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On August 8, 2020, President Trump announced four executive actions intended to provide certain targeted relief for enhanced unemployment payments, eviction moratoriums, student loan payment relief and employee payroll taxes while negotiations continue in Congress for the next round of stimulus/aid in response to the COVID-19 pandemic. This summary focuses on the Presidential Memorandum... READ MORE

On March 25, 2014, the United States Supreme Court issued its ruling in United States v. Quality Stores, Inc., et al., holding in an 8-0 decision that severance payments made to employees involuntarily terminated from employment are generally considered taxable wages under the Federal Insurance Contributions Act (“FICA”).  The decision overturns an earlier ruling... READ MORE