BRUCE P. ELY
Bradley Arant Boult Cummings LLP
One Federal Place
1819 Fifth Avenue North
Birmingham, Alabama 35203

BRUCE P. ELY - Mr. Ely is Chairman of the State and Local Tax Practice Group and a partner in the Birmingham, Alabama office of the multistate law firm of Bradley Arant Boult Cummings LLP (www.babc.com). The Practice Group represents taxpayers before various state and local government departments of revenue as well as the circuit and appellate courts of Alabama and Tennessee, and before the U.S. Supreme Court. Mr. Ely is also involved in economic development and industrial recruiting efforts for the state and the Birmingham region, as well as governmental affairs. He serves as Alabama Editor of both State Tax Notes and CCH's State Income Tax Alert. Mr. Ely is a Fellow of the American College of Tax Counsel, a member of the BNA Multistate Tax Advisory Board, and has been listed in "Best Lawyers in America" for many years. He is also a member of the Alabama Law Institute. 

Mr. Ely is co-author of the two BNA Tax Management portfolios dealing with choice of business entity issues, as well as a series of articles and charts on the state tax treatment of LLCs and LLPs that have appeared in numerous state tax or pass-through entity magazines and treatises over the past 17 years. He is a frequent lecturer for COST and various state and local tax institutes and also serves periodically as an adjunct professor at the University of Alabama School of Law. He received both his B.S. degree in Accounting and his law degree (with honors) from the University of Alabama and his LL.M. in Taxation from New York University School of Law (1981).