| Biography | Tommy Mancuso has represented business and individual clients throughout Alabama for over 30 years, focusing on corporate and business law, taxation, mergers and acquisitions, estate planning, corporate finance, tax controversies, healthcare and probate matters. Mr. Mancuso's business clients include public companies, privately held businesses, hospitals, nursing homes and other healthcare providers, manufacturing enterprises and nonprofit organizations, among others. In addition, he advises high-net-worth individuals on taxation, business planning, business succession, family partnerships, limited liability companies and related sophisticated estate planning techniques. He has represented clients in numerous acquisitions and divestitures, debt and equity financings, equipment financing and leasing matters, corporate and project finance, real estate syndications, shareholder disputes and regulatory matters, and has particular experience in the insurance, poultry and healthcare industries. Mr. Mancuso also represents individuals and businesses in tax controversies before the Internal Revenue Service and the Alabama Department of Revenue. Mr. Mancuso served for many years as Vice Chairman, Secretary and General Counsel of a large poultry producer with sales throughout the United States and overseas. He has also served as general counsel for a nursing home chain, and has extensive experience with tax, regulatory and operational issues in that industry. He served as counsel to a buyer consortium member hospital in one of the largest acquisitions of healthcare facilities by nonprofit hospitals from a public company, and has been actively involved in representing companies with acquisition-based growth strategies In addition, Mr. Mancuso has served as a director or trustee of a number of nonprofit organizations and charitable foundations and trusts, giving him a broad perspective on both business and legal issues. An active speaker and author on tax, estate planning, mergers and acquisitions and business organization law, Mr. Mancuso has been involved in the drafting of many of Alabama's major business laws, including the Alabama Limited Liability Company Act, the Alabama Business Corporation Act, the Alabama Securities Act, the Alabama Limited Partnership Act and the Alabama Professional Corporation Act. He has served as Chair of the Alabama State Bar Section of Taxation and as President of the University of Alabama Federal Tax Clinic. For over 10 consecutive years, he has been listed in The Best Lawyers in America, where he is currently recognized in Corporate Law, Tax Law, Mergers and Acquisitions Law and Securities Law. Mr. Mancuso began his legal career as a law clerk to Justice James N. Bloodworth of the Alabama Supreme Court, and also served as a legislative aide to U.S. Senator John J. Sparkman and Assistant Counsel to the U.S. Senate Select Committee on Small Business. He served for many years as Staff Judge Advocate for the 187th Tactical Reconnaissance Group, Alabama Air National Guard, retiring with the rank of Major. In addition to his professional activities, Mr. Mancuso is active in civic and community affairs, including service as a member of the Montgomery Area Chamber of Commerce Committee of 100, as a director of the Montgomery Boys and Girls Club and the St. Margaret's Hospital Foundation, and as a member of the University of Alabama National Estate Planning Advisory Council, among others. Professional Affiliations American Bar Association (Past Chair, Personal Service Corporation Committee, Section of Taxation) Alabama State Bar (Past Chair, Section of Taxation; Past Member, Liaison Committee with Internal Revenue Service) Federal Bar Association Montgomery County Bar Association Alabama Law Institute Montgomery Estate Planning Council (Past Chair) Past Chair, University of Alabama Federal Tax Clinic |