Dan Ruth Headshot

Daniel James Ruth

Attorney Birmingham
(205) 226-8729
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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 do you see on the horizon in your area of practice?

    Current economic conditions are increasing the dynamic of “paying one’s fair share” in both the state and federal tax regimes. Unfortunately, using such a subjective standard can lead to bad policy, impacting both large multinationals as well as local mom-and-pop stores. This concept will likely result in increased enforcement actions against taxpayers at the state level, as well as new taxes levied against industries or certain taxpayers that previously were permitted a lower rate.

  • What type of matters do you work on most often?
  • What previous experiences, prior to your work at Balch, influence your practice?
  • What types of clients do you represent?
MORE ABOUT Dan
  • 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. (2016)
  • Housing portfolio sale: Represented a property management company in its sale of a majority stock interest in over $120 million of its properties. (2014)
  • 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. (2015)
  • 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). (2015)
  • State taxes on electric utilities: Created a detailed review of various states’ taxation of electric utilities, from a sales, property, and income tax perspective. (Ongoing)
  • Tax-exempt matters: Counseled multiple public charities and private foundations on large issues including application processes for exemption and proposed charitable activities. Examples include achieving exempt status for a Switzerland-based 501(c)(3) public charity affiliated with a large agricultural company, as well as permitting distributions to fund Birmingham’s Negro Southern League Museum. (Ongoing)
  • Nuclear decommissioning trusts: Performed detailed review of Section 468A’s restrictions on self-dealing and related investment implications under the trust’s governing documents. (2015)
  • 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. (2016)
      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

       

      Community Involvement
      • Rotaract Club of Birmingham