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Scott Ruth concentrates his practice on assisting employers with issues facing employee benefit plans. Mr. Ruth has designed related 401(k), 403(b), and 457(b) plans for a growing not-for-profit hospital in North Georgia to accommodate establishment of a for-profit subsidiary. He also established a nonqualified deferred compensation plan for corporate executives and management to provide for deferrals in excess of IRS limitations under 401(k) plans. He routinely provides analysis of permissible benefit options to labor negotiators for a national soft drink bottling company based in Atlanta, including advice concerning contributions to multiemployer pension and welfare funds. Mr. Ruth keeps clients informed regarding legislative, regulatory, and case law changes affecting benefit plans and prepares amendments and other plan documents to reflect those changes. He conducts compliance reviews of benefit plan documents, administrative systems, employee disclosures, and IRS and Department of Labor filings. Mr. Ruth has designed and completed cost-effective corrections of operational and document defects in qualified retirement plans under the IRS voluntary compliance (EPCRS) program, in one case obtaining a $100,000 reduction in correction amounts. Mr. Ruth negotiates terms for alternative investments by a defined benefit plan master trust with under $1 billion in assets. He also drafts ERISA language for confidential offering memoranda and subscription documents for private investment funds. Practice Groups ERISA & Employee Benefits Investment Management Education J.D., University of Tennessee College of Law, 1993 M.A.T., University of North Carolina, 1988 B.S., University of North Carolina, 1987 Professional Memberships Florida Bar Association Tennessee Bar Association American Bar Association. | 