Elizabeth Mills

Elizabeth Mills

Proskauer Rose LLP

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Supreme Court Finds Severance Payments are Subject to FICA

On March 25, 2014, in a decision highly anticipated by employers, the U.S. Supreme Court held unanimously that certain severance payments paid to employees who were involuntarily terminated were taxable wages for purposes of...more

4/1/2014 - FICA Taxes Quality Stores SCOTUS Severance Pay

The ERISA Litigation Newsletter; November 2013

In This Issue: - Labor and Employment and ERISA Class Actions After Wal-Mart and Comcast — Practice Points for Defendants (Part I – Commonality)* - Agencies Release Guidance on HRAs, FSAs, and Employer Payment...more

11/22/2013 - Affordable Care Act Class Action Class Certification Comcast Competition Damages Discrimination Dukes v Wal-Mart ERISA FICA Taxes Flexible Spending Accounts Gender Discrimination Healthcare Healthcare Reform HRA IRS Penalties Rule 23 Same-Sex Marriage SCOTUS Section 409A Severance Pay Tax Refunds US v Windsor Wal-Mart

Supreme Court to Decide Whether RIF-Related Severance Pay Is Subject to FICA

Although some would argue that the next U.S. Supreme Court term is not shaping up to be as monumental as the last term, employers should have their eye on the recent decision of the Court to hear United States v. Quality...more

10/7/2013 - FICA Taxes Medicare SCOTUS Severance Pay Social Security Termination Withholding Requirements

New York Regulations Limiting the Use of State Funds for Administrative Expenses and Executive Compensation Go Into Effect

Implementing Executive Order 38, which was issued by Governor Andrew Cuomo early last year, thirteen New York State agencies have released final regulations placing limits on state funds that can be used for administrative...more

8/14/2013 - Administrative Expenses Andrew Cuomo Executive Compensation Final Rules New Legislation Non-Profits State Funding

Senate Finance Committee Staff Compiles Past Proposals for Exempt Organization Tax Reform

As part of a series of papers outlining tax reform options for the Senate Finance Committee (SFC), the SFC staff recently published a paper on tax reform options for tax-exempt organizations and charitable giving...more

7/15/2013 - Charitable Donations Charitable Organizations Exempt Organizations Tax Reform

OIG Issues Special Fraud Alert on Business Arrangements with Physician-Owned Entities

On March 26, the HHS Office of Inspector General (OIG) issued a Special Fraud Alert (Fraud Alert) reiterating its long-standing concern that the opportunity for a referring physician to earn a profit by investing in a venture...more

4/15/2013 - Anti-Kickback Statute Fraud Healthcare Joint Venture Medical Devices OIG Physician-Owned Distributors

New York State Agencies Again Revise Proposed Regulations Limiting Use of State Funds for Administrative Expenses and Executive...

Implementing Executive Order 38 issued by Governor Cuomo early in 2012, thirteen New York State agencies have again released revised proposed regulations placing a limit on the funds that can be used for administrative...more

4/9/2013 - Administrative Expenses Board of Directors Compliance Executive Compensation Proposed Regulation Reporting Requirements Subcontractors

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

In Annual Procedure Update (Usually a Yawner), IRS Imposes 27-Month Deadline For Filing Exemption Applications For All Types of...

The IRS continues to implement the “three years and you’re out” rule for Form 990 non-filers added by the Pension Protection Act of 2006 (the “PPA”)....more

1/10/2013 - Exemptions Form 990 IRS Pension Protection Act of 2006 Tax Exemptions

Revised New York Regulations Limit Use of State Funds for Administration Expenses and Executive Compensation by Service Providers...

Implementing Executive Order 38 issued by Governor Cuomo early in 2012, thirteen New York State agencies have now released revised regulations placing a limit on the funds that can be used for administrative expenses and...more

1/8/2013 - Administrative Expenses Executive Compensation State Funding

The American Taxpayer Relief Act of 2012: Stealth Impact on Charities

The American Taxpayer Relief Act of 2012 (“TRA”) (H.R. 8) passed by the Senate on January 1, 2013, passed by the House of Representatives early on January 2, 2013 and signed by President Obama, in large part addresses income...more

1/5/2013 - American Taxpayer Relief Act Charitable Donations Co-Op Financing IRA Pensions S-Corporation

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