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Johnston Allison & Hord Attorneys
Johnston Allison & Hord Attorneys
Johnston Allison & Hord Attorneys
MERITAS Law Firms Worldwide

Johnston, Allison & Hord
1065 East Morehead Street
Charlotte, NC 28204
704.332.1181    Fax: 704.376.1628
Jonathan B. Polking ASSOCIATE
Tel: 704-998-2203 | Fax: 704-376-1628
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Mr. Polking practices in the areas of commercial real estate, financial services, and corporate law. His practice focuses primarily on representing (I) sellers, buyers and developers in commercial real estate transactions and (II) banks and other financial institutions in secured financing transactions, including commercial real estate financings other related lending transactions. His practice also focuses on representing companies and individuals in transactional and general corporate related matters. Mr. Polking also has a very extensive background in representing large financial institutions in the area of structured finance.


  • Commercial Real Estate
  • Financial Services
  •  Corporate
  • Structured Finance


  • University of Notre Dame Law School, J.D., 2004
  • University of Notre Dame, BBA, Finance and Business Economics & Computer Applications, 1999


  • North Carolina, 2005

Representative Transactions

  • Represent developers and business owners in commercial real estate negotiation, acquisition, sale, financing and management matters.
  • Represent landlords and tenants in drafting, reviewing and negotiating leases, lease extensions, terminations, amendments, assignments and subordination agreements
  • Represent financial institutions in secured financing transactions, including commercial real estate transaction financings, asset-based financings, construction loans, acquisition and development loans.
  • Represent companies in corporate transactional matters, including the purchase and sale of businesses through stock and asset acquisitions and dispositions, mergers, stock and membership interest redemptions, sales and purchases, and shareholder and LLC member buy-ins/buy-outs.
  • Represent and advise companies in corporate related matters, including legal entity formation and dissolution, corporate governance, preparation of shareholder and operating agreements and corporate resolutions.
  • Represented large financial institutions in connection with public and private residential and commercial mortgage-backed securities transactions, CDO/CLO transactions, corporate debt offerings, home equity line of credit securitization transactions, advance funding facility transactions, re-securitization transactions, and other asset-backed securities transactions. 
  • Regularly advised financial institutional clients on matters relating to business operational issues, trust investor inquiries, risk assessment, contract negotiation, and interpretation, and contractual disputes involving ongoing deal administration.
  • Counseled major financial institutions on SEC regulatory compliance issues, including those related to the Sarbanes-Oxley Act, the Securities Act of 1933, reporting requirements under the Securities and Exchange Act of 1934, ERISA, the Investment Company Act of 1940, the Trust Indenture Act of 1940, Dodd-Frank and Regulation AB.
  • Served as lead attorney in connection with the restructuring of hundreds of mortgage securitization trusts to resolve merger related conflicts under ERISA, the Investment Company Act of 1940 and the Trust Indenture Act of 1940.

Honors and Awards

  • North Carolina "Super Lawyers" - Rising Star (2014, 2015 and 2017)
  • Inductee into Charlotte Catholic High School "Sports Hall of Fame"

Publications & Presentations

  • "Residential Mortgage-Backed Transactions," Mortgage and Asset Backed Securities Litigation Handbook, June 2011.

Professional Affiliations

  • North Carolina Bar Association
  • Mecklenburg County Bar Association

Community Involvement

  • Member of Board of Directors, Charlotte Catholic High School Alumni Association 
  • Board Member, Mecklenburg Area Catholic Schools Education Foundation
  • Board Member and Treasurer, Saint Thomas More Society, Inc.
  • Middle School Mentor, Self-Serve Center - Pro Bono and Lunch with a Lawyer Program
  • Member, Notre Dame Club of Charlotte
  • Lector and active parishioner, St. Vincent DePaul Catholic Church
  • Chief, Y-Guides Tribe, Harris YMCA
  • Coach youth soccer, baseball and basketball