Mr. McElroy chairs the firm's Business Tax Group, where he regularly advises public corporations and private businesses on tax matters related to tax-free reorganizations, mergers, business acquisitions, and tax-advantaged capital restructurings. He has significant experience in partnerships and LLCs, and routinely advises real estate, investment, technology, and other joint ventures in negotiating and implementing tax-efficient capital structures, such as options, preferred returns, carried interests, and other contingent or convertible equity rights.

Having previously served as tax counsel of a Fortune 100 multinational corporation, Mr. McElroy has substantial experience in structuring international transactions, including cross-border acquisitions and debt/equity financing. His responsibilities included taxation of mergers, acquisitions, and capital restructurings in the United States, Europe and South America. He also previously served as chairman of the International Section of the Virginia State Bar and was appointed to the board of directors for the AICPA's International Tax Committee.

He began his career as a certified public accountant with a national accounting firm, where he served in the firm's Washington office and later assumed responsibility for tax planning, tax audit and assurance on several Fortune 500 multinational companies and a number of large, privately held national and international businesses.

Mr. McElroy is a Fellow of the American College of Tax Counsel. He also is an adjunct professor at Virginia Commonwealth University, where he teaches "Taxation of Reorganizations" and “Partnership Taxation” in the Masters in Taxation program. Mr. McElroy is a frequent lecturer on tax matters, including mergers, acquisitions, partnerships and international transactions. He graduated from Cleveland Marshall College of Law, and received his post-doctorate LL.M. in taxation from Georgetown University's law school.