Stephen Tackney is currently serving as Special Counsel to the Division Counsel / Associate Chief Counsel (Tax Exempt and Government Entities Division), Office of Chief Counsel - IRS. During his nearly ten years at the Office of Chief Counsel, Mr. Tackney has focused primarily on issues involving executive compensation, including the formulation and drafting of all the guidance under section 409A and section 457A. In addition, Mr. Tackney served on a detail at the Benefits Tax Counsel, Department of the Treasury, assisting with the formulation of the rules governing executive compensation at TARP recipients, and the development of associated legislative proposals. Prior to coming to the Office of Chief Counsel, Mr. Tackney spent several years in private practice, focusing on employee benefits issues. Mr. Tackney graduated magna cum laude from Harvard Law School in 1996.