Education
Michigan State University College of Law, J.D., summa cum laude, 2008
University of Michigan, Stephen M. Ross School of Business, B.B.A., with high distinction, 2005
Bar Admissions
- Michigan
Court Admissions
U.S. Court of Appeals
- Sixth Circuit
U.S. District Court
- Eastern District of Michigan
- Western District of Michigan
As an experienced benefits and executive compensation attorney, Brian Gallagher helps employers navigate the complicated and ever-changing legal landscape of ERISA and the Tax Code. Brian works closely with employers of all sizes in many different industries to design and maintain their benefit plans, ensure compliance and develop practical solutions when mistakes inevitably do occur.
Brian is currently serving as the Chair of the Taxation Section of the State Bar of Michigan and previously chaired its Employee Benefits Committee. Named a 'Rising Star' for Employee Benefits by Michigan Super Lawyers, Brian is also very engaged in the local Lansing community, serving on the boards of numerous local nonprofits.
Honors
Best Lawyers in America, Employee Benefits (ERISA) Law, 2023-present
Michigan Super Lawyers, Rising Star for Employee Benefits, 2014, 2017-present
Top 5 Under 35, Ingham County Bar Association, 2013
10 Over the Next Ten, Lansing Regional Chamber of Commerce and the Grand River Connection, 2013
Associate Editor, Michigan State Law Review, 2007-2008
Dean Charles H. King Scholars Program, Michigan State University College of Law, 2005-2008
Jurisprudence Awards: Contracts I & Deferred and Executive Compensation
Professional Activities
State Bar of Michigan, Taxation Section Council, 2017-present; Chair, 2023-present; Vice Chair, 2022-2023; Treasurer, 2021-2022; Secretary, 2020-2021; Chair, Employee Benefits Committee, 2015-2017
American Bar Association, Co-Chair, Subcommittee for Tax-Exempt and Governmental Plans, Employee Benefits Committee, Tax Section, 2018-present
Ingham County Bar Association
Civic, Cultural & Social Activities
Underground of Good, Co-Chair, 2017-2021
Highfields, Inc., Board of Directors, 2009-2015, 2020-Present; Board Chair, 2013-2014
Grand River Connection, Board of Directors, 2011-2016; President, 2013-2016
Lansing Regional Chamber of Commerce, Board of Directors, 2014-2016
Speeches
"Hot Topics in Employee Benefits," Michigan Tax Conference, May 23, 2024
"Employee Benefits Update: Regulatory Guidance Issued Under SECURE 2.0," GLSHRM Professional Development Seminar, May 9, 2024
"Tax and Employee Benefits Talk: Frequent Tax Issues Facing HR & Updates on SECURE 2.0," Miller Canfield 2024 HR Spring Training
"Unique Plans of Tax-Exempt and Governmental Employers," ABA Employee Benefits Committee Meeting, May 3, 2024
"Impact of Long-Term, Part-Time Employee Rules on Exempt Organization Plans," ABA Employee Benefits Committee Meeting, San Francisco, CA, January 19, 2024
Impact of Recent Noncompete Guidance on 457(f) Arrangements, ABA Tax Section Virtual Fall Meeting, October 19, 2023
"Breaking Down the SECURE 2.0 Act," Miller Canfield 2023 HR Spring Training
Overview of Key SECURE 2.0 Act Provisions, Co-Presenter with Samantha Kopacz, SBM Employee Benefits Committee, April 6, 2023
SECURE 2.0 Update, American Bar Association (ABA) Employee Benefits Committee, San Diego, CA, February 10, 2023
"Retirement Plan Considerations for Estate Planning Professionals: An Update on SECURE and SECURE 2.0," Greater Lansing Estate Planning Council, January 10, 2023
"ERISA Fiduciary Litigation Update: Actuarial Equivalence Litigation and the Fallout from Hughes v. Northwestern," Michigan Tax Conference, Plymouth, MI, May 26, 2022
"Exempt Organization and Governmental Plans Update: Tax-Exempt 457(b) Plan Corrections and Pending Legislative Changes Under SECURE 2.0," ABA Tax Section, Washington, D.C., May 13, 2022
"Employee Benefits in Transactions," State Bar of Michigan (SBM) Tax Section Fundamentals of Taxation Program, Detroit, MI, November 13, 2019
"Treasury/IRS JCEB Technical Sessions Overview," ABA Tax Section, Washington, D.C., May 10, 2019
"Notice 2019-9: Interim Guidance on IRC 4960," ABA Tax Section, Washington, D.C., May 10, 2019
"Open Issues and Concerns Regarding Section 4960 and Notice 2019-9," ABA JCEB Technical Session Meeting with Treasury Department and IRS, May 9, 2019
"Employee Benefits-Related Tax Issues," Institute of Continuing Legal Education (ICLE) Tax Law Series, Ann Arbor, MI, October 2017
"Employee Benefits Aspects of Mergers & Acquisitions," SBM Tax & Business Sections Joint Meeting, September 19, 2017
"Life After Determination Letters," Michigan Tax Conference, May 19, 2016
"Correcting Mistakes in Retirement Plan Administration," Plante Moran Training, East Lansing, MI, December 16, 2014
Publications
"An Overview of the Secure 2.0 Act" (co-authored with Samantha Kopacz, Katina Gorman and Samuel Parks), Michigan Tax Lawyer, Summer 2023
"An Overview of the SECURE Act," Michigan Tax Lawyer, State Bar of Michigan, 2020
"Section 4960: Unpleasant Surprises and Unanswered Questions for Tax-Exempt Entities with 457 Plans," The Tax Lawyer, American Bar Association, 2018
"United States v. Windsor: Implications for Employee Benefits," Michigan Tax Lawyer, State Bar of Michigan, 2013
