Bruce P. Ely is a partner in the Birmingham, Alabama office of the multistate law firm of Bradley Arant Boult Cummings LLP and concentrates on state and local tax planning, mergers and acquisitions, handling both state and federal tax disputes tax disputes, and advising clients on potential tax incentives and the proper choice of business entity.
Bruce serves as state and local tax adviser to the Alabama Society of CPAs and to the American Institute of CPAs (AICPA). He is the Alabama correspondent for State Tax Notes, Bloomberg BNA’s Daily Tax Report, the Council on State Taxation (COST) Practitioner’s Connection, and co-editor for Bloomberg BNA’s new Pass-Through Entities Navigator. Bruce is a Fellow of the American College of Tax Counsel and of the American Bar Foundation, member of the Bloomberg BNA Multistate Tax Advisory Board, 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) and also received the Paul H. Frankel Excellence in State Taxation Award from COST at its annual meeting in October 2017. He was voted by State Tax Notes/tax analysts as one of the "Top 10 tax lawyers in the country."
Bruce was a principal author of the Alabama Taxpayers' Bill of Rights/Uniform Revenue Procedures Act, 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 Model LLC ACT. He is a frequent lecturer at the law schools of New York University, the University of Alabama, and Samford University’s Cumberland School of Law, and serves as an adjunct professor at the University of Alabama’s Culverhouse School of Accountancy. He is a longstanding member of the Alabama Law Institute.
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 Tax Management Portfolios
Portfolio 1550 discusses state and federal income tax and other considerations pertinent in choosing the most advantageous legal form for conducting business and investment activities.