Matthew J. Gaul is a partner in the Corporate & Financial Services Department and a member of the firm’s Insurance Transactional and Regulatory Group. Matt’s practice lies at the intersection of the insurance business and public policy. He advises insurance companies and other financial institutions on government investigations and complex regulatory matters, including the application of insurance regulation to artificial intelligence and other technological innovations. Matt has extensive experience with market conduct examinations, insurance product innovation and regulation, financial services regulation reform and modernization, and insurance and reinsurance transactional matters.

Matt spent nearly seven years in New York state government serving in a variety of leadership positions. He was Deputy Superintendent for Life Insurance in the New York State Insurance Department (now the Department of Financial Services), where he oversaw regulation of the financial solvency and sales practices of life insurers in the state. He also served in the New York State Attorney General's Office as Chief of the Investor Protection Bureau.

Chambers USA (2023) ranks Matt among the leading practitioners in the area Insurance: Transactional & Regulatory - New York.


Prior to joining Willkie in 2021, Matt was a partner at Mayer Brown.

After law school, Matt clerked for Judge Terence T. Evans on the US Seventh Circuit Court of Appeals and John S. Martin, Jr. on the US District Court for the Southern District of New York.



Loyola Law School, Los Angeles, J.D. (magna cum laude), 1998 Yale University, B.A. (with distinction), 1992

Bar Admissions

New York

Court Admissions

United States District Court, Southern District of New York

Events & Speaking Engagements

Speaking Engagement
ALIC 2023 Annual Meeting