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Results: 1-10 of 27

Expect focus - volume III, Summer 2014

  • Carlton Fields Jorden Burt
  • -
  • USA
  • -
  • September 16 2014

EXPECTFOCUS is a quarterly review of developments in the insurance and financial services industry, provided on a complimentary basis to clients and

Health Law Insight September 2014 Federal updates

  • McCarter & English LLP
  • -
  • USA
  • -
  • October 2 2014

On September 10, 2014, the United States Department of Health and Human Services (HHS) released final rule requirements for electronic health records

Seventh Circuit holds that medical residents may qualify for student exception to FICA taxes

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • November 7 2008

On September 23, 2008, the United States Court of Appeals for the Seventh Circuit held that medical residents may qualify for the student exception from the payment of taxes under the Federal Insurance Contribution Act (FICA) and that the determination of whether a medical resident qualifies for the student exception is to be made on a case-by-case basis

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

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.”

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

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

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