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Results: 1-6 of 6

Startup investors and the new Medicare surtax

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • November 8 2012

Currently, all U.S. individual wage earners are subject to a 1.45 Medicare tax on all of their wages and self-employed individual taxpayers are subject to 2.9 tax on their “self-employment taxable income”

Dec. 31 deadline for severance pay provisions in employment agreements to comply with Section 409a

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • October 11 2012

Many employment agreements, especially those for high-level executives, provide severance pay upon a change in control or a termination without cause, but only if the employee signs a release of claims

Supreme Court rules on health care reform: what does this mean for employers?

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • July 19 2012

As most people know now, the Patient Protection and Affordable Care Act (“ACA”) survived review by the Supreme Court and was found to be constitutional

The Washington Department of Revenue’s draft excise tax advisory on paymasters will this affect you?

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • June 26 2012

The Washington Department of Revenue (DOR) is revisiting the taxablenon-taxable status of paymasters

Should we repeal Section 409a?

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • October 26 2010

I've been complaining about Section 409A of the Internal Revenue Code for some time

Tax credits for angel investors? Yes, a great idea

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • September 8 2010

Thank you to Scott Shane for writing about the recently proposed Innovative Technologies Investment Incentive Act of 2010 (the "Bill"