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The 6th Circuit recently ruled that supplemental unemployment compensation benefits ("SUB payments") made to employees under an involuntary RIF are not wages for FICA tax purposes, even though they are treated as wages for purposes of federal income tax withholding.

Three new rules will take effect this year that alter the overtime wages subject to Alabama withholding tax and employers' requirements in reporting those newly exempt wages.

On September 18, 2013, the U.S. Department of Labor issued Technical Release 2013-04 in which the DOL followed the IRS’ approach to same-sex marriage by adopting the "state of celebration rule."

The IRS recently issued final regulations under Code section 3405 regarding proper elections out of federal income tax withholding for certain qualified plan payments that are not eligible rollover distributions.

Over a year ago, the COVID-19 pandemic effectively required that tens of millions of employees work from home instead of at their regular workplaces.

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.

After months of speculation, the Internal Revenue Service published guidance on August 29, 2013 regarding the treatment of same-sex spouses under the Internal Revenue Code.

Employers that previously have been reluctant to utilize one of the safe harbors may wish to reconsider that decision.

On November 10, 2021, the IRS released Revenue Procedure 2021-45, which contains its annual inflation adjustments for over 60 tax provisions, including not only individual income tax rates and

In June 2012 the IRS issued Revenue Ruling 2012-18, explaining the difference between a tip and service charge, and emphasizing that services charges are wages.

The Massachusetts Department of Revenue finalized its Technical Information Release regarding the tax implications of same-sex marriage in Massachusetts. While the Release focuses primarily on issues concerning personal tax items (e.g., joint tax returns and estate taxes), the Release does address certain employee benefit issues.

Much has been written about misclassification of employees as independent contractors. Discussion often focuses on the economic consequences of misclassification, such as the IRS concluding that it has been deprived of revenue.

Scarinci Hollenbeck wants its clients to know that if you applied for an ERC and have any doubts about the veracity of your claim, the time to act is now.

The due dates for many tax returns were changed in an unlikely vehicle — the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015.

To help enforce the minimum essential coverage requirements, employers are generally required to report offers of coverage to the State and to individuals.

The Impact of the 2017 Tax Reforms on Employment-Based Benefits and Tax-Favored Compensation.

In a case of significant importance for plan sponsors and fiduciaries, the U.S. Court of Appeals for the Third Circuit held in US Airways, Inc. v. McCutchen, No. 10-3836 (3d Cir. Nov. 16, 2011), that an employee benefit plan was not entitled to full reimbursement of medical expenses.

In 2004, a panel of the D.C. Circuit held that FERC had failed adequately to explain its rationale for permitting pipeline partnerships to recover an income tax allowance and remanded the issue to FERC for further review.