Lake Moore is an ERISA and employee benefits attorney who actively advises companies (large and small, public and private), administrators, accountants, tribal governments, and other lawyers on the compliance, administration, correction, and innovative design of a multitude of employee benefit plans. Lake has gained a great deal of experience handling almost all matters related to employer-sponsored retirement plans, such as 401(k), 403(b) and 457 plans, as well as health and welfare plans, such as traditional major medical plans and many ancillary plans such as adoption assistance, tuition assistance, and dependent care benefits.
Lake’s ongoing passion and excitement for his practice comes from helping businesses create and maintain customized benefits tailored to the needs of employees and their families. This includes helping employers create robust and meaningful benefits that employees will actually utilize, but also in a cost-effective fashion. This area of the law is constantly evolving, and he strives to provide his clients with the advice they need to stay compliant and take advantage of new solutions to offer the best benefits in the most efficient way possible.
Through his representation of many clients before the U.S. Department of Labor and Internal Revenue Service, Lake has gained a thorough understanding of the complex and comprehensive laws, regulations, and rules that affect employer-sponsored benefit plans, such as ERISA, the Affordable Care Act, DOL and IRS regulations, and, most recently, the SECURE Act.
Lake is a contributing author to the Oklahoma Employment Law Letter, Midwest Employment Law Letter, HRlaws.com, and EmployerLINC, a legal blog dedicated to employers and workplace issues. He has also been a featured guest speaker on wage & hour and benefits issues for BLR’s virtual conference “Reopening the Workplace: Navigating the New Reality of COVID-19.”
A portion of Lake’s practice is also devoted to a broad range of business and commercial matters, such as corporate governance best practices (for example, drafting, revising, and interpreting governing documents and resolutions), mergers and acquisitions, divestitures, complex financing arrangements, business entity formation, contract negotiation and interpretation, and real estate matters (most specifically, residential leasing matters).
Lake graduated summa cum laude with a bachelor’s degree in political science and philosophy in 2015 from Westminster College in Missouri, where he was actively involved on campus and in his fraternity. He went on to graduate with honors from the University of Oklahoma College of Law in 2018. While pursuing his Juris Doctor, he was a member of the American Indian Law Review and Phi Delta Phi honor society and was the recipient of several honors, including the Chesapeake Scholarship, Frank and Edna Elkouri Scholarship, Cole E. Adwon Memorial Scholarship, Aubrey M. Kerr Sr. Endowed Scholarship, and American Jurisprudence Award for Mergers and Acquisitions.Download Bio (PDF)
- Assisted in authoring an amicus curiae brief in support of Respondent in an ERISA preemption case regarding the scope of state pharmacy benefits manager (PBM) regulation. Brief for J.B. Hunt Transport Services, Inc. as Amicus Curiae, Rutledge v. Pharm. Care Mgmt. Ass’n, No. 18-540.
- Advise clients on all aspects of compliance issues for qualified retirement plans
- Advise clients on employee welfare benefit plan issues, specifically including HIPAA and Affordable Care Act (ACA) compliance
- Draft responses to the IRS regarding proposed ACA employee shared responsibility payment (ESRP) assessments and successfully achieve “no penalty” responses
- Draft qualified plan restatements and review restatements by recordkeepers to ensure operational compliance
- Advise clients on prohibited transactions issues and associated excise taxes
- Prepare voluntary correction filings with the IRS under the Employee Plans Compliance Resolution System (EPCRS) to correct errors with qualified retirement plans
- Draft uncashed check and missing participant policies
- Perform nondiscrimination testing for self-insured health plans
- Conduct due diligence on transactions of all natures, specifically including review of real estate easements and employee benefits issues
- Review and revise residential leases for compliance with Oklahoma law, specifically including the Oklahoma Residential Landlord and Tenant Act
- Form new business entities and draft governing documents
Professional Organizations and Memberships
- Oklahoma Bar Association
- SouthWest Benefits Association