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Results: 1-10 of 68

Virginia Tax Commissioner rules that compensation subject to Virginia income tax withholding cannot be used to calculate payroll factor
  • Eversheds Sutherland (US) LLP
  • USA
  • September 14 2015

The Virginia Tax Commissioner upheld an upward adjustment to a taxpayer's payroll factor attributing to Virginia all compensation that the taxpayer


Don't retaliate: Tennessee retaliatory tax improperly included Pennsylvania workers' compensation assessments
  • Eversheds Sutherland (US) LLP
  • USA
  • October 13 2015

The Tennessee Supreme Court held that the Tennessee Department of Commerce and Insurance (Department) improperly imposed retaliatory taxes on


P.L. 86-27-who? Virginia Tax Commissioner determines single employee creates nexus
  • Eversheds Sutherland (US) 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


The Sixth Circuit splits from the Federal Circuit and rules that severance payments are not taxable as FICA wages
  • Eversheds Sutherland (US) 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


IRS extends and expands relief, seeks comments on Puerto Rico plans and group trusts
  • Eversheds Sutherland (US) 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


Supreme Court holds Chevron deference applicable to “interpretive” regulations
  • Eversheds Sutherland (US) LLP
  • USA
  • January 26 2011

The U.S. Supreme Court’s recent decision in Mayo Found. for Medical Education and Research v. United States (January 11, 2011), on the standard of deference for judicial review of “interpretive” tax regulations, will inform both the future regulation-writing process for and challenges to employee benefit and executive compensation tax regulations


New worker classification procedures affect IRSDOL compliance and enforcement efforts
  • Eversheds Sutherland (US) 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 provides temporary relief for IRA cross-collateralization agreements
  • Eversheds Sutherland (US) LLP
  • USA
  • December 14 2011

In Announcement 2011-81 (December 12, 2011), the Internal Revenue Service granted temporary relief for an indemnity, security interest or other cross-collateralization agreement provided by an individual retirement account owner in circumstances similar to those addressed in U.S. Department of Labor Advisory Opinion 2009-03A and Advisory Opinion 2011-09A


MTC drafts model statute for wage withholding on mobile workers
  • Eversheds Sutherland (US) LLP
  • USA
  • January 19 2010

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


IRS proposes comprehensive cafeteria plan regulations
  • Eversheds Sutherland (US) LLP
  • USA
  • August 7 2007

Since Internal Revenue Code (“Code”) section 125 was enacted and cafeteria plans were first made available in 1978, the Internal Revenue Service has issued a grab bag of proposed regulations under Code section 125 but issued final regulations only for rules governing mid-year election changes (Treas. Reg. 1.125-4) and coordination of family medical leave with cafeteria plan coverage (Treas. Reg. 1.125-3