Michael E. Lloyd is one of the founding partners of Williams Coulson and the head of its ERISA Department.

After earning both a B.A. in Political Science and a J.D. from the University of Pittsburgh, Mr. Lloyd graduated with distinction with a Masters in Laws of Taxation from Georgetown University Law Center.

Mr. Lloyd was a Senior Tax Attorney for the office of the Associate Chief Counsel, Employee Benefits and Exempt Organizations, Internal Revenue Service, Washington, D.C. At the IRS, Mr. Lloyd worked primarily in the areas of executive compensation and qualified plans.

He was the docket attorney on the Code Section 401(a)(26) Regulations Project and a member of the group of attorneys responsible for drafting the Code Section 401(a)(4) Nondiscrimination Regulations. He was also a senior reviewer of executive compensation arrangements, such as Rabbi Trusts and Secular Trusts.

Mr. Lloyd is the co-author of a book published by John Wiley & Sons, entitled 401(k) Plans, a Comprehensive Guide. He is also a contributing author of a book published by Panel Publishers, entitled The Nonqualified Deferred Compensation Answer Book. He is a contributing editor of The Journal of Pension Planning and Compliance and The Journal of Executive Compensation. He is also the author or co-author of many articles that have appeared in these Journals on both qualified plan and executive compensation issues.

Mr. Lloyd is an active member and past President of the Pittsburgh Chapter of WEB--an Employee Benefits Network—and has recognized by his peers in both publications of "Super Lawyers" and "Best Lawyers". Mr. Lloyd has served as an adjunct professor with the College of Financial Planning, Robert Morris College, Pittsburgh, Pennsylvania.

Mr. Lloyd is the Founder of the Lloyd Institute, a public charity that provides tax conferences for the benefit of charities. Mr. Lloyd is also on the Boards of the South Hills YMCA and YMCA Camp Kon-O-Kwee.

Williams Coulson is a Pittsburgh-based firm which concentrates its practice in estate, business, tax, and retirement planning services.