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As if Employers Needed Another Reminder, Here Are 8.4 Million More Reasons to Get the Tip Credit Right

A couple of weeks ago, a Philadelphia based sports bar chain entered into a consent order with the U.S. Department of Labor (DOL) and filed a request with the E.D. Pennsylvania for approval of a separate settlement with...more

Labor & Employment E-Note - February 14, 2014

In This Issue: - High Court Rules Steel Workers Need Not be Paid for Changing Clothes - NLRB Proposes Rules to Streamline Unionization Voting Process - Obama Administration Delays Another Health Insurance...more

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

EA Sports Enters Into Settlement Agreement With College Athletes

EA Sports Enters Into Settlement Agreement With College Athletes by Anthony Caruso on October 2, 2013 Video game producer Electronic Arts Sports and Collegiate Licensing Company have agreed to pay out roughly $40...more

What's Happening in Business Aviation? May 2013

This edition of the Burns & Levinson Business Aviation Report covers new developments in the following areas of business aviation: • Rentals from leasing aircraft may be subject to the new 3.8 percent tax on net...more

State + Local Tax Insights - Winter 2012

In this issue: Should Filmmakers Be Content to Have Taxing Authorities Judge Their Content? Upcoming 2012 Speaking Engagements; Individual Liability for Company Taxes; Potential Unity and Business Income in California;...more

California Enacts New Round Of Employee-Friendly Laws (In Other News, State Unemployment Rate Hovers Near 12%)

California Governor Jerry Brown has signed into law a number of bills that could significantly impact employers in the New Year. Below is a survey of some of these new laws and their key provisions. Misclassification Of...more

A Pinch of Salt, October 2010- Match Point: Tax Obligations Of the Mobile Workforce

State personal income taxes are an important source of state tax revenue.1 However, these taxes impose significant and potentially expensive requirements on employers throughout the United States, requiring employers to...more

IRS Releases Revenue Ruling 2008-13 Adopting Position That Performance Based Compensation Is Non-Excludible Under 162(m) If ...

Update to our Client Alerts of February 8, 2008 and February 14, 2008: On February 21, 2008, the IRS released Revenue Ruling 2008 13, confirming the position taken in PLR 200804004 that compensation intended to qualify...more

Performance Based Compensation is Non-Excludible Under 162(m) If Also Payable Under An Employment Agreement As Severance

Update of our February 8, 2008 Client Alert: We alerted you on January 31, 2008 (and provided a further update on February 8, 2008), that the IRS now takes the position that compensation intended to qualify as deductible...more

Payments Do Not Qualify as Performance Based Compensation Under 162(m) Where Payments are Permitted Under a Severance Arrangement

The Internal Revenue Service published a private letter ruling on January 28, 2008 (PLR 200804004) holding that amounts paid to a recipient under an incentive compensation plan intended to qualify as performance-based...more

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