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December 18, 2020 File “1099-NECs” Time to Report Nonemployee Compensation

USA - December 18 2020 Starting in 2020, companies that pay at least $600 for services performed by someone who is not their employee are required to use the new Form…

Carlisle Toppin

IRS Addresses the Timing of Employment Tax Deposits for Various Stock Awards

USA - June 3 2020 On May 22, 2020, the IRS released an Office of Chief Counsel Memorandum (the Memo) that addresses (i) when income inclusion and the withholding of…

Carlisle Toppin

9th Circuit Rules that Prior Salary Cannot Justify Gender Pay Differentials under Equal Pay Act

USA - April 11 2018 On April 9, 2018, the U.S. Court of Appeals for the Ninth Circuit ruled in Rizo v. Yovino that an employer cannot use an employee’s prior salary to…

California Supreme Court Rules on Non-Exempt Employee Bonuses

USA - March 12 2018 By: Jennifer Schumacher and Harrison Taylor California non-exempt employees may have a new “regular rate of pay” following a recent California Supreme…

Harrison Taylor

Hurricane Relief Legislation for Retirement Plans

USA - October 12 2017 We addressed hurricane relief for retirement plans offered by the IRS and other agencies in previous blog posts (covered here and here). While the IRS…

Lois Wagman Colbert, Sarah N. Lowe, Martha L. Sewell, Mark L. Stember, Mark D. Wincek