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IRS Updates Guidance on Section 530 and Worker Status Issues

The Internal Revenue Service has released new guidance, Rev. Rul. 2025-3, clarifying the application of Section 530 of the Revenue Act of 1978, Section 3509 of the Internal Revenue Code (IRC), and Section 7436 of the IRC in...more

Department of Labor and IRS Intensify Cooperation on Worker Misclassification

On December 14, 2022, the U.S. Department of Labor (DOL) and the Internal Revenue Service (IRS) signed and published a Memorandum of Understanding for Employment Tax Referrals (the “MOU”). The MOU establishes a system for...more

Restructuring Operations in the Wake of California AB 5? Don’t Overlook the Tax Implications

Businesses with operations in California have begun to identify options and implement strategies for compliance with Assembly Bill (AB) 5, which imposes the ABC test for identifying whether a worker is an independent...more

California Governor Expresses Support for Amended Misclassification Bill

On Friday, August 30, 2019, the California State Senate Appropriations Committee approved controversial legislation—Assembly Bill 5 (A.B. 5)—that would potentially reclassify millions of independent contractors as “employees”...more

AB 5: The Great California Employment Experiment—A Littler Workplace Policy Institute Report

Assembly Bill (AB) 5, currently pending in the California legislature, would impose the “ABC” test on California businesses and workers, dramatically altering the legal standards applied in evaluating whether a worker is an...more

DOL Weighs in on Whether Gig Economy Workers are Employees or Independent Contractors

The United States Department of Labor has provided good news for gig economy employers, telling one unidentified “virtual marketplace” employer that its service providers are properly classified as independent contractors....more

The Implications of Dynamex Operations West v. Superior Court: California's Adoption of the ABC Test for Purposes of the Wage...

The California Supreme Court’s adoption of a strict ABC test for purposes of the wage orders is likely to cause significant problems for California businesses that use independent contractors. Of particular concern is the “B”...more

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