GJ MacDonnell

GJ MacDonnell

Littler

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Federal Unemployment Insurance Integrity Act Creates Tough New Standards for Employers Responding to State Unemployment Insurance...

In 2011, Congress passed the Unemployment Insurance Integrity Act (Act) as part of the Trade Adjustment Assistance Extension Act of 2011 (TAAEA). While the TAAEA was primarily concerned with extending retraining assistance...more

10/11/2013 - Foreign Workers Fraud Overpayment Penalties Reporting Requirements TAAEA Training Unemployment Benefits

IRS Provides FICA Reporting, Withholding, and Other Guidance Regarding Married Same-Sex Couples

Until the United States Supreme Court decision in United States v. Windsor, 570 U.S. ___ (2013), the Defense of Marriage Act (DOMA) required employers providing subsidized benefits to same-sex spouses and domestic...more

10/8/2013 - DOMA FICA Taxes IRS Marriage Same-Sex Marriage SCOTUS US v Windsor Withholding Requirements

The IRS Formal Guidance Recognizing Same-Sex Marriages Has Benefit and Payroll Implications for Employers

After months of speculation, on August 29, 2013, the Internal Revenue Service published formal guidance on the treatment of same-sex spouses under the Internal Revenue Code. In Revenue Ruling 2013-17, the IRS confirmed that a...more

9/17/2013 - Civil Unions Compliance DOMA Employee Benefits IRS Marriage Payroll Taxes Same-Sex Marriage SCOTUS U.S. Treasury US v Windsor

IRS Reaffirms Advice on the Proper Employment Tax Treatment of Settlements

On August 30, 2013, the IRS reiterated its longstanding positions on the proper tax treatment of litigation settlements with current or former employees. In its Chief Counsel Advice (CCA) Memorandum 20133501F, the IRS...more

9/16/2013 - ADA ADEA Civil Rights Act Compliance Employer Liability Issues Employment Tax IRS Settlement Title VII W-2

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