Marvin S. ("Bucky") Swift, Jr.

Sixth Circuit Holds that Severance Payments Are Not Subject to FICA Taxes

In United States v. Quality Stores, Inc., et al., the United States Court of Appeals for the Sixth Circuit recently held that severance payments qualified as supplemental unemployment compensation benefit (SUB) payments and...more

11/15/2012 - FICA Taxes FICA Withholding Severance Agreements SUB Unemployment Compensation System