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.
HHS Issues Proposed Rule Under Section 1557 of the Affordable Care Act: Nondiscrimination in Health Programs and Activities
By Gregory Fosheim, Jacob Mattinson, Todd Solomon and Moyosore Koya on Aug 18, 2022
Posted In Benefit Controversies, Employee Benefits, Health and Welfare Plans
On August 4, 2022, the US Department of Health and Human Services (HHS) issued a Notice of Proposed Rulemaking (NPRM or proposed rule) to reinterpret section 1557 of the Affordable Care Act (ACA), which prohibits discrimination on the basis of race, color, national origin, sex, age or disability in a health program or activity, any...
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Agencies Provide Guidance on Impending Transparency in Coverage Rule Implementation
By Marchan Clark and Jacob Mattinson on May 3, 2022
Posted In Employee Benefits, Health and Welfare Plans
On April 19, 2022, the US Departments of Labor, Health and Human Services, and the Treasury (collectively, the Departments) released Frequently Asked Questions (FAQs) regarding the implementation of certain reporting provisions of the Affordable Care Act (ACA). The FAQs were released to provide clarity on the required drug price disclosures identified in the Transparency in...
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IRS Announces 2023 Limits for Health Savings Accounts, High-Deductible Health Plans and Excepted Benefit HRAs
By Jacob Mattinson on Apr 29, 2022
Posted In Employee Benefits, Health and Welfare Plans
Recently, the Internal Revenue Service (IRS) announced (See Revenue Procedure 2022-24) 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 2023. All of the dollar limits currently in effect for 2022 will change for 2023, with the exception of one...
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Issues Mount as Health Plans Offer At-Home COVID-19 Tests
By Jacob Mattinson and Teal Trujillo on Feb 10, 2022
Posted In Benefit Controversies, Employee Benefits, Health and Welfare Plans
The Biden administration’s January guidance that group health plans and insurers cover the costs of at-home COVID-19 tests has rattled insurers and employers. According to this SHRM article, insurers’ data processing systems have had difficulty paying for tests purchased by consumers at pharmacies, and self-insured employers have struggled to identify the best way to pay...
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Are Out-of-Pocket Costs on Their Way Out? At-Home COVID-19 Testing and Expanded Preventative Healthcare for Women and Children
By Jacob Mattinson and Teal Trujillo on Jan 14, 2022
Posted In Employee Benefits, Employment, Health and Welfare Plans
In response to a directive from the White House, based on provisions of the Families First Coronavirus Response Act (FFCRA) and the Coronavirus Aid, Relief and Economic Security (CARES) Act that eliminated cost sharing for COVID-19 diagnostic testing, three federal government departments—the US Department of Health and Human Services (HHS), the US Department of Labor...
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IRS Announces 2022 Employee Benefit Plan Limits
By Jacob Mattinson and Brian Tiemann on Nov 10, 2021
Posted In Employee Benefits, Employment, 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 2022. Most of the dollar limits currently in effect for 2021 will increase. View the adjustments here.
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IRS Announces 2022 Retirement Plan Limits
By Jacob Mattinson and Brian Tiemann on Nov 5, 2021
Posted In Employee Benefits, Employee Stock Ownership Plans (ESOPs), Employment, Retirement Plans
The Internal Revenue Service (IRS) recently announced the cost-of-living adjustments to the applicable dollar limits for retirement plans for 2022. Most of the dollar limits currently in effect for 2021 will increase, with only the catch-up contribution limit remaining the same for 2022. View the adjustments here.
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How to Apply the IRS’s COBRA Premium Subsidy Guidance
By Jacob Mattinson, Sarah Raaii, Teal Trujillo and McDermott Will & Emery on Jun 9, 2021
Posted In Employee Benefits, Employment, Health and Welfare Plans
On May 18, 2021, the Internal Revenue Service (IRS) issued much-anticipated Notice 2021-31 (the Notice) regarding the Consolidated Omnibus Budget Reconciliation Act (COBRA) premium subsidy provisions of the American Rescue Plan Act of 2021 (ARPA). Under ARPA, a 100% COBRA premium subsidy and additional COBRA enrollment rights are available to certain assistance eligible individuals (AEIs)...
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IRS Announces 2022 Limits for Health Savings Accounts, High-Deductible Health Plans and Excepted Benefit HRAs
By Jacob Mattinson on May 11, 2021
Posted In Employee Benefits, Health and Welfare Plans
The Internal Revenue Service recently announced cost-of-living adjustments to the applicable dollar limits for health savings accounts, high-deductible health plans and excepted benefit health reimbursement arrangements for 2022. Some of the dollar limits currently in effect for 2021 will change for 2022. Access the article.
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IRS Provides Additional COVID-19 Relief for Cafeteria Plans
By Jacob Mattinson and Sarah Raaii on Apr 13, 2021
Posted In Employee Benefits, Health and Welfare Plans
On February 18, 2021, the Internal Revenue Service (IRS) issued clarifying guidance on the temporary special rules for health flexible spending arrangements (FSAs) and dependent care assistance programs (DCAPs). This provides welcome guidance regarding the application of cafeteria plan relief provided by the Consolidated Appropriations Act (CAA). Access the article.
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