T. Clayton Walts Member Phone: 404-962-6409 Fax: 404-962-6309 Contact by email cwalts@millermartin.com Download v-card Atlanta Office Suite 800 1170 Peachtree Street, N.E. Atlanta, GA 30309-7706

Clay Walts concentrates his practice in employee benefits and executive compensation, which includes drafting and preparing qualified retirement plans, welfare benefit plans, and executive compensation arrangements for both public and closely held companies; addressing employee benefit issues in corporate transactions; advising clients on issues relating to the investment of plan assets and exemptions from the plan asset and prohibited transaction rules; and counseling clients on issues relating to plan design, ERISA and federal tax compliance, securities regulation and disclosure, plan administration, and various other matters.

Prior to joining Miller & Martin, Mr. Walts was a Partner at Troutman Sanders LLP in Atlanta, Georgia, where he practiced for twelve years and, prior to attending law school, was an ERISA Legal Assistant with King & Spalding in Atlanta, Georgia.