Martin Tierney

Martin P. Tierney is a top-rated Employee Benefits attorney and Partner at Michael Best & Friedrich LLP in Milwaukee, Wisconsin.13 He has been licensed to practice law in Wisconsin since 1998 after graduating from the University of Wisconsin Law School.1

Tierney specializes in employee benefits law, with a focus on:

1. Retirement and executive compensation plan design
2. Compliance with tax and regulatory requirements
3. Benefits issues in mergers and acquisitions3

He is particularly valued for his ability to simplify complex executive compensation matters and has extensive experience in various types of retirement plans, including 401(k), 403(b), 457(b), 457(f), 409A, and defined benefit plans.3

Before rejoining Michael Best in 2013, Tierney spent six years at a major public accounting firm advising clients on executive compensation and employee benefits matters.3 He is a frequent speaker on employee and retirement benefits topics and has authored numerous articles for the Journal of Pension Benefits, where he serves as a senior editor.3

Tierney has been recognized for his expertise, having been selected to Rising Stars for 2006-20071 and included in The Best Lawyers in America© 2025 list.2