Bryce Loveland represents numerous pension, health and welfare, training and vacation savings plans and trusts in litigation, and in ERISA, HIPAA and Affordable Care Act compliance. He is experienced in collecting unpaid employee benefit contributions, withdrawal liability and third party reimbursement for his clients. He also assists his clients with Department of Labor and IRS audit defense.
Dedicated to giving back to his community, Bryce serves as the Las Vegas office coordinator on the firm’s Pro Bono Committee and also serves as the chair of the Board of Nevada P.E.P., a statewide nonprofit that provides education and encouragement to families with children with disabilities.
Obtained summary judgment against Nevada Labor Commissioner that state statute purporting to regulate trusts was preempted by ERISA. Board of Trustees of the Glazing Health and Welfare Trust v. Chambers, 168 F. Supp.3d 1320 (D. Nev. March 10, 2016). After the Nevada legislature modified the statute and a 2-1 Ninth Circuit decision reversing the district court, obtained unanimous en banc opinion from Ninth Circuit Court of Appeals that the issue was moot.
Obtained summary judgment against Nevada Labor Commissioner that state statute purporting to regulate trusts was preempted by ERISA. Board of Trustees of the Glazing Health and Welfare Trust v. Chambers, 168 F. Supp.3d 1320 (D. Nev. March 10, 2016). After the Nevada legislature modified the statute and a 2-1 Ninth Circuit decision reversing the district court, obtained judgment from Ninth Circuit Court of Appeals that the issue was moot. 941 F.3d 1195 (9th Cir. 2019) (en banc).
Obtained judgment after trial for full amounts owed including delinquent contributions, liquidated damages, interest, attorney’s fees and audit fees. Trustees of Plumbers and Pipefitters Union Local 525 Health and Welfare Trust and Plan v. Sotelo, 2018 WL 3240959 (D. Nev. July 3, 2018).
Obtained over $1 million judgment against alter ego entity of employer who failed to pay required employee benefit contributions. Board of Trustees of Teamsters Local 631 Security Fund for Southern Nevada v. Lightning Exhibits, LLC, No. 2:16-cv-03032, 2018 WL 4566668 (D. Nev. September 24, 2018).
Obtained a $1.9M judgment against employer, alter ego company and owner/fiduciaries who failed to pay their employees’ fringe benefits. Board of Trustees of the Plumbers and Pipefitters Union Local 525 Health and Welfare Trust and Plan v. Security Plumbing & Air Conditioning, 2017 WL 923913 (D. Nev. March 8, 2017).
Successful defense of health plan from participant claim for benefits. Glasco v. Employee Benefit Management Services, No. A15-719199-C (Nev.Dist.Ct. Aug. 31, 2016).
Obtained judgment for delinquencies, interest, liquidated damages and attorney’s fees against delinquent employer and its owner, individually, for failing to pay employee benefits on behalf of employer’s own employees. Board of Trustees of Const. Industry and Laborers Health and Welfare Trust v. Collins, 2014 WL 4581279, (D. Nev. September 29, 2014).
Obtained judgment that included punitive damages against dental office for fraudulent billing to health plan. Trustees of the Construction Industry and Laborers Health and Welfare Trust v. Vargas, No. 12A673576 (Nev.Dist.Ct. June 12, 2014).
Counsel in recovering third party reimbursement owed to single and multiemployer health plans in hundreds of separate matters, including a case recovering 100% of health plan’s lien against third party reimbursement settlement fund plus 100% of attorney’s fees incurred in prosecuting the lien. The Powell Litigation Group v. Peltier, 2013 WL 6978781 (Nev.Dist.Ct.)
Obtained judgments against participants who were ineligible for health plan benefits but erroneously received them. Trustees of the Teamsters Local 631 Security Fund for Southern Nevada v. Beavers, No. 2:13-cv-00824, 2014 WL 1302035 (D. Nev. March 28, 2014)
Assisted in obtaining judgment against pension plan’s investment manager and investment consultant for overcharging commissions and engaging in prohibited transactions. Trustees of Nevada Resort Ass’n – Int’l Alliance of Theatrical Stage Employees & Moving Picture Mach. Operators of U.S. & Canada Local 720 Pension Trust v. Grasswood Partners, Inc., No. 2:11-CV-00044-MMD, 2013 WL 1249617 (D. Nev. Mar. 27, 2013).
Obtained judgment against a bond company for ERISA employer’s debt to multiemployer benefit trust funds and for attorneys’ fees in excess of bond limit. Trustees of the Plumbers and Pipefitters v Pyles, No. 12A663410, 2013 WL 6222083 (Nev.Dist.Ct. Oct. 18, 2013)
Obtained judgment against a company created to avoid multiemployer benefit trust fund obligations owed by a prior alter ego company. Trustees of Const. Indus. & Laborers Health & Welfare Trust v. Pro-Cut LLC, No. 2:12-CV-00205-APG, 2013 WL 4049662 (D. Nev. Aug. 9, 2013).
Obtained defense judgment on behalf of national health insurer against bad faith claim for rescission of policy at the trial court level and on appeal. Siefers v. PacifiCare Life Assur. Co., 461 F. App’x 652, 653 (9th Cir. 2011).
Represented health insurers and Medicare Advantage organizations in emergency TRO and preliminary injunction motions involving contract disputes and noncompetition issues with providers.
Obtained judgment against employer for withdrawal liability on behalf of pension plan. Trustees of the Plumbers and Pipefitters Union Local 525 Health and Welfare Trust and Plan v. Southwest Air Conditioning, Inc., 2012 WL 6096672 (D. Nev. December 4, 2012).
Successful defense of health insurer in an action brought for benefits where member failed to obtain preauthorization for experimental surgery not covered under the terms of the member’s health plan. Anderson v. PacifiCare of Nevada, Inc., No. 2:10-CV-1279-GMN-PAL, 2012 WL 1155448 (D. Nev. Apr. 5, 2012).
Nevada, P.E.P., a statewide nonprofit that provides education and encouragement to families with children with disabilities
Charles England Local 525 Education Scholarship Trust, Board Member (2017-present)
How Employers Can Assist Employees (Current and Former) Right Now
Countless employers have been forced to reduce employees’ hours or terminate employees due to the 2019 novel coronavirus (“COVID-19”). Federal and state governments are working to pass stimulus legislation to assist the people and businesses most affected by the economic fallout created by this national emergency. In the meantime, beyond offering paid sick leave or implementing severance pay programs, employers can take other actions under existing employee benefit programs to cushion the fall for their current and former employees. Below is a summary of some of these actions:
An employer may set up a “qualified disaster relief program” under Code §139. Any amount paid to reimburse or pay reasonable and necessary personal, family, living or funeral expenses incurred as a result of a qualified disaster would fall within the definition of a qualified disaster relief payment to the extent any expense compensated by the payment is not otherwise compensated for by insurance or some other reimbursement.
Qualified disaster relief payments are excluded from an employee’s gross income and from the employee’s wages and compensation for purposes of employment taxes. As a result, these payments are not subject to federal income tax withholding, FICA or FUTA. The payments do not have to be reported by an employer making the payment on the receiving employee’s Form W-2, and do not have to be reported as income by the affected employee.12 Brownstein Comment: While current guidance does not require much, if any, recordkeeping, an employer should keep appropriate records in order to document its corporate tax deduction.
Please contact one of us or your regular Brownstein attorney for answers to your questions and help with addressing your concerns about how to assist employees in the midst of the economic fallout from the spread of the coronavirus. Among other things, we can help you determine if (and how) your plan needs to be amended and help you craft appropriate communications to your employees. We also have employment law experts who can help you address related employment law issues, including applicable state wage and leave laws.
Click here to read more Brownstein alerts on the legal issues the coronavirus pandemic raises for businesses.
1 Code § 4980B(f)(2)(C). The COBRA premium can be up to 115% for disabled individual coverage.
2 Prop. Treas. Reg. § 1.125-6(a)(4)(v).
3 Code § 129(e).
4 Prop. Treas. Reg. §§ 1.125-1(e) and 1.125-5(c)(1).
5 Treas. Reg. § 1.125-3, Q&A-7.
6 We are aware of prior informal non-binding remarks from officials in the IRS Office of Chief Counsel indicating that the DCAP election rules should be liberally interpreted.
7 Treas. Reg. § 1.72(p)-1, Q/A-9.
8 See Code § 72(p)(2).
9 Treas. Reg. § 1.401-1(b)(1)(ii); see also Rev. Rul. 68-24, 1968-1 C.B. 150. See also Rev. Rul. 54-231, 1954-1 C.B. 150.
10 Treas. Reg. § 1.401(k)-1(d)(3), as amended to reflect the SECURE Act.
11 See Treas. Reg. § 1.410(a)-7(g).
12 Note that applicable state and local laws need to be consulted to determine whether these amounts are subject to any state and local taxes (and related tax Qualified Disaster Relief Payments withholding).
Health Plan Coverage of Coronavirus Testing and Treatment
Brownstein Client Alert, March 12, 2020
“Actual Knowledge” Required to Apply ERISA’S Three-Year Statute of Limitations to Fiduciary Breach Claims
Brownstein Client Alert, February 27, 2020
Employee Benefits-Related Limits For 2020Brownstein Client Alert, November 7, 2019
IRS Implements Prospective Expansion of Determination Letter Program to Merged PlansBrownstein Client Alert, May 7, 2019
IRS Expands Self-Correction of Retirement Plan Errors
Brownstein Client Alert, April 25, 2019
Don't Ignore Successor Liability For Pension Plan WithdrawalCo-author, Law360, April 4, 2019
2019 Increases for Employee Benefits-Related Limits Brownstein Client Alert, November 16, 2018
Revised Employee Benefits-Related Limits for 2018; Decreases in Family HSA Contributions and Adoption Assistance Require ActionBrownstein Client Alert, March 6, 2018
Updated Employee Benefits-Related Limits for 2018
Brownstein Client Alert, November 30, 2017
Employee Benefits-Related Limits for 2018Brownstein Client Alert, November 7, 2017
Approaches to Effective Collection PracticesInternational Foundation of Employee Benefit Plans (IFEBP) Annual Employee Benefits Conference, Las Vegas, Nevada, 2017
Employee Benefits-Related Limits For 2016Brownstein Client Alert, November 2, 2015
The Affordable Care Act & Pension Reform: Meeting the Challenges of Transition and ChangeInter-Union Gas Conference, Las Vegas, Nevada, 2015
Health Flexible Spending Account Annual Contribution Limit Decreases to $2,500Brownstein Benefits Client Update, May 31, 2012
Vegas Inc, 40 Under 40, 2020
Super Lawyers, Mountain States, Rising Star, 2014-2016
State Bar of Nevada
Clark County Bar Association
American Bar Association