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Supreme Court Overturns The Sixth Circuit Court Of Appeals: Holds Severance Payments Subject To FICA Taxes

In this e-Alert, we address the recent United States Supreme Court decision in U.S. v. Quality Stores, Inc., et al, No. 12-1408 (Sup. Ct. 03/25/2014), whereby the United States Supreme Court unanimously overturned the prior...more

Court Holds Severance Payments Not Subject To FICA Taxes; Refund Claims Should Be Filed Soon

In its recent decision, the United States Court of Appeals for the Sixth Circuit in U.S. v. Quality Stores, Inc., No. 10-1563 (6th Cir., 9/7/2012) held that certain severance payments made to former employees were not subject...more

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