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Results: 11-20 of 3,604

DLSE tightens tax reducers' belt
  • Jackson Lewis PC
  • USA
  • September 19 2013

In Bain v. Tax Reducers, Inc., 6th App. Dist. Case No. H037452 (2013), the Court of Appeals upheld most of a Santa Clara Superior Court judgment


IRS temporarily expands Voluntary Worker Classification Settlement Program
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • March 1 2013

The Internal Revenue Service (the "IRS") has intensely scrutinized the classification of workers as independent contractors as a high priority


Serving up trouble: IRS ruling on automatic tips
  • Baker & Hostetler LLP
  • USA
  • September 18 2013

Restaurants and other employers in the hospitality industry are reminded that, as of January 2014, the Internal Revenue Service (IRS) will expect


Proposed regulations issued by IRS regarding minimum essential coverage and large employer information reporting requirements
  • Bryan Cave LLP
  • USA
  • September 18 2013

As part of implementing the Affordable Care Act, IRC 6055 and 6056 were added to the Internal Revenue Code requiring certain information reporting


Supreme Court decides severance not exempt from FICA
  • Ford & Harrison LLP
  • USA
  • March 31 2014

On March 25, 2014, the United States Supreme Court unanimously held that certain severance payments (described as "supplemental unemployment


Supreme Court holds that severance payments are taxable wages
  • Briggs and Morgan
  • USA
  • April 7 2014

In a recent case, the U.S. Supreme Court addressed the issue of whether severance payments made to employees who were involuntarily terminated as


Severance payments are taxable under FICA
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • March 28 2014

On Tuesday, March 25, 2014, the U.S. Supreme Court ruled in favor of the Internal Revenue Service in a dispute over the payroll tax treatment of


Severance payments are taxable wages under FICA
  • Duane Morris LLP
  • USA
  • March 27 2014

In reversing, and concluding that the severance payments at issue are taxable wages for purposes of FICA, the high court focused on the broad


Indiana Court of Appeals avoids “absurdity” by nixing $125,000 unemployment tax assessment on employer with no employees in the state
  • Faegre Baker Daniels
  • USA
  • April 27 2013

TPUSA, Inc. operated a call center and had employees in Indiana until September 30, 2009. It filed all quarterly wage reports for unemployment


Affordable Care Act: shared responsibility for applicable large employers
  • Wilson Elser
  • USA
  • April 29 2013

An employer who employed an average of 50 or more full-time employees during the previous calendar year is an "Applicable Large Employer" under the