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Ruth Ann Maloney

Ruth Ann Maloney practices primarily in the area of employee benefits and executive compensation. She has extensive experience representing for-profit and tax-exempt clients in the design, establishment, qualification, operation, amendment and termination of pension, profit-sharing, 401(k), 403(b) and other retirement plans. She also has extensive experience in the design and handling of benefits disputes and compliance issues related to health and welfare, cafeteria and other employee benefit plans, including COBRA and HIPAA matters.

Ms. Maloney advises for-profit and tax-exempt clients regarding non-qualified deferred compensation plans and other executive compensation arrangements. She has counseled clients on fiduciary responsibility issues related to employee benefit plans. She has represented clients with respect to Internal Revenue Service and Pension Benefit Guaranty Corporation audits of employee benefit plans.

Ms. Maloney also advises clients on employee benefits issues arising in mergers, acquisitions, divestitures, dissolutions and reductions in force. She negotiates the employee benefits issues and advises clients on employee benefits transition matters related to such transactions. She also has experience regarding ERISA issues related to real estate investments by pension plans.

Ms. Maloney, in addition to employee benefits law, has experience in federal income tax matters. She has advised tax-exempt organizations on matters related to formation, qualifying and maintaining tax-exempt status, governance and compliance. She has also represented clients in the resolution of tax controversies with the Internal Revenue Service.

Ms. Maloney is a member of the American and Ohio Bar Associations and is a member of the Board of Trustees of The Old Stone Foundation. In 2008, Ms. Maloney was honored by receiving the YMCA's Woman of Professional Excellence Award.