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 Announces Employee Benefit Plan Limits for 2017
By Diane Morgenthaler, Jeffrey Holdvogt and Jacob Mattinson on Oct 28, 2016
Posted In Employment, Health and Welfare Plans, Retirement Plans
The Internal Revenue Service recently announced the cost-of-living adjustments to the applicable dollar limits for various employer-sponsored retirement and welfare plans for 2017. Although some of the dollar limits currently in effect for 2016 will change, the majority of the limits will remain unchanged for 2017. Read the full article here.
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Second Circuit Applies Stricter Rules for a Plan Administrator’s Noncompliance with Benefit Claims Regulations
By Jacob Mattinson on May 24, 2016
Posted In Benefit Controversies, Employment, Health and Welfare Plans, Labor, Retirement Plans
The US Court of Appeals for the Second Circuit’s recent ruling addresses various issues that could arise during a plan administrator’s review of a participant’s benefit claim and appeal and any ensuing litigation, including the deference to be granted upon review in a federal court, civil penalties and the possibility of introducing additional evidence outside...
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New FAQs Address Implementation of the Affordable Care Act, Mental Health Parity and Addiction Equity Act, and the Women’s Health and Cancer Rights Act
By Jacob Mattinson on May 12, 2016
Posted In Health and Welfare Plans, Labor
Recent guidance clarifies important issues under the Affordable Care Act, Mental Health Parity and Addiction Equity Act, and Women’s Health and Cancer Rights Act. Read the full article.
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IRS Announces Limits for Health Savings Accounts and High-Deductible Health Plans for 2017
By Jacob Mattinson on May 3, 2016
Posted In Health and Welfare Plans
Recently the Internal Revenue Service (IRS) announced (see Revenue Procedure 2016-28) cost-of-living adjustments to the applicable dollar limits for health savings accounts (HSAs) and high-deductible health plans (HDHPs) for 2017. Although one of the dollar limits currently in effect for 2016 will change, the majority of the limits will remain unchanged for 2017, with some...
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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...
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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.
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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.
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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...
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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...
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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...
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