Martin P. Tierney is a partner in the firm's Labor and Employment Practice Group. He counsels a wide range of national and global corporate clients on the implementation and operation of executive compensation arrangements, equity compensation plans, tax qualified retirement plans, health and welfare plans, payroll taxes, and employee benefits matters in mergers and acquisitions. He represents clients facing IRS and Department of Labor audits and also helps clients in preemptive actions, including internal plan audits and self-correction.