Mr. Lloyd has more than 40-years’ experience assisting clients on the design and operation of all forms of retirement and welfare plans, including 401(k) plans, Employee Stock Ownership Plans and VEBAs, with plans ranging from those for individuals and small, closely held companies to those covering tens of thousands of employees and sponsored by publicly-traded companies. He also assists clients with charitable and other tax-exempt entities and governmental entities. His practice includes advising on ERISA and IRS compliance matters and helping plan trustees and fiduciaries in connection with plan transactions, plan mergers and spin-offs, various applications and terminations. He regularly represents and assists clients whose benefit plans are under examination by the Internal Revenue Service or are being investigated by the Department of Labor. He has defended plan fiduciaries accused of fiduciary breaches and represented plan participants in connection with claims against fiduciaries for violations of ERISA.
Mr. Lloyd is a frequent lecturer and presenter on pension and welfare benefit plan-related issues, and, in addition to his many ABA activities, is an active member of a number of national, regional and local employment, benefits and tax associations.
- “What Do I Do Now? Responding to Today’s Most Significant Employee Benefits Changes”, ALI-CLE (2018)
- “A Primer on IRS Examinations and Department of Labor Investigations” (2018)
- Over 80 prior presentations. List available on request.
- American Bar Association
- Immediate Past Chair, ABA Section of Taxation – Employee Benefits Committee (2016 – 2017)
- Former Chair – ESOP Sub-Committee (2008 – 2011)
- Former Chair, Joint Committee on Employee Benefits Technical Sessions Sub-Committee
- Former Co-Chair, Sub-Committee on Fiduciary Responsibility and Litigation
- Charter Fellow, American College of Employee Benefits Counsel
- SLC Chapter Former Chair, Western Pension and Benefits Conference
- Former Chair, Pacific Coast Area TE/GE Council
Johns Hopkins (1964 – 1965)
University of Utah B.A. (1971)
S.J. Quinney College of Law – University of Utah, J.D. (1974)
All State and Federal Courts in Utah
Eleventh Circuit Court of Appeals
Federal District of Utah
Tenth Circuit Court of Appeals
United States Tax Court
Utah Supreme Court