Ruth Wimer

Ruth WimerMs. Wimer is a 1980 graduate of the Washington College of Law. As a student she was involved with the Equal Justice Foundation.

She is currently a partner in the DC offices of McDermott, Will & Emery where she focuses her practice on matters related to executive compensation including international compensation, fringe benefits, personal use of employer aircraft and qualified and non-qualified deferred compensation. Ms. Wimer has extensive experience advising clients on structuring optimum ownership of business aircraft, factoring in deductions 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 practice 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. Prior to joining McDermott, she spent nearly 30 years as a senior partner at Ernst & Young where she was the firm resource on personal use of company aircraft and nonqualified deferred compensation. Earlier in her career, she served as a tax law specialist with the Internal Revenue Service.

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" and "Airplanes-Air-pains: Deduction Disallowance Under Notice 2005-45."