RSM US LLP has promoted Jay Loudermilk and Sarah Waters to partner. Loudermilk joined the firm in 2014 and leads the Valuation Services practice for the Great Lakes region. He has a Masters of Business degree from the Indiana University Kelley School of Business and a Bachelor of Science degree in accounting from Taylor University. Waters joined the firm in 2005. She has extensive experience specializing in expatriate and inpatriate taxation and planning. Waters is a certified public accountant with a Bachelor of Arts degree from Leeds Metropolitan University in finance and accounting.