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 Publishes Final Forms and Instructions on Information Reporting Under the Affordable Care Act
By Jacob Mattinson on Feb 26, 2015
Posted In Health and Welfare Plans
The Internal Revenue Service (IRS) published final forms and instructions addressing information reporting requirements applicable to employers and insurers under Internal Revenue Code Sections 6055 and 6056. The reporting requirements are effective for tax years beginning in 2015, with the first report due in 2016 for 2015 coverage. The Affordable Care Act (ACA) generally requires...
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Supreme Court to Review Same-Sex Marriage Cases
By Brian Tiemann, Jacob Mattinson and Todd Solomon on Feb 6, 2015
Posted In Employment, Labor
The Supreme Court of the United States announced on January 16, 2015, that it would review four cases challenging the constitutionality of state laws banning same-sex marriage in Kentucky, Michigan, Ohio and Tennessee. The U.S. Court of Appeals for the Sixth Circuit ruled in November 2014 that the same-sex marriage bans in these states were...
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IRS Announces Employee Benefit Plan Limits for 2015
By Jacob Mattinson and Stephen Pavlick on Oct 28, 2014
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 on various employer-sponsored retirement and welfare plans for 2015. Although many dollar limits currently in effect for 2014 will change, some limits will remain unchanged for 2015. Read the full article.
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Employer Shared Responsibility Payments and Reporting Requirements Under the Affordable Care Act: Code Sections 6055 and 6056
By Jacob Mattinson on Sep 16, 2014
Posted In Health and Welfare Plans
The Affordable Care Act (ACA) imposes reporting requirements on certain employers offering minimum essential coverage and those large employers subject to the employer shared responsibility requirements. Recently issued draft forms indicate how employers will comply with these reporting requirements. Read the full article.
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HHS Guidance Clarifies that Insurance Companies Must Make Available Health Insurance Coverage for Same-Sex Spouses
By Brian Tiemann, Jacob Mattinson and Todd Solomon on Apr 1, 2014
Posted In Health and Welfare Plans
On March 14, 2014, the Department of Health and Human Services (HHS) Centers for Medicare & Medicaid Services (CMS) released guidance clarifying the final regulations implementing Section 2702 of the Public Health Service Act (PHSA). PHSA Section 2702 addresses guaranteed availability of coverage. Pursuant to that section, health insurance issuers offering non-grandfathered health insurance coverage in the group or...
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Final Regulations Issued Regarding Employer Shared Responsibility Under the ACA
By Jacob Mattinson on Mar 11, 2014
Posted In Health and Welfare Plans
Recently issued final regulations on the employer pay-or-play rules under the Affordable Care Act (ACA) clarify the requirement that employers provide health coverage to full-time employees and their dependents, or pay a penalty and provide additional transition relief for 2015. Click here to read the full article.
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New FAQs Released Regarding Implementation of the Affordable Care Act and Mental Health Parity
By Jacob Mattinson on Jan 21, 2014
Posted In Health and Welfare Plans
Recent guidance clarifies important issues under the Affordable Care Act, including mental health parity requirements; coverage of preventive care services; cost-sharing requirements; and out-of-pocket maximums, wellness programs and expatriate plans. Click here to read the full article.
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View From McDermott: Employer Pay-or-Play Mandates Under Health-Care Reform
By Jacob Mattinson on Jan 14, 2014
Posted In Health and Welfare Plans
Open enrollment is well underway for individuals and small employers under the state and federally facilitated marketplace exchanges created by the Affordable Care Act. As exchange coverage becomes available, many employers are in the process of evaluating whether, or at what level, to continue to offer health insurance benefits to their employees. Some employers are...
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New California Law Affects State Taxation of Employer Tax Gross-Ups for Domestic Partners
By Brian Tiemann, Jacob Mattinson and Todd Solomon on Nov 7, 2013
Posted In Employment, Health and Welfare Plans, Retirement Plans
The California state legislature recently enacted a law that may affect the taxation of benefits an employer provides to same-sex domestic partners in the state. California AB 362 excludes from gross income for California state income tax purposes the amount of any tax gross-ups paid by an employer to an employee for benefits for that...
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