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Matthew H. Hawes

Partner

matthew.hawes@morganlewis.com

Pittsburgh Phone +1.412.560.7740 Fax +1.412.560.7001

One Oxford Centre, 32nd Fl.//Pittsburgh, PA 15219-6401//United States

Matthew H. Hawes helps clients navigate every aspect of employee benefits, executive compensation, and equity compensation, including the drafting and design of qualified pension and profit-sharing plans, health and welfare arrangements, deferred compensation plans, and employee agreements, as well as compliance with reporting, fiduciary responsibility, and prohibited transaction requirements of the Internal Revenue Code (IRC) and ERISA. Matt's preferred pronouns are he/him/his.

Matt regularly assists clients with all manner of executive employment, equity compensation and bonus agreements, and nonqualified deferred compensation plans, as well as long- and short-term incentive plans and severance plans and agreements. Matt also provides support in mergers and acquisitions and other types of transactional matters, including assessing benefits and liabilities before the deal and integrating the benefits after it is completed.

Matt’s experience includes representing clients during investigations and audits by the federal agencies responsible for regulation of employee benefit plans and programs, which informs his ability to help companies navigate the requirements of the Internal Revenue Service (IRS), US Department of Labor, and Pension Benefit Guaranty Corporation. Matt also assists clients with the agencies’ remedial correction programs for both qualified retirement plans and nonqualified deferred compensation plans subject to IRC Section 409A.

Matt advises clients on employee benefits matters related to Davis-Bacon Prevailing Wage Plans and legal compliance aspects of such plans, and keeps clients apprised of new legal and regulatory developments affecting all aspects of employee benefit plan design and operation.

As a co-founder of the employee benefits practice’s data privacy and cybersecurity initiative, Matt has been at the forefront of the practice's thought leadership and client advice on data privacy and cybersecurity matters. In addition, Matt regularly advises retirement plan fiduciary committees and plan administrative personnel on the intersection of ERISA’s fiduciary duties and data privacy and cybersecurity matters.

Matt is the former co-chair of the firm’s Veterans Lawyer Network, which seeks to promote the leadership and development of current and former military service members within the firm and to assist the firm’s veterans and others interested in supporting the military and veterans issues by building and fostering a sense of community, partnering with clients interested in working and networking with veterans, addressing issues important to current and former military service members, and by partnering with local and national organizations committed to providing pro bono legal services to veterans.

Previously, Matt was a law clerk for Judge Susan P. Graber of the US Court of Appeals for the Ninth Circuit. He also worked as a tax associate in a New York-based law firm, where he advised clients on US federal tax issues, including the consequences of capital markets transactions, private equity investments, and mergers and acquisitions. In that capacity he represented clients in tax controversy matters before the IRS and US federal courts.

Before earning his law degree, Matt spent more than four years serving in the United States and abroad as an officer in the United States Navy, earning the rank of lieutenant. His duties included service onboard the USS Inchon (MCS-12) as the weapons officer, assistant first lieutenant, and combat information center officer; service with the 5th Battalion, 10th Marines, 2d Marine Division as a naval gunfire liaison officer assigned to Weapons Company, 1st Battalion, 6th Marines, 24th Marine Expeditionary Unit; and service as an artillery liaison officer.

Awards and Affiliations

Next Generation Lawyer, Labor and employment: Employee benefits, executive compensation and retirement plans: design, The Legal 500 US (2016, 2018–2020)  

Rising Star, Employee Benefits, Pennsylvania Super Lawyers (2018)

Member, Law Firm of the Year, Employee Benefits & Executive Compensation, Chambers USA (2019)

Member, Law Firm of the Year, Employee Benefits (ERISA Law), US News/Best Lawyers – Best Law Firms (2019)

Admissions

  • New York
  • Pennsylvania

Clerkships

  • Clerkship to Judge Susan Graber of the US Court of Appeals for the Ninth Circuit (2007 - 2008)

Education

  • University of Pittsburgh School of Law, 2003, J.D., Summa Cum Laude
  • University of Rochester, 1995, B.A., Cum Laude

Sectors

  • Fintech
  • Banking

Services

  • Labor, Employment & Benefits
  • Executive Compensation
  • ERISA Fiduciary Duty
  • Mergers & Acquisitions

Regions

  • North America

Trending Topics

  • SECURE Act: Updates and Developments

Events

6/3/2022 - Employee Benefits and Cybersecurity and Privacy Issues: 2022 Update
1/13/2022 - A View from the Experts: DOL Cybersecurity Guidance: What It Means and How to Implement It
5/20/2021 - Understanding the Practical Impact of the DOL’s New Cybersecurity Guidance
2/16/2021 - DOL Guidance on Missing Participants is No Longer Missing
10/8/2020 - ERISA Litigation Virtual Roundtable: For Providers and Fiduciary Insurance Carriers
4/8/2020 - CARES Act: Benefits, Compensation, and Payroll Tax Considerations
4/9/2019 - Retirement Plans: Key Fiduciary Issues in 2019 – Pittsburgh
3/8/2017 - Retirement Plans: Steering the Fiduciary Ship (Pittsburgh)
12/13/2016 - Illinois CPA Society Employee Benefits Conference 2016
6/15/2016 - Data Privacy and Cybersecurity for Retirement Plans and Plan Fiduciaries: Are You at Risk?
5/10/2016 - 2016 Technology May-rathon: Breaking the Code: Employee Benefits/Executive Compensation
3/10/2016 - Hot Topics in Employee Benefits: What We’re Seeing – March 2016
4/23/2015 - WEB Networks Chicago-West Chapters Retirement and 401k Plan Trends

News

8/13/2021 - DOL Urges Recoupment of Uncashed Checks from Prior Recordkeepers, Plan Sponsor
6/17/2021 - Labor Department Investigators Want Info on Plan Cybersecurity Practices, Policies, Pensions & Investments
5/27/2021 - Albert King Is Not Forgotten, Washington Post
5/26/2021 - The DOL’s Cybersecurity Guidance in Practice, PlanSponsor
5/3/2021 - DOL Guidance Welcomed But Some Want It to Go Further, Pensions & Investments
Spring 2021 - 'False Pretenses,' Eight Ways to Help Thwart Fraudulent Theft of Participants' Assets, NAPA Net the Magazine
12/27/2019 - RMD Age Jumps to 72 in 2020 After SECURE Act, 401(k) Specialist
6/7/2019 - 4 Tips For Handling Retirement Plans' Cybersecurity Risks, Law360
7/30/2015 - Morgan Lewis Elects 24 Lawyers to the Partnership

Publications

8/13/2021 - DOL ‘Encourages’ Retirement Plan Fiduciaries to Recoup Uncashed Checks from Prior Recordkeepers
6/25/2021 - IRS Again Extends Temporary Relief from ‘Physical Presence’ Requirement for Certain Retirement Plan Elections
6/11/2021 - DOL Begins Its Cybersecurity Audit Initiative – And It’s a Doozy
4/28/2021 - A Deeper Dive into the DOL's First-of-Its-Kind Cybersecurity Guidance, A&G Magazine
4/27/2021 - LawFlash: A Deeper Dive into the DOL’s First-of-Its-Kind Cybersecurity Guidance
4/23/2021 - A Deeper Dive into the DOL’s First-of-Its-Kind Cybersecurity Guidance
3/19/2021 - The DOL Is Focusing on Cybersecurity; Plan Fiduciaries May Want to Consider Doing the Same
1/19/2021 - DOL Guidance on Missing Participants Is No Longer Missing
1/11/2021 - ‘Securing’ Your Safe-Harbor Plan: IRS Provides Guidance on SECURE Act Changes Affecting Safe-Harbor Plans
9/22/2020 - Defined Contribution Lifetime Income Illustrations Required After September 18, 2021
9/10/2020 - DOL Issues Interim Final Rule on Lifetime Income Illustrations, Lexis Practice Advisor
8/31/2020 - DOL Issues Interim Final Rule on Lifetime Income Illustrations
8/21/2020 - IRS Proposed Regulations Regarding Qualified Plan Loan Offsets
7/1/2020 - New IRS Guidance on Mid-Year Safe Harbor Suspension During COVID-19
6/29/2020 - IRS Releases New Guidance for Distributions and Loans from Retirement Plans Under CARES Act
5/22/2020 - DOL Issues Final Rules for New Retirement Plan Electronic Disclosure Safe Harbor
5/5/2020 - CARES Act: IRS Q&As Address Retirement Plan Distribution and Loan Issues
5/4/2020 - COVID-19: DOL Issues Deadline Relief and Other Guidance for Retirement Plans
4/27/2020 - Approving QDROs During Court and Government Office Closures
4/16/2020 - Enforcing the $100,000 Coronavirus Related Distribution Limit on Multiple Plans in the Same Controlled Group
April 1, 2020 (Payroll Tax and Fringe Benefit Provisions section updated April 22, 2020; Executive Compensation Provisions section updated April 6, 2020) - CARES Act Brings Compensation, Benefits, and Payroll Tax Changes
3/26/2020 - Updates on Hardship Withdrawal Amid the COVID-19 Crisis
12/23/2019 - SECURE Retirement Legislation Becomes Law: Overview of Provisions Affecting Retirement Plans
12/6/2019 - Cybersecurity: Don't Assume Outsourced Administration Is Duty-Free, ASPPA
12/2/2019 - Protecting Participant Data When Outsourcing Administrative Duties
12/2/2019 - Retirement Plan Cybersecurity: Don’t Assume Outsourced Administration Is Duty Free
11/25/2019 - Closed Defined Benefit Plans: IRS Again Extends Nondiscrimination Testing Relief Through 2020 and Expands Relief to BRF Testing
11/21/2019 - DOL’s Proposed Notice and Access Electronic Disclosure Safe Harbor: An Analysis
3/11/2019 - Back from the Dead: The IRS Breathes New Life into Retiree Lump Sum
12/5/2018 - Hardship Regulations Revisited: Communications and Nonqualified Plans
11/16/2018 - LawFlash: Hardship Withdrawal Regulations Proposed by IRS
11/15/2018 - IRS Proposes Regulations Regarding Hardship Withdrawals
3/28/2018 - DOL's ERISA Enforcement Activity on the Rise, Law360
5/12/2017 - Proposed Regulations Ease Rules Regarding Use of Forfeitures for QMACs and QNECs
10/4/2016 - Without Fanfare: IRS Issues New Revenue Procedure on EPCRS
8/25/2016 - IRS Rollover Relief Rolls Out!
5/5/2016 - “Substantial Compliance” Not Enough; Second Circuit Requires Strict Compliance with Claims Procedures to Receive Deferential Review of a Claim
4/7/2016 - Fiduciary Risk in Data Privacy and Cybersecurity? You Bet!
2/12/2016 - DOL Focuses Attention on Benefit Payment Practices of DB Plans
9/10/2015 - Include the SOL in Your Benefit Denial Letter (or You'll Be SOL)
2/4/2015 - M&A Basics: Pension, Savings, and Welfare Plan Issues