Brian 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.

Brian regularly advises clients on prohibited transaction issues and has successfully obtained prohibited transaction exemptions from the US Department of Labor on behalf of multiple clients. His experience includes advising on compliance with statutory and class prohibited transaction exemptions, as well as on captive reinsurance arrangements.

He represents clients in negotiations before the Internal Revenue Service and the US Department of Labor and Pension Benefit Guaranty Corporation, including in connection with plan audits. He has assisted clients with internal compliance reviews, voluntary correction filings under the Employee Plans Compliance Resolution System (EPCRS) and applications for determination letters on tax qualification.

Brian is a frequent author and speaker on employee benefits issues related to the investment of tax-qualified plan assets and issues resulting from domestic partnerships and same-sex marriages. Brian has presented at the Association for Financial Professionals’ annual conferences, the New York University Institute on Federal Taxation and the Out & Equal Workplace Summit.

Brian serves on the Firm’s Diversity & Inclusion Committee and the Recruiting Committee, and co-heads the Firm’s summer associate programs for the Chicago office.

Sarah P. Hogarth is a member of the Firm’s Supreme Court & Appellate Litigation and Government & Regulatory Litigation practices. She briefs and argues appeals and critical motions, litigates affirmative cases challenging federal and state government action and advises on legal strategy and dispositive motions in trial courts or before administrative tribunals.

Her experience encompasses a wide variety of substantive legal issues, including matters involving federal practice and jurisdiction, constitutional law, preemption, administrative law, the False Claims Act, intellectual property, antitrust, the Federal Arbitration Act, insurance and taxation.

Sarah has particular experience handling appeals and dispositive motions on legal issues affecting healthcare and life sciences companies, including Medicare, ERISA and FEHB preemption and coverage issues, intellectual property disputes, challenges to regulations, antitrust issues and False Claims Act cases. She also advises technology companies with regulatory challenges, licensing disputes, intellectual property and state taxation.

Sarah is a visiting clinical lecturer in law at Yale Law School, where she co-directs the Yale Supreme Court Advocacy Clinic.

Previously, Sarah clerked for Judge Michael S. Kanne of the United States Court of Appeals for the Seventh Circuit. While in law school, she was the symposium editor of the Notre Dame Law Review.

Sarah G. Raaii devotes her practice to issues impacting group health and welfare benefit plans by counseling employers, digital health and point solution clients, plan administrators, insurers, consultants and other health plan service providers.

Sarah advises her clients on healthcare reform issues; consumer-driven health benefits; self-funded and fully insured health plans; data privacy and the Health Insurance Portability and Accountability Act (HIPAA); wellness programs; cafeteria plans; and regulatory, sub-regulatory and legal compliance. She provides guidance on the Affordable Care Act (ACA); the Employee Retirement Income Security Act (ERISA); health plan transparency; mental health parity; the No Surprises Act; the Consolidated Omnibus Budget Reconciliation Act (COBRA); flexible benefit plans; health reimbursement accounts (HRAs); health savings accounts (HSAs); plan network design; multiple employer welfare arrangements (MEWAs); association health plans; captive insurance arrangements; and other health benefits issues.

Sarah drafts and negotiates complex agreements between employers, health plans, third-party administrators, pharmacy benefit managers, carriers, consultants and other health plan service providers. She also counsels digital health, telehealth and point solution entities; third-party administrators; pharmacy benefit managers; and other benefit administrators on partnering with employers, group health plans and insurers. As co-chair of the Firm’s Post-Roe Working Group – a multidisciplinary team of lawyers providing clients with reproductive health guidance – Sarah has advised hundreds of health plans and benefit administrators on health benefits following the end of Roe v. Wade.

Additionally, Sarah routinely analyzes frequently changing health benefits laws and regulations and recommends risk mitigation strategies. She provides strategic due diligence and health benefits design, implementation and transition advice on issues arising from corporate and private equity mergers, acquisitions and other transactions.

Sarah frequently publishes and presents on health benefits trends and developments and has been quoted on health plan issues in prominent media outlets, including The New York Times, The Wall Street Journal, Bloomberg Law and Law360.

Prior to joining the firm, Sarah worked at the White House for the National Economic Council, where she implemented the ACA with leaders from the Executive Office of the President, the US Department of Labor, the US Department of Health and Human Services, and the US Department of the Treasury. She previously collaborated with in-house lawyers and federal and state government relations professionals in the leadership development program of a Fortune 500 global insurance and financial services corporation.