Jacob Mattinson

Jacob Mattinson

McDermott Will & Emery

Contact  |  View Bio  |  RSS

Latest Publications

Share:

HHS Guidance Clarifies that Insurance Companies Must Make Available Health Insurance Coverage for Same-Sex Spouses

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...more

4/2/2014 - CMS Healthcare HHS Marriage PHSA Same-Sex Marriage

Final Regulations Issued Regarding Employer Shared Responsibility Under the ACA

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...more

2/19/2014 - Affordable Care Act Employee Benefits Employer Mandates Healthcare Pay or Play Shared Responsibility Rule

View From McDermott: Employer Pay-or-Play Mandates Under Health-Care Reform

This fall, open enrollment is well underway for individuals and small employers under the state and federally facilitated marketplace exchanges created by the Affordable Care Act. As exchange coverage becomes available,...more

1/15/2014

New FAQs Released Regarding Implementation of the Affordable Care Act and Mental Health Parity

Recent guidance clarifies important issues under the Affordable Care Act, including mental health parity requirements; coverage of preventive care services; cost-sharing requirements; and out-of-pocket maximums, wellness...more

1/15/2014 - Affordable Care Act Healthcare Healthcare Reform Indemnity Insurance Mental Health Mental Health Parity Rule MHPAEA Preventive Health Care

Same-Sex Marriage in Illinois

With same-sex marriages to begin in the state of Illinois next year, employers should expect an increase in requests for spousal benefit coverage from employees who have legally married their same-sex partners. The new law...more

11/12/2013 - DOMA Employee Benefits Marriage Same-Sex Marriage SCOTUS US v Windsor

IP Update, Vol. 16, No. 10, October 2013

No Case or Controversy in DJ Against Patentee Who Sued Manufacturer’s Customers: Cisco Systems, Inc. v. Alberta Telecommunications Research Center - In a non-precedential opinion addressing declaratory judgment...more

11/1/2013 - Cisco Claim Construction Copyright FRAND Offsets Patent Infringement Patent Litigation Patent-Eligible Subject Matter Patents Telecommunications Trademark Policing Trademarks

New California Law Affects State Taxation of Employer Tax Gross-Ups for Domestic Partners

The California state legislature recently enacted a law that may affect the taxation of benefits an employer provides to same-sex domestic partners in the state. California AB 362 excludes from gross income for California...more

10/30/2013 - DOMA Domestic Partnership Income Taxes Same-Sex Marriage SCOTUS State Taxes Tax Benefits US v Windsor

IRS Issues Proposed Regulations on Information Reporting under the Affordable Care Act

Recently issued guidance clarifies annual information reporting requirements for insurers and employers under the Affordable Care Act (ACA). The required reporting enables the Internal Revenue Service to determine compliance...more

9/12/2013 - Affordable Care Act Compliance Employer Mandates IRS Proposed Regulation Reporting Requirements Shared Responsibility Rule Tax Credits

Two Federal Courts Recognize Same-Sex Spousal Rights for Residents of States Not Permitting Same-Sex Marriage

Obergefell v. Kasich and Cozen O’Connor v. Tobits may reflect a growing trend of courts and other bodies to recognize same-sex marriages validly celebrated elsewhere even if the couple’s current state of residence does not...more

8/2/2013 - Death Benefits DOMA Employee Benefits ERISA Residency Requirements Same-Sex Marriage SCOTUS Surviving Spouse

Employers Should Review How Plan Documents Define Spouse in Light of Recent Benefits Litigation

Two recent cases challenging benefit eligibility for same-sex spouses highlight the need for employer-sponsored retirement and welfare plans to clearly define "spouse" for eligibility purposes. Employers may want to review...more

4/30/2013 - DOMA Eligibility Employee Benefits ERISA Same-Sex Marriage

Finalized ACA Regulations on Transitional Reinsurance Program Premiums and Potential Effects for Employer-Sponsored Group Health...

As part of the Patient Protection and Affordable Care Act, the U.S. Department of Health and Human Services (HHS) recently released final regulations regarding the transitional reinsurance program fee effective in CY 2014. ...more

3/7/2013 - Affordable Care Act COBRA Employer Group Health Plans HHS Qualified Benefit Plans Reinsurance Transitional Reinsurance Program

Proposed ACA Regulations on Transitional Reinsurance Program Premiums and Potential Effects for Employer-Sponsored Group Health...

As part of the Patient Protection and Affordable Care Act (ACA), the U.S. Department of Health and Human Services (HHS) recently released proposed regulations regarding the estimated amount of annual contributions that are...more

12/7/2012 - Affordable Care Act Employer Group Health Plans HHS Medicare

2013 Expiring and Changing Employee Tax Provisions

With the fiscal cliff approaching in 2013, several favorable tax provisions affecting individuals and businesses are set to expire. Given this uncertainty, employers must prepare for changing payroll taxes and new limits on...more

11/28/2012 - 3.8% Medicare Tax Adoption Affordable Care Act Fiscal Cliff Flexible Spending Accounts Payroll Taxes

13 Results
|
View per page
Page: of 1