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.
Healthcare and Childcare FSA Fix for 2021, Finally: Special Carryover Rules and More
By Jacob Mattinson 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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Agencies Issue Final Employer Healthcare Price Transparency Rule
By Jacob Mattinson and Sarah Raaii on Dec 10, 2020
Posted In Employee Benefits, Health and Welfare Plans
On October 29, 2020, the US Departments of Health and Human Services, Labor, and Treasury (collectively, the Departments) issued the Transparency in Coverage final rule (the Rule), along with a fact sheet, setting forth requirements for group health plans and health insurance issuers to disclose cost-sharing information upon request to participants, as well as additional...
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IRS Announces 2021 Employee Benefit Plan Limits
By Jeffrey Holdvogt, Jacob Mattinson and Brian Tiemann on Oct 28, 2020
Posted In Employee Benefits, 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 2021. Nearly all of the dollar limits currently in effect for 2020 will remain the same, with only a few amounts experiencing minor increases for 2021. Access the article.
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“Because of Bostock” – Court Delays HHS Rule Re-interpreting Section 1557 Discrimination “Because of Sex”
By Jacob Mattinson, Todd Solomon, Gregory Fosheim and Winnie Uluocha on Aug 25, 2020
Posted In Benefit Controversies, Employee Benefits, Health and Welfare Plans
One day before an updated rule of the US Department of Health and Human Services regarding Section 1557 of the Patient Protection and Affordable Care Act took effect, the US District Court for the Eastern District of New York ordered a stay and issued a preliminary injunction precluding the most recent final rules from becoming...
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Use a Checklist to Avoid LGBTQ Discrimination in Your Benefits Programs
By Jacob Mattinson on Jul 21, 2020
Posted In Benefit Controversies, Employee Benefits, Employment, Health and Welfare Plans
The US Supreme Court ruled June 15 in Bostock v. Clayton County, Ga. that the prohibition against sex discrimination in the workplace under Title VII of the Civil Rights Act covers sexual orientation and gender identity. Title VII applies to employers with 15 or more employees, including part-time and temporary workers. Following the decision, benefits experts...
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HHS Finalizes Anti-Discrimination Revisions to ACA Section 1557
By Jacob Mattinson, Gregory Fosheim, Winnie Uluocha and Todd Solomon on Jul 14, 2020
Posted In Benefit Controversies, Health and Welfare Plans
On June 12, 2020, the Office for Civil Rights (OCR) of the US Department of Health and Human Services (HHS) finalized a rule under Section 1557 of the Patient Protection and Affordable Care Act (the 2020 Final Rule) that rescinds certain protections afforded to LGBTQ individuals and persons with limited English proficiency. At the same...
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Agencies Issue Helpful FAQs on COVID-19 Testing Coverage
By Jacob Mattinson on Jul 7, 2020
Posted In Employee Benefits, Employment, Health and Welfare Plans
The US Departments of Labor, Health and Human Services, and Treasury issued a second set of answers to frequently asked questions. The tri-agency FAQs (Part 43) clarify important health and welfare provisions under the Families First Coronavirus Response Act (FFCRA), which became law on March 18, 2020, and the Coronavirus Aid, Relief, and Economic Security (CARES)...
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LGBTQ Title VII Ruling May Impact Your Employee Benefit Plan
By Jacob Mattinson on Jun 23, 2020
Posted In Benefit Controversies, Employee Benefits, Employment, Health and Welfare Plans
On Monday, June 15, 2020, the US Supreme Court held in Bostock v. Clayton County that Title VII of the Civil Rights Act of 1964 protects transgender, gay and lesbian employees (and prospective employees) from workplace discrimination based on sex. This means that the protective authority of Title VII for LGBTQ individuals generally extends to employer-sponsored healthcare...
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DOL Issues Final Electronic Disclosure Rule for Retirement Plans
By Jacob Mattinson, Alan D. Nesburg, PC and Erin Steele on Jun 16, 2020
Posted In Employee Benefits, Retirement Plans
Under the recently published final rule issued by the US Department of Labor, retirement plan administrators can choose to deliver required disclosures electronically by complying with the conditions of a new safe harbor. The final rule represents an opportunity for retirement plans to save costs and enhance participant access to disclosure documents. Access the full...
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IRS Issues Relaxed Cafeteria Plan Rules
By Jacob Mattinson and McDermott Will & Emery on May 26, 2020
Posted In Health and Welfare Plans
To help cafeteria plan participants address challenges arising from the COVID-19 crisis, the Internal Revenue Service recently issued guidance allowing employers to make a number of participant-friendly changes under their cafeteria plans. While employer adoption of these more flexible rules is voluntary, plan sponsors should work with third-party administrators, insurance providers and legal advisors to...
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