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Results: 1-10 of 27

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


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


FICA tax: is it necessary to pay FICA taxes for summer employees?
  • Bricker & Eckler LLP
  • USA
  • June 6 2008

The Federal Insurance Contributions Act (“FICA”) provides for a tax on wages which consists of two parts: Old Age and Survivors Disability Insurance (“Social Security”) and Hospital Insurance (“Medicare”


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


Inspector General releases Smithsonian audit report
  • Bricker & Eckler LLP
  • USA
  • October 31 2007

According to an audit report from the Smithsonian Inspector General dated October 13, the Smithsonian Institution from 2002 to 2006 failed to report taxable income paid for employees’ moving expenses and paid in connection with recruiting new employees


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”


Requirements for deferred compensation arrangements as a result of section 409(A)
  • Bricker & Eckler LLP
  • USA
  • October 11 2007

On April 10, 2007, the Department of Treasury issued final regulations implementing section 409A that was added to the Internal Revenue Code in October, 2004 (the "Final 409A Regulations"


IRS clarifies tax treatment of cell phones provided to employees
  • Bricker & Eckler LLP
  • USA
  • October 10 2011

The IRS has clarified the tax treatment of employer-provided cell phones


Expectations for 2010 in taxation of tax-exempt organizations
  • Bricker & Eckler LLP
  • USA
  • January 28 2010

In 2010, the Internal Revenue Service (IRS) will randomly select approximately 500 exempt organizations for examination as the Exempt Organizations (EO) unit at the Service participates for the first time in the agency-wide National Research Program, with employment taxation as the focus