Matthew D. Clyde

Member

Pittsburgh

(412) 620-6517

(412) 275-2390

Matthew Clyde has broad experience with employee benefit matters in corporate acquisitions, dispositions, and mergers; employee stock ownership plans (ESOPs); ERISA fiduciary duties and prohibited transactions; tax, Affordable Care Act and ERISA concerns for employee health and welfare benefit plans; and executive compensation matters.

In addition, Matt assists in strategic planning and advice in employee benefits litigation, including managing claims disputes governed by the ERISA claims and appeals process. He assists employers dealing with audits and inquiries from various federal and state governmental agencies, including the Internal Revenue Service, the Department of Labor and the Pension Benefit Guaranty Corporation. Matt also advises clients on compliance issues related to 280G and 409A of the Internal Revenue Service Code. Matt’s executive compensation experience includes assisting employers and executive employees with drafting and administering equity and non-qualified deferred compensation plans, including individual deferred compensation agreements, stock option plans, and stock appreciate rights plans.

Matt is experienced in multiemployer pension plan withdrawal liability issues and regularly counsels employers facing or undergoing withdrawal from multiemployer pension plans. Matt has guided employers successfully through pension plan withdrawal liability litigation that threatened the viability of the company.

Experience

News

42 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers & Rising Stars

May 24, 2023

Super Lawyers has selected 42 Cozen O'Connor attorneys to the 2023 Pennsylvania Super Lawyers and Rising Stars lists.

Investindustrial’s Agreement to Purchase Majority Stake of Eataly S.p.A

October 17, 2022

Cozen O’Connor served as U.S. and Canadian counsel in Investindustrial’s acquisition of a majority stake in Eataly S.p.A., the global chain of upscale Italian marketplaces. A team led by M&A attorney and Italy Practice chair Christian Moretti conducted significant due diligence of more than 20 Eataly businesses in the United States and Canada, in collaboration with Deloitte Legal Italy and Studio Legale Chiomenti. For nearly two decades, Eataly has been operating high-quality Italian food markets and restaurant concepts in prestigious locations across the globe, including flagship stores in New York, Chicago, Los Angeles, Boston, Dallas, and Silicon Valley.

49 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

June 01, 2022

Super Lawyers has selected 49 Cozen O'Connor attorneys to the 2022 Pennsylvania Super Lawyers and Rising Stars lists.

47 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

May 28, 2021

Super Lawyers has selected 47 Cozen O'Connor attorneys to the 2021 Pennsylvania Super Lawyers and Rising Stars lists.

Fifty-Eight Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

June 05, 2020

Super Lawyers has selected 58 Cozen O'Connor attorneys to the 2020 Pennsylvania Super Lawyers and Rising Stars lists.

Fifty-four Cozen O’Connor Attorneys Named 2018 Pennsylvania Super Lawyers and Rising Stars

June 12, 2018

Super Lawyers has named 54 Cozen O'Connor attorneys to its 2018 Pennsylvania Super Lawyers and Rising Stars lists.

Publications

Secure Act 2.0 [Alert]

February 23, 2023

SECURE Act 2.0 is one of the most significant pieces of retirement plan legislation in recent memory and contains new rules impacting every kind of retirement plan.

Department of Labor Proposes New Self-Correction Option for Retirement Plan Prohibited Transactions [Alert]

January 27, 2023

The U.S. Department of Labor has proposed an update to its voluntary fiduciary corrections program to allow fiduciaries to correct errors in retirement plans.

Employee Benefits in Bankruptcy - Portfolio 380 [Bloomberg Tax]

October 17, 2022

Matthew Clyde co-authored the Bloomberg Tax Portfolio addressing the interplay of benefits and bankruptcy law.

A Revised Post-Coronavirus Return to Work Checklist [Alert]

June 07, 2021

In light of recent guidance issued by the Center for Disease Control and the EEOC, we have updated our Return to Work Checklist.

Employee Benefits and Executive Compensation Provisions in the American Rescue Plan Act [Alert]

March 12, 2021

Robert Kaplan, Matt Clyde, and Lynn Brehm discuss the American Rescue Plan Act of 2021 and how it affects employee benefit plans and publicly traded companies’ tax deductions for executive compensation.

IRS Allows Greater Cafeteria Plan Flexibility During COVID-19 Crisis [Alert]

May 14, 2020

John Wilson, Jay Dorsch, Lynn Brehm, Robert Kaplan, and Matt Clyde discuss IRS Notice 2020-29 allowing employers to provide flexibility to employees to change their elections under cafeteria plans through December 31, 2020.

The CARES Act Provides New Distribution and Loan Options for Individual Account Retirement Plans [Alert]

April 03, 2020

Matthew Clyde explains how the CARES Act may impact individual retirement accounts.

Education

  • Duquesne University School of Law, J.D., summa cum laude, 2012
  • Clarion University of Pennsylvania, B.S., magna cum laude, 2005

Awards & Honors

Pennsylvania Super Lawyers - Rising Star 2018, 2020 - 2023

  • Pennsylvania