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Possible FICA tax savings on severance pay
  • Stinson Leonard Street LLP
  • USA
  • September 17 2012

A recent Sixth Circuit Court of Appeals decision concluded that severance pay provided to employees as a result of layoff or discontinuance of a plant, operations or other similar condition is exempt from FICA taxes


What is a trade or business and why does it matter?
  • Stinson Leonard Street LLP
  • USA
  • 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


Beware unexpected tax consequences from telecommuting
  • Stinson Leonard Street LLP
  • USA
  • March 21 2012

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


Unreasonably low compensation and FICA taxes
  • Stinson Leonard Street LLP
  • USA
  • 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


FAQs issued on the summary of benefits in coverage
  • Stinson Leonard Street LLP
  • USA
  • June 1 2012

The Departments of Labor, Health and Human Services, and Treasury have jointly issued another set of FAQs on the Patient Protection and Affordable Care Act (PPACA), the health care reform law


FAQs issued on Mental Health Parity and Addiction Equity Act of 2008
  • Stinson Leonard Street LLP
  • USA
  • June 1 2012

The Departments of Labor, Treasury and Health and Human Services have the responsibility to administer and enforce the Mental Health Parity and Addiction Equity Act of 2008


IRS issues guidance on new health care reform fee
  • Stinson Leonard Street LLP
  • USA
  • April 23 2012

Under the Patient Protection and Affordable Care Act (PPACA) issuers of certain health insurance policies and plan sponsors of certain self-funded health plans must pay a fee to fund a Patient-Centered Outcomes Research Trust Fund


Two new tax benefits aid employers who hire and retain unemployed workers
  • Stinson Leonard Street LLP
  • USA
  • May 13 2010

On March 18, 2010, two new tax benefits were enacted as part of the Hiring Incentives to Restore Employment (HIRE) Act


ARRA COBRA subsidy extended
  • Stinson Leonard Street LLP
  • USA
  • January 6 2010

On December 19, 2009, President Obama signed into law the 2010 Defense Appropriations Bill, which included provisions to extend the 65 federal COBRA premium subsidy


Compensation and employee benefits alert: new CHIPRA notice requirements
  • Stinson Leonard Street LLP
  • USA
  • March 2 2010

Last year, Congress passed the Children's Health Insurance Program Reauthorization Act of 2009 (CHIPRA), which changed some eligibility and enrollment features of group health plans