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Andrea Rattner

Proskauer Rose LLP

Latest Publications

Sixth Circuit Will Not Rehear Quality Stores Decision that Severance Pay in Connection with a Reduction in Force is not Subject to...

On September 7, 2012, the Sixth Circuit Court of Appeals held in United States v. Quality Stores, Inc. that severance payments to former employees pursuant to an involuntary reduction in force are not taxable "wages" for...more

1/21/2013 - FICA Taxes Involuntary Reduction in Force IRS Payroll Taxes Quality Stores Severance Pay Wages

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