Timothy R. Brown - Cincinnati, OH

Strategic Employee Benefits and Executive Compensation Counsel

Managing executive compensation programs and institutional benefit structures demands sophisticated knowledge of federal tax regulations, labor standards, and corporate governance. Operating from the Cincinnati office of Thompson Hine LLP on the fourteenth floor of the Scripps Center at 312 Walnut Street, partner Timothy R. Brown offers national-caliber legal guidance to public corporations, privately held businesses, and institutional fiduciaries. With a career spanning nearly four decades since earning his law degree from Emory University School of Law in 1987, Tim Brown has served on the firm Executive Committee and as chair of its Employee Benefits and Executive Compensation group, earning consistent Tier 1 recognition from Chambers USA and Best Lawyers in America.

Comprehensive ERISA Compliance and Retirement Plan Design

Retirement plans represent substantial enterprise investments that carry significant fiduciary obligations under the Employee Retirement Income Security Act. When companies need to hire an attorney to design or safeguard their retirement structures, Tim Brown delivers proactive and technically sound strategies. Key capabilities include:

• Qualified retirement plans: Designing, amending, and administering defined contribution 401(k) plans, profit-sharing trusts, and defined benefit pension arrangements.
• Fiduciary duty compliance: Counseling plan administrative committees, trustees, and corporate boards on investment monitoring, fee benchmarking, and ERISA risk mitigation.
• Regulatory audits and IRS corrections: Representing plan sponsors before the Internal Revenue Service and Department of Labor under the Employee Plans Compliance Resolution System.
• Employee stock ownership plans: Structuring ESOP transactions, corporate transitions, and ongoing regulatory compliance for closely held enterprises.

Advanced Executive Compensation and Tax Structuring

Attracting and retaining premier executive talent requires tailored compensation agreements that align with overarching corporate goals while minimizing adverse tax exposure. Tim Brown advises compensation committees and senior management on nonqualified deferred compensation programs, supplemental executive retirement plans, and equity incentive models including stock options and restricted stock units. He provides authoritative guidance on complex Internal Revenue Code sections, including Section 409A compliance, Section 162(m) deduction limitations, and Section 280G golden parachute calculations during major corporate restructuring.

Health, Welfare Plans, and M and A Benefits Diligence

Modern corporate transactions involve hidden pension liabilities and complex workforce integration issues. Tim Brown provides critical employment and labor support during mergers, acquisitions, and divestitures, analyzing multiemployer pension plan withdrawal risks, conducting deep benefits due diligence, and harmonizing employee plans post-closing. Furthermore, he counsels employers on health and welfare programs, ensuring compliance with the Affordable Care Act, mental health parity standards, HIPAA privacy rules, and COBRA requirements.

Connect with Thompson Hine LLP in Cincinnati

Based at 312 Walnut Street in downtown Cincinnati, Timothy R. Brown collaborates with multidisciplinary colleagues across Thompson Hine national offices to deliver seamless legal support. If your organization is seeking to consult an attorney for fiduciary counseling, executive plan drafting, or benefits dispute avoidance, contacting the Cincinnati office ensures your benefit programs are legally compliant and strategically aligned with your business objectives.