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Cecilia M. Barreca
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Cecilia Barreca focuses her practice on tax law, estate planning, and corporate law. She advises clients on a wide range of general corporate and tax issues, including mergers and acquisitions and succession planning for closely-held businesses.
She works closely with individuals, families, and businesses at various stages of life, providing practical and detail-oriented legal support tailored to each client’s objectives.
About
Prior to joining the firm, Cecilia supported complex transactional matters by conducting due diligence and drafting principal and ancillary deal documents. Her work placed particular emphasis on identifying and analyzing tax implications across transactions. She conducted in-depth tax research and delivered tailored analyses to support corporate, trusts and estates, and employee benefits matters. Cecilia also drafted and reviewed wills, trusts, and estate planning documents and assisted with estate administration.
Earlier in her career, Cecilia was a certified practitioner at the Startup Law NC Clinic at University of North Carolina School of Law in Chapel Hill, North Carolina, where she advised entrepreneurs on business formation, regulatory compliance, and corporate governance requirements. She earned her Juris Doctor from the University of North Carolina School of Law in 2024. Cecilia received her Bachelor of Science in Business Management, with a minor in Chinese Language and Culture, from East Stroudsburg University of Pennsylvania in 2021.
Credentials
Education
- University of North Carolina School of Law – J.D. – 2024
- East Stroudsburg University of Pennsylvania – B.S. – 2021
Admitted to Practice
- North Carolina, 2024
- South Carolina, 2025
Professional Memberships & Activities
- North Carolina American Bar Association – Member
- Tax Section – Council Member (2025 – present)
- Co-Chair of Membership and Outreach Committee (2026 – present)
- Business Law Section
- Young Lawyers Division – Liaison to the Tax Section (2025 – present)
- Tax Section – Council Member (2025 – present)
- Recognized in The Best Lawyers in America “Ones to Watch” for Business Organizations including LLCs and Partnerships (2025, 2026)
Prior Experience
- Poyner Spruill LLP
- Associate, September 2024-December 2025
Representative Transactions
- Performed legal due diligence for the $40M asset sale and equity rollover of an accounting firm
to a private equity buyer, involving direct coordination with the managing partner of the
accounting firm to gather and assess key documents related to disclosure schedules. - Oversaw the drafting of annual corporate resolutions and corporate minutes for six U.S.
subsidiaries of a Canadian textile corporation. - Facilitated a stock purchase financed by a promissory note by drafting and reviewing transaction
documents, overseeing due diligence, and handling closing logistics, including post-closing
deliverables. - Navigated complex tax restructuring challenges to optimize deal outcome for an asset sale by a
prominent Eastern N.C. physical therapy practice to a private equity firm. - Assisted in forming a Type II supporting non-profit organization, including preparing and
submitting IRS Form 1023 for federal tax-exemption recognition and state-level application for
charitable solicitations. - Supported the $18M asset sale of a family-owned business and the subsequent estate
administration of the family patriarch, providing direct assistance with corporate and estate tax
returns and state probate proceedings. - Drafted and adapted form contracts for manufacturers and distributors for translation and use in the Italian market.
- Advised a nonprofit organization on registration and ongoing compliance requirements across multiple states.
Publications
- Winner of the National Sports Law Writing Competition, 2023-2024: For the (Caleb) Love of the Game, Let States Write Their Own NIL Rules: Why Federal NIL Legislation Would Create Inefficient and Unfair Tax Consequences for Collegiate Student-Athletes
- Printed in the Summer 2025 Edition of the USLAW Magazine: Cloudy with a Chance of Taxation: Tax Considerations in the Wake of a Natural Disaster