T. Clayton "Clay" Walts

T. Clayton "Clay" Walts

Miller & Martin PLLC

Recognized since 2013

Atlanta, Georgia

Practice Areas

Employee Benefits (ERISA) Law

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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 12 years and, prior to attending law school, was an ERISA Legal Assistant with King & Spalding in Atlanta, Georgia.


  • Regions Plaza, Suite 2100
    1180 West Peachtree Street, NW
    Atlanta, GA 30309-3407


  • Georgia State University, J.D.
  • Michigan State University, B.A.

Bar Admissions

  • Georgia, Georgia

Miller & Martin PLLC
Headquarters: Chattanooga, Tennessee

50 The Best Lawyers in America® awards

7 Best Lawyers: Ones to Watch® in America awards

Best Law Firms Badge Full Firm Profile

Recognized in The Best Lawyers® in America 2023 for work in:

  • Employee Benefits (ERISA) Law


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