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Results: 1-9 of 9

Independent contractor or employee it can depend upon who has the burden of proof

  • Leonard, Street and Deinard
  • -
  • USA
  • -
  • January 24 2013

Those of us who work in the benefits area understand that the distinction between employee and independent contractor is an important one, but one in

Possible FICA tax savings on severance pay

  • Leonard, Street and Deinard
  • -
  • USA
  • -
  • September 17 2012

A recent Sixth Circuit Court of Appeals decision concluded that severance pay provided to employees as a result of layoff or discontinuance of a plant, operations or other similar condition is exempt from FICA taxes

What is a trade or business and why does it matter?

  • Leonard, Street and Deinard
  • -
  • USA
  • -
  • May 16 2012

If an employer withdraws from a multiemployer plan and is assessed withdrawal liability, all members of the employer’s controlled group are liable for that assessment

IRS issues guidance on new health care reform fee

  • Leonard, Street and Deinard
  • -
  • USA
  • -
  • April 23 2012

Under the Patient Protection and Affordable Care Act (PPACA) issuers of certain health insurance policies and plan sponsors of certain self-funded health plans must pay a fee to fund a Patient-Centered Outcomes Research Trust Fund

Beware unexpected tax consequences from telecommuting

  • Leonard, Street and Deinard
  • -
  • USA
  • -
  • March 21 2012

Mary worked for IT, Inc. at its headquarters in Maryland

Unreasonably low compensation and FICA taxes

  • Leonard, Street and Deinard
  • -
  • USA
  • -
  • February 29 2012

In many cases where the IRS claims that compensation is not “reasonable,” the focus is on whether the compensation is too high to be deductible by the employer

HIRE Act tax benefits

  • Leonard, Street and Deinard
  • -
  • USA
  • -
  • May 13 2010

On March 18, 2010, two new tax benefits were enacted as part of the Hiring Incentives to Restore Employment (HIRE) Act

Two new tax benefits aid employers who hire and retain unemployed workers

  • Leonard, Street and Deinard
  • -
  • USA
  • -
  • May 13 2010

On March 18, 2010, two new tax benefits were enacted as part of the Hiring Incentives to Restore Employment (HIRE) Act

ARRA COBRA subsidy extended

  • Leonard, Street and Deinard
  • -
  • USA
  • -
  • January 6 2010

On December 19, 2009, President Obama signed into law the 2010 Defense Appropriations Bill, which included provisions to extend the 65 federal COBRA premium subsidy