Dominic DeMatties is a partner with Alston & Bird’s Employee Benefits & Executive Compensation Team. Dominic focuses on the design and compliance of qualified and nonqualified deferred compensation plans. He has significant practical and policy experience related to 401(k) plans, employee stock ownership plans (ESOPs) and defined benefit plans, in particular those that provide for shared risk such as cash balance plans, variable annuity plans and multiemployer plans. Dominic also has significant experience with employee benefits matters arising in mergers and acquisitions.
Before joining Alston & Bird, Dominic served as an attorney-advisor in the Office of the Benefits Tax Counsel at the U.S. Department of the Treasury. In that role, Dominic helped develop tax policies and guidance related to qualified and nonqualified deferred compensation plans. His work focused on guidance and policy related to ESOPs, hybrid pension plans, governmental plans, 409A, 457(f), nondiscrimination, multiemployer plans and a variety of issues relating to single-employer defined benefit plans including issues . His work included close collaboration with attorneys from the Office of Chief Counsel at the IRS, as well as with IRS actuaries and professionals at the Pension Benefit Guaranty Corporation (PBGC) and the Department of Labor. Dominic played a leading role in developing regulations and other guidance implementing the Multiemployer Pension Reform Act of 2014 and providing legal advice to the team that analyzes applications received under the law.