Donna G. Frye
803.343.1221 

• Business, Real Estate and Finance
• Economic Development Incentives
• Lending and Financing Transactions
• Planning and Operation for Business Entities
• Real Estate Acquisitions and Development
• Structuring and Formation of Business Entities
• Tax Consulting and Controversy Matters
• Tax Planning for Commercial Transactions
• Tax Planning for Real Estate Transactions

• Presbyterian College, 1982, B.S. summa cum laude
• University of South Carolina School of Law, 1984, J.D., SC Law Review and Order of Wig and Robe
• New York University School of Law, 1998, LL.M. Taxation

• Member, South Carolina Bar
• Member, Richland County Bar Association

Bill Higgins is a member of the Business, Real Estate and Finance Practice Group. In addition to his Juris Doctor, Bill earned an LLM degree in Taxation from New York University School of Law, receiving a comprehensive foundation in tax law including real estate, partnerships, and income tax. Over the past ten years, he has been lead developer counsel for the acquisition, financing, development, or rehabilitation of dozens of projects in the multi-family, assisted living, convenience store and retail areas. He is actively engaged in the tax-deferred real estate exchange area, serving as taxpayers’ counsel, qualified intermediary, and exchange accommodation titleholder for reverse exchanges.

Bill provides experienced legal counsel on:

• Commercial real estate
• Tax-deferred exchanges of real estate
• Business transactions, including entity formation and the acquisition and disposition of businesses and assets
• Business tax planning
  
• Legal ethics
• Lawyer misconduct  

Active in the South Carolina Bar, Bill has served as chair of the Professional Responsibility Committee and the Ethics 2000 subcommittee. He was a member of the Task Force on Multi-disciplinary Practice, and has served on the Real Estate Practice Section Council and the Ethics Advisory Opinion Committee. He is a frequent lecturer on Section 1031 tax-deferred exchanges of real estate as well as other real estate, tax, and business matters.