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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

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

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

Religious institutions: June 2011 update

  • Holland & Knight LLP
  • -
  • USA
  • -
  • June 7 2011

It is that time of year when religious groups around the country undertake short-term mission trips and host open camps, vacation Bible schools and other activities for children

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

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

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.”

Are medical residents exempt from paying Social Security taxes?

  • LeClairRyan
  • -
  • USA
  • -
  • April 6 2011

In Mayo Foundation for Medical Education v. United States, the Supreme Court of the United States considered whether medical residents are “students” exempt from paying Social Security taxes