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Results: 1-10 of 27

IRS extends deadlines for Affordable Care Act's information reporting requirements
  • Bricker & Eckler LLP
  • USA
  • December 30 2015

The Internal Revenue Service (IRS) has released Notice 2016-4, which extends the deadlines for the ACA's information reporting requirements under


IRS might audit 200 nonprofits' "Top Hat" deferred compensation plans
  • Bricker & Eckler LLP
  • USA
  • December 19 2013

In late August and early September, the IRS sent compliance check questionnaires to 200 tax-exempt entities that sponsor nonqualified deferred


Ohio hospitals may be entitled to refunds on certain FICA taxes
  • Bricker & Eckler LLP
  • USA
  • September 19 2012

Under a new court decision, employers in Ohio, including hospitals, may be eligible to claim a refund of FICA taxes paid on severance payments made to laid off employees


Ohio employers could be entitled to refunds on certain FICA taxes
  • Bricker & Eckler LLP
  • USA
  • September 27 2012

Under a new court decision, employers in Ohio may be eligible to claim a refund of FICA taxes paid on severance payments made to laid off employees


The Ohio Supreme Court provides additional guidance regarding employment services and the exclusion for employees that are permanently assigned to a consumer
  • Bricker & Eckler LLP
  • USA
  • November 1 2012

The Ohio Supreme Court recently issued a decision upholding a sales tax assessment against a company that purchased employment services


Personal liability for taxes
  • Bricker & Eckler LLP
  • USA
  • April 18 2014

Recently, Entrepreneur Magazine ran a worthwhile article on the issue of personal liability for taxes. As the magazine noted, running a business does


Correction period for 409A timing failures for release agreements expires December 31, 2012
  • Bricker & Eckler LLP
  • USA
  • October 22 2012

Many types of employment-related agreements condition the receipt of payment upon termination of employment upon the execution and delivery of a non-revocable waiver and release of claims


Section 409A in a nutshell
  • Bricker & Eckler LLP
  • USA
  • May 16 2008

Compensation subject to Section 409A may result in additional tax and interest to the employee, including an obligation on the part of the employer to report that the compensation is subject to such additional tax and interest, unless (i) the compensation does not constitute, or is excepted from the definition of, a "deferral of compensation" or (ii) payment of the compensation complies with Section 409A


Directors’ safe harbor from intermediate sanctions under federal tax laws
  • Bricker & Eckler LLP
  • USA
  • March 7 2011

Federal tax laws impose penalties in the form of excise taxes, known as “intermediate sanctions,” if a charity pays more than reasonable compensation for services of directors, trustees, officers, key employees and others in a position to exercise substantial influence over the affairs of the charity


Executive compensation: IRS announces changes in substantial risk of forfeiture rules
  • Bricker & Eckler LLP
  • USA
  • April 4 2008

Many executives and highly-compensated employees of tax-exempt and governmental employers are making elective deferrals to plans known as 457(f) plans or participate in non-qualified excess benefit plans or SERPs