{"id":91,"date":"2022-06-01T18:10:26","date_gmt":"2022-06-02T04:10:26","guid":{"rendered":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/?p=91"},"modified":"2022-06-07T20:07:23","modified_gmt":"2022-06-08T06:07:23","slug":"ryan-loeffers","status":"publish","type":"post","link":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/staff\/ryan-loeffers\/","title":{"rendered":"Ryan Loeffers"},"content":{"rendered":"\n<h5 class=\"wp-block-heading\">Practice Areas<\/h5>\n\n\n\n<p><a href=\"https:\/\/www.esandalaw.com\/services\/\">Employee Benefits<\/a><br>Nonprofit Organizations<br>Business Strategy\u00a0<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Education<\/h5>\n\n\n\n<p>Georgetown University Law Center (LL.M. in Taxation, Certificate in Employee Benefits)<br>William S. Richardson School of Law (J.D.)<br>University of Hawai`i at Manoa Shidler College of Business (Master of Accounting, focus in Taxation; Bachelor of Business Administration with distinction in Accounting and Finance, minor in Economics)<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Admitted to Practice<\/h5>\n\n\n\n<p>Hawai`i<br>U.S. District Court for the District of Hawai`i&nbsp;<\/p>\n\n\n\n<hr class=\"bio-divider\">\n\n\n\n<p>Ryan advises ERISA-regulated employee benefit plans and employers, as plan sponsors and fiduciaries to ERISA-regulated plans, to:<\/p>\n\n\n\n<ul><li>Identify prohibited transactions<\/li><li>Comply with fiduciary duties<\/li><li>Review summary plan descriptions (SPDs)<\/li><li>Correct plan document and administration errors<\/li><\/ul>\n\n\n\n<p>Ryan advises nonprofit organizations on:<\/p>\n\n\n\n<ul><li>Entity formation<\/li><li>Applications for tax-exempt status<\/li><li>Corporate governance<\/li><li>Tax consequences of activities within and outside the organization\u2019s mission<\/li><li>Interaction between federal tax law and state nonprofit corporations law<\/li><\/ul>\n\n\n\n<h5 class=\"wp-block-heading\">Selected Presentations<\/h5>\n\n\n\n<ul><li>ERISA fiduciary liability<\/li><li>Who&#8217;s Who on Your ERISA-Regulated Employee Benefits Service Provider Team<\/li><li>Pension Protection Act<\/li><li>Effects of the Defense of Marriage Act (DOMA) on employee benefit plans in Hawai`i<\/li><li>HIPAA special enrollment<\/li><li>Affordable Care Act<\/li><\/ul>\n\n\n\n<h5 class=\"wp-block-heading\">Prior Experience<\/h5>\n\n\n\n<ul><li>Alston Hunt Floyd &amp; Ing, Associate (2012-2015)<\/li><li>Law Offices of Emmanuel Guerrero, Immigration Legal Intern (2010-2011)<\/li><li>Coalition for a Tobacco-Free Hawaii, Legal Research Assistant (2010)<\/li><\/ul>\n\n\n\n<h5 class=\"wp-block-heading\">Affiliations<\/h5>\n\n\n\n<ul><li>Hawaii State Bar Association<ul><li>Tax Division, Treasurer<\/li><li>Young Lawyers Division, Treasurer<\/li><\/ul><\/li><li>Hawaii State Association of Parliamentarians<\/li><li>National Association of Parliamentarians\u00ae<\/li><\/ul>\n\n\n\n<h5 class=\"wp-block-heading\">Awards and Honors<\/h5>\n\n\n\n<ul><li>Super Lawyers, Rising Star 2014-present<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Practice Areas Employee BenefitsNonprofit OrganizationsBusiness Strategy\u00a0 Education Georgetown University Law Center (LL.M. in Taxation, Certificate in Employee Benefits)William S. Richardson School of Law (J.D.)University of Hawai`i at Manoa Shidler College of Business (Master of Accounting, focus in Taxation; Bachelor of Business Administration with distinction in Accounting and Finance, minor in Economics) Admitted to Practice Hawai`iU.S. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":93,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[13],"_links":{"self":[{"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/posts\/91"}],"collection":[{"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/comments?post=91"}],"version-history":[{"count":3,"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/posts\/91\/revisions"}],"predecessor-version":[{"id":200,"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/posts\/91\/revisions\/200"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/media\/93"}],"wp:attachment":[{"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/media?parent=91"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/categories?post=91"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.skyloft.dev\/hosted-clients\/esandalaw\/wp-json\/wp\/v2\/tags?post=91"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}