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 58

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


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


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


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


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


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


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


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