Brian Tiemann
Subscribe to Brian Tiemann's PostsBrian J. Tiemann counsels public and private companies on a broad range of employee benefit matters, including matters related to pension plans, 401(k) plans and executive and incentive compensation. He advises plan fiduciaries with respect to their fiduciary duties, investment policies and alternative investments. He also advises multinational clients on global employee benefits matters, particularly with respect to global incentive compensation plans. Brian has extensive experience negotiating investment management agreements and service provider agreements. Read Brian Tiemann's full bio.
IRS and DOL Guidance Clarifies Employee Benefits Impact of Supreme Court’s DOMA Ruling
By Brian Tiemann and Todd Solomon on Oct 2, 2013
Posted In Health and Welfare Plans, Retirement Plans
Recent guidance issued by the U.S. Department of the Treasury, the Internal Revenue Service (IRS) and the Employee Benefits Security Administration (EBSA) division of the U.S. Department of Labor (DOL) provides some initial clarifications on how U.S. v. Windsor will affect benefits for same-sex spouses. The guidance provides that same-sex couples legally married in a jurisdiction with...
Continue Reading
Treasury Department & IRS Issue DOMA Guidance – Adopt a “State of Celebration” Approach
By Brian Tiemann and Todd Solomon on Aug 29, 2013
Posted In Health and Welfare Plans, Retirement Plans
In Internal Revenue Service (IRS) Revenue Ruling 2013-17, the U.S. Department of the Treasury and the IRS today ruled that legally married same-sex couples will be treated as married for federal tax purposes. Importantly, the ruling applies regardless of whether the couple lives in a jurisdiction that does not recognize same-sex marriage. In other words,...
Continue Reading
