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Results: 1-10 of 52

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


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


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


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


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


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


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


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


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”