Michael E. (Eric) Hooper

Michael E. (Eric) Hooper

Partner
Location:
Albany, Georgia
Phone:
229-888-3338
Fax:
229-888-1191
229-888-2199 (Real Estate Fax)
Email:

Mr. Hooper practices in the firm’s Wealth and Business Planning Group. His expertise lies in taxation, trusts and estate planning, corporate law, partnership law, probate and the administration of estates and trusts, including the preparation and filing of federal estate and gift tax returns. Mr. Hooper has extensive experience in most areas of planning needed by businesses, such as the formation, organization and dissolution of entities. Mr. Hooper regularly advises clients on business succession planning, including the purchase and sale of businesses and professional practices. Mr. Hooper’s expertise also includes: (i) income, estate and generation skipping transfer taxation, (ii) the creation, modification and termination of trusts, (iii) mergers and acquisitions, and (iv) buy-sell agreements.

After graduating from the United State Military Academy at West Point in 2000, Mr. Hooper served as a combat infantry officer in Kosovo, Iraq and Korea. He received numerous medals and accommodations, including the Bronze Star and the Combat Infantryman’s Badge, while serving as an Infantry Captain from 2000 through 2006. He currently serves as an adjunct professor at the Walter F. George School of Law, Mercer University, where he teaches a course on the Taxation of Pass Through Entities.  Mr. Hooper is married to the former Jennifer Lott of Douglas, Georgia, and they have two children.

Areas of Practice

  • Taxation
  • Trusts & Estate Planning
  • Corporate Law
  • Partnership Law
  • Business Law
  • Probate & Estate Administration
  • Executive Compensation Planning
  • Tax Compliance
  • Tax Exempt Organizations

Education

  • University of Florida Levin College of Law, Gainesville, Florida
    • LL.M. - 2010
  • Mercer University, Walter F. George School of Law, Macon, Georgia
    • Juris Doctor cum laude - 2009
  • United States Military Academy, West Point, New York
    • B.S. - 2000

Bar Admissions

  • Georgia, 2009
  • U.S. District Court Middle District of Georgia, 2010
  • U.S. Tax Court, 2010

Honors and Awards

  • "Rising Star" in Georgia by Super Lawyers in area of taxation, 2014, 2015 and 2016
  • "Legal Elite" in Georgia by Georgia Trend magazine in the area of trusts and estates in 2015
  • Trust and Estates Fellow, Real Property, Trust and Estates Section (2013 – 2015)
  • Southwest Georgia's 40 under Forty, 2011
  • Recipient, James C. Rehberg Real Estate Award, 2009
  • Outstanding Tax Student Award from the Taxation Section of the State Bar of Georgia, 2009
  • Brainerd Currie Honor Society, 2009
  • Mercer Law Review, 2008- 2009 (Member and Managing Editor)
  • Various military awards and decorations, including Bronze Star; Meritorious Service Medal; Army Commendation Medal; Army Achievement Medal (Oak Leaf Cluster); Expert Infantryman Badge; Combat Infantryman Badge; Air Assault Badge; Parachutist Badge; Presidential Unit Citation; Operation Iraqi Freedom Campaign Medal (Two Gold Stars); Korean Defense Service Medal; Global War on Terrorism Service Medal; Global War on Terrorism Expeditionary Medal; NATO Defense Medal; Kosovo Defense Medal (Gold Star); Army Service Medal; Armed Forces Expeditionary Medal; National Defense Service Medal

Professional Associations and Memberships

  • State Bar of Georgia, (Member, Taxation Section, Fiduciary Law Section and Elder Law Section)
  • American Bar Association, (Member, Young Lawyers Division, Taxation Section, Real Property, Trust & Estates Section)
  • Member of the following Committees for the Real Property, Trust and Estate Law Section: Business Planning Group, Estate Planning and Administration for Business Owners, Farmers and Ranchers, Estate and Gift Tax Committee, Membership, Community Outreach, and Income and Transfer Tax Planning Group;
  • Dougherty Circuit Bar Association
  • Albany Area Young Lawyers Division
  • Alabama Captive Insurance Association

Presentations and Publications

  • Best Practices and Ethical Issues in Estate Planning, ABA RPTE Paralegal eLearning Program, 2014
  • ChemNut, Inc. 2013 Annual Distributor’s Conference, Orlando, Florida, Topic: Business Succession Planning
  • Small Business Seminar, Albany, Georgia, Topic: The Affordable Care Act
  • Insane in the Membrane, Insane in the Brain”: The Case of Panetti v. Quarterman. 59 MERCER L. REV 991 (2008).

Other Professional and Community Activities

  • Member, Board of Directors of the United Way of Southwest Georgia (also served as Chairman)
  • Fund Development Officer, Chehaw District for the South Georgia Council of the Boy Scouts of America
  • Member, Cordele Historic Preservation Commission
  • Lifetime Member, Seventh Infantry Regiment Association
  • Member, American Legion Post 30
  • Member, Christ Episcopal Church, Cordele, Georgia (also serves on Finance Committee and as Stewardship Chairman)
  • Member, Editorial Board for Georgia Bar Journal
  • Member, Dougherty County Rotary Club

Representative Cases

  • I.R.S. Priv. Ltr. Rul. 2015-09-026 (Oct. 27, 2014).
  • Johnson v. Rogers, No. S15A0395 (Ga. Sup. Ct. June 29, 2015)