Lisa B. Petkun at Pepper Hamilton LLP

Federal Appeals Court Holds That Supplemental Unemployment Compensation Benefits Are Not ‘Wages’ Subject To FICA Taxation,...

In an important recent decision, United States v. Quality Stores, Inc., et al., Case No. 01-1563, 2012 U.S. App. LEXIS 18820 (6th Cir. Sept. 7, 2012), the U.S. Court of Appeals for the Sixth Circuit held that supplemental...more

4/15/2013 - FICA Taxes IRS Quality Stores Tax Liability Unemployment Benefits Unemployment Compensation System Wages

Changes In The IRS Independent Contractor Classification Program

In September 2011 the Internal Revenue Service (IRS) announced a new voluntary relief program for worker status termed the voluntary classification settlement program (VCSP). Announcement 2011-64, 2011-41, I.R.B. 503. On...more

3/29/2013 - Independent Contractors IRS Misclassification VCSP

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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Lisa B. Petkun

Pepper Hamilton LLP

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