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.
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-...
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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...
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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...
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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...
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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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