Jacob Mattinson Jacob Mattinson

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Jacob 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.

How to Apply the IRS’s COBRA Premium Subsidy Guidance


By , , , and 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 and 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 , and 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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COVID-19 Relief Bill Offers COBRA Reform and Temporarily Increases DCAP Maximum


By , and on Mar 25, 2021
Posted In Employee Benefits, Health and Welfare Plans, Privacy and Data Security

On March 11, 2021, President Joe Biden signed the American Rescue Plan Act of 2021 (ARPA) providing Consolidated Omnibus Budget Reconciliation Act (COBRA) reform provisions and an increase in Dependent Care Assistance Program (DCAP) maximum deferrals. While details from the agencies are forthcoming, here is an overview of these provisions of the ARPA. Access the...

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DOL Issues Clarification for ERISA-Governed Group Health Plans


By , and on Mar 17, 2021
Posted In Employee Benefits, Health and Welfare Plans

Two days before the one-year anniversary of the official start of the COVID-19 outbreak, the US Department of Labor (DOL) issued a last-minute notice clarifying its prior guidance that relaxed the deadlines for the Employee Retirement Income Security Act-governed group health and welfare plans (ERISA) related to the Consolidated Omnibus Budget Reconciliation Act (COBRA) and...

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IRS Delivers COVID-19 Surprise to Workers: A Chance to Redo Their 2021 Health Plan and FSA Choices


By on Mar 10, 2021
Posted In Employee Benefits, Health and Welfare Plans

Wish you could change your health plan for 2021? In newly released guidance on new flexible rules for healthcare and dependent care Flexible Spending Arrangements (FSAs), the Internal Revenue Service (IRS) has included a new COVID-19-relief surprise: Employers can allow employees to make changes prospectively to health care coverage for 2021. In a recent article...

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EEOC Proposes New Rules on Wellness Programs


By , and on Jan 26, 2021
Posted In Employee Benefits, Health and Welfare Plans, Privacy and Data Security

On January 7, 2021, the Equal Employment Opportunity Commission (EEOC) issued proposed guidance regarding employer-sponsored wellness programs and the level of incentives employers may offer employees who participate in these programs in the form of two proposed rules. On January 20, 2021, the Biden administration ordered agencies to immediately withdraw most unpublished rules, including the...

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Consolidated Appropriations Act: Health and Welfare Benefits Provisions


By , and on Jan 20, 2021
Posted In Employee Benefits, Health and Welfare Plans

The Consolidated Appropriations Act (the Act) was signed into law by the president on December 27, 2020, and includes significant health and welfare benefits provisions that affect group health plans and health insurance issuers. The Act is the most comprehensive single piece of legislation to impact group health plans since the Affordable Care Act. Access...

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Virus Stokes Telemedicine, Mental Health Benefits’ Popularity


By on Jan 19, 2021
Posted In Employee Benefits, Health and Welfare Plans, Retirement Plans

The COVID-19 pandemic that ravaged 2020 spurred workers to take advantage of telemedicine and mental health benefits more frequently, and demand for those services isn’t expected to wane in the near future, experts say. A recent article in Law360 examined three ways the pandemic had an impact on employee benefits over the past year, with...

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Healthcare and Childcare FSA Fix for 2021, Finally: Special Carryover Rules and More


By on Jan 14, 2021
Posted In Employee Benefits, Health and Welfare Plans

The Consolidated Appropriations Act provides tax relief for workers who socked away pre-tax money into flexible spending accounts (FSAs) for 2020 and couldn’t use it because of the coronavirus pandemic. Now employees may be able to carry over all of their unused funds to use later. Even ex-employees might get more time to spend down...

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