William Pauls

Background

About William Pauls

I strive to provide innovative solutions to a broad array of complex federal tax issues faced by multinational corporate clients, with a particular focus on practical design and seamless implementation. I regularly advise a wide variety of clients with respect to M&A transactions and other transactional matters, including corporate reorganizations, spin-offs and other corporate separations, cross-border transactions, and internal restructurings. I also offer clients critical analysis concerning the application of the consolidated return regulations, with an emphasis on the operation of the provisions of the Tax Cuts and Jobs Act (Pub. L. 115-97) and the CARES Act (Pub. L. 116-136) in the consolidated return context. I have been grateful for the opportunity to advise a wide spectrum of clients in the financial services sector over the last 20 years, including insurers and reinsurers, investment banks, asset managers, private equity firms, business development companies, and real estate investment trusts. Through the course of this advisory work, I have had a special focus on federal tax issues unique to insurers and reinsurers, including issues associated with the life-nonlife consolidated return regulations, the dual consolidated loss rules, and the federal excise tax under section 4371. I also have regularly collaborated with tax policy leaders of multiple trade associations in the financial services sector. I am a frequent speaker on a variety of federal tax subjects at conferences throughout the United States and Canada, including meetings of the American Bar Association’s Tax Section, Tax Executives Institute events, the Federal Bar Association’s Insurance Tax Seminar, and the Insurance Tax Conference. I also contribute articles discussing corporate tax and consolidated return issues to Tax Notes, Law360, Tax Management Memorandum, Daily Tax Report, and Corporate Taxation, among other publications. I earned an LL.M. in Taxation, with distinction, from Georgetown University Law Center, a law degree from Notre Dame Law School, where I was designated a Notre Dame Law School Scholar and also served as Symposium Editor for the Notre Dame Law Review, and an undergraduate degree in chemistry from the University of Wisconsin-Madison. Before joining Deloitte, I was a Partner in the federal tax and international tax practices at Eversheds Sutherland (formerly Sutherland Asbill & Brennan). I also served as an Attorney Advisor for The Honorable Mary Ann Cohen of the United States Tax Court.