Will Lee is an associate of the firm and is a member of the Hawai'i and California State Bars. Will obtained a B.A. in Political Science from the University of California at Berkeley in 1992 and a J.D. from Loyola Law School in 1996, where he was member of the Asian Pacific American Law Student Association.

Prior to joining the firm, Will was an investigator for seven years with the Pasadena office of the Employee Benefit Security Administration (EBSA) of the U.S. Department of Labor. In that capacity, Will conducted financial investigations of pension and welfare benefit plans, focusing on the compliance of benefit plans with ERISA and the Internal Revenue Code. Will's work included review and analysis of prohibited transactions, appraisal reports, opinion letters, balance sheets, plan expenses, investments, trust statements, trustee minutes, financial transactions, and plan provisions.

Will was the Regional Office Employee Stock Ownership Plan Project Coordinator while with EBSA, conducting many ESOP audits as well as providing administrative oversight of ESOP cases in the regional jurisdiction, which included plans in Hawai‘i, California and Arizona. Will has spoken and made presentations before the Hawai‘i Chapter of the ESOP Association, the Western Pension & Benefits Conference, Honolulu Chapter and the Hawai‘i Association of Health Underwriters.

Areas of Practice: Employee Benefits Law • Compliance with ERISA and IRC • Plan Design, Plan Documents, Plan Determination Letter and Termination Applications and Consultation for Qualified and Non-Qualified Benefit Plans • Reporting Documents (Form 5500, SPD, SAR, Required Notices) • Resolution of Benefit Claim Disputes • Assistance with Plan Operational, Reporting and Fiduciary Corrections Under the DOL and IRS Voluntary Correction Programs • Assistance with DOL/IRS Audits • Fiduciary Liability Issues • ESOP Plan, Transactional and Loan Documents • Obtaining and Maintaining Tax Exempt Status Employment Law • Wrongful Termination • Matters Before EEOC and Hawai‘i Civil Rights Commission including sexual and racial harassment, and disability and age discrimination • Unemployment hearings before DLIR Civil Litigation • ERISA litigation • Business and Commercials disputes • Breach of Contract • Business Torts • Breach of Duties of Trustees and Other Fiduciaries Business Transactions • Formation of business entities • Representation in obtaining 501(c)(3) status • Drafting of Operating Agreements

Admitted to Practice: • Hawai‘i • California • U.S. District Court for the District of Hawai’i • U.S. District Court for the Central District of California • U.S. Court of Appeals, Ninth Circuit Affiliations: • Hawai‘i State Bar Association • State Bar of California • President, Korean American Bar Association Hawai‘i (2010-2011) Awards & Recognition: • U.S. Department of Labor Secretary’s Exceptional Achievement Award (2005) • ESOP and Orphaned Plan Projects Coordinator at the Department of Labor (L.A. Office) • Mentor for Department of Labor Mentoring Program (L.A. Office) Education: • Loyola Law School (J.D. 1996) • University of California, Berkeley (B.A. 1992) Recent Results: • March 2010 – obtained settlement of approx. two times claimant’s salary for violations of ADEA, ADA and HRS § 378-2 after filing a charge with the HCRC • June 2009 – obtained settlement for charging party for violation of ADA and regulations after filing charge with EEOC • July 2009 - reversed benefits denial under long term disability policy, on appeal, versus prominent LTD carrier • July 2009 – thwarted LTD carrier’s attempt at setting off permanent disability award

To contact Will: wlee@benefitslawyers.com