Sarah Bothma

As a member of Waller’s Tax practice, Sarah Bothma assists healthcare companies and investors with complex tax and business issues associated with transactional matters ranging from mergers, acquisitions and joint ventures to dispositions, liquidations and tax-free reorganizations. Her experience includes numerous acquisitions of hospitals and healthcare facilities as well as manufacturing entities.

Prior to joining Waller, Sarah gained experience as a law clerk in the state and local tax group of a Birmingham, Ala. law firm.


  • Member, Nashville, Tennessee and American Bar Associations

Prior Affiliations

  • Law Clerk, Bradley Arant Boult Cummings, Birmingham, Ala., 2015-2016
  • Bankruptcy Law Clerk, Legal Services Alabama, Birmingham, Ala., 2014-2015


  • J.D., Samford University, Cumberland School of Law, 2016
    • Senior Associate Editor, American Journal of Trial Advocacy
    • American Bankruptcy Institute Medal for Excellence
    • 2016 Who’s Who Among Students in American Universities and Colleges
  • LL.M (Taxation), New York University, 2017
  • B.A., cum laude, University of North Carolina Asheville, History of Science and Medicine, Health and Society, 2013
    • Undergraduate Research Scholar

Legal Services

Industries Served

Bar Admissions

  • Tennessee
  • Alabama