SECURE 2.0 Takes Second Bite at Retirement Security

Jeffrey (Jeff) M. Holdvogt regularly counsels public and privately held companies and tax-exempt organizations on a wide range of employee benefits matters. These include the design and administration of complex pension, 401(k) and 403(b) plans, nonqualified and executive deferred compensation arrangements, fiduciary and plan investment issues under the Employee Retirement Income Security Act (ERISA), internal compliance reviews and voluntary correction filings, and benefit plan matters arising from mergers and acquisitions, as well as other ongoing day-to-day retirement and executive compensation issues.

Jeff has extensive experience representing clients in negotiations with the Internal Revenue Service (IRS), US Department of Labor (DOL) and Pension Benefit Guaranty Corporation regarding plan audits, determination letters, private letter rulings and correction filings. He routinely advises employers and employee benefits committees on ERISA fiduciary matters, corporate governance and fiduciary responsibility for employee benefit plans. He also regularly drafts nonqualified deferred compensation arrangements, supplemental executive retirement plans and advises on issues under Code Sections 409A, 457, 280G and 83 regarding compensation arrangements for executives.

Jeff is a frequent author of articles on benefit plan compliance issues for publications such as Bloomberg Law and has been invited to speak before leading industry organizations including the American Bar Association, the ERISA Industry Committee and the Plan Sponsor Council of America.

Advises boards and senior executives on multidisciplinary executive compensation and employee benefits matters

Counsels clients on compensation strategy, governance, and regulatory compliance

Represents clients in executive compensation and employee benefits litigation

Guides organizations through complex compensation and benefits matters

Jacob 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 plan qualification issues. He also counsels privately and publicly held corporations and tax-exempt entities on a variety of benefits and Employee Retirement Income Security Act (ERISA) issues, including ERISA fiduciary issues, compliance with the Affordable Care Act and the Health Insurance Portability and Accountability Act (HIPAA), ERISA implications in corporate transactions, ERISA administrative claims and appeals, and executive compensation matters.

While in law school, Jacob was editor in chief of the Penn State Law Review. In addition, Jacob served as a legal intern for the Honorable Judge Renee Cohn Jubelirer of the Commonwealth Court of Pennsylvania. Jacob is the Chairperson of the Young Professionals Board of Equip for Equality. Internally, Jacob serves on the Firm's Pro Bono and Community Service Committee.

Brian J. Tiemann counsels public and private companies on a broad range of employee benefit matters, including matters related to pension plans, 401(k) plans and executive and incentive compensation. He advises plan fiduciaries with respect to their fiduciary duties, investment policies and alternative investments. He also advises multinational clients on global employee benefits matters, particularly with respect to global incentive compensation plans. Brian has extensive experience negotiating investment management agreements and service provider agreements.

Brian regularly advises clients on prohibited transaction issues and has successfully obtained prohibited transaction exemptions from the US Department of Labor on behalf of multiple clients. His experience includes advising on compliance with statutory and class prohibited transaction exemptions, as well as on captive reinsurance arrangements.

He represents clients in negotiations before the Internal Revenue Service and the US Department of Labor and Pension Benefit Guaranty Corporation, including in connection with plan audits. He has assisted clients with internal compliance reviews, voluntary correction filings under the Employee Plans Compliance Resolution System (EPCRS) and applications for determination letters on tax qualification.

Brian is a frequent author and speaker on employee benefits issues related to the investment of tax-qualified plan assets and issues resulting from domestic partnerships and same-sex marriages. Brian has presented at the Association for Financial Professionals’ annual conferences, the New York University Institute on Federal Taxation and the Out & Equal Workplace Summit.

Brian serves on the Firm’s Diversity & Inclusion Committee and the Recruiting Committee, and co-heads the Firm’s summer associate programs for the Chicago office.