Jacob Mattinson
Subscribe to Jacob Mattinson's PostsJacob M. Mattinson focuses his practice on employee benefits and matters related to 401(k), 403(b), pension, executive compensation, health care reform, and cafeteria and welfare plans. Jacob assists clients in drafting employee benefit plan documents and amendments. He represents clients in matters before the Internal Revenue Service (IRS), US Department of Labor (DOL) and Pension Benefit Guaranty Corporation with respect to plain qualification issues. Read Jacob Mattinson's full bio.
Government Announces 2025 Employee Benefit Plan Limits
By Jeffrey Holdvogt, Jacob Mattinson and Brian Tiemann on Nov 5, 2024
Posted In Employee Benefits, Health and Welfare Plans, Retirement Plans
The Internal Revenue Service (IRS) has announced the cost-of-living adjustments to the applicable dollar limits for various employer-sponsored retirement and welfare plans for 2025. Most of the dollar limits that are subject to adjustment for cost-of-living increases will increase for 2025. The Social Security Administration released separate adjustment amounts. See the amounts here.
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The Case for the Welfare Plan Fiduciary Committee
By Alden Bianchi, Jacob Mattinson and Sarah Raaii on Oct 22, 2024
Posted In Employee Benefits, Fiduciary and Investment Issues, Health and Welfare Plans
Employee Retirement Income Security Act class action lawsuits filed earlier this year against the group health plans of two large US employers underscore the importance of implementing formal welfare benefit plan governance structures that include fiduciary committees comparable to the governance structures employer sponsors of retirement plans routinely adopt. This recent article, published by the...
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2024 Final Mental Health Parity Regulations: First Impressions
By Alden Bianchi, Jacob Mattinson and Sarah Raaii on Oct 10, 2024
Posted In Employee Benefits, Health and Welfare Plans, Mental Health Parity and Addiction Equity Act
Alden Bianchi, Jake Mattinson, and Sarah Raaii recently authored an article in ALM Benefits Pro commenting on the final Mental Health Parity and Addiction Equity Act (MHPAEA) regulations issued last month by the Biden administration. While some of the more objectionable features of the proposed MHPAEA regulations were not finalized, they argue that their basic...
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Webinar Replay: Unpacking the Final Mental Health Parity Regulations
By Alden Bianchi, Jacob Mattinson and Sarah Raaii on Oct 8, 2024
Posted In Employee Benefits, Health and Welfare Plans, Mental Health Parity and Addiction Equity Act
During a recent webinar, Alden Bianchi, Jake Mattinson, and Sarah Raaii provided a comprehensive overview of the new MHPAEA rules.
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Plan Sponsors, Insurers, and the Landmark Mental Health Parity Final Rule
By Alden Bianchi, Jacob Mattinson and Sarah Raaii on Sep 19, 2024
Posted In Employee Benefits, Health and Welfare Plans, Mental Health Parity and Addiction Equity Act
The US Departments of the Treasury, Labor, and Health and Human Services recently issued much-anticipated final regulations under the Mental Health Parity and Addiction Equity Act (MHPAEA). The newly issued final regulations update the 2013 final regulations principally to reflect the changes to MHPAEA enacted by the Consolidated Appropriations Act, 2021, which requires plans and...
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The Case for the Welfare Plan Fiduciary Committee
By Alden Bianchi, Jacob Mattinson and Sarah Raaii on Aug 13, 2024
Posted In Employee Benefits, Health and Welfare Plans
Recent lawsuits filed against the group health plans of two large US employers underscore the importance of implementing formal welfare benefit plan governance structures that include fiduciary committees comparable to the governance structures employer sponsors of retirement plans routinely adopt. Establishing such committees can help employers reduce litigation risk and ensure compliance with Employee Retirement Income...
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IRS Announces 2025 Limits for Health Savings Accounts, High-Deductible Health Plans and Excepted Benefit HRAs
By Jacob Mattinson, Sarah Raaii and Alden Bianchi on May 9, 2024
Posted In Employee Benefits, Health and Welfare Plans
The Internal Revenue Service (IRS) recently announced (see Revenue Procedure 2024-25) cost-of-living adjustments to the applicable dollar limits for health savings accounts (HSAs), high-deductible health plans (HDHPs) and excepted benefit health reimbursement arrangements (HRAs) for 2025. All of the dollar limits currently in effect for 2024 will change for 2025, with the exception of one...
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IRS Announces 2024 Employee Benefit Plan Limits
By Jeffrey Holdvogt, Jacob Mattinson and Brian Tiemann on Nov 10, 2023
Posted In Employee Benefits, Health and Welfare Plans
On November 9, 2023, the Internal Revenue Service (IRS) announced cost-of-living adjustments to the applicable dollar limits for certain health and welfare plan benefits, including those for health flexible spending arrangements and commuter benefit plans, among other important updates. Employers, many of whom are in the midst of or have already completed open enrollment for...
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IRS Announces 2024 Employee Benefit Plan Limits
By Jeffrey Holdvogt, Jacob Mattinson and Brian Tiemann on Nov 1, 2023
Posted In Employee Benefits, Fiduciary and Investment Issues, Retirement Plans
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IRS Opines on the Tax Treatment of Employer-Funded, Insured, Fixed-Indemnity Wellness Policies
By Jacob Mattinson, Sarah Raaii, Alden Bianchi and Teal Trujillo on Aug 10, 2023
Posted In Employee Benefits, Health and Welfare Plans
In light of recent Internal Revenue Service (IRS) guidance, employers should carefully examine any supplemental health plan, program or arrangement (which may or may not claim to leverage fixed indemnity insurance) that promises substantial payroll tax savings. In a legal advice memorandum, the IRS’s Office of Chief Counsel addressed and rejected the claimed tax treatment...
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