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

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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