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Results: 1-7 of 7

Section 409A: release provisions may require amendment before year-end

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • October 24 2012

Nonqualified deferred compensation plans and agreements often provide for payment upon separation from service subject to a requirement that the employee execute a general release of claims

Whistleblower adequately alleged subsection 1962(c) and 1962(d) violations

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • January 27 2012

Michael DeGuelle worked for S. C. Johnson & Son, Inc. in its tax department

Congress passes repeal of 3 withholding and provides tax credits for hiring unemployed veterans

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • November 17 2011

By an overwhelming bi-partisan vote, the U.S. Congress passed legislation (H.R. 674) yesterday which repeals a 2005 law that imposes a 3 income tax withholding on government contractor payments in excess of $10,000

IRS announces voluntary employment classification settlement program

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • September 21 2011

The IRS announced a new program today that will permit employers voluntarily to reclassify workers as employees rather than nonemployees or independent contractors, without significant retroactive tax impact

Value of employer provided cell phone not income to employee

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • September 14 2011

IRS has today issued guidance (IRS Notice 2011-72) regarding an employer's provision of a cell phone to an employee

Indiana tax preparer's seasonal compensation is not "wages"

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • February 1 2011

Amorita Thomas worked as a seasonal tax preparer for H&R Block for the 2005-06 and the 2006-07 tax seasons

Supreme Court rules on medical students' employee status

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • January 11 2011

The Supreme Court ruled unanimously this morning that medical students training to be residents are employees, and not students, and therefore are subject to Federal Insurance Contributions Act taxes (Mayo Foundation for Medical Education and Research v. United States, U.S., No. 09-837, 11111