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W. Waldan Lloyd
Shareholder
MEMBERSHIPS
U.S. District Court, District of Utah
Utah Supreme Court
10th Circuit Court of Appeals
11th Circuit Court of Appeals
Utah State Bar Association
American Bar Association
American College of Employee Benefits Counsel (Charter Fellow)
Western Pension and Benefits Conference (Steering Committee)
American Bar Association Section of Taxation
American Bar Association Section of Labor
ABA Section of Taxation Subcommittee on Employee Benefits
Utah State Bar Tax Section
EDUCATION
University of Utah (B.A., 1971, J.D., 1974)
Johns Hopkins University
PRACTICE AREAS
Employee Benefits Law
ERISA
W. Waldan Lloyd received his law degree from the University of Utah in 1974. He is admitted to practice before the Utah state and federal courts, the United States Tax Court and the Tenth and Eleventh Federal Circuit Courts of Appeals. He is a member of the Utah State Bar Association, the American Bar Association, the Utah State Bar Tax Section, the American Bar Association Sections on Taxation and Labor and the Taxation Subcommittee on Employee Benefits. He is a Charter Fellow of the American College of Employee Benefits Counsel. He is past director and president and current steering committee member of the Western Pension and Benefits Conference (WBPC), Salt Lake Chapter, a past member of the WPBC Joint Program Committee, and a co-chair for the WPBC 2002 annual meeting. He was a six-year member of the EP:EO Council for the Dallas Key District of the Internal Revenue Service and chaired the Council for two years. He recently chaired the TE/GE Council for the Central Mountain Area of the Internal Revenue Service.
Mr. Lloyd is employed with Callister Nebeker & McCullough, a 40-lawyer firm in Salt Lake City, Utah. He chairs the firm's employee benefits and employment law section and is a shareholder of the firm. Clients include sole proprietors, professional corporations, closely held corporations, public corporations, unions, charitable and other tax-exempt entities and governmental entities. Mr. Lloyd drafts and advises on all forms of retirement plans, as well as VEBAs, welfare benefit programs, cafeteria plans, and COBRA compliance. Clients' plans range in size from single participant plans to those covering tens of thousands of employees.
Mr. Lloyd also provides consulting on ERISA compliance matters, including: acting as an independent trustee; advising plan trustees in connection with plan transactions, including those involving decisions to accept tender offers, to purchase publicly traded securities on a leveraged basis, and to sell plan assets; defending plan fiduciaries accused of fiduciary breaches; representing plan participants with claims against fiduciaries for violations of ERISA; representing plans and plan fiduciaries with respect to employee benefit claims; plan mergers and spin-offs; leveraged ESOP buy-outs; applications for prohibited transaction exemptions; IRS and DOL plan audits, and PBGC audits of plan terminations.
Mr. Lloyd has lectured on numerous pension-related issues before professional groups and associations, including the American Bar Association, American Academy of Actuaries, the Conference of Consulting Actuaries, the Society of Actuaries, the Southwest Benefits Association, the National Business Institute, the Utah State Bar, the Western Pension and Benefits Conference, the West Florida Pension and Benefits Association, the Utah Association of Financial Planners, the Utah Association of CPAs and the American Academy of Matrimonial Lawyers.
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