Seth Poloner

Executive Director and Global Head of the Operational Tax Advisory Group Morgan Stanley

Seth Poloner is an Executive Director and Global Head of the Operational Tax Advisory Group at Morgan Stanley. Mr. Poloner has over 17 years of experience as a tax attorney at both a large international law firm and a major global financial services firm. In his current role, he leads a team of tax attorneys and professionals responsible for legal interpretation, advice and risk management related to global operational taxes. He provides advice on all aspects of U.S. information reporting and withholding, including non-resident alien and backup withholding; Forms 1042-S and 1099 reporting, including cost basis; validation of Forms W-9 and W-8; and the Foreign Account Tax Compliance Act (FATCA), Qualified Intermediary and Qualified Derivatives Dealer regimes. Mr. Poloner also provides business unit advisory support for the firm’s retail wealth management and stock plan businesses, including advising with respect to new products and transactions, addressing client inquiries and drafting and updating tax-related policies and communications. Prior to working at Morgan Stanley, Mr. Poloner was an associate at Davis Polk & Wardwell LLP. Mr. Poloner is a member of the Internal Revenue Service Advisory Council (IRSAC) and the Securities Industry and Financial Markets Association (SIFMA) Tax Compliance Committee.  He received an LL.M. in Taxation, and a J.D., from New York University School of Law.