Lorne O. Dauenhauer

Shareholder || Portland (OR)

Lorne Dauenhauer practices exclusively in the areas of employee benefits, ERISA and executive compensation. Lorne has more than 30 years of experience in the employee benefits field, including nine years as an Actuarial Consultant, and has been practicing employee benefits law since 2002. He is AV Preeminent® rated by Martindale-Hubbell®. Lorne’s professional focus is primarily on qualified and non-qualified retirement plans sponsored by private, nonprofit and governmental employers, including ESOPs, multiemployer (Taft Hartley) pension plans, and executive and equity-based compensation arrangements.

Lorne’s expertise extends to all aspects of employee benefits and executive compensation issues, including obtaining favorable determination letters, dealing with regulatory agencies (IRS, DOL, and PBGC), reviewing Qualified Domestic Relations Orders, advising on multiemployer withdrawal liability assessments and working with the federal tax aspects of equity-based and executive compensation plans, including Internal Revenue Code sections 280G and 409A.

Lorne’s extensive actuarial and plan administration background makes him uniquely qualified to deal with complex issues faced by employers with defined benefit pension plans and equity-based compensation plans, including accounting implications under ASC Topic 718, non-discrimination compliance and plan design.

Learn more about Lorne O. Dauenhauer


Admittance to Practice

Professional Activities

  • Multnomah Bar Association (2002 – present)
  • Oregon State Bar (2002 – present)
  • Washington State Bar (2002 – present)
  • International Foundation of Employee Benefit Plans (1999 – present)
  • National Association of Public Pension Attorneys (2009 – present)
  • National Association of Stock Plan Professionals (2005 – present), Portland Chapter Vice President (2008 – present)
  • Portland Actuarial Club
  • Western Pension & Benefits Council, Portland Chapter (1996 – present), Board Member (2003 – 2007)
  • Columbia Empire Volleyball Association (2013 – present)


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