T. Lake Moore V

Shareholder, Practice Group Leader

(405) 270-6068
lake.moore@mcafeetaft.com
Oklahoma City

Overview

Lake Moore leads the firm’s Employee Benefits and Executive Compensation Group and is a trusted advisor to employers navigating complex, high-stakes benefits and compensation issues. He counsels companies of all sizes—both public and private—as well as plan administrators, multiemployer plan trustees, governmental entities (state, local, and tribal), and fellow attorneys on the compliance, administration, correction, and strategic design of employee benefit plans. Known for delivering practical solutions in high-risk, high-impact situations, Lake regularly helps clients resolve IRS and DOL audits, correct plan failures, support mergers and acquisitions, and proactively structure plan design and operations to withstand regulatory scrutiny.

Lake’s practice spans the full spectrum of qualified and nonqualified retirement plans, including 401(k), 403(b), and 457 plans, as well as Section 409A deferred compensation arrangements. He also maintains a robust health and welfare practice, advising employers on the design, compliance, and administration of group health plans and related benefits. His work includes counseling on HIPAA, COBRA, ACA, and mental health parity compliance; navigating the No Surprises Act and transparency requirements; assisting with wellness programs and cafeteria plans; and advising on a wide range of ancillary benefits such as dependent care, tuition assistance, and adoption assistance programs. Lake regularly helps clients respond to DOL inquiries, address operational failures, and implement practical, compliant solutions in an increasingly complex regulatory environment.

In a rapidly evolving regulatory landscape, Lake delivers clear, actionable guidance that helps clients stay ahead of change, reduce risk, and capitalize on new opportunities. He is often called upon to step into difficult situations where the stakes are high and the margin for error is low. He is particularly effective with employers that need sophisticated guidance without overengineered solutions.

Lake is a recognized thought leader in employee benefits law. He is a contributing author to publications including Oklahoma Employment Law Letter, Midwest Employment Law Letter, HRlaws.com, The Oklahoman, and The Journal Record, and to the firm’s benefits blog, ERISALINC. He is also a frequent speaker, including presentations for the SouthWest Benefits Association.

His work has earned him inclusion in Best Lawyers: Ones to Watch in America (Employee Benefits/ERISA Law) and in Oklahoma Super Lawyers’ list of “Oklahoma Rising Stars,” which recognizes the state’s top up-and-coming attorneys.

Representative Experience

  • Co-authored an amicus curiae brief to the United States Supreme Court 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 large university systems on all aspects of retirement and health and welfare plan compliance, taking special note of governmental plan status and compliance with applicable state pension systems
  • Assist large, publicly traded oil and gas companies on all benefits-related aspects of mergers and acquisitions
  • Advise clients on all aspects of compliance issues for qualified and nonqualified 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

Honors and Awards

  • Selected by peers for inclusion in Best Lawyers: Ones to Watch in America (2025–Present)
  • Named to Oklahoma Super Lawyers’ list of “Oklahoma Rising Stars” (2023–Present)

Professional Organizations and Memberships

  • Oklahoma Bar Association
  • American Bar Association (Section of Taxation)
  • SouthWest Benefits Association (Education Committee)

Civic Involvement and Leadership

  • Oklahoma Hall of Fame Second Century Board (Board Member)

    Writing Credits

  • Coronavirus-related legislation affecting employee benefit plans

    April 8, 2020 | HR Daily Advisor

Speaking Engagements

  • Retirement Committees: Fiduciary Responsibilities and Best Practices

    SouthWest Benefits Association's Benefits Administration Workshop

    March 13, 2026
    | Oklahoma City, OK
  • Employee Benefits Dream Team “Ask the Experts” Panel

    EmployerLINC26: Champions of the Workplace

    March 12, 2026
    | Tulsa, OK
  • From Tip-Off to Trophy: Benefits Issues in Mergers and Acquisitions

    EmployerLINC26: Champions of the Workplace

    March 12, 2026
    | Tulsa, OK
  • Employee Benefits Dream Team “Ask the Experts” Panel

    EmployerLINC26: Champions of the Workplace

    March 10, 2026
    | Oklahoma City, OK
  • From Tip-Off to Trophy: Benefits Issues in Mergers and Acquisitions

    EmployerLINC26: Champions of the Workplace

    March 10, 2026
    | Oklahoma City, OK
  • Retirement Plan Committees: Fiduciary Responsibilities and Best Practices

    SouthWest Benefits Association Benefits Administration Workshop

    March 4, 2026
    | Houston, TX
  • Oklahoma, 2018
  • J.D., with honors, University of Oklahoma, 2018
    • American Indian Law Review; Phi Delta Phi
  • B.A. (Political Science and Philosophy), summa cum laude, Westminster College, 2015