- Federal Tax
- International Tax
- Tax Controversy & Litigation
- Financial Services
- Mergers & Acquisitions
- Insurance Finance
- Insurance Products
- Insurance M&A and Demutualizations
- Insurance Taxation
|Contact Info||Telephone: 202.383.0264|
|University ||University of Wisconsin-Madison, B.S., Chemistry|
|Law School||University of Notre Dame Law School, J.D. Symposium Editor, Notre Dame Law Review; Georgetown University Law Center, LL.M. in Taxation, with distinction|
|Admitted||2003, Georgia; 2008, District of Columbia|
American Bar Association, Tax Section
Federal Bar Association, Tax Section
District of Columbia Bar, Tax Section
State Bar of Georgia, Tax Section
William Pauls is a member of Sutherland's Tax Practice Group and concentrates on consolidated return issues and other corporate tax matters. He regularly advises clients with respect to the application of the consolidated return regulations and the structuring of corporate reorganizations, stock and asset acquisitions and dispositions, spin-offs, split-offs, and other corporate separations, cross-border transactions and corporate finance transactions. In this context, William frequently prepares letter ruling requests addressing consolidated return issues, general corporate tax matters, corporate reorganizations and international tax questions.
William also has substantial experience with insurance company tax matters. He counsels clients with respect to structuring and implementing captive insurance company arrangements, the federal tax consequences of reinsurance transactions and complex international insurance tax issues. William routinely prepares letter ruling requests addressing life/non-life consolidated return issues and the corporate tax aspects of reinsurance transactions.
William represents clients before the Internal Revenue Service Appeals Office, the United States Tax Court and federal district courts. His practice before the Internal Revenue Service includes providing advice on audits and appeals, drafting protests, and negotiating settlements.
Prior to joining Sutherland, William served as a law clerk for the Honorable Mary Ann Cohen of the United States Tax Court from 2003 to 2005.
Sutherland advises The Hartford in strategic sale of its life insurance business.
Sutherland serves as tax counsel to TE Connectivity Ltd. in $2 billion acquisition of Deutsch Group SAS.
Sutherland represents Manulife in restructuring U.S. operations.
Documents by this lawyer on Martindale.com
Clock Is Ticking...Relief for Late Filed GRAs Expected to Expire Soon
Robert S. Chase,Michael R. Miles,Jennifer B. Molnar,William R. Pauls,Carol P. Tello, May 27, 2014
Time may be running out for taxpayers to correct technically deficient gain recognition agreements (GRAs) under the relief procedure contained in the Directive on Examination Action With Respect to Certain Gain Recognition Agreements, LMSB-4-0510-017 (July 26, 2010) (the Directive). Historically,...
New FATCA Regulations Address Certain Concerns of the Insurance Industry
Dennis L. Allen,Jeffrey H. Mace,Michael R. Miles,William R. Pauls,M. Kristan Rizzolo, March 10, 2014
On February 20, Treasury and the IRS issued new final and temporary Foreign Account Tax Compliance Act (FATCA) regulations. In brief, the new FATCA regulations provide positive changes with respect to several issues raised by the insurance industry, including the treatment of:
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