David Fuller

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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.

The DOL Has Issued New Proposed Independent Contractor Classification Rules. What Now?

By , , and on Nov 2, 2022
Posted In Employment, Labor

On October 11, 2022, the United States Department of Labor (DOL) issued its Notice of Proposed Rulemaking (NPRM) seeking to undo the Trump administration’s 2021 independent contractor regulations and revert to the six-factor economic realities test. While the test factors remain the same (for the most part), the DOL’s NPRM advances interpretations of the various...

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COVID-19 Stimulus Package Significantly Expands CARES Act Employee Retention Tax Credits

By , , and on Jan 21, 2021
Posted In Employee Benefits, Employment

The Consolidated Appropriations Act, 2021, which became law on December 27, 2020, makes significant changes to the employee retention tax credits available under the Coronavirus Aid, Relief and Economic Security Act (the CARES Act). The changes are generally designed to increase the availability, scope and amount of the credits. Significantly, employers that received a Payroll...

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Employers Cast Wary Eye on President Trump’s Deferral of Payroll Tax

By on Aug 12, 2020
Posted In Benefit Controversies, Employment

Employers considering President Trump’s plan to allow deferred payment of payroll taxes face a series of costs, uncertainties and headaches. The president wants employers to stop collecting the 6.2% levy that is the employee share of Social Security taxes for many workers, starting September 1 and going through the end of the year. The president’s...

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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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