Matthew Chiarello focuses his practice on employee benefits, including compliance with the requirements of the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code. To that end, Matthew regularly assists employers in the design, administration, and documentation of qualified and non-qualified retirement plans, health and welfare plans, and executive compensation programs.
Matthew’s experience is varied and dynamic in order to keep pace with the ever-evolving landscape of employee benefits law. In particular, Matthew has navigated investigations of both retirement and medical plans by the Department of Labor and corrected qualified plan failures with the Internal Revenue Service. He also helps resolve benefits integration and other issues arising in the context of complex corporate transactions. Likewise, Matthew analyzes executive compensation arrangements and employment agreements with a focus on compliance with Section 409A of the Internal Revenue Code.
He has also helped clients identify and correct failures to comply with federal COBRA (and Arizona mini-COBRA), including filing Form 8928 with the Internal Revenue Service. Matthew has worked with employers to structure student loan relief and educational assistance programs. He also has experience analyzing eligibility for Employee Retention Credits.
Matthew helps employers meet the requirements of the Affordable Care Act (ACA) and other federal laws applicable to health and welfare plans. Of note, Matthew has helped employers comply with the reporting requirements of the ACA and has abated multi-million dollar large employer shared responsibility penalties assessed by the Internal Revenue Service via the Letter 226J and Notice 972CG.
Matthew is a contributor to Snell & Wilmer’s Benefits Blog, which offers analysis and commentary on employee benefits and executive compensation matters. In addition, Matthew pioneered a monthly short form Benefits Blurb that summarizes complex issues into a user friendly format. He is also an active member of the firm’s Hiring and Community Involvement Committees.