Tax Planning International

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William P. (“Bill”) Elliott, CPA/ABV, J.D., LL.M.

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Meridian, MS 39305

Phone: 205-***-**** (Mobile)

E-Mail: **********@*****.***

LinkedIn Profile: www.Linkedin.com/in/william-p-elliott PROFESSIONAL SUMMARY

Accomplished and strategic and results-driven seasoned tax practitioner with over 30 years of experience leading corporate tax functions for multinational companies and medium- sized companies. Adept at managing audits, optimizing tax positions, and navigating complex regulatory landscapes. Trusted advisor to executive leadership with a track record of minimizing risk and maximizing financial outcomes. Creative specialist in complex areas of estates, gifts and trusts for high-net-worth individuals and families; specialist in all areas of S Corp, Partnership/LLCs, and C Corp taxation as well as in the international taxation of U.S. transactions and tax planning for U.S. exporters. Proven leader in managing cross- functional teams and delivering value through tax optimization strategies and compliance with federal, state, and international regulations.

·Served as tax partner and firm director of international tax for several premier large regional CPA firms headquartered in Chattanooga, TN, New York City, NY and Washington, D.C.

·Credentialled business valuation analyst (ABV) in the preparation of valuations for owner disputes, litigation and forensic support as well as M&A Buy and Sell-Side business valuations and analyses for small and medium sized companies.

·Extensive experience serving clients across many industries, including the manufacturing, distribution, insurance, retail, financial, transportation, life sciences, biotech, large 2

construction, architectural and engineering firms as well as international aspects relating to not-for-profit, telecommunications, media, sports, musical and film entertainment, healthcare and franchisee sectors.

·Applying sophisticated yet practical tax planning strategies and consultation which are strategic and creative in their application to support the Firm and its valued clients.

·Advised on all aspects of international taxation and helps multinational businesses achieve their business goals in a tax efficient manner, both locally and globally, involving the full scope of U.S. and international taxation for cross-border transactions. CORE SKILLS & EXPERTISE

• Tax Planning & Strategy

• S Corp., taxation specialist

• Partnership & LLC taxation specialist

• C Corp. taxation specialist

• Choice of Entity expertise

• Tax structuring for the sale of a business

• Mergers, acquisitions and divestitures

• Asset Protection and Dynasty estate planning trusts

• Real Estate taxation-REPs, 1031 exchanges

• R&D and Cost Seg studies

• Tax Compliance

• Corporate Tax Compliance (Federal, State, International)

• ASC 740 / FIN 48

• Transfer Pricing Documentation & Planning

• Team Leadership and Staff Development

• M&A Due Diligence

• IRS & State Audit Management

• Tax Provision & Reporting

• Cross-functional Team Leadership

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• Corporate & Partnership Taxation

• Federal, State & Local Tax Compliance

• International Tax (GILTI, FDII, BEAT, etc.)

• M&A Tax Due Diligence

• Cross-functional Collaboration

PROFESSIONAL EXPERIENCE

Rainwater CPA-Baltimore, MD., Senior Tax Manager-Fully Remote, Full Time Position: January- June 2025 (Resigned amicably on June 4, 2025, as Firm was hemorrhaging staff and overselling capabilities):

• Served as tax advisor to 100+ clients across diverse industries, including manufacturing, real estate, and technology.

• Reviewed complex corporate, partnership, and individual tax returns; ensured compliance and optimized client positions.

• Conducted ASC 740 tax provision reviews for both public and private clients.

• Provided technical tax research and guidance on TCJA, SALT, and international matters.

• Managed, coached, and reviewed work of junior staff and seniors.

• Conducted weekly Staff and Team technical tax education sessions Henderson, Hutcherson & McCullough, PLLC, Chattanooga, TN, Senior Tax Manager: August 2020-July 2021 (This was a COVID-induced contract temporary position reviewing tax returns and performing business valuations after which moved back to my hometown of Meridian MS.): Self-Employed: January 2017-December 2024-Elliott Consultancy Corporation: Contract tax consulting and advisory as well as business valuation for business clients and high net worth individuals.

Warren Averett, Birmingham and Huntsville, AL, Tax Partner, Firm Director of International Tax: July 2012-July 2016-headed up all international activities for offices in Birmingham, Huntsville, 4

Atlanta, Tampa and Florida Panhandle; inbound/outbound transactions, U.S. taxation of international transactions and all tax return compliance including FBAR, FATCA, 5471s, foreign tax credit and repatriation issues; tax planning strategies for HNW clients including asset protection and estate planning for U.S. and foreign HNW clients. Cherry Bekaert & Holland, LLP, Washington D.C., Tax Partner, Firm Director of International Tax: December 2008-April 2012- headed up all international activities of clients through offices from Washington, DC (Vienna, VA) to Miami including twelve (12) major offices down the East Coast; U.S. tax planning strategies as well as structuring for inbound and outbound client activities; repatriation planning; asset protection trusts and estate planning for U.S. and foreign HNW clients;;

CBIZ Mahoney Cohen, New York, New York, Tax Partner, International Tax Partner: June 2005- December 2008-based in Manhattan and handled all international business and tax planning activities for high profile clients in fashion and jewelry industry; tax planning for U.S. HNW clients; structuring inbound and outbound client activities; choice of entity considerations; U.S. taxation of real estate to foreign investors and estate ate planning for U.S. and foreign HNW clients;

Elliott Davis, Chattanooga, TN-Chattanooga, TN, Tax Partner, Managing International Tax Partner: 1999-2005-tax partner and international tax partner for offices in Chattanooga, Cincinnati, Knoxville, Memphis; and Atlanta; tax planning for high-net-worth clients, head of tax research firmwide, structuring, mergers, acquisitions and divestiture tax planning, choice of entity, business valuations, corporate finance.

Emerson, Elliott, Williams & Steverson-Meridian and Jackson, MS-Co-founder and Managing Partner and tax partner from 1989-1998 (Firm is now Watkins Ward & Stafford). 5

EDUCATION

Bachelor of Business Administration in Accounting, Millsaps College, Jackson, MS.: 1986 Juris Doctor (J.D.) Concord School of Law-July 4, 2008 Master of Law (LLM) in International Taxation: St Thomas University School of Law, LL.M

(summa cum laude)-2005

Master of Law (LLM) International Taxation: Thomas Jefferson School of Law, (summa cum laude)-2005

CERTIFICATIONS

Certified Public Accountant (CPA)-Tennessee Department of Commerce & Insurance-CPA License 16189-Active License

AICPA MEMBER # 01045047 (Active), Member of Tax Section, Forensic and Valuation sections

Accredited in Business Valuation (ABV)-Since 2012. TECHNOLOGY

Word, Excel, Power Point, ProConnect, ProSystems, Slack, Corvee, Instead, Otter, et al,

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