William E. Foster is an associate professor of law at Washburn University in Topeka, Kansas, where he teaches courses in tax law and policy and corporate transactions. Prior to joining the Washburn faculty, he practiced in the mergers and acquisitions section of Friday, Eldredge & Clark, LLP in Fayetteville, Arkansas, where he focused on various federal tax matters as well as analyzing and structuring business transactions, including reorganizations, mergers, and stock and asset purchases. William holds a J.D. from University of Arkansas and an LL.M. in Taxation from New York University.