In United States v. Quality Stores, Inc., 134 S. Ct. 1395 (2014) (No. 12-1408), the Supreme Court held that severance payments made to employees terminated against their will are taxable wages under the Federal Insurance Contributions Act (FICA).  In reversing the Sixth Circuit’s underlying decision, the Court held that the plain language of FICA broadly defines wages to include severance payments, and FICA contains no express exceptions for these types of severance payments.  The Court reasoned that the Act’s express exemptions for certain other termination-related payments, such as payments made because of retirement for disability, further supported its conclusion that severance payments for involuntary separations are taxable.