Severance Pay, Quality Stores | JD Supra Law News

Deadline for Filing FICA Tax Refunds is April 15

by Sheppard Mullin Richter & Hampton LLP on 4/5/2013

As previously reported, the payment of certain severance benefits may be exempt from FICA taxes. Under the Sixth Circuit’s decision in Quality Stores, severance pay made in connection with an involuntary separation from...more

April 4th Deadline for FICA Tax Treatment of Severance Pay Under Quality Stores

by Vicki M. Nielsen | Ogletree, Deakins, Nash, Smoak & Stewart,... on 3/14/2013

Two deadlines relating to the Sixth Circuit Court of Appeals’ decision in United States v. Quality Stores, Inc., No. 10-1563 (6th Cir. Sept. 7, 2012), are quickly approaching. The deadline for the United States to file a...more

File for FICA Tax Refunds Before April 15

by Sheppard Mullin Richter & Hampton LLP on 2/20/2013

As previously reported, the payment of certain severance benefits may be exempt from FICA taxes. Under the Sixth Circuit’s decision in Quality Stores, severance pay made in connection with an involuntary separation from...more

Sixth Circuit Will Not Rehear Quality Stores Decision that Severance Pay in Connection with a Reduction in Force is not Subject to...

by Paul M. Hamburger, Elizabeth Mills, Andrea Rattner | Proskauer Rose LLP on 1/21/2013

On September 7, 2012, the Sixth Circuit Court of Appeals held in United States v. Quality Stores, Inc. that severance payments to former employees pursuant to an involuntary reduction in force are not taxable "wages" for...more

Legal Alert: The 2012 Tax Litigation Year in Review: Important Events

by N. Jerold Cohen, Thomas Cullinan, Joseph DePew, Kendall Jones, John Lanier, Jerome Libin, Shane Lord, Mary Monahan, Victoria O’Connor, Daniel Schlueter, Jeffrey Starkey | Sutherland Asbill & Brennan LLP on 1/16/2013

The year 2012 was quite an interesting one for tax controversy. Whereas 2011 brought a win for the Treasury on deference issues in Mayo Foundation for Medical Ed. v. United States, 131 S. Ct. 704 (2011), 2012 was the year...more

Sixth Circuit Decision Offers FICA Tax Refund Opportunities for Severance Pay

by Vicki M. Nielsen | Ogletree, Deakins, Nash, Smoak & Stewart,... on 9/11/2012

Any employer that implemented reductions in force or layoffs after 2008 should consider filing refund claims for the Federal Insurance Contributions Act (FICA) taxes paid on severance benefits based on a recent Sixth Circuit...more

Home

Legal News

Find a Lawyer

Browse Subjects

Subscribe

Pro Services

For Reporters

Severance Pay › Quality Stores