Ruth Wimer is a Partner in Ernst & Young LLP’s Performance & Reward practice, National Tax Department. She advises clients on a wide variety of complex employee benefit tax issues, including executive compensation, qualified plans, ESOPs, nonqualified deferred compensation arrangements, Section 409A, VEBAs, cafeteria plans, health and welfare plans, and fringe benefits. Ruth also acts as the lead advisor on assisting large international companies with contribution to foreign plans under Section 404A, as well as deductions relating to payments of benefits in sophisticated corporate transactions. Ruth currently is the firm resource for company owned aircraft income and deduction tax issues.

Ruth has more than 25 years of experience in the employee benefits tax area. Prior to joining Ernst & Young LLP, Ruth was an attorney with the National Office of the Internal Revenue Service in the Employee Plans Technical Branch. She is a member of the American Bar Association, the ESOP Association, the American Institute of Certified Public Accountants, and the National Business Aviation Association.

Ruth has authored numerous articles on employee benefits, including: Best New Developments in Stock Options and Deferred Compensation, Airplanes-Airpains Deduction Disallowance under Notice 2005-45, and S Corporations and ESOPs: A Marriage Made in Heaven. She frequently participates in compensation and benefits related seminars throughout the country. From 1994 through 1997, while living in Singapore, Ruth lectured in several Asian countries on United States Federal Income tax and business law.

Ruth received a B.S./B.A. in Business Management from Georgetown University, a J.D. from American University, an M.L.T. from Georgetown University Law School Center, and is a certified public accountant licensed in the District of Columbia.