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Holiday gifts that keep on giving... to Uncle Sam

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • December 17 2007

Companies often show their appreciation for their employees’ hard work throughout the year by presenting them with small holiday gifts

Executive compensation: IRS announces changes in substantial risk of forfeiture rules

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • April 4 2008

Many executives and highly-compensated employees of tax-exempt and governmental employers are making elective deferrals to plans known as 457(f) plans or participate in non-qualified excess benefit plans or SERPs

Section 409A in a nutshell

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • May 16 2008

Compensation subject to Section 409A may result in additional tax and interest to the employee, including an obligation on the part of the employer to report that the compensation is subject to such additional tax and interest, unless (i) the compensation does not constitute, or is excepted from the definition of, a "deferral of compensation" or (ii) payment of the compensation complies with Section 409A

FICA tax: is it necessary to pay FICA taxes for summer employees?

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • June 6 2008

The Federal Insurance Contributions Act (“FICA”) provides for a tax on wages which consists of two parts: Old Age and Survivors Disability Insurance (“Social Security”) and Hospital Insurance (“Medicare”

IRS report on tax-exempt hospital community benefit and executive compensation to affect rules on salaries

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • February 26 2009

The IRS has released the results of a two-year study on average executive compensation amounts at tax-exempt hospitals, reporting an average of $1

IRS exploring initial contract exception’s impact on executive compensation of tax-exempts

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • July 30 2009

According to a July 1 statement by Lois Lerner, director of Exempt Organizations at the IRS, the IRS is exploring how the initial contract exception might be affecting the use of comparable salary information when it comes to setting executive compensation

Expectations for 2010 in taxation of tax-exempt organizations

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • January 28 2010

In 2010, the Internal Revenue Service (IRS) will randomly select approximately 500 exempt organizations for examination as the Exempt Organizations (EO) unit at the Service participates for the first time in the agency-wide National Research Program, with employment taxation as the focus

HIRE Act has significant tax benefits for employers

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • April 21 2010

The Hiring Incentives to Restore Employment (HIRE) Act became law on March 18, 2010

Directors’ safe harbor from intermediate sanctions under federal tax laws

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • March 7 2011

Federal tax laws impose penalties in the form of excise taxes, known as “intermediate sanctions,” if a charity pays more than reasonable compensation for services of directors, trustees, officers, key employees and others in a position to exercise substantial influence over the affairs of the charity

Health care tax credit available to help small businesses and tax-exempt organizations offer health insurance coverage

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • August 1 2011

The Small Business Health Care Tax Credit helps small businesses, churches, religious organizations and other small tax-exempt organizations afford the cost of providing health care coverage for their employees