William Pauls is a Principal in Deloitte’s Washington National Tax Office. William regularly advises a wide variety of multinational corporate clients with respect to M&A transactions and other transactional matters, including corporate reorganizations, stock and asset acquisitions and dispositions, spin-offs and other corporate separations, cross-border transactions, internal restructurings, and reinsurance transactions. William also offers clients critical analysis concerning the application of the consolidated return regulations and resolves multifaceted 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. William is a frequent speaker on a variety of federal tax topics at conferences throughout the United States and Canada, including the Federal Bar Association’s Insurance Tax Seminar, the Insurance Tax Conference, and meetings of the American Bar Association’s Tax Section, the Practising Law Institute, and the Tax Executives Institute. He also regularly contributes articles discussing corporate tax and consolidated return issues to Tax Notes, Law360, Tax Management Memorandum, Daily Tax Report, and Corporate Taxation, among other publications. William previously served as Chair of the Affiliated & Related Corporations Committee of the American Bar Association’s Tax Section. William earned an LL.M. in Taxation, with distinction, from Georgetown University Law Center, a law degree from Notre Dame Law School, where he 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, William was a Partner in the tax practice at Eversheds Sutherland (formerly Sutherland Asbill & Brennan). He also served as an Attorney Advisor to The Honorable Mary Ann Cohen of the United States Tax Court.