Steven Witt

Steven Witt

Fisher & Phillips LLP

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Supreme Court: Severance Payments Are Wages Subject To FICA Taxes

On March 25, 2014 the U.S. Supreme Court unanimously held that a certain type of severance payment known as supplemental unemployment compensation constituted “wages” subject to Federal Insurance Contributions Act (FICA)...more

3/27/2014 - Corporate Counsel FICA Taxes Quality Stores SCOTUS Severance Pay Unemployment

New U.S. Guidance On Expatriate Health Plans

As discussed in a prior post, the U.S. Internal Revenue Service (“IRS”) is currently in the process of finalizing its regulations implementing the Affordable Care Act’s (“ACA”) “Employer Mandate.” The Employer Mandate, which...more

1/31/2014 - Affordable Care Act Employer Group Health Plans Expatriates Healthcare IRS Minimum Essential Coverage Tax Liability

Windsor & DOMA: Issues for Cross-Border Employers

On June 26, 2013, the U.S. Supreme Court ruled in U.S. v. Windsor that Section 3 of the Defense of Marriage Act (“DOMA”), which defined “marriage” as strictly between opposite-sex couples and “spouse” as referring only to a...more

10/2/2013 - COBRA Cross-Border DOMA Employee Benefits Employer Group Health Plans ERISA FMLA Income Taxes IRS Same-Sex Marriage SCOTUS US v Windsor USCIS

Healthcare Reform And Seasonal Guest Workers

Many employers are eagerly watching the U.S. Congress as it debates comprehensive immigration reform legislation. However, employers of foreign workers need to be aware of another comprehensive reform already enacted—the...more

7/5/2013 - Affordable Care Act Employer Mandates Foreign Workers Full-Time Employees Guest Worker Programs H-2A Healthcare Healthcare Reform Immigrants Immigration Reform IRS Proposed Legislation Seasonal Workers Undocumented Immigrants Visas

U.S. Healthcare Reform, Foreign Employers, And Employers Of Foreign Workers

Since the landmark 2012 U.S. Supreme Court decision in NFIB v. Sebelius, largely upholding President Obama’s Patient Protection and Affordable Care Act (the “ACA”), the U.S. government has been moving full-steam ahead on...more

3/28/2013 - Affordable Care Act Employer Mandates Foreign Corporations Foreign Workers Healthcare IRS

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