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: 11-20 of 3,831

IRS internal memorandum advises that self-employment tax applies to profits from an investment manager
  • Akin Gump Strauss Hauer & Feld LLP
  • USA
  • September 10 2014

On September 5, 2014, the Office of Chief Counsel, Internal Revenue Service (IRS) released an internal generic legal Advice Memorandum (available

2013 kicks off with key employment-related tax provisions
  • Baker & McKenzie
  • USA
  • February 28 2013

Employers should be aware of several noteworthy changes brought about by the recently enacted American Taxpayer Relief Act of 2012, Public Law

IRS wins one at Supreme Court: severance pay is subject to FICA tax
  • Stinson Leonard Street LLP
  • USA
  • April 1 2014

I blogged about the Quality Stores decision which at the district court and court of appeals levels held that certain severance payments were not

Senators introduced bill providing tax incentives for offering paid leave
  • Littler Mendelson
  • USA
  • July 17 2014

As more states institute mandatory paid leave laws, two U.S. Senators have introduced legislation that would provide employers with a tax incentive

Court erred by finding that severance payments were not taxable wages for purposes of filing and withholding Federal Insurance Contributions Act taxes
  • Liebert Cassidy Whitmore
  • USA
  • April 10 2014

In 2001, Quality Stores, Inc. entered bankruptcy proceedings. Before and during this process, Quality Stores terminated thousands of employees. The

“Substantial risk of forfeiture” clarification impacts tax-exempt and governmental employer non-compete arrangements
  • Porter Wright Morris & Arthur LLP
  • USA
  • April 30 2014

One of the more interesting (or frustrating, depending on your point of view) things about language is how sometimes, the same word can have multiple

Restraint payments compliance issues
  • Seyfarth Shaw LLP
  • USA
  • May 26 2014

The threshold question is what kind of payment (if any) to make in return for the agreement of an employee not to engage in particular activities

Will the star quarterback be sacked by the taxman?
  • Ogletree Deakins
  • USA
  • May 6 2014

On March 26, 2014, a regional director of the National Labor Relations Board (NLRB) decided scholarship football players at Northwestern University

Minnesota employers need to review payroll practices based on legislature’s failure to conform state tax law to federal tax law
  • Dorsey & Whitney LLP
  • USA
  • August 12 2013

Earlier this year, Congress passed legislation making permanent the tax-favored treatment of certain benefits (tuition assistance and adoption

Newsflash for non-profit employers: the rebuttable presumption of reasonableness may disappear or change
  • Briggs and Morgan
  • USA
  • May 5 2014

In a recent presentation to the Georgetown Law Center Tax-Exemption Organization Conference, staff members to the Senate Finance and House Ways and