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Results: 1-10 of 21

The issues 2013: upcoming legal topics in the Czech Republic

  • CMS Cameron McKenna
  • -
  • Czech Republic
  • -
  • February 1 2013

The adoption of the new Civil Code and the Act on Corporations, effective as of 1 January 2014, is a step of great importance for the Czech law. There

BLG Monthly Update

  • Borden Ladner Gervais LLP
  • -
  • Argentina, Australia, Canada, United Kingdom, USA
  • -
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find

Noteworthy cases in the United States Supreme Court’s 2011 term

  • Larkin Hoffman
  • -
  • USA
  • -
  • September 21 2011

The first Monday in October represents the start of a new term for the United States Supreme Court

Health care reform's medical loss ratio rebates and their impact on employer group health plans

  • Snell & Wilmer
  • -
  • USA
  • -
  • July 13 2012

Now that the Supreme Court has upheld the constitutionality of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act (collectively, the “Act”), employers must move forward with implementation

U.S. Supreme Court holds unanimously that medical residents are employees for FICA purposes

  • Larkin Hoffman
  • -
  • USA
  • -
  • January 12 2011

In Mayo Foundation for Medical Education and Research v. United States, No. 09-837(Jan. 11, 2011), the U.S. Supreme Court held unanimously that medical residents were properly classified by the Internal Revenue Service as employees and not “students” for FICA tax purposes

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

Medical residents working 40 hours per week are subject to FICA tax says United States Supreme Court

  • King & Spalding LLP
  • -
  • USA
  • -
  • January 18 2011

On January 11, 2011, in a unanimous decision in favor of the government, the United States Supreme Court ended a long-running dispute over whether “doctors who serve as medical residents are properly viewed as ‘students’ whose service Congress has exempted from FICA Federal Insurance Contributions Act taxes under 26 U.S.C. 3121(b)(10).” At issue is a congressional exemption from FICA taxes for “service performed in the employ of . . . a school, college, or university . . . if such service is performed by a student who is enrolled and regularly attending classes at such school, college, or university.”

Regulatory deference in light of Mayo Foundation v. U.S.

  • Arnstein & Lehr
  • -
  • USA
  • -
  • February 17 2011

In January of this year, the Supreme Court, in a 8-0 decision (Kagan abstaining), ruled that medical residents were not students, and not exempt from paying FICA taxes

Mayo and Chevron

  • Alston & Bird LLP
  • -
  • USA
  • -
  • February 1 2011

The Supreme Court rejected a challenge to Treasury's 2004 regulation defining a medical resident as a worker and not a student for purposes of FICA taxation

Supreme Court upholds denial of student FICA exception for medical residents; IRS will honor certain claims

  • Ropes & Gray LLP
  • -
  • USA
  • -
  • March 3 2011

Ending nearly six years of uncertainty, on January 11, 2011, the U.S. Supreme Court upheld the validity of Treasury regulations that, for the purpose of the student FICA tax exception, exclude from the definition of “student” any employee whose normal work schedule is 40 or more hours per week

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