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Results: 11-20 of 3,801

Social security in an international context
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • November 15 2011

The U.S. program for social security has been much in the news lately, with characterizations that are both favorable and unfavorable

Additional guidance on new IRS Settlement Program for misclassified workers
  • Hodgson Russ LLP
  • USA
  • December 21 2011

Employer misclassification of employees as independent contractors continues to attract the attention of the Internal Revenue Service (IRS) and the U.S. Department of Labor (DOL

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

Misclassification of independent contractors: a non-compete issue?
  • Fisher & Phillips LLP
  • USA
  • October 11 2011

Much has been written about misclassification of employees as independent contractors

Worker classification settlement program
  • Larkin Hoffman
  • USA
  • October 12 2011

For many years, employers have been troubled by the proper classification for certain individuals who work somewhat autonomously and are not “traditional” employees

Work Opportunity Tax Credit now available to qualified tax-exempt organizations that hire qualified veterans
  • Bryan Cave LLP
  • USA
  • February 13 2012

The VOW to Hire Heroes Act of 2011 provides an expanded Work Opportunity Tax Credit (WOTC) to businesses that hire eligible unemployed veterans and for the first time also makes the credit available to certain tax-exempt organizations

New guidance on distribution of medical loss ratio (MLR) rebates creates issues for group health plan sponsors
  • Alston & Bird LLP
  • USA
  • February 15 2012

Hey, I just got a rebate from my insurance company for my group health plan!

Five things that create personal liability for officers and directors of corporations in Massachusetts
  • Nutter McClennen & Fish LLP
  • USA
  • May 11 2012

Entrepreneurs and early stage investors in startups understand that they are trying to defy the odds and to build great companies from mere ideas

IRS reverses position and timing of bonus deductions
  • Katten Muchin Rosenman LLP
  • USA
  • November 18 2011

In Revenue Ruling 2011-29 (the Ruling), the Internal Revenue Service (IRS) reversed a long-held position to now permit accrual-basis employers to accrue employee bonuses for federal income tax deduction purposes, even though the amount to be paid to specific employees is not known at the end of the year

IRS says "let's make a deal" (regarding misclassified workers)
  • Mitchell Silberberg & Knupp LLP
  • USA
  • January 9 2012

This alert summarizes the salient terms of the voluntary classification settlement program (“VCSP”) that was recently announced by the Internal Revenue Service