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    Andrew Garner photograph

    Andrew V. Garner

    Partner

    Tupelo
    662-690-8177
    andrew.garner@phelps.com
    Areas Of Focus
    BusinessTax

    Andrew Garner focuses his practice on business, taxation, finance, estate planning and estate administration law. As part of his business practice, he helps a wide range of clients, including buyers and sellers, navigate mergers and acquisitions through asset purchase transactions, equity purchase transactions, mergers and reorganizations. He also regularly negotiates and drafts contracts for a variety of commercial transactions, including vendor and supplier agreements, distribution and manufacturing agreements, licensing agreements, leases for real and personal property, and employment and independent contractor agreements.

    Insight gained from experience counseling companies throughout the business life cycle enables Andrew to serve emerging businesses as well, including advising on choice of entity decisions and capitalization transactions.

    Andrew’s tax practice includes advising on the tax consequences of various transaction structures, assisting with tax controversy issues before the Internal Revenue Service and the Mississippi Department of Revenue, helping nonprofits attain tax exemptions, and helping clients obtain state and local tax credits and incentives, such as exemptions from state ad valorem tax for manufacturing and warehousing clients. He has also represented financial institutions and borrowers to negotiate and collateralize commercial loans. Andrew also helps clients design and implement estate plans through various types of trusts, family limited partnerships, durable powers of attorney and advanced health care directives.

    Andrew serves as practice coordinator for the firm's Tupelo office.

    Andrew’s tax practice includes advising on the tax consequences of various transaction structures, assisting with tax controversy issues before the Internal Revenue Service and the Mississippi Department of Revenue, helping nonprofits attain tax exemptions, and helping clients obtain state and local tax credits and incentives, such as exemptions from state ad valorem tax for manufacturing and warehousing clients. He has also represented financial institutions and borrowers to negotiate and collateralize commercial loans. Andrew also helps clients design and implement estate plans through various types of trusts, family limited partnerships, durable powers of attorney and advanced health care directives.

    Andrew serves as practice coordinator for the firm's Tupelo office.

    Experience

    • Representation of both purchasers and sellers in negotiating and drafting documents for numerous corporate acquisition transactions.
    • Representation of a multi-national corporation in the reorganization of the legal entities used to conduct its Mississippi manufacturing operations.
    • Representation of numerous local, regional and national companies in applying for and obtaining exemptions from Mississippi ad valorem taxation.
    • Representation of start-up corporation with international operations in designing and implementing its equity structure.
    • Representation of companies in structuring and drafting documents for the admission of new equity owners.
    • Representation of individual clients with large estates in the structure of their estate plans, particularly with respect to changes in federal gift and estate tax laws enacted by the 2010 Tax Relief Act.
    • Representation of individual clients with large estates in the structure of their estate plans, particularly with respect to changes in federal gift and estate tax laws enacted by the 2010 Tax Relief Act.

    Insights

    • August 15, 2024

      185 Phelps Lawyers Chosen for Best Lawyers in America, 20 Named "Lawyer of the Year," 26 Added to “Ones to Watch” List…

    • August 17, 2023

      Best Lawyers in America Selects 208 Phelps Lawyers, Names 12 "Lawyer of the Year," Adds 47 to "Ones to Watch" List…

    More +
    • August 18, 2022

      Best Lawyers in America Selects 158 Phelps Lawyers, Names 10 "Lawyer of the Year," Adds 40 to "Ones to Watch" List…

    • January 3, 2019

      Five Elected to 2019 Phelps Partnership Class…

    Recognition

    • Corporate Law, The Best Lawyers in America (2023-2025)
    • Corporate Law, The Best Lawyers in America (2023-2025)

    Education

    • University of Alabama School of Law, J.D., 2004
    • University of Mississippi, M.A., Accountancy, 1998
    • University of Mississippi, B.S., Accounting, 1998
    • University of Alabama School of Law, J.D., 2004
    • University of Mississippi, M.A., Accountancy, 1998
    • University of Mississippi, B.S., Accounting, 1998

    Credentials

    • Mississippi
    • Alabama
    • Mississippi
    • Alabama

    Memberships and Affiliations

    • Mississippi State Bar, Tax Section - Officer
    • Alabama State Bar
    • American Bar Association
    • Lee County Bar Association 
    • American Institute of Certified Public Accountants
    • Tennessee Society of Certified Public Accountants
    • TerraLex - Representative
    • Mississippi State Bar, Tax Section - Officer
    • Alabama State Bar
    • American Bar Association
    • Lee County Bar Association 
    • American Institute of Certified Public Accountants
    • Tennessee Society of Certified Public Accountants
    • TerraLex - Representative
    • Overview
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    • Education
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    • Memberships and Affiliations

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    • Business
    • Tax
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