Dennis Leybold


Dennis Leybold is a partner of the firm practicing in the area of employee benefits. His practice includes all aspects of design, administration and compliance of qualified and nonqualified retirement and compensation plans and other employee benefits. Dennis also advises ERISA fiduciaries and businesses that provide investment products, investment advice and other services to retirement plans.

His prior corporate and finance practice enhances his experience with plans that include employer securities, such as employee stock ownership plans (ESOPs), and his assistance with benefits issues in mergers and acquisitions.

Dennis designs and drafts retirement plans, executive deferred compensation plans, 457(b) plans, cafeteria plans, severance plans and transportation fringe benefit plans. He also advises about operational compliance, including use of IRS and Department of Labor remedial programs, response to audits and avoidance of prohibited transactions.

Representative Work

  • Converted company stock feature of a public company's 401(k) plan to an ESOP to allow the company to take deductions for dividends on the stock.
  • Redesigned a public company's ESOP to allow addition of a retiree health benefit feature.
  • Designed written procedures and systems for handling domestic relations orders to help plan administrators minimize the cost and time involved in dividing retirement benefits in divorces.

Professional Honors & Activities

  • Listed in Best Lawyers in America® (currently: Employee Benefits (ERISA) Law), 2005-2017
  • Selected as one of "America's Leading Lawyers for Business" (Oregon) by Chambers USA (Labor & Employment), 2009-2010, 2012
  • Participates in Western Pension & Benefits Conference
  • Member, The National Center for Employee Ownership

Presentations and Publications

  • As a former contributing author of the Employee Benefits Institute of America Cafeteria Plans manual, he regularly conducted programs for EBIA and contributed to the EBIA weekly on-line employee benefits articles. He also speaks regularly on subjects for the Western Pension & Benefits Conference.

Civic Activities

  • Associates with lawyers for Legal Aid and St. Andrew Legal Clinic to provide specialized legal services in domestic relations cases
  • Assists nonprofit organizations with employee benefits, including adoption and maintenance of retirement and compensation plans


  • Boston College Law School, J.D., 1979, magna cum laude
    Order of the Coif
    B.C. Environmental Affairs Law Review
  • Stanford University, A.B., 1976, with distinction
    Phi Beta Kappa


  • Oregon
  • Washington

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