LnRiLWZpZWxke21hcmdpbi1ib3R0b206MC43NmVtfS50Yi1maWVsZC0tbGVmdHt0ZXh0LWFsaWduOmxlZnR9LnRiLWZpZWxkLS1jZW50ZXJ7dGV4dC1hbGlnbjpjZW50ZXJ9LnRiLWZpZWxkLS1yaWdodHt0ZXh0LWFsaWduOnJpZ2h0fS50Yi1maWVsZF9fc2t5cGVfcHJldmlld3twYWRkaW5nOjEwcHggMjBweDtib3JkZXItcmFkaXVzOjNweDtjb2xvcjojZmZmO2JhY2tncm91bmQ6IzAwYWZlZTtkaXNwbGF5OmlubGluZS1ibG9ja311bC5nbGlkZV9fc2xpZGVze21hcmdpbjowfQ==
LnRiLWhlYWRpbmcuaGFzLWJhY2tncm91bmR7cGFkZGluZzowfQ==
TW9udHNlcnJhdDo2MDA=
.tb-container .tb-container-inner{width:100%;margin:0 auto} .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="ed3832aa6201cbec5b1e5b902dc067e2"] { padding: 25px; } .tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"] { grid-template-columns: minmax(0, 0.665fr) minmax(0, 0.335fr);grid-auto-flow: row } .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"] > .tb-grid-column:nth-of-type(2n + 1) { grid-column: 1 } .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"] > .tb-grid-column:nth-of-type(2n + 2) { grid-column: 2 } .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="91ec95f0d022654fd687be13c3f86c62"] { display: flex; } .tb-field[data-toolset-blocks-field="70bffbe95cfad3e37bf3b0ccb09e0ba3"] { font-size: 14px;font-weight: regular;line-height: 18px; }  .tb-field[data-toolset-blocks-field="70bffbe95cfad3e37bf3b0ccb09e0ba3"] a { text-decoration: none; } h2.tb-heading[data-toolset-blocks-heading="c17a67622addb68bf9909547badaed54"]  { font-size: 15px;font-family: Montserrat;font-weight: 600;line-height: 12px;text-transform: uppercase;color: rgba( 30, 60, 109, 1 ); }  h2.tb-heading[data-toolset-blocks-heading="c17a67622addb68bf9909547badaed54"] a  { color: rgba( 30, 60, 109, 1 );text-decoration: none; } h2.tb-heading[data-toolset-blocks-heading="479779b5c6bfc043e6f1eec6fad90ebd"]  { font-size: 15px;font-family: Montserrat;font-weight: 600;line-height: 12px;text-transform: uppercase;color: rgba( 30, 60, 109, 1 ); }  h2.tb-heading[data-toolset-blocks-heading="479779b5c6bfc043e6f1eec6fad90ebd"] a  { color: rgba( 30, 60, 109, 1 );text-decoration: none; } h2.tb-heading[data-toolset-blocks-heading="0a317dc4e6550687ffd5ad2ea0285877"]  { font-size: 15px;font-family: Montserrat;font-weight: 600;line-height: 12px;text-transform: uppercase;color: rgba( 30, 60, 109, 1 ); }  h2.tb-heading[data-toolset-blocks-heading="0a317dc4e6550687ffd5ad2ea0285877"] a  { color: rgba( 30, 60, 109, 1 );text-decoration: none; } .tb-field[data-toolset-blocks-field="c732371727aa2269fe953b03b9b3c66e"] { font-size: 14px;font-weight: regular; }  .tb-field[data-toolset-blocks-field="c732371727aa2269fe953b03b9b3c66e"] a { text-decoration: none; } .tb-field[data-toolset-blocks-field="583861cda9708e1a59efe9c605ee8df9"] { font-size: 14px;font-weight: regular; }  .tb-field[data-toolset-blocks-field="583861cda9708e1a59efe9c605ee8df9"] a { text-decoration: none; } h2.tb-heading[data-toolset-blocks-heading="467b43e7100372dd3f6d538448d65521"]  { font-size: 15px;font-family: Montserrat;font-weight: 600;line-height: 12px;text-transform: uppercase;color: rgba( 30, 60, 109, 1 ); }  h2.tb-heading[data-toolset-blocks-heading="467b43e7100372dd3f6d538448d65521"] a  { color: rgba( 30, 60, 109, 1 );text-decoration: none; } .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="861b01b9b6015dfabeda0ad062391617"] { padding-right: 7%;display: flex; } @media only screen and (max-width: 781px) { .tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"] { grid-template-columns: minmax(0, 0.5fr) minmax(0, 0.5fr);grid-auto-flow: row } .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"] > .tb-grid-column:nth-of-type(2n + 1) { grid-column: 1 } .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"] > .tb-grid-column:nth-of-type(2n + 2) { grid-column: 2 } .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="91ec95f0d022654fd687be13c3f86c62"] { display: flex; }        .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="861b01b9b6015dfabeda0ad062391617"] { display: flex; }  } @media only screen and (max-width: 599px) { .tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"] { grid-template-columns: minmax(0, 1fr);grid-auto-flow: row } .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"]  > .tb-grid-column:nth-of-type(1n+1) { grid-column: 1 } .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="91ec95f0d022654fd687be13c3f86c62"] { display: flex; }        .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="861b01b9b6015dfabeda0ad062391617"] { display: flex; }  } 
Tim Kelly
Partner Emeritus
Partner Emeritus
TW9udHNlcnJhdDo2MDA=
.tb-container .tb-container-inner{width:100%;margin:0 auto} .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="ed3832aa6201cbec5b1e5b902dc067e2"] { padding: 25px; } .tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"] { grid-template-columns: minmax(0, 0.665fr) minmax(0, 0.335fr);grid-auto-flow: row } .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"] > .tb-grid-column:nth-of-type(2n + 1) { grid-column: 1 } .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"] > .tb-grid-column:nth-of-type(2n + 2) { grid-column: 2 } .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="91ec95f0d022654fd687be13c3f86c62"] { display: flex; } .tb-field[data-toolset-blocks-field="70bffbe95cfad3e37bf3b0ccb09e0ba3"] { font-size: 14px;font-weight: regular;line-height: 18px; }  .tb-field[data-toolset-blocks-field="70bffbe95cfad3e37bf3b0ccb09e0ba3"] a { text-decoration: none; } h2.tb-heading[data-toolset-blocks-heading="c17a67622addb68bf9909547badaed54"]  { font-size: 15px;font-family: Montserrat;font-weight: 600;line-height: 12px;text-transform: uppercase;color: rgba( 30, 60, 109, 1 ); }  h2.tb-heading[data-toolset-blocks-heading="c17a67622addb68bf9909547badaed54"] a  { color: rgba( 30, 60, 109, 1 );text-decoration: none; } h2.tb-heading[data-toolset-blocks-heading="479779b5c6bfc043e6f1eec6fad90ebd"]  { font-size: 15px;font-family: Montserrat;font-weight: 600;line-height: 12px;text-transform: uppercase;color: rgba( 30, 60, 109, 1 ); }  h2.tb-heading[data-toolset-blocks-heading="479779b5c6bfc043e6f1eec6fad90ebd"] a  { color: rgba( 30, 60, 109, 1 );text-decoration: none; } h2.tb-heading[data-toolset-blocks-heading="0a317dc4e6550687ffd5ad2ea0285877"]  { font-size: 15px;font-family: Montserrat;font-weight: 600;line-height: 12px;text-transform: uppercase;color: rgba( 30, 60, 109, 1 ); }  h2.tb-heading[data-toolset-blocks-heading="0a317dc4e6550687ffd5ad2ea0285877"] a  { color: rgba( 30, 60, 109, 1 );text-decoration: none; } .tb-field[data-toolset-blocks-field="c732371727aa2269fe953b03b9b3c66e"] { font-size: 14px;font-weight: regular; }  .tb-field[data-toolset-blocks-field="c732371727aa2269fe953b03b9b3c66e"] a { text-decoration: none; } .tb-field[data-toolset-blocks-field="583861cda9708e1a59efe9c605ee8df9"] { font-size: 14px;font-weight: regular; }  .tb-field[data-toolset-blocks-field="583861cda9708e1a59efe9c605ee8df9"] a { text-decoration: none; } h2.tb-heading[data-toolset-blocks-heading="467b43e7100372dd3f6d538448d65521"]  { font-size: 15px;font-family: Montserrat;font-weight: 600;line-height: 12px;text-transform: uppercase;color: rgba( 30, 60, 109, 1 ); }  h2.tb-heading[data-toolset-blocks-heading="467b43e7100372dd3f6d538448d65521"] a  { color: rgba( 30, 60, 109, 1 );text-decoration: none; } .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="861b01b9b6015dfabeda0ad062391617"] { padding-right: 7%;display: flex; } @media only screen and (max-width: 781px) { .tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"] { grid-template-columns: minmax(0, 0.5fr) minmax(0, 0.5fr);grid-auto-flow: row } .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"] > .tb-grid-column:nth-of-type(2n + 1) { grid-column: 1 } .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"] > .tb-grid-column:nth-of-type(2n + 2) { grid-column: 2 } .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="91ec95f0d022654fd687be13c3f86c62"] { display: flex; }        .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="861b01b9b6015dfabeda0ad062391617"] { display: flex; }  } @media only screen and (max-width: 599px) { .tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"] { grid-template-columns: minmax(0, 1fr);grid-auto-flow: row } .wp-block-toolset-blocks-grid.tb-grid[data-toolset-blocks-grid="e8c9eb677ef767ba4b4b41b7617e0983"]  > .tb-grid-column:nth-of-type(1n+1) { grid-column: 1 } .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="91ec95f0d022654fd687be13c3f86c62"] { display: flex; }        .wp-block-toolset-blocks-grid-column.tb-grid-column[data-toolset-blocks-grid-column="861b01b9b6015dfabeda0ad062391617"] { display: flex; }  } 
Tim Kelly is a Partner Emeritus in Bennett Thrasher’s Tax practice. He practiced accounting for more than 40 years, with experience in taxation, mergers and acquisitions, strategic planning and business transition planning. Much of his work was with privately held companies and individuals coordinating inter-generational and family wealth planning across borders. Tim also provided litigation and forensic support for certain civil and other sensitive tax matters.
Prior to joining Bennett Thrasher, Tim worked for KPMG, where he served in several national and regional leadership roles in the firm’s Atlanta, New York City and Washington D.C. offices.
Tim is a Certified Public Accountant (CPA) licensed in Georgia.
[/tb-dynamic-container]
