Joseph E. Tierney, III has more than fifty years of experience focused primarily on tax and corporate law for businesses, owner families and individuals. He has particular experience in the design and administration of plans for very large estates, including some whose accumulated assets have totaled in the eight- and nine-figures. He has also been lead counsel in the purchase and sale of numerous businesses and has extensive experience in entity selection and structuring.
Because tax consequences drive business and estate planning decisions, Joe’s counsel includes guidance in a wide range of situations to achieve both the business and personal goals of his clients. Joe’s business practice encompasses long-term representation of companies across a broad spectrum of industries, including cold storage, gas line construction, investment management, software development, manufacturing and import-export. Joe assists at every stage of a company’s growth and development, and advises clients in the day-to-day operation of their businesses, on issues involving personnel, compensation, and negotiation of complex financial issues. Additionally, he has participated in negotiations with the Environmental Protection Agency and the Wisconsin Department of Natural Resources with respect to remediation of an important contaminated site.
In the estate planning context, Joe possesses substantial experience in charitable gifting, and the creation and supervision of many forms of charitable organizations, in addition to extensive familiarity with all appropriate tax-advantageous planning strategies.
Joe is a seasoned professional speaker and author, and has written over one hundred articles and speeches on the topic of tax law. He is now serving as an adjunct professor at Marquette Law School. In addition, Joe serves on the firm’s Board of Directors.
Honors
- The Best Lawyers In America® (1995 – Present)
- Wisconsin Super Lawyers® (2005 – Present)
- Martindale-Hubbell AV® Peer Review Rated
Professional Organizations
- American Bar Association
- State Bar of Wisconsin
- Milwaukee Bar Association
- Milwaukee Tax Club
- Milwaukee Estate Planning Association
Speeches & Publications
- Speaker, Tax Aspects of Trust Decanting, Milwaukee Estate Planning Association (October, 2022)
- Speaker, The Ethics of Backdating, Meissner Tierney Fisher & Nichols S.C. Ethics CLE (October and December, 2022)
- Author, The Effect of New International Tax Rules of TCJA on S Corporations: An Update, Journal of Passthrough Entities Article (March-April 2019)
- Author, S Corporations and the New International Tax Provisions of the TCJA, Journal of Passthrough Entities Article (September-October 2018)
- Author, Lessons in Entity Choice and Life from the Dodger Purchase Transaction, article in Journal of Passthrough Entities (July-August 2012)
- Author, Partnership Mergers and Divisions and the Mixing Bowl, published in New York University Tax Institute (December, 2011)
- Author, Problems with Debt in Intentionally Defective Grantor Trusts When the Grantor Has Died, article in Journal of Passthrough Entities (March-April 2011)
Articles & Videos