Ryan Loeffers is an Attorney of Counsel for ES&A, Inc. He advises ERISA-regulated employee benefit plans and employers, as plan sponsors and fiduciaries to ERISA-regulated plans on fiduciary duties and plan administration. He also advises nonprofit organizations on entity formation, corporate governance and tax law. He holds a JD from the William S. Richardson School of Law, an LL.M. in Taxation from the Georgetown University Law Center, as well as a Master of Accounting, focus on Taxation, from the University of Hawaii at Manoa Shidler College of Business. He is a member of both the Hawaii State and the National Associations of Parliamentarians.