Ann Carr Mackey

Ann Carr Mackey

Ogletree, Deakins, Nash, Smoak & Stewart, P.C.

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Latest Posts › Penalties

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Avoiding Mistletoe Mishaps, Part II: Do I Have To Offer Health Care Coverage To My Seasonal Employees?

As 2013 comes to an end, we are considering a number of issues that employers might be facing at the end of the year. Our year-end blog series will cover issues such as seasonal hiring, religious discrimination claims...more

11/25/2013 - Affordable Care Act Employee Benefits Employer Liability Issues Employer Mandates Healthcare Healthcare Reform Penalties Seasonal Workers Year-End Planning

IRS Penalty Relief For Severance Pay Expires On December 31

The IRS has given employers until December 31, 2012 to correct a problem frequently found in severance agreements and other similar arrangements. If not corrected by that date, it could be much more expensive to correct the...more

10/17/2012 - IRS Penalties Section 409A Severance Agreements Severance Pay Tax Penalties

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