Bruce P. Ely, B.S., cum laude, in 1977 from the University of Alabama and his J.D. degree in 1980 from the University of Alabama School of Law. In 1981, he received his LL.M. in Taxation from New York University School of Law; past Chairman of the Tax Section of the Alabama State Bar and serves as state and local tax adviser to the 5,000 member Business Council of Alabama; state tax editor for the Business Entities Journal and a contributing editor to State Tax Notes, State Income Tax Alert, and BNA Multistate Tax Report; Fellow of the American College of Tax Counsel, member of the BNA Multistate Tax Advisory Board, Trustee of the American Institute on Federal Taxation; active member of both the Partnerships Committee and State and Local Tax Committee of the ABA's Section of Taxation. Mr. Ely was a principal author of the Alabama S Corp. Act, the Alabama LLC Act, and the Alabama LLP Act, and co-authored the ABA's Model State S Corp. Income Tax Act and The Alabama LLC Handbook; lecturer at the law schools of New York University, Georgetown University, and Vanderbilt University, and has served as an adjunct professor at the University of Alabama School of Law.