Matthew focuses his practice on employee benefits and executive compensation matters. He is experienced in a wide range of employee benefits matters, including tax qualified retirement plans (401(k) plans, pension plans, employee stock ownership plans (“ESOPs”), etc.), nonqualified deferred compensation plans and arrangements, welfare benefit plans, COBRA, HIPAA, and Affordable Care Act issues. Matthew also advises clients regarding compliance with Internal Revenue Code Sections 280G and 409A. His executive compensation experience includes employee fringe benefit plans, stock option plans, supplemental executive retirement plans (SERPs), employment agreements, severance plans, and various other forms of incentive compensation arrangements.

In addition to assisting employers with day-to-day employee benefits-related matters, Matthew has guided employers through cases where the employer participated in a distressed multiple employer welfare arrangement (MEWA) where a court appoints a receiver/independent fiduciary to oversee plan liquidation and payment of employee medical claims. Matthew also counsels clients on employee benefit matters in employer bankruptcies.

Matthew advises tax-exempt entities from formation to termination, and represents clients in controversy proceedings before the IRS and the Department of Labor.