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Tax Relief Employer Liability Issues

Cozen O'Connor

Virginia Viewpoint: From Surplus to Safety Net

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On May 2, the Governor signed the state budget that will fund the remainder of the biennium through June 30, 2026. This marks the first time in eight years the legislature completed its work without requiring a special...more

PilieroMazza PLLC

Employee Retention Credit: Moratorium, Withdrawals, and March 22 Deadline for Voluntary Disclosure Program

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The Employee Retention Credit (ERC)—sometimes called the Employee Retention Tax Credit or ERTC—is a refundable tax credit for certain eligible businesses and tax-exempt organizations that had employees and were affected...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Beltway Buzz - February 2024

House Advances Bipartisan Tax Package. On January 31, 2024, the U.S. House of Representatives passed the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) by a vote of 357–70....more

DarrowEverett LLP

The Brass Tacks: IRS Creates Process for Withdrawing ERC Claims

DarrowEverett LLP on

The Internal Revenue Service (“IRS”) recently granted employers a means to avoid interest and penalties on inappropriately taken Employee Retention Tax Credit (“ERC”) claims. This surely will come as a relief to taxpayers who...more

Gray Reed

IRS Chief Counsel Issues GLAMon ERC Supply-Chain Disruption Eligibility

Gray Reed on

Section 2301 of the CARES Act, as amended, permits employers to claim employee retention credits (“ERCs”) if they meet certain requirements. Under one of those requirements, an employer may claim an ERC if the employer’s...more

DarrowEverett LLP

How IRS Is Cracking Down on Employee Retention Tax Credit Fraud

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The Internal Revenue Service (“IRS”) has recently devoted great attention to detecting, investigating, and prosecuting fraud, particularly as it relates to the Employee Retention Tax Credit (“ERC”) post-COVID. On a webinar...more

Bennett Jones LLP

Supplemental Pension Plans Secured with a Letter of Credit—Federal Budget 2023 Proposes Refundable Tax Relief

Bennett Jones LLP on

Retirement compensation arrangements (RCAs) are, in appropriate circumstances, a useful tool for employers to provide supplemental pension benefits to employees, but such arrangements come at a cost of refundable tax under...more

Ruder Ware

Employers Beware: IRS Cautions Employers Against Engaging Third Party Employee Retention Credit Consultants

Ruder Ware on

Recently, we have been fielding a fair number of inquiries from clients who have been approached by third parties urging them to claim the Employee Retention Credit (“ERC”)... ...more

McDermott Will & Schulte

Weekly IRS Roundup September 6 – September 9, 2022

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of September 6, 2022 – September 9, 2022...more

Hogan Lovells

Coronavirus: The Hill and the Headlines – COVID-19 D.C. Update – May 2020 #3

Hogan Lovells on

In Washington: Administration officials said that they plan to wind down the coronavirus task force at the end of May and shift management of the public health response back to the federal agencies....more

White & Case LLP

COVID-19 – Key UK Employment Issues Guidance Note (Updated)

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Companies and their workforces are in unprecedented circumstances, with COVID-19 changing situations and advice on a frequent basis.  In this alert, we have set out below the key issues faced by employers across the UK and...more

Foley & Lardner LLP

Furloughs, Workforce Reductions, and Facility Closures Due to Coronavirus: Important Defined Benefit Plan Reporting Obligations

Foley & Lardner LLP on

Employers face unique legal and financial challenges in connection with the COVID-19 pandemic. One such challenge includes the impact of a potential furlough, workforce reduction, or facility closures on benefit plan...more

Burr & Forman

Federal Employment Taxes: Employee-Independent Contractor Issues (Part 5)

Burr & Forman on

Section 530 Relief - Employers that have workers which the employer classifies as “independent contractors” (Form 1099) risk having these workers reclassified by the IRS as employees. This is a major audit area for the...more

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