Kyle Nelson Brown
Special Counsel, Office of Chief Counsel, Tax Exempt and Government Entities, IRS, Adjunct Professor of Law
B.A., University of North Carolina; J.D., Campbell University; LL.M.(Taxation), George Washington
B.A., University of North Carolina at Chapel Hill; J.D., Campbell University School of Law; LL.M. in Taxation, National Law Center at George Washington University. After...Continue Reading
B.A., University of North Carolina at Chapel Hill; J.D., Campbell University School of Law; LL.M. in Taxation, National Law Center at George Washington University. After starting his career with the IRS Employee Plans Technical and Actuarial Division, Professor Brown served over 20 years as lead retirement counsel for Watson Wyatt Worldwide’s U.S. benefits practice. A member of the North Carolina, District of Columbia, Tax Court, and U.S. Supreme Court bar, Professor Brown currently serves as Special Counsel for the Internal Revenue Service Office of Chief Counsel, Tax-Exempt and Government Entities Division. In that capacity, Professor Brown is responsible for developing and reviewing all pending guidance concerning qualified retirement plans. Professor Brown has co-authored three editions of Fundamentals of Private Pensions, one of the most authoritative references books on retirement plans in the United States, as well as authoring or co-authoring three different Tax Management Portfolios, including Specialized Qualified Plans – Cash Balance, Target, Age-weighted, and Hybrids (TMP 352) and Nondiscrimination Testing and Permitted Disparity in Qualified Retirement Plans (TMP 356).