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Results: 1-7 of 7

Opportunity for FICA savings on severance

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • March 31 2010

A recent US District Court case for the Western District of Michigan may give employers authority to file for refund claims of FICA (Social Security) taxes on severance pay and to avoid FICA taxation on future severance pay

Beware unexpected tax consequences from telecommuting

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • March 21 2012

Mary worked for IT, Inc. at its headquarters in Maryland

Unreasonably low compensation and FICA taxes

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • February 29 2012

In many cases where the IRS claims that compensation is not “reasonable,” the focus is on whether the compensation is too high to be deductible by the employer

What is a trade or business and why does it matter?

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • May 16 2012

If an employer withdraws from a multiemployer plan and is assessed withdrawal liability, all members of the employer’s controlled group are liable for that assessment

The Supreme Court will decide whether FICA taxes is owed on severance pay

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • October 10 2013

I blogged here and here about Quality Stores, a case in which the Sixth Circuit Court of Appeals held that severance pay is not subject to FICA

Independent contractor or employee it can depend upon who has the burden of proof

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • January 24 2013

Those of us who work in the benefits area understand that the distinction between employee and independent contractor is an important one, but one in

IRS wins one at Supreme Court: severance pay is subject to FICA tax

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • April 1 2014

I blogged about the Quality Stores decision which at the district court and court of appeals levels held that certain severance payments were not