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.
Supreme Court to Review Same-Sex Marriage Cases
By Brian Tiemann, Jacob Mattinson and Todd Solomon on Feb 6, 2015
Posted In Employment, Labor
The Supreme Court of the United States announced on January 16, 2015, that it would review four cases challenging the constitutionality of state laws banning same-sex marriage in Kentucky, Michigan, Ohio and Tennessee. The U.S. Court of Appeals for the Sixth Circuit ruled in November 2014 that the same-sex marriage bans in these states were...
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Developments Impacting Benefits for Same-Sex Spouses
By Brian Tiemann and Todd Solomon on Sep 2, 2014
Posted In Employment, Health and Welfare Plans
As federal and state agencies and courts further examine the implications of the Supreme Court of the United States’ ruling on same-sex marriage in U.S. v. Windsor, the laws and regulations governing employee benefits for employees’ same-sex spouses continue to be clarified. As a result, employers should monitor additional guidance as it is issued and continue...
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IRS Rules Captive Reinsurance Arrangement Involving Retiree Medical Benefits Qualifies as Insurance for Federal Tax Purposes
By Brian Tiemann, Elizabeth Erickson, Kristen E. Hazel and Thomas M. Jones, PC on Jun 3, 2014
Posted In Health and Welfare Plans
On May 18, 2014, the Internal Revenue Service (IRS) ruled that an employer’s wholly owned captive insurance subsidiary could reinsure the employer’s retiree medical benefit risks and still qualify as insurance for federal tax purposes, even though the retiree medical reinsurance policy was the only business of the captive. The IRS held that the insured...
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IRS Guidance Clarifies Retroactive Retirement Plan Impact of Supreme Court’s Windsor Ruling
By Brian Tiemann and Todd Solomon on Apr 15, 2014
Posted In Retirement Plans
The Internal Revenue Service issued Notice 2014-19 and a set of Frequently Asked Questions on April 4, 2014, clarifying certain retroactive retirement plan implications of the Supreme Court’s Windsor ruling. The guidance requires plans to be administered to reflect the Windsorruling effective as of June 26, 2013, but does not require plans to retroactively recognize same-sex spouses prior...
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HHS Guidance Clarifies that Insurance Companies Must Make Available Health Insurance Coverage for Same-Sex Spouses
By Brian Tiemann, Jacob Mattinson and Todd Solomon on Apr 1, 2014
Posted In Health and Welfare Plans
On March 14, 2014, the Department of Health and Human Services (HHS) Centers for Medicare & Medicaid Services (CMS) released guidance clarifying the final regulations implementing Section 2702 of the Public Health Service Act (PHSA). PHSA Section 2702 addresses guaranteed availability of coverage. Pursuant to that section, health insurance issuers offering non-grandfathered health insurance coverage in the group or...
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New California Law Affects State Taxation of Employer Tax Gross-Ups for Domestic Partners
By Brian Tiemann, Jacob Mattinson and Todd Solomon on Nov 7, 2013
Posted In Employment, Health and Welfare Plans, Retirement Plans
The California state legislature recently enacted a law that may affect the taxation of benefits an employer provides to same-sex domestic partners in the state. California AB 362 excludes from gross income for California state income tax purposes the amount of any tax gross-ups paid by an employer to an employee for benefits for that...
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IRS Guidance on Employment and Income Tax Refunds on Same-Sex Spouse Benefits
By Brian Tiemann, Ruth Wimer and Todd Solomon on Oct 22, 2013
Posted In Employment, Health and Welfare Plans, Retirement Plans
Employers extending benefit coverage to employees’ same-sex spouses and partners should review their payroll procedures to ensure that such coverages are properly taxed for federal income and FICA tax purposes. Employers also should review the options in Notice 2013-61 and consider filing claims for refunds or adjustments of FICA overpayments. To read the full article,...
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View From McDermott: Dollars and Cents, the Cost of Benefit Coverage
By Brian Tiemann and Todd Solomon on Oct 10, 2013
Posted In Employment, Health and Welfare Plans
Many employers have begun the process of evaluating their options and obligations with respect to extending benefit coverage under employer-sponsored benefit plans to same-sex spouses in light of the U.S. Supreme Court’s recent ruling on Section 3 of the Defense of Marriage Act. Section 3 of DOMA provided that for all purposes of federal law...
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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...
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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,...
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