Ruth Wimer, Esq., CPA, is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Washington, D.C., office. She focuses her practice on matters related to executive compensation including international, fringe benefits, personal use of employer aircraft and qualified and non-qualified deferred compensation.
Ruth has extensive experience advising clients on structuring optimum ownership of business aircraft, factoring in deduction and income inclusion for personal use, excise tax, depreciation, SEC and FAA issues. She is an industry specialist with respect to incentive compensation and multi-billion dollar fee deferral issues for hedge funds and private equity firms. She advises on large deduction timing issues with respect to mergers and acquisitions. Her expertise also covers the gambit of compensation issues including employment taxes, stock options, section 162(m), section 83, deduction limitations, the entertainment disallowance and a wide variety of fringe benefits including health insurance.
Ruth is a frequent speaker on compensation topics including for the ABA, the AICPA, the NBAA, GWSCPAs, Insight and widely attended client seminars. In addition, she has authored leading articles on tax topics including “Section 409A and Section 457A International Deferred Compensation Issues,” “Airplanes-Air-pains” and “Deduction Disallowance Under Notice 2005-45.”
Articles in the National Law Review database by Ruth Wimer, Esq., CPA