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Results: 11-20 of 5,682

Severance pay is subject to FICA taxes (with limited exceptions) Quality Stores makes it official
  • Pillsbury Winthrop Shaw Pittman LLP
  • 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


Funds Talk: June 2017
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • June 1 2017

FINRA has introduced an expansion of Rule 4210 (the Rule), effective Dec. 15, 2017, importing margin concepts into the world of mortgage-backed


Virginia Governor signs Executive Order establishing joint task force on worker misclassification and payroll fraud
  • Jackson Lewis PC
  • USA
  • August 20 2014

Virginia employers may see more robust worker misclassification enforcement and enhanced cooperation between state agencies with respect to


IRS wins one at Supreme Court: severance pay is subject to FICA tax
  • Stinson Leonard Street LLP
  • USA
  • April 1 2014

I blogged about the Quality Stores decision which at the district court and court of appeals levels held that certain severance payments were not


Doing business in North America - Volume 2: Mexico
  • Miller Canfield PLC
  • Mexico, USA
  • October 6 2014

Unlike the U.S., Mexico has a civil legal sys in which the vast majority of its laws are codified. The legal system is based on Roman law and


IRS considers whether management fees of an LLC are subject to self-employment tax
  • Katten Muchin Rosenman LLP
  • USA
  • September 19 2014

A recent response by the Internal Revenue Service Chief Counsel (CCA) to an inquiry from one of its field office agents addressed the question of


New “job creation project” EDIP credits to boost tech jobs in Massachusetts
  • McDermott Will & Emery
  • USA
  • September 22 2014

In the battle for tech jobs, Massachusetts has added a significant new element to its arsenal of incentives in the form of "job creation project"


Know your carve-out obligations
  • TMF Group
  • United Kingdom, USA
  • June 1 2017

Whether you’re acquiring a new entity or considering a carve-out of your own, you need to make sure the carved-out company can operate as a


IRS announces indexed welfare and fringe benefit plan amounts for 2015
  • Haynes and Boone LLP
  • USA
  • November 14 2014

In Revenue Procedure 2014-61, the IRS announced indexed amounts for 2015. Among other limits, the dollar limitation on employee pre-tax payroll


Hidden US tax issues in signing a release on termination of employment
  • Dentons
  • USA
  • October 2 2014

It is common in the US for an employer to obtain from a terminating employee a waiver and release of all claims (with certain statutory exceptions