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Independent contractor or employee it can depend upon who has the burden of proof

Leonard, Street and Deinard
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USA
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January 24 2013

Those of us who work in the benefits area understand that the distinction between employee and independent contractor is an important one, but one in

What is a trade or business and why does it matter?

Leonard, Street and Deinard
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USA
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May 16 2012

If an employer withdraws from a multiemployer plan and is assessed withdrawal liability, all members of the employer’s controlled group are liable for that assessment

Opportunity for FICA savings on severance

Leonard, Street and Deinard
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USA
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March 31 2010

A recent US District Court case for the Western District of Michigan may give employers authority to file for refund claims of FICA (Social Security) taxes on severance pay and to avoid FICA taxation on future severance pay

Unreasonably low compensation and FICA taxes

Leonard, Street and Deinard
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USA
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February 29 2012

In many cases where the IRS claims that compensation is not “reasonable,” the focus is on whether the compensation is too high to be deductible by the employer

Beware unexpected tax consequences from telecommuting

Leonard, Street and Deinard
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USA
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March 21 2012

Mary worked for IT, Inc. at its headquarters in Maryland