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    Sumpter McGowin photograph

    Sumpter M. McGowin II

    Partner

    Mobile
    251-441-8228
    sumpter.mcgowin@phelps.com
    Areas Of Focus
    Trusts and Estates/Estate PlanningTax

    Sumpter McGowin brings a practical and results-focused approach to solving complex problems. Whether guiding companies through strategic acquisitions, helping families implement sophisticated tax and estate planning strategies, or helping entrepreneurs and their investors structure the economics of their partnership, Sumpter brings clarity, direction and momentum.

    For businesses of all sizes and across industries, Sumpter serves as outside counsel. He is often clients’ first call to talk through a potential transaction or other strategically important matter. Sumpter partners with businesses to chart a path to their desired result, anticipating obstacles that may lie along that path, crafting strategy in light of those obstacles, and executing that strategy. Sumpter is recognized by clients and peers as an excellent negotiator. He is adept at finding creative solutions to seemingly impossible impasses while remaining confident in the face of confrontation if the situation demands. After all, sometimes the best defense is a good offense.

    Alongside his general business practice, Sumpter has extensive experience advising healthcare providers in day-to-day and large transactional matters. He has significant experience with large medical and dental group practices. His deep understanding of the health care industry’s unique opportunities and challenges allows him to support practices across their entire lifecycle, handling contracts, transactions, and negotiations from initial formation and partnership agreements to practice acquisition, combination and joint venture transactions. With the support of Phelps’ deep roster of subject matter specialists, Sumpter also advises group practices as they navigate the minefield of healthcare regulatory compliance, including the Stark Law, Anti-kickback, Certificate of Need, HIPAA, Medicare billing compliance and other questions.

    Sumpter also enjoys counseling high net worth individuals and family offices in estate, tax and business succession planning. Sumpter is fluent in the various strategies and vehicles available to transfer wealth from one generation to the next in a tax-efficient manner. Sumpter’s approach is characterized by his focus on the objectives and considerations unique to the family and his knack for bringing clarity to overwhelming situations. This gives clients comfort that he understands their mission, has a plan to accomplish it and will avoid unnecessary diversions from that path.

    Sumpter also heads up the firm's Mobile business team.

    Alongside his general business practice, Sumpter has extensive experience advising healthcare providers in day-to-day and large transactional matters. He has significant experience with large medical and dental group practices. His deep understanding of the health care industry’s unique opportunities and challenges allows him to support practices across their entire lifecycle, handling contracts, transactions, and negotiations from initial formation and partnership agreements to practice acquisition, combination and joint venture transactions. With the support of Phelps’ deep roster of subject matter specialists, Sumpter also advises group practices as they navigate the minefield of healthcare regulatory compliance, including the Stark Law, Anti-kickback, Certificate of Need, HIPAA, Medicare billing compliance and other questions.

    Sumpter also enjoys counseling high net worth individuals and family offices in estate, tax and business succession planning. Sumpter is fluent in the various strategies and vehicles available to transfer wealth from one generation to the next in a tax-efficient manner. Sumpter’s approach is characterized by his focus on the objectives and considerations unique to the family and his knack for bringing clarity to overwhelming situations. This gives clients comfort that he understands their mission, has a plan to accomplish it and will avoid unnecessary diversions from that path.

    Sumpter also heads up the firm's Mobile business team.

    Experience

    • Negotiated and closed sale of Mississippi based aviation services company to strategic purchaser.
    • Negotiated and closed sale of oil jobber, including all convenient stores, underlying real estate, and underground fuel tanks.
    • Advised in the formation and structure of a Management Services Organization as a vehicle for acquisitions of physicians’ practices.
    • Structures and negotiates physician practice joint ventures, including in-house pharmacy providers, dialysis clinics and medical directorships, lithotripsy providers, and ambulatory surgery centers.
    • Counseled on roll-up acquisition of multiple dental practices, including developing employment arrangement for associate dentists and handling associated real estate leasing and acquisition transactions.
    • Structured and implemented tax efficient estate plans for high-net-worth individuals and family offices accomplishing the transfer of generational wealth to subsequent generations on tax efficient basis, but with careful attention to the goals and priorities unique to each family.
    • Advised high net worth individuals and families in the formation and operation of charitable foundations exempt from taxation under §501(c)(3).
    • Structured the acquisition, disposition and charter arrangements for multiple tank barges and other vessels.
    • Successfully obtained determination of exemption from Certificate of Need review for acquisition of a linear accelerator and radiation oncology physicians’ practice.
    • Structured, negotiated and closed a complex, owner-financed acquisition of a property in Port of Chickasaw.
    • Negotiated and closed a §1031 tax-deferred exchange of an industrial real property in the District of Columbia valued at around $20 million.
    • Handled formation and negotiation of investment vehicle entities with complex capital structures, including tiered payout mechanisms for investors and managers.
    • Structured and implemented tax efficient estate plans for high-net-worth individuals and family offices accomplishing the transfer of generational wealth to subsequent generations on tax efficient basis, but with careful attention to the goals and priorities unique to each family.
    • Advised high net worth individuals and families in the formation and operation of charitable foundations exempt from taxation under §501(c)(3).
    • Structured the acquisition, disposition and charter arrangements for multiple tank barges and other vessels.
    • Successfully obtained determination of exemption from Certificate of Need review for acquisition of a linear accelerator and radiation oncology physicians’ practice.
    • Structured, negotiated and closed a complex, owner-financed acquisition of a property in Port of Chickasaw.
    • Negotiated and closed a §1031 tax-deferred exchange of an industrial real property in the District of Columbia valued at around $20 million.
    • Handled formation and negotiation of investment vehicle entities with complex capital structures, including tiered payout mechanisms for investors and managers.

    Insights

    • August 17, 2023

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

    • August 18, 2022

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

    More +
    • January 5, 2022

      Phelps Elects Five New Partners in 2022 Class…

    • August 19, 2021

      More Than Half of Phelps Lawyers Chosen for Best Lawyers in America, 12 Named "Lawyer of the Year," 40 Make “Ones to Watch” List…

    • November 2, 2020

      Phelps Elects Four to New Counsel Class…

    Recognition

    • Corporate Law (2022-2024), Tax Law (2022-2024), The Best Lawyers in America: Ones to Watch
    • Corporate Law (2022-2024), Tax Law (2022-2024), The Best Lawyers in America: Ones to Watch

    Education

    • Georgetown University Law Center, LL.M., Taxation, 2009
    • University of Alabama School of Law, J.D., 2008
    • University of Mississippi, B.B.A., Economics, 2004
    • Georgetown University Law Center, LL.M., Taxation, 2009
    • University of Alabama School of Law, J.D., 2008
    • University of Mississippi, B.B.A., Economics, 2004

    Credentials

    • Alabama
    • Tennessee
    • Alabama
    • Tennessee

    Memberships and Affiliations

    Professional

      • American Bar Association – Business and Tax Sections
      • Mobile Bar Association
      • Medical Group Management Association

    Civic

      • Mobile Baykeeper – Former President of Board of Directors
      • Rotary Club

    Professional

      • American Bar Association – Business and Tax Sections
      • Mobile Bar Association
      • Medical Group Management Association

    Civic

      • Mobile Baykeeper – Former President of Board of Directors
      • Rotary Club
    • Overview
    • Experience
    • Insights
    • Recognition
    • Education
    • Credentials
    • Memberships and Affiliations

    Related Services

    • Trusts and Estates/Estate Planning
    • Health Care
    • Tax
    • Real Estate
    • Corporate and Securities
    • Mergers and Acquisitions
    • Business
    • Health Care Transactions
    • Health Care
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