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 27

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


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


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


Aerospace company will invest $10 million, add 120 jobs in southwest Ohio expansion
  • Bricker & Eckler LLP
  • USA
  • April 11 2016

Arizona-based StandardAero Component Services Inc., one of the largest "maintenance, repair and overhaul providers" in the aerospace industry, plans


$1.2 million in tax credits will add 600 jobs, $96 million in investments to Greater Cincinnati
  • Bricker & Eckler LLP
  • USA
  • March 31 2016

The Ohio Tax Credit Authority recently granted tax credits totaling more than $1.2 million to four companies to create 600 new jobs, keep another 1


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


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


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


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


IRS rules to be proposed on new Type III supporting organizations
  • Bricker & Eckler LLP
  • USA
  • September 26 2007

The Pension Protection Act of 2006 (the “PPA”) established a classification system for supporting organizations (“SOs”