Recognized in Best Lawyers since 2026 
Elizabeth Loh is a Director in the health and welfare practice at Trucker Huss APC in San Francisco, California. Her practice focuses on Employee Benefits (ERISA) Law and health and welfare compliance matters affecting employers, plan sponsors, fiduciaries, and service providers. For more than twenty years, Elizabeth has advised clients on a broad range of employee benefits and compliance issues involving ERISA, HIPAA privacy and security, Internal Revenue Code Section 125 plans, COBRA, Medicare, USERRA, GINA, FMLA, Health Savings Accounts (HSAs), Health Reimbursement Arrangements (HRAs), and HIPAA portability requirements.
Elizabeth regularly counsels clients on health care reform compliance and the implementation of requirements under the Consolidated Appropriations Act. She assists employers with plan design, drafting and reviewing plan documents and summary plan descriptions, negotiating service provider agreements, responding to Department of Labor investigations, addressing IRS penalties, and managing employee benefits issues arising in mergers and acquisitions.
Her clients include publicly traded companies, privately held businesses, and nonprofit organizations across a variety of industries. Elizabeth works closely with employers and benefits professionals to help them address evolving regulatory requirements and employee benefits administration challenges.
Before joining Trucker Huss APC, Elizabeth worked as an employee benefits tax consultant and as an associate at a law firm, where her practice focused on qualified retirement plans and executive compensation matters. She also served with the U.S. Department of Labor, Office of the Solicitor, Plan Benefits Security Division, where she worked on ERISA fiduciary matters.
