Trump Accounts: Sec. 530A Rules, Plan Documents, Contributions, Investments, and Distributions

Mr. DeMatties is a partner in the firm’s Employee Benefits & Executive Compensation practice group. He focuses his practice on design, implementation and administration of a wide range of employee benefit programs, with an emphasis on compliance of tax-qualified and nonqualified deferred compensation arrangements with ERISA, the Internal Revenue Code (such as the tax qualification rules, 409A, and excise tax provisions), and other applicable laws and rules. Mr. DeMatties has significant practical and policy experience across a wide range of employee benefits arrangements with a particular emphasis on employee stock ownership plans (ESOPs), 401(k) and other defined contribution plans, association multiple employer plans (MEPs), pooled employer plans (PEPs) and other open MEPs, multiemployer plans, and defined benefit plans, particularly those that provide for shared risk, such as cash balance plans and variable annuity plans. He is a frequent speaker on a wide range of ERISA and tax issues related to employee benefit plans.

Mr. Slack is counsel in the firm’s Employee Benefits & Executive Compensation group. He brings nearly two decades of substantive federal tax and regulatory experience to advising corporate clients on complex retirement plan and corporate tax matters. Prior to joining the firm, Mr. Slack held leadership roles at the Internal Revenue Service, including nine years as an executive within the IRS Large Business & International and Employee Plans Divisions. He also worked as detailed tax counsel with the Senate Finance Committee, reviewing, revising and developing benefits and tax legislative issues.