Attorney Directory: Martin P. Tierney

Martin Tierney is an associate and a member of the Employment Relations Practice Group. Mr. Tierney practices in the areas of employee benefits law, taxation (primarily related to executive compensation and employee benefits) and Internet law.

Mr. Tierney has experience in a wide range of issues including: qualified retirement plan (pension, profit sharing, 401(k); etc.) compliance with the Internal Revenue Code (including plan terminations and letter rulings); executive compensation, including stock options, other forms of equity compensation, and nonqualified deferred compensation; merger and acquisition issues related to employee benefits, qualified plans, and executive compensation (including post merger integration); golden parachute issues (the loss of corporate deductions and the imposition of individual excise taxes that may be incurred upon a change of control); employee benefits issues including issues related to cafeteria plans, deductible expenses, withholding and Department of Labor filing compliance (Form 5500s); and analysis of new tax and employee benefits laws related to the internet and electronic commerce.

Professional Activities

Member, Wisconsin Bar Association

Member, Illinois State Bar Association

Member, Milwaukee Bar Association

Member, Chicago Bar Association

Selected Speeches & Publications

Author, “Code Section 457(f) Non-Qualified Deferred Compensation Traps… Even for the Wary,” Journal of Pension Benefits (Spring 2003, Volume 10, Number 3)

Author, “Tax Treatments for Employment Case Settlements, Part 1,” Wisconsin Law Journal (December 11, 2002)

Author, “Tax Treatments for Employment Case Settlements, Part 2,” Wisconsin Law Journal (December 18, 2002)

Author, “New Proposed Regulations Under Code Section 280G,” Journal of Pension Benefits (Autumn 2002, Volume 10, Number 1)

Author, “Splitting the Difference: New Guidance on Split-Dollar Life Insurance Arrangements,” Journal of Pension Benefits (Summer 2002, Volume 9, Number 4)

Author, “Death of an Insurance Salesman: Is the Future of Split-Dollar Life Insurance in Jeopardy?,” Journal of Pension Benefits (Winter 2003, Volume 10, Number 2, pages 126-128)

Martin P. Tierney

Shaw Valenza LLP

Scheinman Institute on Conflict Resolution, Cornell University, ILR School

Baker Donelson

Nexsen Pruet

Ballard Rosenberg

Littler

Littler

Fisher & Phillips

Baker Donelson

Baker Donelson