Brian J. Tiemann, Esq. is a partner in the law firm of McDermott Will & Emery LLP, based in its Chicago office. He focuses his practice on a variety of employee benefits matters related to pension plans, 401(k) plans, employee stock ownership plans (ESOPs), cafeteria and welfare plans, executive compensation and the implementation of benefit programs for domestic partners of employees. He is a member of his firm’s ESOP Affinity Group and has worked with clients to structure and maintain the qualified status of their ESOPs with the Internal Revenue Service. Mr. Tiemann is a frequent author and speaker on employee benefits issues resulting from domestic partnerships and same-sex marriages.