William B. Harman is a partner, practicing primarily in the areas of taxation and insurance law. William joined with Tad Davis to form the firm of Davis & Harman LLP. Prior to co-founding Davis & Harman, he was a partner from 1978 to 1985 with the Washington office of Sutherland, Asbill & Brennan where he was in charge of the firm's insurance practice. From 1962 until 1978, he was associated with the American Council of Life Insurers (Executive Vice President, Government Relations, 1976-1978) and its several predecessors (the American Life Insurance Association and the American Life Convention in various legal positions). William was actively involved in all Federal taxation issues involving the life insurance industry where he addressed both company and policyholder issues. From 1958 to 1961, he was with the Office of Tax Legislative Counsel, U.S. Department of Treasury, and the Office of the Chief Counsel, Legislation and Regulations Division, Internal Revenue Service. During this period, he was actively involved in the legislation that became the Life Insurance Company Income Tax Act of 1959. He also headed the group of attorneys that developed the regulations under the 1959 Act. He holds an A.B. from The College of William and Mary, a J.D. from the Marshall-Wythe School of Law, College of William and Mary, and an LL.M. (Taxation) from Georgetown University Law Center.