Meet Will

Will Johnson leads Haynsworth Sinkler Boyd's Economic Development practice group and concentrates his practice on economic development, corporate law and tax matters. His work has helped facilitate over $10 billion in domestic and foreign investment in South Carolina.

Will's work in the economic development area includes negotiating and drafting fee in lieu of tax (FILOT) agreements, structuring special source revenue credit (SSRC) arrangements and assisting companies with a host of other incentives such as job development credits, job tax credits, state and local economic development grants, and the South Carolina Textile Communities Revitalization and Abandoned Buildings Acts. He works with local governments on the administration of FILOT and SSRC arrangements and GASB 77 compliance. 

His work in the corporate area includes a wide variety of general corporate matters such as contract review, mergers and acquisitions, succession planning, shareholder and governance issues, preferential transfer cases in bankruptcy and franchise law.

Will's tax practice encompasses state and local tax planning on property, income and sales tax matters, property tax appeals, conservation easements, estate and gift tax optimization and federal and international tax planning for multinational corporations.

A Lake City, South Carolina native, Will is an enthusiastic advocate for the Special Olympics, creating a partnership between the South Carolina Bar Young Lawyers Division and Special Olympics South Carolina in 2010. He serves on the Special Olympics South Carolina board of directors and has spoken publicly on the “End the R Word,” Project Unify and Law Enforcement Torch Run campaigns.

He received the Harry J. Rudick Memorial Award from New York University, which is the highest academic honor presented to a member of the graduate tax program, and he was awarded the Dean’s Medallion for graduating first in his class from the University of South Carolina School of Law.

• New York University, LL.M., 2006
• University of South Carolina, J.D., magna cum laude, 2005
• Wofford College, B.A., summa cum laude, 2002

• South Carolina, 2005

• Best Lawyers® 2024 Business Organizations (including LLCs and Partnerships) "Lawyer of the Year" Columbia
• The Best Lawyers in America© Business Organizations (including LLCs and Partnerships) (2022-2024), Corporate Law (2022-2024), Economic Development Law (2019-2024) and Tax Law (2013-2024)
• Best Lawyers® 2019 Economic Development Law “Lawyer of the Year” Columbia
• Columbia Business Monthly "Legal Elite of the Midlands Top Attorney Vote" Economic Development (2022-2023)
• Columbia Business Monthly "Legal Elite of the Midlands" Corporate Law, Mergers & Acquisitions Law (2018-2020), Economic Development (2022-2023), Government Relations Law (2018-2019, 2021) and Tax & Estate Planning (2019, 2021) 
• Columbia Business Monthly "Legal Elite of the Midlands Top Attorney Vote" Corporate Law, Mergers & Acquisitions (2018-2019)
• American Bar Association Young Lawyers Division "Top 40 Young Lawyers" and “Star of the Year” (2016), “Star of the Quarter" (2012) 
• The State “20 Under 40” (2015)
• South Carolina Bar Young Lawyers Division "Presidential Service Award" (2012, 2015)
• University of South Carolina School of Law Alumni Council 2014 “Compleat Lawyer”
• Columbia Chamber 2014 “Young Professional of the Year”
• South Carolina Lawyers Weekly 2014 Leadership in Law Award
• South Carolina Bar 2010 “Young Lawyer of the Year”
• Recipient of the Harry J. Rudick Memorial Award, the highest academic honor given to a student in the tax program at NYU
• South Carolina Law Review, Associate Editor-in-Chief
• Order of the Wig and Robe, Chief Justice
• Order of the Coif
• Recipient of the Dean’s Medallion for graduating first in his law school class
• Wofford College, Student Body Treasurer and Letterman on men's tennis team

• Florence County Economic Development Partnership, Board Member (2014-Present)
• Darlington County Progress, Board Member (2016-Present)
• The Original Six Foundation, Board of Trustees (2019-Present)
• Special Olympics South Carolina, Board of Directors (2010-2015, 2016-Present)
• Leadership Columbia Alumni Association, Advisory Board (2011-Present), Chairman (2013-2014)
• Committee of 100, a partnership of the Central SC Alliance
• South Carolina Economic Developers' Association
• Southern Economic Development Council 
• Columbia Economics Club
• Columbia Tax Study Group
• International Association of Young Lawyers (AIJA), Tax Commission and Mergers & Acquisitions Commission Member
• American Bar Foundation, Fellow (2016-Present)
• American Bar Association Young Lawyers Division, Chair of Long-Range Planning Board (2018-2019), Fellows of the Young Lawyers Division (2016-Present), Leadership Advisory Board (2016-2017), Co-Director of Committees and Liaisons (2015-2016), Senior Cabinet (2015-2016), Co-Chair of Tax Law Committee (2014-2015), South Carolina Delegate to the National Assembly (2010-2015)
• South Carolina Bar, Board of Governors (2013-2015), House of Delegates (2013-2015)
• South Carolina Bar Young Lawyers Division, President (2013-2014), Chair of Special Olympics Committee (2010-2013)
• Richland County Bar Association
• South Carolina Economic Development Institute, Class of 2016
• Leadership South Carolina, Class of 2011
• Leadership Columbia, Class of 2008

• “Navigating Your Post-Closing Liabilities: Representations, Warranties and Disclosures – Indemnity Clauses and Market Practices,” (Panelist), AIJA “Breakfast in America” - Transatlantic Challenges Conference, New York City, NY, June 15, 2023
• “A Comparison of Key State and Local Tax Incentive Tools Through Case Studies,” (Panelist), Southern Economic Development Council (SEDC) Meet the Consultants, Atlanta, GA, May 8, 2023
• “Economic Development Training,” South Carolina Association of Assessing Officials (SCAAO) Conference, North Myrtle Beach, SC, May 4, 2023
• “Property Tax and Business Recruitment in Richland and Lexington Counties,” Leadership Columbia Economic Development Day, Columbia, SC, January 17, 2023
• "New Tax Cuts," Panelist, SCEDA Midyear Meeting, Greenville, SC October 14, 2022
• “Meet the Experts: Unsung Heroes of Site Selection,” Panelist, SEDC Annual Conference, San Antonio, TX, August 16, 2022
• “Wealth Planning in Asia: In Marriage and in Death,” AIJA 60th Annual Congress, Singapore, August 24, 2022
• “Economic Development Incentives in South Carolina,” South Carolina Economic Development Institute, Greenwood, SC, August 11, 2022
• “Economic Development Incentives in South Carolina,” Leadership South Carolina, Spartanburg, SC, February 17, 2022
• “Key Legal and Tax Considerations for Agribusiness/Food & Beverage Companies Investing in South Carolina,” Central SC Alliance Webinar, February 26, 2021
• “Economic Development Incentives in South Carolina,” Leadership South Carolina, Spartanburg, SC, February 18, 2021
• “Property Tax and Business Recruitment in Richland and Lexington Counties,” Leadership Columbia Economic Development Day, Columbia, SC, January 12, 2021
• “Legal Considerations Affecting Agribusiness Companies in South Carolina,” SC Department of Commerce European Agribusiness Industry Webinar, October 15, 2020
• "SBA Revises PPP Loan Forgiveness Application and Issues EZ Forgiveness Application,” HSB Blog, June 23, 2020
• “PPP Update: SBA Issues Additional Interim Final Rules,” HSB Blog, May 23, 2020
• “The SBA’s PPP Loan Forgiveness Application and Instructions,” SC Chamber of Commerce Webinar, May 21, 2020
• “Summary of SBA’s PPP Loan Forgiveness Application and Instructions Issued May 15, 2020,” HSB Blog, May 16, 2020
• “Guidance for Lenders on PPP Forgiveness,” HSB Blog, May 16, 2020
• “Treasury Releases an Update to its FAQs on the PPP,” HSB Blog, May 13, 2020
• “Transatlantic Trends from the Coronavirus Job Retention Scheme and the Paycheck Protection Program,” HSB Blog, May 8, 2020
• “PPP Safe Harbor Repayment Deadline Extended, Treasury Promises Additional Guidance,” HSB Blog, May 6, 2020
• “Senate Passes Paycheck Protection Program and Health Care Enhancement Act to Add $310 Billion to Paycheck Protection Program,” HSB Blog, April 22, 2020
• “Answering Your Questions about the Paycheck Protection Program,” HSB Webinar, April 20, 2020
• "Comprehensive Overview of the Paycheck Protection Program,” HSB Blog, April 14, 2020
• “Interim Final Rule Implementing Paycheck Protection Program Issued,” HSB Blog, April 2, 2020
• “Overview of the SBA Economic Injury Disaster Loan (EIDL) Program,” HSB Blog, March 31, 2020
• “Navigating the Landscape of Opportunity Zones,” Columbia Tax Study Group, Columbia, SC, August 28, 2019
• "Opportunity Zones for Lenders,” HSB Law Firm, Columbia, SC, August 27, 2019
• "Opportunity Awaits: Understanding the Tremendous Tax Benefits from Investing in South Carolina's 135 Opportunity Zones," South Carolina Bankers Association Annual Convention, Kiawah Island, SC, June 11, 2019
• “What You Need to Know About Opportunity Zones,” Geneva Group International Southeastern States Webinar, May 7, 2019
• "Upstate Opportunity Zone Discussion” (Panelist), Urban Land Institute South Carolina, Greenville, SC, May 6, 2019
• HSB Opportunity Zone Presentation, Greenville, SC, November 9, 2018 and Columbia, SC, November 13, 2018
• "Shaping the Future of South Carolina: Economic Development in the Palmetto State," South Carolina Bankers Association Young Bankers Division Conference, March 2, 2018
• "New Reporting Requirements for Local Governments Under GASB 77," 2018 Academy for County Auditors, Treasurers and Tax Collectors, February 8, 2018
• "GASB 77 Compliance from the Local Government Perspective," NESA Local Developers Meeting, Florence, SC, November 9, 2017
• "Economic Development as a Practice Area" (Panelist), SC Bar Young Lawyers Division, Federal Courthouse Luncheon Series, Columbia, SC, October 3, 2017
• "Ten Frequently Overlooked Issues with FILOT Agreements in South Carolina," South Carolina Economic Developers' Association Membership Meeting, February 16, 2017
• "Tax Incentive Issues for Local Government Leaders" (Panelist), Northeastern Strategic Alliance Economic Developers Retreat, December 9, 2016
• "Cross-Border Management of Wealthy Investors" (US Panelist), AIJA International Tax Conference, Reykjavik, Iceland, March 11, 2016
• "New Reporting Requirements for Local Governments Under GASB 77," HSB 2016 GASB Lunch and Learns
• “Income Tax for Professional Athletes – A Cross Border Story" (US Panelist), AIJA Annual Congress, London, United Kingdom, September 2, 2015
• "Tax Considerations in Choice of Entity Decisions," American Bar Association Webinar, May 19, 2015
• "Venture Capital and Creating Ecosystems for Manufacturing Start-Ups" (Panelist), South Carolina Manufacturing Conference and Expo, Greenville, SC, April 14, 2015
• "How Governments Protect Tax Revenues by Closing Down Tax Structuring Opportunities and Combating Tax Evasion" (US Panelist), AIJA International Tax Conference, Italy, March 6, 2015