Brandon P. Long

Shareholder, Director

(405) 552-2328
brandon.long@mcafeetaft.com
Oklahoma City

Overview

Brandon Long is an experienced, AV Preeminent-rated employee benefits attorney. He represents regional and national clients, including large publicly-traded corporations and governmental entities. Clients seek his advice for practical solutions to complex problems, as well as his ability to make technical concepts understandable to executives and other lawyers.

Brandon currently serves as an elected member of McAfee & Taft’s seven-member board of directors. Prior to being elected to the firm’s board, he served for many years as the leader of the firm’s Employee Benefits and Executive Compensation Group.

Brandon is a Fellow in the American College of Employee Benefits Counsel, the highest peer-level of recognition for an employee benefits attorney. His achievements have also earned him inclusion in the Chambers USA Guide to America’s Leading Lawyers for Business, Oklahoma Super Lawyers, and The Best Lawyers in America (employee benefits/ERISA law). In the Oklahoma City market, Brandon has been selected as “Best Lawyers Employee Benefits/ERISA Lawyer of the Year” for 2021, 2025 and 2027.

Brandon is a frequent author and speaker on employee benefits topics nationwide and has played key roles in a number of leading industry organizations, including the SouthWest Benefits Association (past president), the Employee Benefits Institute of Kansas City (past member, steering committee), the American Bar Association (vice chair, Defined Contribution Plans Subcommittee), and the Oklahoma Board on Legislative Compensation (prior member, appointed by the Speaker of the House). His passion for advocating for employer health plans also led him to co-found the Oklahoma Employers Healthcare Alliance, a coalition committed to educating and empowering employers and their employees to make informed healthcare-related decisions, as well as promoting healthcare quality, cost-effectiveness, transparency, and accountability.

Brandon’s practice is focused on matters involving qualified retirement plans, health and welfare plans, and executive compensation. He routinely advises board committees regarding fiduciary and investment issues and the compliance aspects of new or evolving laws. A portion of his practice is also devoted to ERISA litigation, including the defense of employers in benefits litigation and advocating for employer plans in appellate litigation. Brandon also provides comments to legislators and regulators on what the law should be, and has submitted amicus briefs to courts encouraging decisions that help employer plans and their covered participants.

More than 30 years ago, Brandon started in the mail room of another large law firm, worked as a legal assistant while going to law school at night, and graduated ranked first in his law school class. He practiced with large national and international law firms in Dallas and Washington, D.C. before returning to his hometown and joining McAfee & Taft. He holds a master of laws in taxation from the Villanova University School of Law, and has completed Harvard Law School’s Leadership in Law Firms program.

Representative Experience

  • Submission of amicus brief in the United States Supreme Court in Rutledge v. PCMA, No. 18-540 (2020).
  • Advises companies of all sizes regarding complex compliance issues associated with their retirement plans.
  • Prepares and negotiates voluntary correction filings with the IRS under the Employee Plans Compliance Resolution System (EPCRS) for qualified retirement plans, including anonymous submissions for company-threatening issues and/or creative solutions to difficult problems.
  • Regularly conducts legal plan audits for qualified retirement plans to identify legal risks prior to potential audits by the IRS or the U.S. Department of Labor.
  • Advises Indian tribal clients and consultants regarding cutting-edge and extremely complicated employee benefits and tax issues, including sovereignty issues, comments to the IRS regarding proposed regulatory action, identification and separation of government and so-called “commercial” employees and plans, benefits structuring, entity structuring, controlled group issues, deferred compensation and health care reform.
  • Representation of clients before the IRS during plan audits.
  • Representation of clients before the U.S. Department of Labor during investigations and in correcting plan errors.
  • Advises clients regarding their fiduciary responsibilities.
  • Advises clients regarding prohibited transaction issues.
  • Advises clients regarding employee stock ownership plans, including difficult S corporation issues. Also represents clients with ESOPs that also have a 401(k) feature — or so-called “KSOPs.”
  • Conducts due diligence on employee benefits issues related to mergers and acquisitions.
  • Advises clients regarding health and welfare plans, including healthcare reform issues, multiple-employer welfare arrangements, ERISA preemption issues, and COBRA.
  • Obtains private letter rulings for clients from the Internal Revenue Service on unique tax issues.
  • Successful representation of major insurance company in the United States Supreme Court in Safeco Insurance Company of America v. Burr, 551 U.S. 47 (2007).

Honors and Awards

  • Elected Fellow of the American College of Employee Benefits Counsel
  • Listed in the Chambers USA Guide to America’s Leading Lawyers for Business (2018–Present)
  • Selected by peers for inclusion in The Best Lawyers in America (2017–Present)
  • Named “Best Lawyers Employee Benefits/ERISA Lawyer of the Year” in Oklahoma City for 2021, 2025 and 2027 
  • Listed in Oklahoma Super Lawyers (2014–Present)
  • Rated AV Preeminent by Martindale-Hubbell Peer Review Ratings
  • Inducted in the Rose State College Alumni Hall of Fame (2014)
  • Named to Oklahoma Magazine’s 40 under 40 list of outstanding young professionals (2014)
  • Honored with Oklahoma County Bar Association’s Outstanding Young Lawyer Award (2011)
  • Named a finalist for Leadership Oklahoma City’s Paragon Award (2011)
  • Honored with Oklahoma City University School of Law’s Outstanding Young Alumnus Award (2010)
  • Honored with The Journal Record’s Leadership in Law Award, recognizing legal professionals for their professional and civic contributions to the state (2009)
  • Honored with the Oklahoma County Bar Association’s Community Service Award (2009)
  • Honored with the Oklahoma County Bar Association’s Young Lawyers Division Outstanding Director Award (2008)

Professional Organizations and Memberships

  • American College of Employee Benefits Counsel (Fellow)
  • Oklahoma County Bar Association
  • Oklahoma Bar Association
  • State Bar of Texas
  • American Bar Association (Vice-Chair, Defined Contribution Plans Subcommittee; prior Chair, Employee Benefits Subcommittee on Self Correction, Determination Letters, and Administrative Practices)
  • Oklahoma Employers Healthcare Alliance (Co-Founder)
  • SouthWest Benefits Association (Past President)
  • Employee Benefits Institute of Kansas City, Inc. (Past Member, Steering Committee)
  • Gulf Coast TE/GE Council (Member)

Civic Involvement and Leadership

  • Oklahoma City University School of Law (Prior Chair, Executive Board)
  • Regional Food Bank of Oklahoma (Board of Directors, 2017–2022)
  • Big Brothers Big Sisters (Big Brother, 1994–2007)
  • Leadership Oklahoma (Class XXVIII)
  • Leadership Oklahoma City LOYAL Program (Class V)
  • Oklahoma Board on Legislative Compensation (Past Member)

    Writing Credits

  • 256% increase in large HIPAA breaches reported to OCR

    May 5, 2024 | ERISALINC
  • 401(k) Operational Errors and EPCRS

    Spring 2023 | Plan Consultant

Speaking Engagements

  • Prohibited Transactions Are Bad: What Fiduciaries Need to Know

    Summit Employee Benefits Forum

    June 25, 2026
    | Dallas, TX
  • Prohibited Transactions Are Bad: What Fiduciaries Need to Know

    Summit Employee Benefits Forum

    June 10, 2026
    | Tulsa, OK
  • Prohibited Transactions Are Bad: What Fiduciaries Need to Know

    Summit Employee Benefits Forum

    June 9, 2026
    | Oklahoma City, OK
  • When Audit Findings Become Legal Issues: Coordinating Between EBP Auditors and ERISA Counsel

    American Bar Association CLE Webinar

    June 3, 2026
    | Online
  • Current Benefits Issues, New Guidance, What’s on the Horizon

    Tulsa Employee Benefits Group

    May 21, 2026
    | Tulsa, OK
  • Retirement Plan Corrections: EPCRS Update and Practical Strategies in Today’s Environment

    Massachusetts Society of CPAs Employee Benefit Plan Virtual Conference

    May 19, 2026
    | Online
  • Oklahoma, 2004
  • Texas, 2005
  • Chickasaw Nation, 2013
  • U.S. District Courts for the Western and Northern Districts of Oklahoma
  • U.S. District Court for the Northern District of Texas
  • U.S. District Court for the District of Colorado
  • U.S. District Court for the Western District of Arkansas
  • U.S. Courts of Appeals for the Fifth, Eighth, Ninth and Tenth Circuits
  • U.S. Supreme Court
  • LL.M., Taxation, Villanova University
  • J.D., summa cum laude, Oklahoma City University, 2004
    • Outstanding Academic Performance Award (for graduating ranked #1 in the class); Oklahoma Bar Association Outstanding Graduate Award; Berry-Opala Outstanding Graduate Award; Law Review, Articles Editor; Law Review, Editor-in-Chief Award; Law Review, Outstanding Comment Award; West Group Award for Outstanding Scholastic Achievement; Judge Tom Brett Award; Merit Scholar; Lloyd Henry Scholar; numerous CALI Awards
  • B.S. (Accounting), University of Central Oklahoma, 2000
  • A.A.S. (Legal Assistant Studies), Rose State College, 1996