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IRS ruling says auto gratuities are treated as wages, not as tips

Pillsbury Winthrop Shaw Pittman LLP
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USA
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July 2 2012

The Internal Revenue Service (IRS) recently issued Rev. Rul. 2012-18 and interim guidance in Announcement 2012-25 relating to the treatment of auto gratuities as service charges

FATCA creates new issues for cross-border stock and other incentive compensation plans

Pillsbury Winthrop Shaw Pittman LLP
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USA
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March 22 2012

When a multinational company implements product deployment, research, sales expansion and manufacturing on an international basis, it may want a unified approach to compensation incentives covering both U.S. and other foreign executives

Social security in an international context

Pillsbury Winthrop Shaw Pittman LLP
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USA
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November 15 2011

The U.S. program for social security has been much in the news lately, with characterizations that are both favorable and unfavorable

Advisory - IRS implements voluntary program for reclassifying workers

Pillsbury Winthrop Shaw Pittman LLP
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USA
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October 10 2011

On September 21, the Internal Revenue Service (IRS) issued Announcement 2011-64, describing a new “Voluntary Classification Settlement Program” (VCSP) that will allow employers to reclassify independent contractors as employees for employment tax purposes on a prospective basis

Designing deferred compensation plans for governmental employers and tax-exempt organizations

Pillsbury Winthrop Shaw Pittman LLP
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USA
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June 13 2011

The enactment of Section 409A of the Internal Revenue Code (the “Code”) in 2004 has changed the rules for designing and drafting deferred compensation arrangements for state and local governments and tax-exempt organizations

Worker misclassification penalties likely to increase as IRS audits more employers

Pillsbury Winthrop Shaw Pittman LLP
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USA
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April 28 2011

Legislation is likely to be proposed to increase penalties for Internal Revenue Service worker misclassification audits, reduce availability of Section 530 relief and impose additional requirements for reduced employer withholding under Section 3509

Ten steps to reduce future exposures on employee misclassification and similar issues

Pillsbury Winthrop Shaw Pittman LLP
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USA
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April 12 2011

Your company could clearly be at risk with respect to taxlabor exposures on employee misclassification, executive compensation, expense reimbursement, and Section 409A deferred compensation issues

IRS employment tax audits: spotlight on worker classification and deferred compensation arrangements

Pillsbury Winthrop Shaw Pittman LLP
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USA
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September 13 2010

The Internal Revenue Service's employment tax National Research Project is currently underway with 2,000 audit letters already in the hands of various corporate, tax-exempt and governmental entities and a second wave of audit letters likely to arrive in mailboxes later this year

Changes likely for Section 530 relief in employee vs. independent contractor classifications

Pillsbury Winthrop Shaw Pittman LLP
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USA
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July 26 2010

Taxpayers who have been relying upon Section 530 to provide relief with respect to their classification of service providers as independent contractors rather than employees should take note of the fact that Section 530 is now under attack from Congress and the Obama Administration

Increased IRS scrutiny: why all employers should review worker classifications now

Pillsbury Winthrop Shaw Pittman LLP
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USA
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June 21 2010

In September 2009, the Internal Revenue Service announced its intention to conduct an employment tax National Research Program beginning in 2010

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