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Michael M. Lloyd
Of Counsel
Washington +1 202 662 5343 mlloyd@cov.com Download V-card

Michael Lloyd practices in the areas of tax and employee benefits with a focus on information reporting and withholding on cross-border payments (e.g., Forms 1042 and 1042-S) and Foreign Account Tax Compliance Act (FATCA), backup withholding, employment taxation, the treatment of fringe benefits, cross-border compensation, domestic information reporting (e.g., Forms W-2, 1099, 1095 series returns), penalty abatement, and general tax planning and controversy matters. Mr. Lloyd advises large U.S. and foreign multinationals regarding compliance with information reporting and withholding issues, as well as a range of other federal and state tax issues.

Memberships and Affiliations

  • Internal Revenue Service, Information Reporting Program Advisory Committee, Former Member (2011-2013)
  • American Bar Association, Section of Taxation, Member
  • Chambers USA, Employee Benefits & Executive Compensation (2014-2018)
  • Legal 500, Labor & Employment: Employee Benefits and Executive Compensation (2013-2014)
  • American Bar Association, Section of Taxation, John S. Nolan Fellow (2005)