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 54

The Sixth Circuit splits from the Federal Circuit and rules that severance payments are not taxable as FICA wages
  • Sutherland Asbill & Brennan LLP
  • USA
  • September 20 2012

On September 7, 2012, the Sixth Circuit held that certain types of severance payments (referred to as supplemental unemployment compensation or “SUB payments”) are not taxable wages under FICA


Neither a Partner nor Employee Be: Treasury and the IRS Issue Regulations Clarifying the Employment Tax Treatment of Partners in Partnerships
  • Sutherland Asbill & Brennan LLP
  • USA
  • May 5 2016

The Treasury Department (Treasury) and the Internal Revenue Service (Service) have issued temporary regulations (Regulations) clarifying the federal


P.L. 86-27-who? Virginia Tax Commissioner determines single employee creates nexus
  • Sutherland Asbill & Brennan LLP
  • USA
  • November 26 2013

The Virginia Tax Commissioner found that a corporation with a single employee in Virginia who conducted work-related activities from a Home Office


Automatic contribution arrangements proposed regulations
  • Sutherland Asbill & Brennan LLP
  • USA
  • November 9 2007

On November 8, 2007, the Internal Revenue Service released proposed regulations (the “Proposed Regulations”) relating to automatic contribution arrangements


FATCA proposed legislation enacted as part of HIRE Act
  • Sutherland Asbill & Brennan LLP
  • USA
  • March 18 2010

On March 18, 2010, the President signed into law the Hiring Incentives for Restoring Employment Act (H.R. 2847) (“HIRE Act”), which incorporated the anti-avoidance revenue provisions previously contained in the proposed Foreign Account Tax Compliance Act (“FATCA”


New Jersey’s telecommuter nexus
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 13 2010

As if New Jersey did not already have enough of an image problem, it can now add annoyed telecommuters, and the businesses that employ them, to the list of reasons for the state's less than stellar reputation


IRS releases Chief Counsel Advice on year-end bonus accruals
  • Sutherland Asbill & Brennan LLP
  • USA
  • December 14 2009

As the end of the year approaches, many companies are establishing a 2009 bonus accrual so that they can take a 2009 deduction for bonuses paid early in 2010


MTC drafts model statute for wage withholding on mobile workers
  • Sutherland Asbill & Brennan LLP
  • USA
  • January 19 2010

The Multistate Tax Commission (MTC) Income and Franchise Tax Uniformity Subcommittee is considering a "Draft Model Mobile Workforce Statute."


New worker classification procedures affect IRSDOL compliance and enforcement efforts
  • Sutherland Asbill & Brennan LLP
  • USA
  • September 26 2011

On September 21, 2011, the Internal Revenue Service (IRS) introduced its new Voluntary Classification Settlement Program (VCSP), which provides meaningful tax relief for employers that agree to prospectively reclassify as employees workers previously treated as independent contractors


IRS extends and expands relief, seeks comments on Puerto Rico plans and group trusts
  • Sutherland Asbill & Brennan LLP
  • Puerto Rico, USA
  • January 4 2012

IRS Notice 2012-6, to be published on January 17, 2012, extends and expands the transition relief provided under Rev. Rul. 2011-1 and Rev. Rul. 2008-40 for certain retirement plans that qualify under the Puerto Rico Internal Revenue Code and group trusts holding investments by such Puerto Rico-qualified plans