Cecelia Philipps Horner

Practice Areas

Ms. Horner is the co-head of Hunton’s Tax and ERISA practice and leads the firm’s structured finance and securitization tax practice. Known for her creative tax structuring and ability to structure novel transactions, she represents a wide variety of clients in connection with federal tax issues in private and public securitizations across a variety of assets classes with a deep knowledge of and leader in residential-mortgage backed structured finance, securitization and credit risk transfer transactions. Ms. Horner also advises various financial institutions, specialty finance companies, hedge funds and private equity funds regarding the federal income and withholding tax aspects of their structures and investments with a particular focus on issues regarding real estate assets, mortgage loans and online marketplace loans, distressed assets, derivatives, fund formation and foreign investor inbound investment related to choice of entity, United States trade or business, FIRPTA, withholding, and PFIC and CFC status.

Ms. Horner is the co-chair of the Structured Finance Association’s Tax Policy Committee, a member of the bar in New York and Virginia, and member of the American Bar Association’s Section of Taxation and New York State Bar Association’s Tax Section.