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Results: 11-20 of 4,873

Alabama legislative update - week 7: economic incentives still a top priority
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • March 27 2012

Upon reaching the halfway mark of the 2012 Regular Session and before taking a week off, the Alabama Legislature continued their pro-business focus on job creation

S corporations liable for employment taxes
  • Baldwin Haspel Burke & Mayer
  • USA
  • May 1 2012

In a recent case, Donald G. Cave, a Professional Law Corp., v. Comm’r, 109 A.F.T.R.2d 2012-1504 (5th Cir. 2012), the Fifth Circuit affirmed the Tax Court’s decision that associate attorneys were employees of an S corporation law firm

Revisions to incentive plans of public companies may be required by December 31, 2009, to avoid Section 162(m) deduction limitations
  • Greenberg Traurig LLP
  • USA
  • November 30 2009

As a result of the position taken by the Internal Revenue Service (IRS) in Rev. Rul. 2008-13, (see March 2009 GT Alert, Section 162(m): Actions that Should be Taken Early this Year to Avoid the $1,000,000 Deduction Limitation) public companies may need to amend their employment agreements, as well as their equity and other incentive plans, by December 31, 2009, to preserve the deductibility of performance-based awards for 2010 under Section 162(m) of the Internal Revenue Code

Paying employees in gold coins or through shell corporations both are tax evasion schemes
  • Blank Rome LLP
  • USA
  • January 17 2014

Everyone knows that paying employees under the table is a classic tax evading scheme, but what if you do so through a separate company? What if you

Supreme Court decides in favor of IRS in Quality Stores: FICA generally applies to severance payments
  • McDermott Will & Emery
  • USA
  • March 26 2014

The Supreme Court of the United States has decided in favor of the Internal Revenue Service in United States v. Quality Stores, Inc., holding that

Supreme Court holds that severance payments constitute wages under FICA
  • Locke Lord LLP
  • USA
  • March 27 2014

On March 25, 2014, the United States Supreme Court held in United States v. Quality Stores, Inc. that severance payments made to employees who were

Court holds that employment severance payments are not subject to FICA taxes
  • Loeb & Loeb LLP
  • USA
  • January 24 2013

In 2001, Quality Stores, Inc. filed for bankruptcy and eventually closed all of its stores and terminated its employees. The terminated employees

Supreme Court holds severance pay subject to FICA
  • Seyfarth Shaw LLP
  • USA
  • March 25 2014

The Supreme Court has ruled that severance pay is subject to the Social Security (FICA) withholding tax, dashing the hopes of many employers who had

Tax alert: US Supreme Court rules severance pay subject to FICA taxes
  • Nexsen Pruet
  • USA
  • March 26 2014

This week, the U.S. Supreme Court confirmed that severance pay is subject to FICA tax. (Read the March 25th opinion). There had been uncertainty

IRS issues proposed regulations on shared responsibility provisions of the Affordable Care Act
  • Bryan Cave LLP
  • USA
  • January 28 2013

Starting in 2014, certain employers - including certain for-profit, non-profit, and government entity employers - must offer health coverage to their