Mary Hevener

Mary Hevener

Morgan Lewis

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Immediate Action Required to Maximize Tax Savings for Mass Transit

Congress and the IRS have expanded the availability and procedures for maximizing the income tax and FICA tax exclusion for mass transit benefits, but immediate action is required to satisfy the IRS special relief provisions...more

1/16/2015 - Commuter Tax Benefits Employee Benefits Fringe Benefits IRS Mass Transit

Year-End Legislation Important for Employers

The 2015 Cromnibus and the Tax Increase Prevention Act of 2014 solve some problems and raise others. On December 16, 2014, U.S. President Barack Obama signed the Consolidated and Further Continuing Appropriations Act...more

1/9/2015 - Affordable Care Act Appropriations Bill ERISA Expatriates Health Insurance IRA Multiemployer Plan PBGC Qualified Retirement Plans Tax Credits Tax Extenders

U.S. Supreme Court’s Severance Ruling Impacts Future Unemployment Benefits

The decision in Quality Stores not only kills FICA tax refunds for millions of unemployed workers, but it also requires proactive employer actions to maximize future employer and state unemployment benefit payments to...more

4/11/2014 - FICA Taxes Quality Stores SCOTUS Severance Pay Unemployment Benefits

IRS Issues Notice on Special Tax Adjustment Procedures for Same-Sex Marriages

Notice 2013-61 provides alternative administrative procedures for reporting income and FICA tax adjustments in response to the Windsor decision and Revenue Ruling 2013-17. On September 24, the U.S. Department of the...more

9/27/2013 - DOMA FICA Taxes Income Taxes IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

Guidance on Tax Treatment of Same-Sex Marriages Takes Effect

Plan sponsors will need to take prospective and, possibly, retroactive action in order to ensure compliance with the guidance. On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS)...more

9/18/2013 - DOMA Employee Benefits IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

Employer Tax Considerations for Supreme Court’s Pending DOMA Decision

High Court considers the constitutionality of DOMA, which may create tax-refund opportunities for employers and employees before April 15....more

4/9/2013 - DOMA Employment Tax FICA Taxes SCOTUS Tax Refunds

Court Affirms Discounted Stock Options Are Deferred Compensation Subject to Section 409A

Court of Federal Claims agrees with the IRS position that section 409A applies to discounted stock options; holding is important for compensatory stock option grants. On February 27, the U.S. Court of Federal Claims...more

3/21/2013 - Deferred Compensation IRS Section 409A Stock Options

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