Lorne Dauenhauer

Counsel

(415) 277-8031

DIRECT

(415) 788-3111

MAIN

Lorne Dauenhauer practices exclusively in the areas of employee benefits, ERISA and executive compensation. Lorne has more than 35 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® and is ranked in Chambers USA. 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, executive and equity-based compensation arrangements, and related federal and state income and payroll tax issues.

Lorne’s expertise extends to all aspects of employee benefits and executive compensation issues, including obtaining favorable determination letters, working with regulatory agencies (IRS, DOL, and PBGC), reviewing Qualified Domestic Relations Orders, advising on multiemployer withdrawal liability assessments and working with the federal and state income and payroll 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.

J.D. (Tax), cum laude, May 2002

Lewis & Clark Law School

Portland, Oregon

– Journal of Small and Emerging Business Law (nka Lewis & Clark Law Review)
– 2000 – 2001, Articles Editor
– 1999 – 2000, Research Editor

B.S., Mathematics and Computer Science, May 1990
Gonzaga University
Spokane, Washington

May 2026 – Present
Counsel
Trucker Huss, APC
San Francisco, California

January 2015 – May 2026
Shareholder
Ogletree, Deakins, Nash, Smoak & Stewart, P.C.
Portland, Oregon

July 1999 – January 2015
Lane Powell PC (fka Lane, Powell, Spears & Lubersky LLP)
Shareholder (January 2008 – January 2015)
Associate (October 2002 – December 2007)
ERISA Consultant (July 1999 – September 2002)
Portland, Oregon

Oregon State Bar (2002 – present)

Washington State Bar (2013 – present)

Montana State Bar (2021 – present)

277International 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 – 2015)

Portland Actuarial Club (1991 – present)

Western Pension & Benefits Council, Portland Chapter (1996 – present), Board Member (2003 – 2007)

Bio Practice Areas Education Professional Career Professional Licenses and Affiliations

Office Locations

SAN FRANCISCO


135 Main Street, 9th Floor

San Francisco, CA 94105-1815

LOS ANGELES


15760 Ventura Boulevard, Suite 910

Los Angeles, CA 91436-2964

PORTLAND

329 NE Couch Street, Suite 200

Portland, OR 97232-1332

Awards & Recognition