diff --git a/sdk/src/event/async_timer/BUILD b/sdk/src/event/async_timer/BUILD
new file mode 100644
index 0000000000..50e72656d7
--- /dev/null
+++ b/sdk/src/event/async_timer/BUILD
@@ -0,0 +1,26 @@
+# Copyright 2020, OpenTelemetry Authors
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#     http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+
+package(default_visibility = ["//visibility:public"])
+
+cc_library(
+    name = "dispatcher",
+    srcs = glob(["**/*.cc"]),
+    hdrs = glob(["**/*.h"]),
+    include_prefix = "src/event/async_timer",
+    deps = [
+        "//sdk:headers",
+    ],
+)
+
diff --git a/sdk/src/event/async_timer/dispatcher.cc b/sdk/src/event/async_timer/dispatcher.cc
new file mode 100644
index 0000000000..65392bfa2b
--- /dev/null
+++ b/sdk/src/event/async_timer/dispatcher.cc
@@ -0,0 +1,23 @@
+#include "src/event/async_timer/dispatcher.h"
+
+OPENTELEMETRY_BEGIN_NAMESPACE
+namespace sdk
+{
+namespace event
+{
+namespace async_timer
+{
+std::unique_ptr<event::Timer> Dispatcher::CreateTimer(TimerCallback callback) noexcept
+{
+  (void)callback;
+  return nullptr;
+}
+
+void Dispatcher::Exit() noexcept {}
+
+void Dispatcher::Run() noexcept {}
+}  // namespace async_timer
+}  // namespace event
+}  // namespace sdk
+OPENTELEMETRY_END_NAMESPACE
+
diff --git a/sdk/src/event/async_timer/dispatcher.h b/sdk/src/event/async_timer/dispatcher.h
new file mode 100644
index 0000000000..d7e8f2c136
--- /dev/null
+++ b/sdk/src/event/async_timer/dispatcher.h
@@ -0,0 +1,34 @@
+#pragma once
+
+#include <map>
+
+#include "opentelemetry/sdk/event/dispatcher.h"
+#include "opentelemetry/version.h"
+
+OPENTELEMETRY_BEGIN_NAMESPACE
+namespace sdk
+{
+namespace event
+{
+namespace async_timer
+{
+class Dispatcher final : public event::Dispatcher
+{
+public:
+  using EventIterator =
+      std::map<std::chrono::steady_clock::time_point, TimerCallback>::const_iterator;
+
+  // event::Dispatcher
+  std::unique_ptr<event::Timer> CreateTimer(TimerCallback callback) noexcept override;
+
+  void Exit() noexcept override;
+
+  void Run() noexcept override;
+
+private:
+  std::map<std::chrono::steady_clock::time_point, TimerCallback> events_;
+};
+}  // namespace async_timer
+}  // namespace event
+}  // namespace sdk
+OPENTELEMETRY_END_NAMESPACE
diff --git a/sdk/src/event/async_timer/timer.cc b/sdk/src/event/async_timer/timer.cc
new file mode 100644
index 0000000000..0104cd94c4
--- /dev/null
+++ b/sdk/src/event/async_timer/timer.cc
@@ -0,0 +1,21 @@
+#include "src/event/async_timer/timer.h"
+
+OPENTELEMETRY_BEGIN_NAMESPACE
+namespace sdk
+{
+namespace event
+{
+namespace async_timer
+{
+Timer::Timer(Dispatcher::EventIterator iterator) noexcept : iterator_{iterator} {}
+
+void Timer::EnableTimer(std::chrono::microseconds timeout) noexcept
+{
+  (void)timeout;
+}
+
+void Timer::DisableTimer() noexcept {}
+}  // namespace async_timer
+}  // namespace event
+}  // namespace sdk
+OPENTELEMETRY_END_NAMESPACE
diff --git a/sdk/src/event/async_timer/timer.h b/sdk/src/event/async_timer/timer.h
new file mode 100644
index 0000000000..6e96c42157
--- /dev/null
+++ b/sdk/src/event/async_timer/timer.h
@@ -0,0 +1,27 @@
+#pragma once
+
+#include "opentelemetry/sdk/event/timer.h"
+#include "opentelemetry/version.h"
+
+#include "src/event/async_timer/dispatcher.h"
+
+OPENTELEMETRY_BEGIN_NAMESPACE
+namespace sdk
+{
+namespace event
+{
+namespace async_timer {
+class Timer final : event::Timer {
+ public:
+  explicit Timer(Dispatcher::EventIterator iterator) noexcept;
+
+  void EnableTimer(std::chrono::microseconds timeout) noexcept override;
+
+  void DisableTimer() noexcept override;
+ private:
+  Dispatcher::EventIterator iterator_;
+};
+} // namespace async_timer
+}  // namespace event
+}  // namespace sdk
+OPENTELEMETRY_END_NAMESPACE
diff --git a/sdk/src/event/libevent/timer.h b/sdk/src/event/libevent/timer.h
index 720aa251a0..ed221fbe87 100644
--- a/sdk/src/event/libevent/timer.h
+++ b/sdk/src/event/libevent/timer.h
@@ -21,6 +21,7 @@ class Timer final : public event::Timer
 
   Timer(EventBase &event_base, Callback callback) noexcept;
 
+  // event::Timer
   void EnableTimer(std::chrono::microseconds timeout) noexcept override;
 
   void DisableTimer() noexcept override;