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Employer Reimbursement of Employee’s Individual Medical Insurance May Subject Employer to Penalty

IRS Notice 2013-54 provides that an employer’s reimbursement of healthcare insurance premiums paid by an employee on an individual health insurance contract of the employee on a pre-tax basis (an “employer payment plan”) may...more

10/23/2014 - Affordable Care Act Appeals Cost-Sharing Employer Liability Issues FICA Taxes Health Insurance IRS Premiums Reimbursements Self-Insured Health Plans Wages

Sale of Clippers Will Cost Sterlings Significant Income Taxes

People who do not think that Donald Sterling is being impacted sufficiently by the NBA fine and being forced to sell the Los Angeles Clippers are not taking into account the significant federal and California income taxes...more

6/30/2014 - Basketball Capital Gains Community Property Donald Sterling Federal Taxes Fines Income Taxes NBA Sports State Taxes Stocks Tax Basis

Getting a Green Card Subjects Noncitizens to U.S. Foreign Bank Account Reporting Requirements

A resident or citizen of a country other than the United States who obtains lawful permanent resident status in the United States, often referred to as a “green card,” becomes a resident of the United States for U.S. income...more

1/22/2014 - Foreign Bank Accounts Green Cards Immigrants Income Taxes Reporting Requirements Tax Returns

Entertainment Industry Payroll Companies Must Pay Up To FICA “Cap” On Behalf Of Each Producer For Whom An Individual Performs...

On September 10, 2013, in Cencast L.P. v. United States, 112 AFTR 2d 2013-xxxx (CA Fed. Cir. 2013), the United States Court of Appeals for the Federal Circuit ruled that Cencast Services, L.P., and a number of other...more

10/10/2013 - Entertainment Industry FICA Taxes IRS Payroll Companies Staffing Agencies Wages

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