FACULTY
Olga A. Loy, Winston & Strawn LLP / Chicago, IL
Ruth M Wimer, Winston & Strawn LLP / Washington, DC
ABOUT THE SPEAKERS
Olga A. Loy, Winston & Strawn LLP / Chicago, IL
Olga Loy concentrates her practice on tax and structuring aspects of private equity, venture capital and SBIC fund formation and complex business transactions, including mergers, acquisitions, buyouts, recapitalizations, debt and equity restructurings, and executive compensation.
Ms. Loy represents funds and fund sponsors in structuring, negotiating, and forming private equity and venture capital funds. She plans and structures other complex business transactions, including corporate mergers and acquisitions, leveraged buyouts, recapitalizations, and venture capital investments. Furthermore, she counsels investment advisers, hedge funds, small business investment companies, registered investment companies, and broker-dealers across a wide range of investment management, securities, and general corporate matters. Ms. Loy regularly represents large and mid-size private equity funds and their management companies. These clients invest in North America, Eastern Europe, and Latin America. She also advises real estate funds and investors in tax structuring matters, including REIT counsel and planning and cross-border analysis. Additionally, Ms. Loy is an adjunct professor the University of Illinois College of Law, where she teaches a course on private investment funds and introduces students to business, securities, and tax issues relating to private investment funds with an emphasis on private equity, venture capital, and hedge funds
Ruth M Wimer, Winston & Strawn LLP / Washington, DC
Ruth Wimer is an attorney and a certified public accountant with nearly 30 years of experience previously serving as a senior partner in the national tax department of a Big Four accounting firm. She focuses her practice on matters related to executive compensation, including international, employment taxes and payroll, fringe benefits, personal use of business aircraft, and qualified and nonqualified deferred compensation.
Ms. Wimer has extensive experience advising clients on complex compensation tax issues, including reporting and withholding. She has deep industry knowledge with respect to incentive compensation and multibillion-dollar fee deferral issues for hedge funds and private equity firms. She advises on large deduction timing issues in connection with mergers and acquisitions. Ms. Wimer’s practice includes structuring optimum ownership of private aircraft and business jets, factoring in deduction and income inclusion for personal use, excise tax, depreciation, Securities and Exchange Commission (SEC), Standard Industry Fare Level (SIFL), and Federal Aviation Administration (FAA) issues. Ms. Wimer frequently resolves a gamut of compensation issues such as employment taxes, stock options, Section 162(m), Section 83, deduction limitations, the entertainment disallowance, and a wide variety of fringe benefits, including health insurance.