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Severance pay is subject to FICA taxes (with limited exceptions) Quality Stores makes it official

USA - July 17 2014 In United States vs. Quality Stores, Inc., the U.S. Supreme Court confirmed the IRS's position that severance payments generally fall within the...

Scott E. Landau.

More recent developments affecting global stock plans - Summer 2013

Philippines, Switzerland, United Kingdom - September 16 2013 As the use of equity-based compensation continues to grow around the world, different jurisdictions are striving for the right balance in the...

Scott E. Landau.

Recent developments affecting global stock plans

Philippines, Singapore, United Kingdom, France - July 25 2013 As noted in Pillsbury's May 12, 2011 Advisory, Going Global with US Employee Stock Plans, sponsors of global stock plans must navigate a host of...

Scott E. Landau.

Preparing participant-directed retirement plans for the 2013 annual fee disclosures

USA - May 8 2013 The Employee Retirement Income Security Act of 1974 ("ERISA") requires participant-directed retirement plans to provide participants with in-depth...

Susan P. Serota, Matthew C. Ryan.

Human resources considerations in spinoffs

USA - December 11 2012 The spinoff of a division, unit or business line from an existing company into an independent entity presents numerous challenges for human resources management....

Scott E. Landau.