Mondaq USA: Tax > National Insurance
Fox Rothschild LLP
A recently passed House bill would permit certain start-up employees to defer taxes on stock options and restricted stock units.
Grant Thornton LLP
The IRS proposed regulations ( REG-103058-16) relating to information reporting of minimum essential coverage under Section 6055...
McDermott Will & Emery
Sponsors of nonqualified deferred compensation plans should pay close attention to the special tax withholding rules under the Federal Insurance Contributions Act to avoid paying interest and penalties, and potentially being sued by plan participants.
McDermott Will & Emery
Because FICA tax is generally withheld when wages are paid, employers must pay careful attention to the special timing rule that applies for FICA tax withholding on NQDC amounts.
Blank Rome
The IRS announced today that the dollar limits applicable to tax-qualified retirement plans will not increase for 2016.
BakerHostetler
President Obama's proposed budget for 2016 shows that some retirement planning strategies have drawn the attention of the Federal government and may be subject to future legislative limitations.
Foley & Lardner
Critics of the rule change claim the Obama Administration is making it easier for unauthorized immigrants to fraudulently work by obtaining SSNs.
BakerHostetler
Briefing is underway in an appeal by two taxpayers of a U.S. Tax Court decision denying them foreign tax credits for money they contributed to social security payments to France.
Reinhart Boerner Van Deuren S.C.
This article provides an overview of FICA, SECA, and NIIT in the context of real estate activities, with an emphasis on the application to flow-through entities.
Orrick
The IRS recently announced that severance payments are taxable wages under FICA, and thus employers who seek tax refunds on those payments will be denied.
Grant Thornton LLP
In Notice 2015-6, the IRS said third-party sick pay paid on or after Jan. 1, 2014, must be reported on Form 8922, "Third-Party Sick Pay Recap."
Grant Thornton LLP
In Davidson v. Henkel, a federal district court ruled that an employer violated the terms of its nonqualified deferred compensation plan by failing to withhold Federal Insurance Contribution Act taxes using the "special timing rule."
Grant Thornton LLP
The U.S. Court of Federal Claims ruled that the taxpayer was not entitled to a refund of FICA taxes he paid because his employer filed for bankruptcy protection.
Fenwick & West LLP
The United States Supreme Court held that severance payments are taxable wages under the Federal Insurance Contributions Act.
Proskauer Rose LLP
The U.S. Supreme Court held unanimously that certain severance payments paid to employees were taxable wages for purposes of FICA.
Duane Morris LLP
The U.S. Supreme Court ruled that severance payments made to employees terminated against their will are taxable wages under FICA.
Katten Muchin Rosenman LLP
Last summer, HM Revenue & Customs published proposals for major changes to the UK's rules on the taxation of partnerships.
McGuireWoods LLP
Rep. Dave Camp’s tax reform discussion draft has been released.
Grant Thornton LLP
The IRS recently issued proposed regulations to implement the information reporting requirements for insurers and certain employers under the Patient Protection and Affordable Care Act.
Reinhart Boerner Van Deuren S.C.
The United States Supreme Court granted certiorari on October 1, 2013 in United States v. Quality Stores, Inc.
Most Popular Recent Articles
Grant Thornton LLP
The IRS proposed regulations ( REG-103058-16) relating to information reporting of minimum essential coverage under Section 6055...
Fox Rothschild LLP
A recently passed House bill would permit certain start-up employees to defer taxes on stock options and restricted stock units.
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