Samantha Souza

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Samantha Souza focuses her practice on matters involving employee fringe benefits, payroll taxes, information reporting, and executive compensation. She regularly assists clients with navigating through Internal Revenue Service audits and appeals. Sam’s practice also includes tax litigation on a variety of employment tax and tax refund matters. Previously, Sam served as a law clerk to the Honorable Ronald L. Buch at the United States Tax Court. Read Samantha Souza's full bio.

San Antonio Temporarily Suspends Paid Sick Leave Law Amidst Legal Challenge from Business Groups

By and on Aug 15, 2019
Posted In Benefit Controversies, Employee Benefits

In the past few years, several states and localities have passed paid sick leave laws. These laws generally require employers to offer workers paid sick leave due to illness or injury, domestic or sexual assault, or care of a family member. Proponents of paid sick leave laws say that they help the local economy by...

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Dallas Implements Paid Sick Leave Law: What You Need to Know

By , and on May 16, 2019
Posted In Employee Benefits, Employment

The City of Dallas recently passed an ordinance requiring employers to provide paid sick leave to workers. Starting August 1, 2019, employers with more than five employees who perform at least 80 hours of work in a year in Dallas should be prepared to comply with the new ordinance. Access the full article.

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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As part of its comprehensive 2017 tax reform bill, Congress repealed deductions for Qualified Transportation Fringes including for employer-provided parking, while also requiring that tax-exempt organizations increase their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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Impact of Tax Reform on Compensation Structures and Popular Fringe Benefits

By on May 10, 2018
Posted In Employee Benefits, Executive Compensation

US tax reform is changing the game with respect to many of the popular benefits employers have traditionally provided to their employees. These new rules have produced a great deal of questions. However, while the Internal Revenue Service (IRS) is formulating guidance, employers are left to navigate these changes on their own in order to...

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DOL Less Likely to Appeal Fifth Circuit Ruling Vacating Expansion of Fiduciary Rule in Light of Recent SEC Guidance

By , and on Apr 26, 2018
Posted In Benefit Controversies, Employee Benefits, Fiduciary and Investment Issues, Retirement Plans

In a recent 2-1 decision, the Fifth Court vacated the US Department of Labor’s controversial expansion of the ERISA fiduciary regulations (the New Fiduciary Rule). If the DOL does not seek a rehearing, the Fifth Circuit will enter a mandate revoking the New Fiduciary Rule nationwide. However, given recent fiduciary regulations proposed by the Securities...

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