Our Team

Ryan Loeffers — ES&A

Attorney of Counsel
Practice Areas

Employee Benefits
Nonprofit Organizations
Business Strategy 


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

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)
  • 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

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