Wendi Kotzen

Wendi Kotzen

Ballard Spahr LLP

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Supreme Court Rules That Severance Payments Are Subject to FICA Taxes

The U.S. Supreme Court has unanimously held that payments of supplemental unemployment benefits (SUB payments) are taxable wages subject to FICA tax withholding. The Court’s decision in United States v. Quality Stores, Inc.,...more

3/31/2014 - FICA Taxes IRS Quality Stores SCOTUS Severance Agreements

Pennsylvania To Expand Application of Bank Shares Tax to Out-of-State Banks

Pennsylvania Act 52 (Act 52), signed into law on July 9, 2013, expands the reach of the Pennsylvania bank shares tax and allows the Commonwealth to impose the bank shares tax on a bank with no offices or branches in...more

8/8/2013 - Bank Taxes Banks New Legislation

Significant Pennsylvania Tax Changes

The General Assembly made significant changes to a number of Pennsylvania taxes as part of the 2013-2014 budget process. These changes were enacted in Act 52, signed into law on July 9, 2013, and have various effective dates....more

7/17/2013 - Corporate Net Income Corporate Taxes New Legislation Tax Loopholes Tax Reform

Deadlines for Pennsylvania Real Property Tax Appeals

In view of current market conditions, now is a good time to review your company’s real estate portfolio to consider assessment appeals for tax year 2014. ...more

7/8/2013 - Appeals Deadlines Property Tax

New Common Level Ratio Factor for Philadelphia May Mean Realty Transfer Tax Refunds

For straightforward real estate transactions involving a deed for consideration, the Pennsylvania realty transfer tax is based on the purchase price....more

1/16/2013 - Commercial Leases Property Tax Real Estate Transfers Tax Assessment Transfer Taxes

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