William Pauls is a member of Sutherland’s Tax Practice Group and concentrates on consolidated return issues and other corporate tax matters. He regularly advises clients with respect to the application of the consolidated return regulations and the structuring of corporate reorganizations, stock and asset acquisitions and dispositions, spin-offs, split-offs, and other corporate separations, cross-border transactions and corporate finance transactions. In this context, William frequently prepares letter ruling requests addressing consolidated return issues, general corporate tax matters, corporate reorganizations and international tax questions.
William also has substantial experience with insurance company tax matters. He counsels clients with respect to structuring and implementing captive insurance company arrangements, the federal tax consequences of reinsurance transactions and complex international insurance tax issues. William routinely prepares letter ruling requests addressing life/non-life consolidated return issues and the corporate tax aspects of reinsurance transactions.
William represents clients before the Internal Revenue Service Appeals Office, the United States Tax Court and federal district courts. His practice before the Internal Revenue Service includes providing advice on audits and appeals, drafting protests, and negotiating settlements.
Prior to joining Sutherland, William served as a law clerk for the Honorable Mary Ann Cohen of the United States Tax Court from 2003 to 2005.
Sutherland advises The Hartford in strategic sale of its life insurance business.
Sutherland represented Hartford Financial Services Group, Inc. in the sale of its individual life business; a strategic disposition in support of the company's plan to narrow its focus to property and casualty, group benefits and mutual fund businesses.
Sutherland serves as tax counsel to TE Connectivity Ltd. in $2 billion acquisition of Deutsch Group SAS.
Sutherland serves as U.S. tax counsel to TE Connectivity Ltd. in connection with its $2 billion acquisition of Deutsch Group SAS and the integration of the acquired businesses with existing businesses.
Sutherland represents Manulife in restructuring U.S. operations.
Sutherland provided tax advice to Manulife Financial Corporation in the restructuring of its operations in the United States and establishing John Hancock Life Insurance Company (U.S.A.), with approximately $200 billion in assets under management, as its flagship company in the United States.
American Bar Association, Tax Section
Federal Bar Association, Tax Section
District of Columbia Bar, Tax Section
State Bar of Georgia, Tax Section