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China newsletter - summer 2013

  • Greenberg Traurig LLP
  • -
  • China, Macau
  • -
  • July 17 2013

For the purpose of fully implementing the spirit of the Eighteenth National Congress of the Communist Party of China and attracting more foreign

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

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

Worker misclassification issueshow are hospitals at risk?

  • Hall Render Killian Heath & Lyman PC
  • -
  • USA
  • -
  • May 15 2014

Members of today's workforce generally fall into one of three classifications: employers, employees and independent contractors. Recently, federal

The Affordable Care Act ruling: how is your plan affected?

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • July 3 2012

The United States Supreme Court recently upheld the constitutionality of the Patient Protection and Affordable Care Act (the ACA

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

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

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

Medical residents conclusively determined to be subject to FICA tax beginning April 15, 2005 under new U.S. Supreme Court decision

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 11 2011

In Mayo Foundation for Medical Education and Research v. United States, the U.S. Supreme Court upheld the validity of a Treasury Regulation that states that the student exception from FICA (Social Security and Medicare) tax does not apply to medical residents because they work at least 40 hours per week

The “individual mandate” upheld under Congress’ power to tax; parts of Medicaid expansion upheld

  • Quarles & Brady LLP
  • -
  • USA
  • -
  • June 29 2012

In a split decision, the Supreme Court on June 28, 2012 upheld the Affordable Care Act’s (the ACA’s) “individual mandate,” which requires almost everyone to have health insurance coverage or pay a penalty