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Correction period for 409A timing failures for release agreements expires December 31, 2012

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • October 22 2012

Many types of employment-related agreements condition the receipt of payment upon termination of employment upon the execution and delivery of a non-revocable waiver and release of claims

IRS rules to be proposed on new Type III supporting organizations

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • September 26 2007

The Pension Protection Act of 2006 (the “PPA”) established a classification system for supporting organizations (“SOs”

IRS might audit 200 nonprofits' "Top Hat" deferred compensation plans

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • December 19 2013

In late August and early September, the IRS sent compliance check questionnaires to 200 tax-exempt entities that sponsor nonqualified deferred

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

Inspector General releases Smithsonian audit report

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • October 31 2007

According to an audit report from the Smithsonian Inspector General dated October 13, the Smithsonian Institution from 2002 to 2006 failed to report taxable income paid for employees’ moving expenses and paid in connection with recruiting new employees

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

The Ohio Supreme Court provides additional guidance regarding employment services and the exclusion for employees that are permanently assigned to a consumer

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • November 1 2012

The Ohio Supreme Court recently issued a decision upholding a sales tax assessment against a company that purchased employment services

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

IRS clarifies tax treatment of cell phones provided to employees

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • October 10 2011

The IRS has clarified the tax treatment of employer-provided cell phones

Ohio employers could be entitled to refunds on certain FICA taxes

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • September 27 2012

Under a new court decision, employers in Ohio may be eligible to claim a refund of FICA taxes paid on severance payments made to laid off employees