Matthew Whitehorn

Philadelphia, PA

MATT WHITEHORN is a partner in Dilworth Paxon LLP’s Tax Group, Chair of its Employee Benefits Group, and Chair of its Pro Bono Committee. He was the 2016-2017 Chair of the IRS Advisory Committee on Tax Exempt Organizations and Government Entities (ACT) and a member of the ACT Employee Plans Subgroup from 2014-2017.

Matt works with clients on a broad range of employee benefits matters and has spent over 30 years focusing his practice on ERISA issues. In addition to ERISA and retirement plan fiduciary requirements, he regularly addresses benefits issues such as: Affordable Care Act compliance; governmental and
tax-exempt employer pension and 457(b) plans; employee benefits in bankruptcy; compliance reviews of qualified retirement plans; non-qualified deferred compensation plans and compliance with Code Section 409A and Code Section 457(f) requirements; IRS and DOL correction programs; municipal pension plans; PBGC issues; and COBRA.

Matt is an Adjunct Law Faculty at Temple University Law School and has taught Qualified Employee Benefit Plans and Executive Compensation through its Graduate Tax Program. He has authored or co-authored many book chapters and other writings. He co-authored a chapter on bankruptcy issues in the book ERISA: A Comprehensive Guide, which is updated annually, as well as a chapter on PBGC issues in Norton Bankruptcy Law and Practice. In the October 2020 issue of The NAPPA Report, Matt co-authored an article entitled “Governmental Plan Relief Re : COVID-19.” He also has annually updated a Lexis Practical Guidance article he co-authored entitled “Defined Benefit Plan Involuntary Terminations.”