Andrew J. Rudolph

Andrew J. Rudolph

Pepper Hamilton LLP

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July 2014 Monthly Independent Contractor Compliance and Misclassification Update

The leading development this month in the area of independent contractor compliance and misclassification is an Arizona case that deals with a commonplace event – but one that carries with it the potential for unanticipated...more

8/5/2014 - Classification Compliance Contractors Employer Liability Issues Independent Contractors Misclassification Subcontractors Trucking Industry

Congress Re-Introduces Independent Contractor Misclassification Law

Sen. Bob Casey (D-PA) announced on November 12, 2013 that he had introduced a bill called the Payroll Fraud Prevention Act of 2013 at a hearing of the Senate Subcommittee on Employment and Workplace Safety. The bill is yet...more

11/18/2013 - Compliance Employer Liability Issues Fraud Independent Contractors Misclassification

IRS Announces All Same-Sex Marriages Recognized For Federal Tax Purposes

Yesterday the U.S. Department of Treasury and the Internal Revenue Service (IRS) announced that, as a result of the holding in U.S. v. Windsor that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional, the...more

8/30/2013 - DOMA Federal Taxes IRS Retirement Plan Same-Sex Marriage US v Windsor

ACA Update: Employer Mandate To Be Postponed Until 2015

The Obama administration announced on July 2 that it will provide an additional year before employers are required to comply with the employer mandate of the Affordable Care Act (ACA). ...more

7/4/2013 - Affordable Care Act Delays Employer Mandates Pay or Play Shared Responsibility Rule Tax Penalties U.S. Treasury

Supreme Court Rules DOMA Unconstitutional – Employee Benefit Plan Implications

Yesterday, the U.S. Supreme Court, in U.S. v. Windsor, ruled that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional because it violates the Fifth Amendment’s equal protection guaranty for persons of the same...more

6/28/2013 - COBRA Defined Benefit Plans DOMA Employee Benefits Equal Protection Health Insurance Income Taxes Retirement Plan Same-Sex Marriage SCOTUS Surviving Spouse US v Windsor

IRS Provides Administrative Guidance On Excludable Transportation Benefit Limits, Retroactively Increased As Of January 1, 2012

On January 16, 2013, the Internal Revenue Service (IRS) issued Notice 2013-8 providing a special administrative procedure for employers with respect to 2012 transit benefits. Under Section 132(f) of the Internal Revenue Code...more

1/25/2013 - American Taxpayer Relief Act FICA Taxes Form 941 IRS Refunds Retroactive Application Transit Benefits W-2

Hidden Due Diligence Risk In Mergers, Acquisitions And Investments: Independent Contractor Misclassification Oftentimes Overlooked...

Many due diligence reviews in mergers, acquisitions and investments have ignored the issue of independent contractor (IC) misclassification liability. This is a difficult exposure to identify unless the legal team digs below...more

1/9/2013 - Acquisitions Due Diligence Hedge Funds Independent Contractors Investment Firms Misclassification Private Equity

New Misclassification Bill Introduced In Congress: The Independent Contractor Tax Fairness And Simplification Act Of 2012 Seeks To...

Yesterday, December 12, 2012, Rep. Erik Paulsen (R-Minn.) introduced a bill that bears many similarities to a bill introduced earlier this year by 33 Democrats. The Independent Contractor Tax Fairness and Simplification Act...more

12/14/2012 - Fair Playing Field Act Independent Contractor Tax Fairness and Simplification Act Independent Contractors Misclassification Safe Harbors

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