We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 1,083

Personal liability for taxes

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • April 18 2014

Recently, Entrepreneur Magazine ran a worthwhile article on the issue of personal liability for taxes. As the magazine noted, running a business does

Final rules on employer coverage mandate and 90-day waiting period requirements

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • April 17 2014

On February 12, 2014, the IRS issued final regulations on the "employer shared responsibility" provisions under the Affordable Care Act (ACA). These

Many employers will owe increased unemployment tax

  • Ford & Harrison LLP
  • -
  • USA
  • -
  • April 17 2014

Employers in 15 states (and the Virgin Islands) may not be eligible to claim the maximum amount of credit for state unemployment contributions on

No refunds: Supreme Court settles circuit split over severance payment taxation

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 16 2014

In its ruling on United States v. Quality Stores, Inc., No. 12-1408 (U.S. Mar. 25, 2014), the United States Supreme Court put to rest a decade-old

Supreme Court holds that severance benefits are subject to FICA taxes

  • Frost Brown Todd LLC
  • -
  • USA
  • -
  • April 15 2014

As tax day is upon us, the U.S. Supreme Court reminds us of the many ways the IRS can reach into our pockets. The Supreme Court held that severance

SCOTUS speaks in quality stores: severance payments are subject to FICA taxes

  • Bryan Cave LLP
  • -
  • USA
  • -
  • April 15 2014

On March 25, 2014, the United States Supreme Court issued its unanimous (8-0) decision in U.S. v Quality Stores, 572 U.S. ____ (2014). In its opinion

Tips, tip pooling and service charges: developments & guidelines

  • Wilson Elser
  • -
  • USA
  • -
  • April 15 2014

Mandatory service charges and their distribution among waitstaff have plagued the Hospitality industry for years. Federal courts interpret federal

Global employment, pensions and incentives newsletter

  • Herbert Smith Freehills LLP
  • -
  • Africa, Australia, China, European Union, France, Hong Kong, Japan, Russia, Singapore, Spain, United Kingdom, USA
  • -
  • April 15 2014

Most of the labour codes in force in francophone sub-Saharan Africa contain provisions which seek to prevent unfair competition practices among

It’s tax time . . . . What does that mean for settling employment claims?

  • Barnes & Thornburg LLP
  • -
  • USA
  • -
  • April 14 2014

Last summer, the Internal Revenue Service (IRS) issued a Memorandum regarding the reporting requirements for attorney's fees paid to settle an

Employee incentives in a family owned business

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • April 14 2014

You may believe that your family-owned business has no use for stock options. You are not going to issue equity outside of the family, so stock