Dan Ruth

Dan Ruth

Balch & Bingham LLP, Partner

Birmingham, Alabama

About About Q&A Select Matters Publications News Speaking Engagements Credentials About Dan Dan Ruth advises multinational corporations, private equity funds, closely-held companies, start-ups and nonprofit organizations on a broad array of corporate and tax matters. Dan frequently counsels clients with respect to federal, state and local economic development issues. He also advises clients with regard to creating and investing in Opportunity Zones. Q&A Expand All Collapse All What type of matters do you work on most often? My primary area of focus includes representing private and public companies on a wide range of legal and tax issues, including entity formation, governance, mergers and acquisitions, structural advice related to transactions and other business matters. Another core focus of mine is economic development in the state of Alabama that works to benefit all our citizens and strengthen our state's economy. I also regularly counsel charitable organizations and private foundations concerning their tax-exempt status and other U.S. income tax issues including potential joint ventures and unrelated business taxable income (UBTI) issues. What do you find most exciting about your work? The most fun and exciting part of my job is getting the chance to learn our clients' business and industries, so when we are presented with new and interesting problems I can work alongside my clients to help them find the best solution for their company. What types of clients do you represent? On transactional matters, I represent national and multinational corporations looking to continue or accelerate their growth, as well as entrepreneurs and small business owners looking to solidify their stance in the marketplace. On tax-exempt matters, I counsel public charities and private foundations on their charitable activities and governance, in addition to creating and obtaining 501(c) status for new entities. On legislative and economic development matters, I work with both state and local governments to craft incentives, develop a strong workforce and lure businesses, as well as private industry to seek out the best location possible to ensure success and benefit the surrounding community. Select Matters State taxes on services: Prepared a 50-state detailed survey for an institutional banking client, setting forth how each state imposes taxes on the sale of tangible personal property and selected services. MAST Initiative: providing ongoing economic development research and support to promote public and private entities interested in growing Alabama's chemical corridor. Trucking acquisitions: Represented a regional trucking company in several multi-million dollar acquisitions of local service providers, permitting the company to experience rapid growth and better serve its customers. Renewable energy transactions: Advised clients on issues associated with claiming the credit for electricity produced from renewable resources (Section 45) and the solar investment tax credit (Section 48). State taxes on electric utilities: Created a detailed review of various states' taxation of electric utilities, from a sales, property, and income tax perspective. Tax-exempt matters: Counseled multiple public charities and private foundations on large issues including applications for tax exempt status, governance, proposed charitable activities and the use of for-profit affiliates. Examples include establishing a Switzerland-based 501(c)(3) public charity that has worldwide operations, as well as serving as the counsel for Opportunity Alabama – one of the country's preeminent nonprofit authorities on Opportunity Zones. Nuclear decommissioning trusts: Performed detailed review of Section 468A's restrictions on self-dealing and related investment implications under the trust's governing documents. Public offering: Performed U.S.-based due diligence and provided guidance on structuring for a $920 million IPO of an Australian-based global provider of water control systems and plumbing solutions. Publications View More News View More Speaking Engagements View More Credentials Education The University of Florida Fredric G. Levin School of Law, LL.M., Taxation, 2013 Cumberland School of Law, J.D., 2012, cum laude University of Florida, B.A., 2005, Economics, cum laude Bar Admissions Alabama, 2012 Professional Affiliations Alabama Bar Association American Bar Association, Young Lawyers Section Awards & Accolades The Best Lawyers in America®, Ones to Watch Birmingham Business Journal, NextGenBham: Law Winner Community Involvement Birmingham Zoo, Junior Board Rotaract Club of Birmingham

Experience

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Balch & Bingham LLP
Partner
∼ Present
Firm Prospects attorney tracking launched in 2015/2016. Prior employment history currently unavailable.

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