contentious tax practice is particularly strong in the structured finance and securitization spaces, with the energy sector another area of focus. Cecelia Horner in Richmond, with notable experience handling the tax aspects of secured financings, acquisitions, transactions involving investment funds and derivatives, and restructurings, chairs the group alongside Houston-based Robert McNamara, who focuses on federal income tax issues concerning business transactions planning, especially in the energy industry. George C. Howell, III in Richmond offers expertise in REITs, including in relation to REMICs and other securitization transactions. Washington DC’s David Lowman specializes in energy-related tax credits, while Richmond-based Kendal Sibley advises on equity REITs, mortgage REITs, and private investment funds. Laura Jones, also in Richmond, plays a key role in the team, advising on the tax equity financing of renewable energy projects.

United States > Finance > Structured finance: securitization

The ‘first-class’ team at Hunton Andrews Kurth LLP offers a wide range of services to its securitization clients. It is knowledgeable in various asset-types, including agricultural, small business, residential mortgage-backed, consumer and auto loans. Its experience includes involves advising on litigation finance, ABS and synthetic credit risk transfer securitizations. The firm is an active counsel to issuers and underwriters of ABS and mortgage-backed securities in particular. Mike Nedzbala, in Richmond co-leads the practice whilst specializing in secondary market transactions concerning residential mortgage loans and servicing rights. His fellow lead, Brent Lewis, advises on regulatory matters out of New York for issuers and underwriters in residential and commercial mortgage loan-backed securitizations. New Yorker Brit Mohler Dufilho is well-versed in residential mortgage servicing rights securitizations, advising lenders including investment banks and funds. Also located in New York, Thomas Hiner is experienced in handling bespoke esoteric and novel asset-based financings, in addition to his prowess in traditional asset-based securitizations. Richmond-based Cecelia Phillips Horner overseas the tax aspects of her clients’ secured financings, domestic and international. Janet Sadler McCrae, situated in New York, advises banks and issuers on matters concerning notable asset-types, such as residential mortgage loans, servicing advances and synthetic credit risk transfers.

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