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Results: 1-10 of 19

China newsletter - Spring 2013

  • Greenberg Traurig LLP
  • -
  • China
  • -
  • April 10 2013

To deepen government reform and improve government efficiency, the State Council of the People's Republic of China recently released the Plans for

A summary of major developments in key areas

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Indonesia, Myanmar, United Kingdom
  • -
  • March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and

Preview 2013 (UK law)

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • January 15 2013

2013 will herald some significant changes to the UK legal arena, notably in the corporate area in relation to executive remuneration and narrative

2012 year-end German law update

  • Gibson Dunn & Crutcher LLP
  • -
  • Germany
  • -
  • January 10 2013

In retrospect, 2012 likely will be remembered as another year of manifold challenges in the Eurozone and of slow consolidation rather than one of

2012 in review: key legal and regulatory developments

  • Allen & Gledhill LLP
  • -
  • Singapore
  • -
  • December 20 2012

This table provides an overview of the key developments in 2012 to date

BLG Monthly Update

  • Borden Ladner Gervais LLP
  • -
  • Argentina, Australia, Canada, United Kingdom, USA
  • -
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find

Doing business in British Columbia 2012

  • Davis LLP
  • -
  • Canada
  • -
  • October 12 2012

Except where otherwise noted, this paper is current as of September, 2011 and provides preliminary information on Canadian and British Columbia legal matters to assist you in establishing a business in British Columbia and provides general guidance only

Sixth Circuit holds that severance pay is not subject to FICA taxes

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • October 10 2012

A few weeks ago, the Sixth Circuit affirmed the Western District Court of Michigan’s holding in U.S. v. Quality Stores Inc., 424 B.R. 237 (W.D. Mich. 2010), that severance payments made to employees pursuant to an involuntary reduction in force were not “wages” for Federal Insurance Contribution Act (“FICA”) tax purposes

Sixth Circuit says severance payments not subject to FICA

  • Ulmer Berne LLP
  • -
  • USA
  • -
  • October 8 2012

The Sixth Circuit’s recent decision in United States of America v. Quality Stores, Inc., held that severance payments paid by a bankrupt company to its former employees were supplemental unemployment compensation benefit (SUB) payments that did not constitute “wages” for FICA purposes

Sixth Circuit Court of Appeals holds certain severance payments are not subject to FICA tax

  • Bass, Berry & Sims PLC
  • -
  • USA
  • -
  • September 19 2012

On September 7, the Sixth Circuit Court of Appeals issued a decision (United States v. Quality Stores, Inc.) holding that certain severance payments are not "wages" subject to Federal Insurance Contributions Act (FICA) tax, and upheld a bankruptcy court’s decision ordering a full refund of more than $1 million of FICA taxes paid by an employer with respect to severance payments it made to employees whose positions were eliminated in connection with the bankruptcy

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