Seth Poloner

Seth Poloner is a Managing Director in the Customer Tax Operations and Reporting Services practice at EY. He advises financial institutions, investment funds and other clients on all aspects of information reporting and withholding, including NRA and backup withholding; Forms 1042-S and 1099 reporting; Forms W-9 and W-8; and the FATCA and withholding foreign partnership regimes. Seth has over 20 years of technical tax and tax risk management experience.

Prior to joining EY, Seth was an Executive Director and Global Head of the Operational Tax Advisory Group at Morgan Stanley, where he led a team responsible for legal interpretation, advice and risk management related to global operational taxes. He also provided tax advisory support for several of the firm’s business units, including analysis of new products and transactions, addressing client inquiries and drafting tax-related policies and communications.

Seth was a member of the Internal Revenue Service Advisory Council (IRSAC) and Chair of the SIFMA Tax Compliance Committee. Prior to working at Morgan Stanley, he was an associate at Davis Polk & Wardwell LLP.

Seth received an LL.M. (Taxation), and a J.D., from the New York University School of Law, and a B.S. from Yeshiva University’s Sy Syms School of Business.