Michael R. Abel
Practice Areas

Corporate Law


Mergers and Acquisitions 

Employee Benefits


Tax-Exempt Organizations


Davidson College, A.B., 1967

University of North Carolina, J.D., with high honors, 1970
Order of the Coif
Articles Editor, North Carolina Law Review

Bar Admissions

North Carolina

Professional Activities

Adjunct Professor of Law, University of North Carolina School of Law (business planning)

Adjunct Professor of Law, Elon University School of Law (corporate and partnership tax law)

North Carolina General Statutes Commission

North Carolina General Statutes Commission Drafting Committees for Business Corporation Act, Nonprofit Corporation Act (Chair), and Uniform Partnership Act

North Carolina Bar Association Drafting Committee for North Carolina Limited Liability Company Act

Awards and Publications

Woodward/White, Inc., The Best Lawyers in America, Greensboro Tax Law "Lawyer of the Year", 2014

Woodward/White, Inc., The Best Lawyers in America, corporate, employee benefits, tax, 1993-2016

Business North Carolina, Legal Elite, business law, 2002-2010, 2012-2015       

Business North Carolina, Legal Elite, tax/estate planning, 2004-2012, 2014-2015

North Carolina Super Lawyers, business/corporate law, 2006-2016




Michael R. Abel

Of Counsel

Phone 336.370.8804
Fax 336.370.8830
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230 North Elm Street
Suite 1500
Greensboro, NC 27401

Mike Abel is a founding partner of the firm and currently serves the firm in an Of Counsel capacity. Mr. Abel supports the firm's work with its clients in the areas of closely held businesses, tax-exempt organizations, commingled investment funds and corporate and partnership tax law.

Mr. Abel has served in the general counsel role for closely held businesses, where he advised on a wide variety of issues ranging from routine contract, employment and benefit plan matters to recapitalizations, mergers and acquisitions, and antitrust.

Mr. Abel has advised tax-exempt organizations on governance issues, fundraising (including planned giving techniques and endowment agreements), and unrelated business taxable income and other tax issues.

Mr. Abel's work with commingled investment funds has included advising clients on choice of entity, tax and structural issues, as well as assisting clients in evaluating investment opportunities.

Mr. Abel's practice has involved the financial services industry, furniture, textile and other manufacturing and service companies and university-affiliated tax-exempt organizations. He has participated in the formation of diversified investment funds as well as hedge funds, private equity funds and real estate funds.

Since 1979, Mr. Abel has been an Adjunct Professor at the University of North Carolina School of Law, where he teaches a course in business planning. He also currently serves as an Adjunct Professor at Elon University School of Law, where he is teaching corporate and partnership tax law. Since 2002, he has been a member of the North Carolina General Statutes Commission, which was established by the North Carolina General Assembly to study proposed changes in the law and make recommendations to the General Assembly. He has also served on drafting committees for the North Carolina Business Corporation Act, the North Carolina Nonprofit Corporation Act and the North Carolina Limited Liability Company Act.

Mr. Abel is married and has two children and two grandchildren. He is a fan of major league baseball, college basketball and politics.