Practice Expertise

  • Business Tax-in development
  • Asset-Backed Securitization
  • Credit Risk Transfer
  • Derivatives

Areas of Practice

  • Asset-Backed Securitization
  • Business Tax-in development
  • Credit Risk Transfer
  • Derivatives
  • Energy Finance and Securitization
  • Financial Services
  • FinTech
  • International Tax
  • Marketplace Lending and FinTech
  • Mortgage Loan Servicing and Mortgage ...
  • Private Equity
  • Public Utility Securitization
  • Real Estate Capital Markets
  • Real Estate Investment and Finance
  • Residential Mortgage-backed Securities
  • Reverse Mortgage/HECM Financing and ...
  • Servicer Advance Financing and Securitization
  • Servicing Rights Financing and Securitization
  • Single Family Rental (SFR) Financing and ...
  • Structured Finance and Securitization
  • Tax
  • Warehouse and Structured Lending, Gestation ...
  • View More

Profile

Cecelia is co-head of the firm’s Tax and ERISA practice.  She represents a wide variety of clients concerning federal and international tax issues in private and public securitized REMIC, debt and grantor trust offerings, in connection with a wide variety of assets including real estate, mortgage loans and online marketplace loans. She also represents various financial institutions, specialty finance companies, hedge funds and private equity funds regarding federal and international income taxation with a particular focus on issues regarding real estate assets, mortgage loans and online marketplace loans, distressed assets, fund formation and choice of entity, US trade or business, FIRPTA, US withholding, and PFIC and CFC status.

Bar Admissions

    Education
    JD, University of Virginia School of Law, Articles Editor, Virginia Law Review, 1998

    BA, Washington and Lee University, magna cum laude, 1990

    Areas of Practice

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

    Professional Career

    Significant Accomplishments
    • Represent wide variety of clients concerning federal and international tax issues in private and public securitized REMIC, debt and grantor trust offerings, particularly in connection with real estate assets, including the representation of US government agencies in mortgage loan securitization transactions.
    • Tax structuring and evaluation of collateralized loan obligation transactions, collateralized debt obligation transactions, synthetic and hybrid securitization transactions, and resecuritization transactions and representation of parties related to these transactions.
    • Representation of various financial institutions, specialty finance companies, hedge funds and private equity funds regarding federal and international income taxation with particular focus on issues regarding real estate assets, distressed assets, fund formation and choice of entity, US trade or business, FIRPTA, US withholding, and PFIC and CFC status.
    • Represent clients regarding the federal and international income tax aspects of derivative transactions including total rate of return swaps, credit default swaps, options and forward contracts.
    • Counsel clients concerning the federal and international tax aspects of debt workouts and restructurings and the wind-down of securitization entities.
    • Represent servicers and underwriters in connection with servicing advance facility financings.
    • Represent REIT clients in connection with securitized debt transactions.


    Professional Associations
    • Member, Virginia State Bar
    • Member, American Bar Association, Section of Taxation
    • Member, 100 Women in Hedge Funds


    Articles

    • Structured Finance and Securitization – 2021 Year in Review
    • Structured Finance and Securitization – 2022 Year in Review

    Blogs

    Hunton Immigration and Nationality Law

    The Hunton & Williams LLP Immigration practice, part of the firm's Labor and Employment Team, is concentrated in two major areas. First our work involves advising American and foreign businesses about obtaining the most appropriate temporary and permanent work visas for executives, professionals, and other skilled foreign workers. Careful planning and documentation are necessary to ensure the greatest chance of success. We also represent our clients in any negotiations or administrative...

    Privacy and Information Security Law Blog

    Global privacy and cybersecurity law updates and analysis. Computerworld magazine has named Hunton & Williams the top firm for privacy for the fourth consecutive year based on a survey of more than 4,000 corporate privacy professionals. In addition, Chambers and Partners rated Hunton & Williams the top Privacy and Data Security practice in its Chambers Global, Chambers USA and Chambers UK guides, noting that the firm “is highly regarded for the strength of its excellent team.”

    Meet our Firms and Professionals

    WSG’s member firms include legal, investment banking and accounting experts across industries and on a global scale. We invite you to meet our member firms and professionals.