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M. Courtney Williams' law practice involves advising companies on all aspects of their business, including employee benefits, mergers and acquisitions, securities, and federal, state, and local tax matters.

In connection with his employee benefits practice, he regularly represents clients in connection with the formation, operation, and termination of employee benefit plans. In addition to the design and drafting of these plans, Courtney handles compliance matters involving the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation.

Courtney’s federal, state, and local tax practice includes representing clients with respect to federal, state, and local tax disputes. Courtney also advises clients with respect to planning, formation, operation, and termination of companies, including mergers and acquisitions and securities issues. Courtney has experience in drafting purchase agreements, private placement memorandums, limited liability company operating agreements, and corporate buy-sell agreements. He has utilized these and other agreements to accomplish his clients’ business objectives while minimizing the tax consequences.

In addition to representing business clients with respect to state and local tax matters, Courtney has represented the Alabama Legislature in connection with certain Alabama tax legislation. As such, he advised the Legislature and participated in the drafting and amending of legislation.

Courtney is a native of Lanett, Alabama.

Location
  • 150 South Perry Street
    Montgomery, AL 36104
Languages
  • English
Education
  • New York University, LL.M., graduated 1999
  • The University of Alabama, J.D., graduated 1997
  • Auburn University, B.S. in Accounting, graduated 1994
Bar Admissions
  • Alabama, Alabama
Affiliations
  • Alabama Law Foundation - Life Fellow
  • Alabama Supreme Court Commission on Dispute Resolution - Former Chairman
  • Alabama Supreme Court Commission on Dispute Resolution - Member
  • American College of Construction Lawyers - Fellow
  • American College of Construction Lawyers - Former Board of Governors Member
  • Jessup International Moot Court - Former Team Member
  • John A. Campbell Moot Court - Former Board Member
  • Leadership Alabama - Graduate
  • Montgomery Estate Planning Council - Member
  • Alabama Federal Tax Clinic - Board Member
  • Alabama Law Review - Former Editor
  • American Bar Association - Member
  • Dexter Avenue King Memorial Foundation Inc. - Former Board Member
  • Montgomery City-County Public Library - Board Member
  • Montgomery Estate Planning Council - Member
  • Tax Law Review, New York University - Former Graduate Editor
  • Tax Section, Alabama State Bar - Former Chairman
Federal Clerkships
  • United States District Court

Capell & Howard P.C.
Headquarters: Montgomery, Alabama

27 The Best Lawyers in America® awards

2 Best Lawyers: Ones to Watch® in America awards

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Lawyer of the Year Badge - 2022 - Litigation and Controversy - Tax Lawyer of the Year Badge - 2020 - Litigation and Controversy - Tax Lawyer of the Year Badge - 2018 - Litigation and Controversy - Tax Lawyer of the Year Badge - 2017 - Tax Law Lawyer of the Year Badge - 2016 - Litigation and Controversy - Tax Lawyer of the Year Badge - 2012 - Litigation and Controversy - Tax
Named "Lawyer of the Year" by Best Lawyers® for:
  • Litigation and Controversy - Tax, Montgomery (2022)
  • Litigation and Controversy - Tax, Montgomery (2020)
  • Litigation and Controversy - Tax, Montgomery (2018)
  • Tax Law, Montgomery (2017)
  • Litigation and Controversy - Tax, Montgomery (2016)
  • Litigation and Controversy - Tax, Montgomery (2012)
Recognized in The Best Lawyers in America® 2025 for work in:
  • Business Organizations (including LLCs and Partnerships)
  • Employee Benefits (ERISA) Law
  • Litigation and Controversy - Tax
  • Tax Law
Special Focus:
  • Corporate
  • Employee Benefits
  • Limited Liability Companies
  • Mergers & Acquisitions
  • Partnership
  • State and Local Tax
  • Subchapter S Corporations
  • Transactions
Awards:
  • The University of Alabama School of Law - Dean M. Leigh Harrison Award
  • Order of the Coif
  • The University of Alabama School of Law - Hugo L. Black Scholar
  • Bench and Bar Honor Society

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Publications

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