Ruth is a partner in the Tax Group. Her practice focuses on the tax aspects of corporate and real estate transactions, including business formations, mergers and acquisitions, tax-free reorganizations and spin-offs, business dispositions, debt and equity financings and restructurings, lending transactions, real estate acquisitions, dispositions and tax-deferred exchanges, and real estate restructurings and loan workouts. She also is experienced in tax planning for start-up and emerging growth companies, as well as passthrough entities such as limited liability companies, partnerships and S corporations. In addition to federal income tax matters, Ruth also advises on state and local taxes.  She has advised clients in a wide range of industries including life sciences, renewable energy, biofuels, media and technology, entertainment, telecommunications, manufacturing, food, healthcare, financial services, venture capital and private equity funds and real estate development. She also counsels numerous tax-exempt organizations on a multitude of tax and nonprofit corporate law issues.