Dan Ruth Headshot

Daniel James Ruth

Partner
  • (205) 226-8729
Download Resume druth@balch.com
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
About Dan
Q&A
  • 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?

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.

Case Studies

    Publications

      News

        Speaking Engagements

          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