Tax Law

Read Conflict of Laws updates, alerts, news, and analysis from leading lawyers and law firms:

News & Analysis as of May 25, 2013

Will New Marijuana Laws Go Up In Smoke?
Bill on Bankruptcy: Who's to Blame for the Hostess Liquidation?
Weekly Brief: Google Antitrust Suit?; Legal Weed; Law Firm Mega-Merger Mania
Appeal Trial Court - What To Do When a Party Loses or is Unhappy with a Decision Made by the Trial Court - Kathi Sandweiss discuss
The Apellate Process Explained - Kathi Sandweiss discusses the appeals process and what it can and can't do for your situation.
Northern Mariana Islands Retirement Fund Files For Bankruptcy

Investments Slovakia Belgium Slovak Law Nederlandstalige advocaat slowakije

by Kocks & Partners Rechtsanwälte Belgien on 3/21/2013

The Embassy of the Slovak Republic in Belgium in cooperation with the Slovak Investment and Trade Development Agency SARIO and EsPartners would like to invite you to SEMINAR „INVEST IN SLOVAKIA“ Get to Know Slovakia as...more

Severance Payments Held to be Exempt From FICA Taxes; Creates Split in the Circuits

by Sheppard Mullin Richter & Hampton LLP on 10/25/2012

In a recent case, United States v. Quality Stores, the Sixth Circuit ruled that certain severance payments paid to involuntarily terminated employees pursuant to an employer’s reduction in workforce are not “wages” for FICA...more

The Sixth Circuit Splits From the Federal Circuit and Rules That Severance Payments Are Not Taxable as FICA Wages

by Sutherland Asbill & Brennan LLP on 9/20/2012

On September 7, 2012, the Sixth Circuit held that certain types of severance payments (referred to as supplemental unemployment compensation or “SUB payments”) are not taxable wages under FICA. United States v. Quality...more

Quality Stores Decision Could Lead to Significant Refunds of FICA Tax

by McDermott Will & Emery on 9/19/2012

The U.S. Court of Appeals for the Sixth Circuit recently held that certain dismissal payments were Supplemental Unemployment Compensation Benefits (SUB) exempt from FICA taxes—a clear split with the U.S. Court of Appeals for...more

Sixth Circuit Affirms that Severance Is Not "Wages" Subject to FICA, Creating Circuit Split

by Littler on 9/12/2012

In United States v. Quality Stores, Inc., 2012 U.S. App. LEXIS 18820 (6th Cir. Sept. 7, 2012), the Sixth Circuit Court of Appeals affirmed a district court ruling that severance payments were not wages subject to Social...more