FICA Taxes › Severance Agreements

Federal Insurance Contribution Act (FICA) Taxes are United States federal payroll taxes levied to fund the Social Security and Medicare system. FICA Taxes burdens are divided between employers and employees... more +

less -

News & Analysis as of May 25, 2013

Corporate Law Report: Economic Espionage Act, Top FCPA Enforcement Actions, Trademark Audits, and More

Employers May Be Entitled to FICA Tax Refund On Severance Payments

by Dinsmore & Shohl LLP on 11/28/2012

If the recent decision of the Sixth Circuit Court of Appeals in United States v. Quality Stores survives appeal by the IRS, employers could be entitled to a refund of FICA taxes paid by them after 2008 on severance payments...more

Sixth Circuit Holds that Severance Payments Are Not Subject to FICA Taxes

by Kevin J. Hogan, Marvin S. ("Bucky") Swift, Jr. | Snell & Wilmer L.L.P. on 11/15/2012

In United States v. Quality Stores, Inc., et al., the United States Court of Appeals for the Sixth Circuit recently held that severance payments qualified as supplemental unemployment compensation benefit (SUB) payments and...more

Government Challenges Sixth Circuit Decision in Quality Stores, Inc.

by Vicki M. Nielsen | Ogletree, Deakins, Nash, Smoak & Stewart,... on 11/5/2012

On October 18, 2012, the U.S. Department of Justice filed a petition for rehearing en banc in the Sixth Circuit Court of Appeals in United States v. Quality Stores, Inc., No. 10-1563 (September 7, 2012), asking the full court...more

Sixth Circuit Nixes FICA Tax on Severance Pay

by Dickinson Wright on 10/22/2012

The U.S. Court of Appeals for the Sixth Circuit has affirmed a Michigan Bankruptcy Court and approved a taxpayer’s request for a refund of FICA taxes paid on behalf of former employees. Quality Stores et al....more

4 Results

| Page: of 1 | WORKING...

View per page

Home

Legal News

Find a Lawyer

Browse Subjects

Subscribe

Pro Services

For Reporters

FICA Taxes › Severance Agreements

Employers May Be Entitled to FICA Tax Refund On Severance Payments

Sixth Circuit Holds that Severance Payments Are Not Subject to FICA Taxes

Government Challenges Sixth Circuit Decision in Quality Stores, Inc.

Sixth Circuit Nixes FICA Tax on Severance Pay

Expand Your Reach