Kyle N. Brown

Kyle is the Tax Exempt and Government Entities Division Counsel, having been appointed to that position in March 2016.  The TEGE Division Counsel is the principal legal advisor to the TE/GE Division Commissioner and Deputy Division Commissioner, as well as the TE/GE operating division.  The subject matter responsibility of the TEGE Division Counsel includes tax issues relating to employee benefit plans, including qualified retirement plans; tax-exempt organizations, including private foundations and public charities; federal, state, local, and Indian tribal governments; tax-exempt bonds; employment taxes; executive compensation; and health and welfare plans.  

Kyle most recently served as Special Counsel with the Office of Associate Chief Counsel for Tax-Exempt and Government Entities, with primary responsibility for managing the guidance development process for qualified retirement plan and other employee benefit plan guidance.  

Kyle began his career with the TE/GE operating division, which was then known as the Technical and Actuarial Division, in Washington, DC.  Kyle served as lead retirement counsel for Watson Wyatt Worldwide’s U.S. benefits practice, and as Director of Legislative Affairs for the same firm, over a period exceeding 20 years.  He also taught various classes in qualified retirement plan law at the Georgetown University Law Center.

Kyle received his undergraduate degree from the University of North Carolina at Chapel Hill, his law degree from the Campbell University School of Law, and his graduate law degree in tax law from the  National Law Center at George Washington University.  He is a member of the District of Columbia, North Carolina, Tax Court, and United States Supreme Court bars.  He is a Fellow of the American College of Employee Benefits Counsel.