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Carlotti_Steve

Stephen J. Carlotti

PartnerProvidence

Steve practices in the areas of mergers and acquisitions, securities offerings, and general business and legal management issues. He has served as general counsel to a variety of businesses and governmental entities with a special emphasis on firms engaged in manufacturing and distribution. Steve represents clients, both public and private, throughout the United States in the life insurance, manufacturing, and real estate industries. His other clients include business corporations in a variety of industries ranging from the jewelry industry to high technology.

Work Experience

  • Hinckley Allen
    • Partner (1972-1989, 1992-Present)
    • Managing Partner (1986-1989, 1992-1996)
    • Of Counsel (1989)
    • Associate (1970 - 1972)
  • The Mutual Benefit Life Insurance Company
    • Senior Executive Vice President/General Counsel/Chief Operating Officer (1989-1991)

Honors & Awards

  • Best Lawyers in America® (2001-2021, 2025-2026)
    • Lawyer of the Year (2011-2012)
    • Banking and Finance Law
    • Mergers and Acquisitions Law
  • Chambers and Partners, Chambers USA (2003-2026)
    • Corporate/Commercial
  • Super Lawyers, Rhode Island (2007-2017)
  • Appointed Chairman of the Judicial Nominating Commission (2007-2009)
  • Martindale-Hubbell® AV Peer Review Rating, Recipient
  • Meritorious Service Medal, Recipient (1970)

Charitable & Civic Involvement

  • AAI Foster Grant, Inc., Director (1992-2002)
  • AMTROL, Inc., Vice Chairman & Member of the Executive Committee (1996)
  • Board of Governors, R.I. Country Club (1994-2007)
  • Commission on Judicial Tenure & Discipline (2010-2013)
  • Healthcare Provider Services, Inc.
    • Chairman (2000-2004)
    • Member (1994)
  • Judicial Nominating Commission, Chairman (2007-2009)
  • Outlet Communications, Director (1990-1996)
  • Rhode Island Country Club, President (2005-2007)
  • Rhode Island Public Expenditures Council, Director (1998-2012)

Professional Affiliations

  • American Bar Association
  • Rhode Island Bar Association

Bar Memberships

  • Rhode Island, 1966
  • United States Court of Appeals for the First Circuit
  • United States Court of Appeals for the Ninth Circuit
  • United States District Court for the District of Rhode Island
  • United States Supreme Court, 1972
  • United States Tax Court, 1972
  • United States Court of Military Appeals, 1967
Publication

Real Estate & Tax Update: IRS Reverses Course on Partnership Tax Implications of Bad Boy Guarantees

Real estate investors will be relieved to know that the Internal Revenue Service (IRS) has reversed course on a controversial position. In our March client alert,[1] we reported that the IRS released Chief Counsel Advice (CCA) 201606027[2] on February 5,…

Publication

IRS Advice on Bad Boy Guarantees Should Concern Real Estate Investors

The Internal Revenue Service (IRS) recently published advice that raises concerns for investors in real estate partnerships1. The published advice changes the tax implications for investing partners when a partnership’s real estate financing document inc…

Firm News

Hinckley Allen Earns Strong Recognition in Chambers USA 2026 Guide

Hinckley Allen has once again earned prominent recognition in the Chambers USA 2026 Guide. This year, 10 practice areas and more than 30 attorneys across the firm’s offices in the Northeast and Florida earned distinguished rankings, underscoring Hinckley…

Firm News

Hinckley Allen Recognized for Excellence: 75% Attorneys Honored in The Best Lawyers in America® 2026

Hinckley Allen is proud to announce that 127 of its attorneys have been recognized in the 2026 edition of The Best Lawyers in America®, representing 75% of the firm’s legal team.

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Case Study

Restructure governance provisions of a private university

Hinckley Allen advised the board of a private university. The firm completed a comprehensive restatement and restructuring of corporate by-laws and university governance policies subsequent to the removal of chairman of the board.