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US Supreme Court: severance payments are "wages" for FICA tax purposes

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • March 28 2014

On March 25, 2014, the US Supreme Court ruled in favor of the Internal Revenue Service (the IRS) in United States v. Quality Stores, Inc., holding

TUPE developments: February 2014 changes to UK TUPE Regulations

  • Latham & Watkins LLP
  • -
  • United Kingdom
  • -
  • February 13 2014

The Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE), which implement the Acquired Rights Directive (ARD) in the UK

9 ways to reduce the risk of worker classification disputes

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • January 22 2014

22 January 2014The Patient Protection and Affordable Care Act (ACA) links the number of employees a business has to that business’s healthcare

SEC issues first large award in whistleblower program

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • October 2 2013

On October 1, 2013, the US Securities and Exchange Commission announced that it expects to pay more than $14 million to a whistleblower whose

Employee Shareholder Arrangements new incentive opportunities for Private Equity Management Teams?

  • Latham & Watkins LLP
  • -
  • United Kingdom
  • -
  • September 30 2013

With careful planning and execution, the new employer shareholder arrangements could provide a flexible, tax efficient way to incentivise management

SEC has issued proposed CEO pay ratio disclosure rules

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • September 20 2013

The Securities and Exchange Commission has proposed rules requiring companies to disclose the pay ratio between their CEO and median compensated

6 steps for dealing with potential SEC whistleblowers

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • September 5 2013

As a public company executive officer or general counsel, how should you deal with a disgruntled employee who is or could be an award-seeking SEC

New York City to require most employers to provide paid sick time

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • August 5 2013

Overriding a veto by Mayor Michael Bloomberg, the New York City Council, on June 26, 2013, enacted a law which amends the New York City Charter and

Illinois employers: non-competes may require longer at-will employment periods

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • July 23 2013

The Appellate Court of Illinois recently issued a decision holding that the promise of “at-will” employment alone is insufficient consideration to

WARN Act decision: how private equity might avoid “single employer” status

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • July 18 2013

The United States Bankruptcy Court for the District of Delaware recently ruled that a private equity firm was not liable under the Worker Adjustment