T. Lake Moore V


Bio Menu
  • Overview
  • Experience
  • Honors & Involvement
Bio overview

Lake Moore is an ERISA and employee benefits attorney who actively advises companies (large and small, public and private), administrators, unions, governmental entities (state, local, and tribal), and other lawyers on the compliance, administration, correction, and innovative design of employee benefit plans. Lake has gained a great deal of experience handling almost all matters related to both qualified and nonqualified employer-sponsored retirement plans, such as 401(k), 403(b) and 457 plans, as well as traditional deferred compensation plans. Lake also advises on all aspects of 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 employers 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 – especially in the COVID era – 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 other guidance that affect employer-sponsored benefit plans, such as ERISA, evolving DOL and IRS regulations, and, most recently, the SECURE Act, the CARES Act, and the No Surprises Act. 

Lake is a contributing author to various publications, including Oklahoma Employment Law Letter, Midwest Employment Law Letter, HRlaws.com, The Oklahoman, The Journal Record, and McAfee & Taft’s own benefits blog ERISALINC. 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.”

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Experience, Honors, & Awards

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

Professional Organizations and Memberships

  • Oklahoma Bar Association
  • American Bar Association (Young Lawyers Liaison, Joint Committee on Employee Benefits; Real Property, Trust and Estate Section)
  • SouthWest Benefits Association

Civic Involvement and Leadership

  • United Way of Central Oklahoma (Emerging Leaders Steering Committee)

ATPs display in this column

At The Podium

Arrival: New Correction Methods Under SECURE 2.0 and VFCP

EmployerLINC23: HR in Reel LIfe
Tulsa, OK | March 30, 2023

Dial E for Experts: Answers to Your FAQs

EmployerLINC23: HR in Reel Life
Tulsa, OK | March 30, 2023

Arrival: New Correction Methods Under SECURE 2.0 and VFCP

EmployerLINC23: HR in Reel Life
Oklahoma City, OK | March 29, 2023

Best Practices for Protecting Retirement Plan Assets from Cyber Criminals

Tulsa, OK | March 23, 2022

Best Practices for Protecting Retirement Plan Assets from Cyber Criminals

Oklahoma City, OK | March 22, 2022

Mental Health Parity: What you need to know

Online | March 10, 2021

Reopening the Workplace: Navigating the New Reality of COVID-19

BLR Virtual Conference
Online | May 21, 2020
Attorney Articles


Student loan paperwork

401(k) matching for student loan payments finally arrives

McAfee & Taft ERISALINC |
Photo of business man protecting family with umbrella

The employer’s role in fixing ‘family glitch’

The Journal Record |
Person using a calculator to figure costs of health plans
No Surprises Act

Big surprises in the No Surprises Act

The Journal Record |
Businessman filling out paperwork

Permanent Extension of Form 1095-C Reporting Deadline

McAfee & Taft ERISALINC |

COVID vaccines: When is an employee’s vaccination status HIPAA-protected?

McAfee & Taft ERISALINC |

Coming soon to a 401(k) near you: SECURE 2.0

McAfee & Taft ERISALINC |

Contribution limit for dependent care assistance programs temporarily increased

McAfee & Taft ERISALINC |

Employer health plans must pay the cost of a COVID-19 vaccine

McAfee & Taft ERISALINC |

IRS announces relief for certain Form 1094/1095 reporting requirements

McAfee & Taft ERISALINC |

New IRS Guidance on Suspension of RMDs

McAfee & Taft ERISALINC |

Coronavirus-related legislation affecting employee benefit plans

HR Daily Advisor |

Coronavirus-related legislation and employee benefits

McAfee & Taft LINC Alert |


  • 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