Bruce Ely

Bruce P. Ely is a partner in the Birmingham, Alabama office of the multistate law firm of Bradley Arant Boult Cummings LLP. He is the co-chair of their SALT Practice Group, which involves choice of entity, state and local tax planning, mergers and acquisitions, and state and federal tax disputes. 

Bruce serves as state and local tax adviser to the 6,000 member Alabama Society of CPAs and to the American Institute of CPAs (AICPA). He is a state tax editor for the Business Entities Journal and a contributing editor to State Tax Notes, the Council On State Taxation (COST) Practitioner’s Connection, and the BNA Multistate Tax Report. Bruce is a Fellow of the American College of Tax Counsel, member of the BNA Multistate Tax Advisory Board, Trustee of the American Institute on Federal Taxation, and an active member of both the Partnerships Committee and State and Local Tax Committee of the ABA's Section of Taxation.  He was the first recipient of NYU’s Paul H. Frankel Award for Outstanding Achievement in State and Local Taxation (December 2013).

Bruce 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. He is a lecturer at the law schools of New York University, the University of Alabama, and the Cumberland School of Law (Samford University), and serves as an adjunct professor at the University of Alabama’s Culverhouse School of Accountancy.

LL.M., Taxation, New York University School of Law (1981)
J.D., University of Alabama School of Law (1980)
B.S., University of Alabama (1997) cum laude

Bloomberg BNA Tax Management Portfolios:
1550 T.M., Choice of Entity: An Overview of Tax and Non-Tax Considerations (co-author)

Pass-Through Entities Navigator (co-author)

Bruce P. Ely is a member of the Bloomberg BNA Tax Management State Tax Advisory Board.