D. Brent Wills

Montgomery Location
Phone: 334-244-1111
Direct Dial: 334-409-2211
Fax: 334-244-1969

Practice Groups

Bar Admissions

  • Alabama State Bar
  • U.S. Tax Court

Memberships and Affiliations

  • Alabama and Montgomery Medical Group Management Association
  • American Health Lawyers Association (Physician Organization Practice Group, Health Information Technology Practice Group)
  • American Bar Association (Sections on Taxation; Business Law; and Health Law)


  • B.S., Auburn University, 1995
  • M.S., Auburn University, 1996
  • J.D., Cumberland School of Law at Samford University, 1999 (Research and Writing Editor, American Journal of Trial Advocacy)
  • LL.M. in Taxation, University of Florida, 2004

Community Involvement

  • Envision 2020: River Region Health Information Exchange - IT Finance Work Group
  • EMERGE Montgomery - Financial Development Committee; Torchbearers Leadership Class (2010)

Recent Publications / Presentations

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Brent Wills is a member of the Health Care, Business Organizations and Transactions, and Taxation practice groups at Gilpin Givhan, PC. Most recently, Brent has worked extensively with employers in planning and complying with the Affordable Care Act ("ACA") and with various health care providers and clients in regard to HIPAA compliance, including responding to numerous data breaches and government investigations.  He has also conducted numerous educational sessions on the ACA for numerous employers and employer organizations.  More broadly, Brent works frequently with clients in various tax and business planning matters, including mergers and acquisitions and business succession planning, and with hospitals, physicians and other health care clients in various transactional and regulatory matters, including compliance with Stark, Anti-Kickback and other fraud and abuse laws, EMTALA, HIPAA and other regulatory matters.  Brent is also a frequent speaker and publisher for the Alabama Hospital Association ("AlaHA"), the Medical Group Management Association ("MGMA"), the Medical Association of the State of Alabama ("MASA"), the American Health Lawyers Association ("AHLA"), and other health care organizations.

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