Davis H. Smith

Montgomery Location
Phone: 334-244-1111
Direct Dial: 334-409-2219
Fax: 334-244-1969

Practice Groups

Bar Admissions

  • Alabama State Bar
  • Alabama and U.S. District Court, Middle District of Alabama

Memberships and Affiliations

  • American Bar Association, Section of Taxation
  • Alabama State Bar, Section of Taxation, Chairman 2016-2017
  • Captive Insurance Companies Association
  • Alabama Captive Association, Board of Directors
  • Montgomery County Bar Association


  • B.A., Hampden-Sydney College, 1997
  • J.D., University of Alabama, 2000
  • LL.M. in Taxation, New York University, 2001


  • Best Lawyers, Tax Law, 2016
  • John A. Campbell Moot Court Board, 1999-2000
  • Mugel National Tax Moot Court Team, 1999-2000

Recent Speeches and Presentations

  • "The Basics of Captives and Risk Retention Groups," 2016 American Conference Institute's 4th Annual Advanced Forum on Captive Insurance, New York
  • "Captives: The Money is Yours, Why Give it Away?," 2016 AlaHA Annual Meeting
  • "Sales and Use Tax in Alabama," Lorman Education Services, 2013
  • "Captive Insurance Companies: An Overview," Montgomery Estate Planning Council, 2012
  • "Section 108 and Cancellation of Debt Income: Navigating IRS Rules" Strafford Publications, Inc., 2011
  • "Disregarded Entities: Tax Issues Not To Be Disregarded," 2009 IRS Nationwide Tax Forum
  • "LLC Trends and Developments - 2007," National Business Institute, 2007
  • "S Corporations: The Ins and Outs of Tax Reporting and Planning," American Institute of Certified Public Accountants, 2006

Recent Articles

  • "Self-Procurement Taxes and the Equal Protection Clause," State Tax Notes, January 23, 2017
  • "Has the Limit on Challenges to Debt–Financed Distributions Been Extended?" Real Estate Taxation, Vol. 38/Issue 4, 2011
  • "Tax Considerations in Exiting a Professional Practice," Vol. 15, Managing Partner Advocate, LexisNexis, 2008
  • "Formation and Operation of LLCs," LLC Trends and Developments - 2007, National Business Institute, 2007
  • "Understanding Complex Tax Issues," LLC Trends and Developments - 2007, National Business Institute, 2007

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Davis H. Smith is a Shareholder and member of the Taxation and Business Organizations & Transactions practice groups. He counsels clients on tax and business strategies in a variety of industries, with a particular focus on participants in the financial services industry, including insurance companies and investment advisors, and the professional services industry, including accounting firms. Davis regularly advises captive insurance companies, risk retention groups and self-insured funds on transactional, regulatory and tax matters. Davis is a frequent speaker and writer on tax planning for businesses, including strategies for captive insurance companies.

Lorman Distinguished Faculty Member

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