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.
IRS Guidance on Employee Benefits Implications of Supreme Court Obergefell Decision on Same-Sex Marriage
By Brian Tiemann, Jacob Mattinson and Todd Solomon on Feb 2, 2016
Posted In Employment, Health and Welfare Plans
The Internal Revenue Service (IRS) recently issued Notice 2015-86, which provides some additional clarification, in the form of questions and answers, on the treatment of same-sex spouses under tax-qualified retirement plans and health and welfare plans, including cafeteria plans, as a result of the June 26, 2015, decision from the Supreme Court of the United...
Continue Reading
IRS Announces Reduced VCP Compliance Fees
By Jacob Mattinson on Jan 26, 2016
Posted In Employee Benefits, Employment, Retirement Plans
The Internal Revenue Service (IRS) has announced new general compliance fees for voluntary correction program (VCP) submissions under the Employee Plans Compliance Resolution System (EPCRS), effective February 1, 2016. Read the full article.
Continue Reading
IRS Announces Employee Benefit Plan Limits for 2016
By Diane Morgenthaler, Jeffrey Holdvogt and Jacob Mattinson on Oct 23, 2015
Posted In Employee Stock Ownership Plans (ESOPs), Health and Welfare Plans, Retirement Plans
The Internal Revenue Service (IRS) recently announced the cost-of-living adjustments to the applicable dollar limits for various employer-sponsored retirement and welfare plans for 2016. Although some of the dollar limits currently in effect for 2015 will change, the majority of the limits will remain unchanged for 2016. Read full article.
Continue Reading
Seventh Circuit Finds that State Insurance Law Applies, Resulting in De Novo Review of Benefit Claim
By Jacob Mattinson, Michael T. Graham and Todd Solomon on Sep 24, 2015
Posted In Benefit Controversies, Employee Benefits, Employment, Retirement Plans
On September 4, 2015, the U.S. Court of Appeals for the Seventh Circuit ruled in Fontaine v. Metropolitan Life Insurance Company that the Employee Retirement Income Security Act of 1974, as amended (ERISA), does not preempt an Illinois state insurance regulation that prohibits discretionary authority clauses in health and disability plan insurance policies. The Seventh...
Continue Reading
Expert Q&A on Same-sex Partner Benefits After the US Supreme Court’s Obergefell Decision
By Jacob Mattinson and Todd Solomon on Sep 17, 2015
Posted In Employee Benefits, Employment
In June 2015, the US Supreme Court ruled in Obergefell v. Hodges that same-sex couples may exercise the right to marry in all states and that states may not refuse to recognize a lawful same-sex marriage performed in another state based on the marriage’s same-sex character. Practical Law asked McDermott lawyers Todd Solomon and Jacob...
Continue Reading
Employee Benefits Implications of Supreme Court Decision on Same-Sex Marriage
By Brian Tiemann, Jacob Mattinson and Todd Solomon on Jul 1, 2015
Posted In Health and Welfare Plans
On June 26, 2015, in Obergefell v. Hodges, the Supreme Court of the United States determined that it is unconstitutional for a state to ban same-sex couples from exercising the fundamental right to marry. As a result of this decision, all states are now required to permit same-sex couples to marry and to recognize same-sex...
Continue Reading
Supreme Court Rejects Latest Challenge to Affordable Care Act: What Are Employers’ Obligations Going Forward?
By Jacob Mattinson on Jun 30, 2015
Posted In Benefit Controversies, Employee Benefits, Employment, Fiduciary and Investment Issues, Health and Welfare Plans
On June 25, 2015, the Supreme Court of the United States upheld one of the main pillars of the Affordable Care Act (ACA): the tax credits that allow millions of Americans to afford health care insurance on the public exchanges. In King v. Burwell, Chief Justice Roberts, writing for a 6–3 majority, held that middle-...
Continue Reading
DOL Final Rule Prohibiting Discrimination against LGBT Individuals in Government Contracting Effective April 2015
By Brian Tiemann, Jacob Mattinson and Todd Solomon on May 12, 2015
Posted In Employment
“Final rule from the Department of Labor, effective as of April 2015, provides that federal contractors may not discriminate on the basis of sexual orientation and gender identity. The U.S. Equal Employment Opportunity Commission (EEOC) similarly takes the position that employers may not discriminate on the basis of sexual orientation or transgender status.” Read the...
Continue Reading
EEOC Issues Guidance on Employer Provided Wellness Programs
By Jacob Mattinson on Apr 28, 2015
Posted In Employment, Health and Welfare Plans
The Equal Employment Opportunity Commission (EEOC) released a long-awaited proposed rule amending regulations implementing Title I of the Americans with Disabilities Act to provide guidance regarding the extent to which employers may use incentives to encourage employees to participate in wellness programs that include disability-related inquiries and/or medical examinations. The proposed rule provides insight into...
Continue Reading
DOL Extends FMLA Spousal Leave Rights to Same-Sex Spouses in All States
By Brian Tiemann, Jacob Mattinson and Todd Solomon on Mar 19, 2015
Posted In Employment
On February 23, 2015, the U.S. Department of Labor (DOL) Wage and Hour Division published its final rule regarding the definition of “spouse” under the Family and Medical Leave Act (FMLA). Specifically, the rule recognizes all lawful same-sex spouses for purposes of FMLA leave, regardless of the couple’s state of residence. This final rule takes...
Continue Reading
