Illinois’s Tier 2 pension system might fail the federal FICA safe harbor test, exposing employers and employees to retroactive Social Security taxes. This session examines the history of Tier 2, why Tier 2 could fail the test, the resulting financial consequences, and recent legislative fixes that have been contemplated by the General Assembly.
Thomas Mazur is an experienced attorney specializing in workers’ compensation and public safety pension cases, dedicated to protecting the rights and benefits of injured workers and first responders. With a deep understanding of the challenges faced by public safety professionals, Thomas combines his legal expertise with firsthand knowledge gained from his career as a firefighter. This unique perspective allows him to advocate passionately and effectively for his clients, ensuring they receive the compensation and support they deserve. Based in Marengo, Thomas is committed to serving his community both in the courtroom and on the front lines. Outside of work, he enjoys spending time with his wife and children, supporting local events, and mentoring young firefighters. Whether fighting for justice in legal matters or responding to emergencies, Thomas brings integrity, dedication, and compassion to everything he does.
John E. Motylinski represents local government entities, with a focus on fire protection districts, public pension funds, municipalities, townships, and school districts. He provides services in matters involving labor and employment, personnel issues, public pensions, local government liability issues, student issues, landlord/tenant disputes, and litigation.
Mr. Motylinski advises and represents clients in all aspects of local government law. He assists employers and fire and police commissions in the hiring, promotion, and discipline of personnel. He also represents employers in the collective bargaining process, as well as other labor relations matters. Mr. Motylinski regularly represents clients before courts and administrative agencies, and routinely attends public board meetings as corporate counsel.
EDUCATION
Taylor is from a working-class community and a family of public employees and is committed to supporting every employee in every aspect of their working lives. He guides public pension funds regarding fiduciary duties, plan governance “best practices,” investments, open government issues, benefits eligibility and administrative review, litigation, and tax qualification issues. He assists labor unions with contract negotiations, grievance and interest arbitration, unfair labor practice proceedings, elections, organizing drives, and representation petitions. He helps individual employees deal with “wage theft,” employment discrimination, sexual harassment, and family and medical leave violations.
Education
* The Supreme Court of Illinois does not recognize certifications of specialties in the practice of law, and the certificate is not a requirement to practice law in Illinois.
Dan is a Vice President and Actuary, working primarily with staff in Chicago’s office. He has more than 30 years of experience in benefits consulting and focuses primarily on public sector pension consulting. Dan’s clients have included statewide pension plans, municipalities and counties, boards, transit authorities, public safety plans as well as Native American systems. Dan has written and/or co-authored several public sector retirement industry articles and studies and occasionally speaks at industry and actuarial conferences.
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Opening Plenary: The Coming Storm: The Impact of Federal Action on Illinois Labor
Original Program Date: 11/07/2025 |
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Labor Relations and Federal Policy Impacts on Higher Education Institutions in Illinois
Original Program Date: 11/07/2025 |
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Labor Relations and the First Amendment in Times of Increasing Political Polarization
Original Program Date: 11/07/2025 |