Tax Law

Read Labor & Employment Law updates, alerts, news, and legal analysis from leading lawyers and law firms:

News & Analysis as of May 19, 2013

Employers: Deadline To File Protective Payroll Tax Refund Claim Nears

by Rena Pirsos | XpertHR - Partnered with LexisNexis on 4/18/2013

Employers that paid federal income tax (FIT) and Social Security and Medicare (FICA) taxes on the value of health care benefits provided to employees' same-sex partners for tax years 2009 and after should consider whether...more

Married Same-Sex Couples Should File Protective Claims For Tax Refunds Now

by William Rohrer | Carlton Fields on 4/10/2013

When the Supreme Court ultimately decides United States v. Windsor, it could strike down the portion of the Defense of Marriage Act (DOMA) that prohibits married same-sex couples from receiving the federal benefits provided...more

Same-Sex Marriage Cases: Are Your Benefit Plans Prepared?

by Christine Hawkins, Dipa N. Sudra | Davis Wright Tremaine LLP on 3/29/2013

News articles, social media, protests, and lunchroom conversation were all dedicated to the two cases before the U.S. Supreme Court this week. Hollingsworth v. Perry and Windsor v. United States could potentially transform...more

The Impact Of New York's Marriage Equality Act On Employee Benefits Plans

by Fisher & Phillips LLP on 11/4/2011

This past summer, New York passed its Marriage Equality Act, which generally provides that same-sex couples can legally marry in New York, and that same-sex married couples are to be treated the same as opposite-sex married...more

New York Employers’ Quarterly Wage and New Hire Reporting Requirements Expanded by Child Support Legislation

by Schnader Harrison Segal & Lewis LLP on 8/12/2011

New York employers are now required under recently effective amendments to the New York State Tax Law to report the availability of dependent health care coverage to employees when filing mandatory quarterly wage and new hire...more

A Trend Toward State Recognition of Same-Sex Civil Unions

by Proskauer Rose LLP on 7/8/2011

On July 2, 2011, Rhode Island Governor Lincoln Chafee signed legislation that allows same-sex couples to form civil unions effective as of July 1, 2011. The law comes just days after New York passed legislation legalizing...more

Taking Stock: Understanding the basics about management compensation plans and their tax consequences by Gregory K. Brown

by Katten Muchin Rosenman LLP on 4/29/2010

OFTEN A KEY ISSUE FOR DIVORCE SETTLEMENTS INVOLVING corporate executives is management compensation. This is true, in part, because the low benefit limits applicable to tax-qualified retirement plans for corporate executives...more