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.
- Day to day employee benefits counsel to a broad range of privately held and publicly traded companies with as few as 20 employees to as much as 40,000 employees.
- Frequently assists clients with reviewing their overall compensation and benefits structure in order to attract and retain talent.
- Successfully appealed IRS Affordable Care Act penalty letters for dozens of clients with penalties ranging from $2,000 to $15,000,000.
- Go to expert in correcting retirement plan errors with one plan recently obtaining IRS approval of corrections impacting over 5,000 401(k) plan participant accounts.
- Provide clients with annual employee benefit training seminars on various topics such as ERISA fiduciary rules, HIPAA compliance, and remote worker tax compliance.
Honoree, Best Lawyers in America, Tax Law (2023)
All Service Areas
- Cleveland-Marshall College of Law (2007)
JD, magna cum laude
- Cleveland State University (2007)
- Robert Morris University (2003)
B.S.B.A., cum laude
- State - Ohio
Speeches and Publications
- Speaker, "Key Executive Compensation Issues and Considerations Explored," The Knowledge Group Webinar, Nov. 8, 2022.
- Panelist, “Fall of Roe and the Workplace," Chicago Bar Association Labor & Employee Committee Webinar, Sept. 14, 2022.
- Speaker, "Golden Parachute Rules," LexisNexis Video, Aug. 5, 2022.
- Panelist, "Building Great Teams with Stock Plans" Webinar, June 22, 2022.
- Featured Speaker, "Rust Belt Rundown" Podcast, Rust Belt Recruiting, June 9, 2022.
- Quoted, "State Abortion Laws Raise ERISA Preemption Questions," Law360, Oct. 26, 2022
- Author, "Equity Incentive Compensation Plans for Start-Ups," LexisNexis Practical Guidance Article, September 2022.
- Featured, "Offering benefits in a post-Dobbs world is complex decision," Crain's Cleveland Business, July 22, 2022.
- Author, "Dobbs Decision: Implications for Employer-Sponsored Group Health Plans," Taft, June 30, 2022.
- Author, "Section 280 Due Diligence Information Request Template for LexisNexis Practical Guidance - Section 280G Resource Kit," LexisNexis, May 2022.
- Cleveland Metropolitan Bar Association
- Tax Club of Cleveland