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.
Professional & Community Affiliations
- North Carolina 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
Honors & Awards
- Chambers and Partners: High Net Worth, Private Wealth Law (2017-2019)
- Best Lawyers®, Tax Law, Trusts and Estates (2017-2021), Closely Held Companies and Family Business Law (2020-2021)
- Best Lawyers®, "Lawyer of the Year," Raleigh Closely Held Companies and Family Business Law (2021)
- Business Leader Magazine’s 2012 Top 50 Entrepreneur Award
- Business Leader Magazine’s 2011 Women Extraordinaire Award
- Business North Carolina's Legal Elite, Tax and Estate Planning
- North Carolina Super Lawyers (2017-2020)
- Triangle Business Journal’s 2008 “40 Under 40” Leadership Award
- Graduate of the Greater Raleigh Chamber of Commerce Leadership Raleigh Program (Class 27)
- Staff Member, Carolina Law Review
- 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.
News & Publications
- 2021 Best Lawyers® and The Best Lawyers: Ones to Watch Recognize Largest Group of Smith Anderson Lawyers in Firm’s History08.20.2020
- Chambers High Net Worth Guide Recognizes Smith Anderson's Trusts and Estates Practice in Private Wealth Law Chapter for the Fourth Consecutive YearChambers High Net Worth, 07.16.2020
- North Carolina Super Lawyers® Selects 24 Smith Anderson Lawyers as 2020 Super Lawyers and Nine Additional Lawyers as Rising Stars01.22.2020
- Smith Anderson Leads “Best Lawyers®” Rankings with 71 Recognized Lawyers and 11 “Lawyers of the Year” - Most of Any Raleigh Law FirmThe Best Lawyers in America©, 08.20.2019
- Chambers and Partners: High Net Worth Guide Continues to Recognize Smith Anderson's Trusts and Estates Practice in Private Wealth Law Chapter07.22.2019
- North Carolina Office of the Governor, 02.04.2019
- North Carolina Super Lawyers Recognizes Forty Smith Anderson Lawyers as Super Lawyers and Rising Stars in 2019Super Lawyers, 01.24.2019
- Chambers and Partners: High Net Worth Guide Recognizes Smith Anderson's Trusts and Estates Practice in Private Wealth Law Chapter07.23.2018
- 2018 North Carolina Super Lawyers Recognizes Forty-three Smith Anderson Lawyers as Super Lawyers and Rising Stars01.25.2018
- Smith Anderson’s Trusts and Estates Practice Recognized in Private Wealth Law Chapter of Chambers and Partners: High Net Worth09.15.2017
- 2017 The Best Lawyers in America© Guide Recognizes 62 Smith Anderson Lawyers – Most in the Firm’s History08.15.2016
- Smith Anderson Represents General Parts International in $2.04 Billion Merger with Advance Auto Parts03.18.2014
- Kimberly Swintosky and Bill Nelson Serve on the 2012 J. Nelson Young Tax Institute Planning Committee05.11.2012
- Author, Inside the Minds: Best Practices for Structuring Trusts and Estates (Aspatore 2010 ed.)
- Presenter, "Selling Your Business," Bassett & Associates' 11th Annual Tax and Growth Forum, Cary, N.C.11.2017
- Moderator, "Tools and Pitfalls to Consider When Developing A Succession Plan," ACG's Succession Planning - Strategies Every Business Needs Seminar, Durham, N.C.10.2017
- Presenter, "An Introduction to Profits Interests," UNC's Festival of Legal Learning, Chapel Hill, N.C.02.2016
Bar & Court Admissions
- North Carolina
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