We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 55

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


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


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


Health care tax credit available to help small businesses and tax-exempt organizations offer health insurance coverage
  • Bricker & Eckler LLP
  • USA
  • August 1 2011

The Small Business Health Care Tax Credit helps small businesses, churches, religious organizations and other small tax-exempt organizations afford the cost of providing health care coverage for their employees


HIRE Act has significant tax benefits for employers
  • Bricker & Eckler LLP
  • USA
  • April 21 2010

The Hiring Incentives to Restore Employment (HIRE) Act became law on March 18, 2010


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


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


IRS exploring initial contract exception’s impact on executive compensation of tax-exempts
  • Bricker & Eckler LLP
  • USA
  • July 30 2009

According to a July 1 statement by Lois Lerner, director of Exempt Organizations at the IRS, the IRS is exploring how the initial contract exception might be affecting the use of comparable salary information when it comes to setting executive compensation


Holiday gifts that keep on giving... to Uncle Sam
  • Bricker & Eckler LLP
  • USA
  • December 17 2007

Companies often show their appreciation for their employees’ hard work throughout the year by presenting them with small holiday gifts


Two deadlines are approaching for all tax-exempt and government employers
  • Bricker & Eckler LLP
  • USA
  • August 16 2007

Two deadlines are approaching for all tax-exempt and government employers