William W. Nelson is a Partner in the law firm of Smith Anderson Blount Dorsett Mitchell & Jernigan LLP in Raleigh, NC. He practices in the areas of federal, state and local tax planning and advocacy for businesses and tax-exempt entities.

He received his undergraduate and law degrees from the University of North Carolina at Chapel Hill. Mr. Nelson is licensed to practice in North Carolina and California, and is a member of the North Carolina Bar Association, where he has served multiple terms on the Councils of the Tax and International Law and Practice Sections and currently serves as chair of the Tax Section's Legislative liaison committee. He is also a member of the American Bar Association and the Wake County Bar Association.

Mr. Nelson frequently lectures and writes on a variety of tax issues.

Shelby D. Bennett received her Ph.D. in accounting (with a tax specialty) from the University of North Carolina at Chapel Hill. She has taught in graduate tax programs and undergraduate programs at universities and colleges in Pennsylvania, New Jersey, and North Carolina and is currently a member of the faculty of Gardner-Webb University.

Dr. Bennett is a member of the American Accounting Association and the American Taxation Association. She is also co-author of CCH's Guidebook to Pennsylvania Taxes.