Phone: 205-633-0212
Fax: 205-633-0312

Carolyn M. Smith

Phone: 205-633-0234
Fax: 205-633-0334

Wendy M. Pinner 

Phone: 205-633-0237
Fax: 205-633-0337

Jonathan D. Guin

Jonathan Guin is a partner in the firm’s Taxation and Business and Corporate Law practice. Through his diverse experience, he is able to effectively advise business clients from start-up to divestiture, and everything in between.  Jonathan has significant experience counseling and providing comprehensive tax advice to domestic and international clients in many specialized industries, including biotech, pharmaceutical, commercial real estate, low-income housing, commercial manufacturing and distribution, medical device manufacturing, and research & development.

His practice includes planning and minimizing transactional tax burdens associated with mergers and acquisitions, divestitures, tax-free reorganizations, internal restructurings, and debt restructurings, as well as minimizing prospective tax liabilities from ongoing operations.

Most recently, Jonathan has:

  • Advised an international biotech and medical device company with its relocation of its operational headquarters, research and development, and manufacturing center to Alabama from Europe.
  • Advised on multiple private offerings for start-up pharmaceutical companies.
  • Closed many low-income housing developments throughout the Southeast, including advising with respect to the syndication and acquisition of low-income housing tax credits.
  • Assisted clients in developing sound business succession plans, including an appropriate estate plan to minimize estate taxes and potential for any family misunderstandings.
  • Advised new business ventures and partnerships in their start-ups and long-term planning, including drafting partnership agreements, buy-sell agreements, and financing.





  • Masters of Law, University of Miami School of Law, 2010
  • Juris Doctor, The University of Alabama School of Law, 2008
  • Bachelor of Business Administration in Economics and Management, Harding University, 2006, summa cum laude



  • Alabama, 2009



  • U.S. District Court Middle District of Alabama
  • U.S. District Court Northern District of Alabama
  • U.S. District Court Southern District of Alabama
  • U.S. Tax Court



  • Alabama State Bar
  • American Bar Association, Taxation Section
  • ABA Forum Committee on Affordable Housing and Community Development Law