Biography
Lori Oliphant is the Managing Member of the Dallas office and focuses her practice on employee benefits and compensation matters and has extensive and in-depth experience related to these areas. She is well-versed in Employee Retirement Income Security Act (ERISA) issues and tax implications under the Internal Revenue Code of these arrangements and helps companies navigate through and comply with the regulatory requirements of ERISA and the Code. Lori assists clients with the implementation, administration, and termination of benefit programs, including tax-qualified retirement plans (pension plans, profit sharing plans, 401(k) plans, cash balance plans, ESOPs and governmental plans), as well as health and welfare plans (including self-insured medical plans, cafeteria plans, consumer-driven health plans, and fringe benefit plans).
She also assists clients in the structuring and preparation of equity incentive arrangements (including stock purchase plans, stock option arrangements, and restricted stock plans), deferred compensation arrangements, nonqualified plans, and related executive compensation programs. She works with a broad and diverse group of clients including, Fortune 500 companies, privately-held companies, governmental entities, tax-exempt entities, private investment funds, real estate funds, and investment managers.
Lori’s clients rely on her knowledge, experience, and commitment to providing excellent service to work through sometimes complex employee benefits and compensation matters. She represents clients before various governmental entities, including the Internal Revenue Service (IRS) and the Employee Benefits Security Administration (EBSA), as well as the Pension Benefit Guaranty Corporation (PBGC).
Representative Experience
- Represented large grocery chain in responding to potential class action for alleged breaches of ERISA fiduciary responsibility in connection with 401(k) plan
- Represented publicly held company on administration and tax matters related to equity incentive plans and retirement plans
- Advised Houston-based nonprofit hospital on general employee benefits compliance matters related to defined benefit plan, defined contribution plans, deferred compensation plans, health and welfare plans and on-site clinic
- Advised large construction company on compliance matters related to nonqualified deferred compensation arrangements
- Advised large Dallas-based nonprofit hospital system on executive employment contracts and deferred compensation compliance matters
- Advised group trust on fiduciary responsibility matters related to investment by plans of participating employers
- Represented construction company to eliminate withdrawal liability assessed by multiemployer pension plan
- Advised Dallas-based physician group on controlled group issues related to employee benefit compliance matters with physician-owned clinics and joint ventures
- Advised regional bank on compliance matters related to supplemental retirement arrangements for key executives
- Advised large employer on golden parachute excise taxes and mitigation strategies for C-suite employees
- Represented manager of private equity fund with benefit plan investors in negotiation of credit facility
- Advised university president on renegotiation of employment contract
- Advised Fort Worth-based physician group on general employee benefit compliance matters and implementation of management organization structure with national service provider
- Advised manufacturing company on compliance matters related to 401(k) plan and transition of service providers
- Advised construction firm on negotiation of administrative services agreement and compliance matter for group health plan
- Advised nonprofit organizations on compliance matters for executive compensation and general employee benefit compliance matters
- Advised nonprofit organizations on compliance matters for executive compensation and general employee benefit compliance matters
- Advised clients on employee benefits issues and Title I issues arising in the context of corporate transactions (including mergers and acquisitions), private placements, initial public offerings, spin-offs, corporate restructurings and financings
- Advised private investment funds and real estate funds with respect to investments by retirement plans and accounts
- Advised Texas-based water authority on compliance matters related to retirement plans
- Advised investment managers on their fiduciary responsibilities and the application of the prohibited transaction rules with respect to the management of retirement plans and accounts
- Advised high net worth individuals on prohibited transaction rules related to investments by individual retirement accounts
Education
- J.D. University of Florida Fredric G. Levin College of Law
- LL.M. University of Houston Law Center
- B.S. Florida State University
Memberships
- American Bar Association, Joint Council on Employee Benefits (Board Member, 2021-current)
- American Bar Association, Employee Benefits Committee (Co-Chair, 2020-2022), Fiduciary Responsibility Administration and Litigation Subcommittee (Chair, 2017-2018)
- Board Member, National Association of Stock Plan Professionals, Dallas Chapter (2012-2023)
- Member, Southwest Benefits Association (Board Member, 2015-2016)
- Board Member, TE/GE Council (Gulf Coast Co-Chair 2018-Present) Member, National Center for Employee Ownership
- Member, ESOP Association
- State Bar of Texas
- Dallas Bar Association
Achievements
- Super Lawyers®, Employee Benefits Law, Dallas, TX (2024)
- Best Lawyers in Dallas, D Magazine 2009, 2013, 2016-2022
- The Best Lawyers in America®, Employee Benefits (ERISA) Law (2019-Present)
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