PRACTICE AREAS
Employee Benefits
Nonprofit Organizations
Business Strategy
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`i
U.S. District Court for the District of Hawai`i
Ryan advises ERISA-regulated employee benefit plans and employers, as plan sponsors and fiduciaries to ERISA-regulated plans, to:
- Identify prohibited transactions
- Comply with fiduciary duties
- Review summary plan descriptions (SPDs)
- Correct plan document and administration errors
Ryan advises nonprofit organizations on:
- Entity formation
- Applications for tax-exempt status
- Corporate governance
- Tax consequences of activities within and outside the organization’s mission
- Interaction between federal tax law and state nonprofit corporations law
SELECTED PRESENTATIONS
- ERISA fiduciary liability
- Who's Who on Your ERISA-Regulated Employee Benefits Service Provider Team
- Pension Protection Act
- Effects of the Defense of Marriage Act (DOMA) on employee benefit plans in Hawai`i
- HIPAA special enrollment
- Affordable Care Act
PRIOR EXPERIENCE
- Alston Hunt Floyd & Ing, Associate (2012-2015)
- Law Offices of Emmanuel Guerrero, Immigration Legal Intern (2010-2011)
- Coalition for a Tobacco-Free Hawaii, Legal Research Assistant (2010)
AFFILIATIONS
- Hawaii State Bar Association
- Tax Division, Treasurer
- Young Lawyers Division, Treasurer
- Hawaii State Association of Parliamentarians
- National Association of Parliamentarians®
AWARDS AND HONORS
- Super Lawyers, Rising Star 2014-present