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Results: 1-10 of 27

IRS provides additional favorable guidance on recently modified Voluntary Classification Settlement Program

  • McDermott Will & Emery
  • -
  • USA
  • -
  • March 19 2013

On February 27, 2013, the Internal Revenue Service (IRS) issued News Release IR-2013-23 to provide additional favorable guidance regarding

Employers can obtain refund for excess FICA tax paid as result of increased excludable limit for transit benefits

  • McDermott Will & Emery
  • -
  • USA
  • -
  • January 22 2013

On January 11, 2013, the Internal Revenue Service published Notice 2013-8 providing a special administrative procedure for employers with respect to

April 15th deadline for filing FICA refunds for severance pay

  • McDermott Will & Emery
  • -
  • USA
  • -
  • January 18 2013

Severance pay due to an involuntary separation from employment resulting from a reduction in force, plant shutdown or similar condition may be exempt

IRS guidance favorably modifies voluntary worker classification settlement program

  • McDermott Will & Emery
  • -
  • USA
  • -
  • January 4 2013

One year ago the Internal Revenue Service (IRS) published Announcement 2011-64, which provided a Voluntary Classification Settlement Program (VCSP) for

International relocation of companies: focus on French practice

  • McDermott Will & Emery
  • -
  • France
  • -
  • November 14 2012

International relocation of companies is becoming more frequent

Employers can provide tax-free disaster assistance to employees

  • McDermott Will & Emery
  • -
  • USA
  • -
  • November 7 2012

Section 139 of the Internal Revenue Code (Code) allows an employer to provide tax-free disaster relief to its employees, and the employer may take a tax deduction for these payments, if the payments constitute qualified disaster relief payments

New rules on overseas companies’ equity incentive plans

  • McDermott Will & Emery
  • -
  • China
  • -
  • June 19 2012

In February 2012, China’s State Administration of Foreign Exchange (SAFE) issued the SAFE Notice on Administration of Foreign Exchange Used for Domestic Individuals’ Participation in Equity Incentive Plans of Companies Listed Overseas (known as Circular 7), which replaces the previous Circular 78

Congress, President agree to extend expiring Medicare and Medicaid payments

  • McDermott Will & Emery
  • -
  • USA
  • -
  • February 22 2012

On February 17, 2012, Congress approved the Middle Class Tax Relief and Job Creation Act of 2012, ending debate over the extension of payroll tax reductions, unemployment insurance benefits, and numerous Medicare and Medicaid payment provisions, most of which were set to expire at the end of February

Illinois reverses position on income tax treatment of benefits for civil union partners

  • McDermott Will & Emery
  • -
  • USA
  • -
  • February 7 2012

The Illinois Department of Revenue recently issued guidance reversing its position on the state income tax treatment of benefits for non-dependent civil union partners

IRS announces voluntary settlement program to reclassify workers as employees

  • McDermott Will & Emery
  • -
  • USA
  • -
  • September 26 2011

A new IRS voluntary settlement program offers significant relief from liability for unpaid federal employment tax, penalties and interest for eligible taxpayers that agree to voluntarily treat their misclassified workers as employees

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