Josh Bryant joined Smith Anderson after graduating from Duke University School of Law. His principal practice areas include Tax, Mergers and Acquisitions, Commercial Contracts and Tax-Exempt organizations.
Josh regularly represents clients in matters involving federal, state and local taxation and in business transactions with tax implications. His experience includes tax planning for corporate acquisitions, reorganizations, recapitalizations, divestitures and liquidations, as well as corporate distributions and stock redemptions. He regularly advises limited partnerships and limited liability companies on tax and business law matters relating to formation, financing, operations, restructuring, mergers, conversions, owner retirement or withdrawal, and liquidation.
Josh's practice also includes working on matters involving various federal and North Carolina tax credits, including federal income tax credits for renewable energy production and investment. He frequently advises clients on a variety of information reporting issues.
Josh also advises tax-exempt entities, including both public charities and private foundations, on various corporate law and tax matters, and has served as corporate counsel in mergers involving nonprofit corporations. He regularly assists in all aspects of the administration of decedent’s estates, including the preparation of federal and state estate tax returns.
Josh also has experience representing taxpayers before the North Carolina Department of Revenue in state income tax controversies.
During his career, Josh has worked with clients in a broad range of industries, including manufacturing, retail, food services, health care, commercial real estate, minerals and natural resources, construction, and professional services.
Prior to attending law school, Josh worked as a tax consultant with the Raleigh office of Ernst & Young LLP, where his practice focused on the federal tax treatment of pass-through entities. He is a licensed certified public accountant.
Professional & Community Affiliations
- American Bar Association
- Member, American Institute of Certified Public Accountants
- Member, North Carolina Association of Certified Public Accountants
- Chair, North Carolina Bar Association Tax Section and Tax Section Council (2016-Present)
- Past Editor of Tax Assessments , a publication of the North Carolina Bar Association Tax Section
- Past Chair of CLE Committee of Tax Section Council
- North Carolina Bar Association
- Wake County Bar Association
Honors & Awards
- The Best Lawyers in America©, Tax Law (2018-2019)
- Business North Carolina Legal Elite, Tax and Estate Planning (2012-2015, 2017-2018)
- Young Gun (2012-2016, 2018)
- Order of the Coif, Duke Chapter
- Staff Member, Duke Law Journal
- North Carolina Super Lawyers, Rising Star (2010-2013)
- Member, Phi Beta Kappa, Wake Forest University Chapter
- Advised a semiconductor and global solid state LED lighting manufacturing company in an agreement to purchase the assets of the radio frequency (RF) power business of a publicly traded semiconductor company for €345 million in cash
- Advised a semiconductor and LED company on the divestiture of its lighting products business unit for an initial cash payment of $225 million plus the potential to receive an earn-out payment based on the business’s post-closing performance.
- Representation of a sports blockchain start-up in the launch of the first initial coin offering (ICO) pre-sale on Indiegogo's and MicroVentures’ joint global ICO platform and its ongoing preparation for the planned launch of its public utility token offering
- Advised a SaaS company in its sale to a data integration public company
- Advised a publicly traded health services company in the acquisition of a health services division of a privately held company for $105 million in cash
- Advised a private equity-backed medical device repair services company in the sale of its wholly-owned operating subsidiaries to a strategic buyer operating in the medical device repair services industry
- Represented a hospitality company in formation of an investment fund to acquire hotel property in eastern North Carolina
- Advised a publicly traded health information technologies and clinical research company in its sale of a consulting line of business
- Advised a UK-based drug development services organization in its acquisition of an expert clinical pharmacology business
- Represented a boutique hotel chain in its acquisition of a building for conversion into a hotel and museum and in related formation of its joint venture with other stakeholders
- Advised a UK-based drug development services organization in its acquisition of a pharmaceutical contract development and manufacturing organization
- Represented a family-owned business in connection with its acquisition of multiple restaurants in Wake County, North Carolina
- Advised a privately held leading manufacturer of beverage and foodservice equipment in its sale to a public company for $108 million in cash
- Advised a publicly traded health information technologies and clinical research company in its acquisition of a consulting business focusing on orphan drug designations
- Advised a private technology company in an agreement to purchase development-legal invoice analysis software
- Represented affiliated multidisciplinary engineering, investigation and construction companies in a sale of assets process involving multiple potential buyers, culminating in the sale of substantially all of their assets to a wireless network services company
- Represented an entrepreneur in connection with a formation of entity to acquire and operate multiple restaurants in Durham County, North Carolina
- Advised a private equity fund in its acquisition of a specialty pharmaceutical company
- Advised an enterprise storage management company in its sale to a private equity sponsor
- Advised a frozen foods company in a definitive agreement to acquire a frozen snacks business
News & Publications
- NC Lawyers Weekly, 01.25.2018
Bar & Court Admissions
- North Carolina
Duke University, J.D., magna cum laude, 2004
Wake Forest University, M.S. in Accountancy, 1999
Wake Forest University, B.S., summa cum laude, 1999