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David Fuller focuses his practice on matters involving employee fringe benefits, independent contractor/employee classification, payroll taxes, information reporting, corporate aircraft, supplemental unemployment compensation benefits (SUB pay), and the contingent workforce (outsourcing, PEOs, and employee leasing). His unique practice includes tax litigation on a wide range of significant FICA and tax refund matters. Read David Fuller's full bio.

Proposed Jobs Credit Act Would Significantly Expand CARES Act Employee Retention Tax Credits


By , , and on May 27, 2020
Posted In Employee Benefits, Employment, Health and Welfare Plans

A bill titled Jumpstarting Our Businesses’ Success Credit Act of 2020, which would make significant changes to the employee retention tax credits available under the CARES Act, is currently under consideration in the US House of Representatives. In this article, we outline the proposed changes, which are generally designed to increase the availability, scope and...

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CARES Act—Tax Deferral Opportunities for Employers


By on May 5, 2020
Posted In Employee Benefits, Employment

The CARES Act created several payroll tax deferral opportunities but also left employer board members and executives asking what exactly was deferred and worrying about “responsible person” liability. In particular, Section 2302 of the CARES Act (Public Law 116-136) allows all employers to defer the deposit and payment of the employer’s portion of Social Security...

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CARES Act Payroll Tax Forum: IRS Weighs in on High-Profile Employee Retention Tax Credits


By , , , and on May 4, 2020
Posted In Employee Benefits, Employment

Decisions aimed at preserving your workforce in response to the COVID-19 pandemic can have a long-term impact on your business. As you prepare to emerge from government shutdown orders, recall that your workforce is your single most valuable asset. The Coronavirus Aid, Relief, and Economic Security (CARES) Act provides employee retention tax credits to help...

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SUB-Pay Plans: An Alternative to Severance Programs


By on Apr 16, 2020
Posted In Employee Benefits

SUB-Pay Plans: An Alternative to Severance Programs While the coronavirus pandemic wreaks havoc on the economy and jobs, employers consider disaster-related employee benefit structures, such as easily administered qualified disaster assistance relief programs and the financially attractive severance alternative known as “supplemental unemployment benefit plans” or “SUB-pay plans.” Compared to the typical severance program, restructuring...

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CARES Act Social Security Tax Deferral and Employee Retention Credits


By and on Apr 9, 2020
Posted In Employment

The CARES Act provides for payroll tax relief, including employee retention tax credits and the deferral of all employer Social Security tax payments to help employers in the face of economic hardship related to the COVID-19 pandemic. Employers should work with their tax advisors, payroll providers, and payroll departments to immediately implement these valuable savings....

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Fridays With Benefits Webinar | To Tax or Not to Tax: Answering the Question with Respect to Fringe Benefits


By and on Feb 28, 2019
Posted In Employee Benefits

Join us Friday, March 15, for an interactive discussion on the implications of providing fringe benefits to your employees. Samantha Souza and David Fuller will talk about the tax impact of seemingly insignificant benefits and provide suggestions for avoiding negative consequences in the future. Join our lively 45-minute discussion, where we’ll discuss the following commonly...

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Free Parking Only Exists in Monopoly: New IRS Guidance Makes Employer-Provided Parking More Costly and Burdensome Than You Think


By , , , , , and on Dec 20, 2018
Posted In Employee Benefits

As part of its comprehensive 2017 tax reform bill, Congress repealed deductions for Qualified Transportation Fringes including for employer-provided parking, while also requiring that tax-exempt organizations increase their unrelated business taxable income by the nondeductible parking expenses. Recently released IRS Notice 2018-99 addresses some of the year-end tax filing and tax planning concerns for affected...

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IRS Releases FAQs on Paid Family and Medical Leave Credit


By , and on Jun 14, 2018
Posted In Employee Benefits, Employment, Health and Welfare Plans

The IRS released guidance in April on the new credit for paid family and medical leave. In FAQ form, this guidance helps employers gauge whether their current policies are sufficient, or whether implementation of conforming paid leave policies may be necessary. Access the full article.

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Tax Takes Video | Impacts on 162(m)


By and on Jun 5, 2018
Posted In Employee Benefits, Executive Compensation

Andrew Liazos and David Fuller identify the three main areas to focus on in light of 162(m) and discuss traps for the unwary.

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