FacultyFaculty/Author Profile
Rose L. Williams

Rose L. Williams


Washington, DC, USA

Rose Williams
Rose is a member of Ernst & Young LLP's National Tax Mergers and Acquisitions group, Transaction Advisory Services practice, based in Washington, D.C. 


Rose served in the Office of Tax Policy at the Department of Treasury from 1995 to 1997. From 1987 to 1995, she worked as an attorney-advisor and then became an Assistant Branch Chief in the office of the Associate Chief Counsel Corporate at the Internal Revenue Service (IRS). While at the Office of Tax Policy, Rose was a principal drafter of proposed regulations regarding continuity of interest and continuity of business enterprise, as well as Revenue Procedure 96-30, the 355 Checklist. In addition, she participated in the deliberations concerning the corporate tax provisions included in the Taxpayer Relief Act of 1997 that included Section 355(e).  While at the IRS, Rose was the principal drafter of regulations dealing with the basis consequences in triangular reorganizations, guidance regarding the receipt of boot in reorganizations after the Clark decision, as well as working on numerous private letter ruling requests involving a variety of issues in the reorganization area. Rose also participated in other guidance projects regarding tax-free reorganizations, spin-offs, and consolidated return issues including the intercompany transaction regulations.

Since joining Ernst & Young in 1997, Rose has worked with many of our Fortune 500 clients in structuring their transactions, obtaining private letter rulings, or issuing opinions.  She has been on the leading edge of transactions in the 355 area, obtaining the first private letter rulings of their kind for many of our clients.  In 2007, Rose went on secondment to New York City, where she joined the Transaction Tax group serving the Northeast area client base. 

 Rose was recently the Chair of the Corporate Tax Committee for the American Bar Association from, 2008-2009 and is Co-Chair of the ALI-ABA Corporate Tax Program.  Rose is a frequent speaker at various conferences through-out the year, speaking on a wide range of issues from spin-offs to qualified stock purchases to post merger restructuring and integration.  Rose is a frequent speaker for the Tax Executive Institute, Philadelphia Bar Association, and Annual Tax Institute in NY.

Rose received her B.S. from the University of Wisconsin-Oshkosh. She received her J.D. from the University of Nebraska and is a member of the Order of the Coif honor society.  For the past 15 years she has been and continues to be an adjunct professor of law at Georgetown University, where she teaches a course in corporate reorganizations in the LLM program.

Rose L. Williams is associated with the following items:
Treatise Chapters  Treatise Chapters Contingent Liabilities in Taxable Asset Acquisitions - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018

  • twitter
  • LinkedIn
  • YouTube
  • RSS

All Contents Copyright © 1996-2019 Practising Law Institute. Continuing Legal Education since 1933.

© 2019 PLI PRACTISING LAW INSTITUTE. All rights reserved. The PLI logo is a service mark of PLI.