PAY AND BENEFITS


Deceased Employees: PLR 201132018

Massachusetts new CORI rules
Dodd Frank Conference reports (Mercer)
Dodd-Frank summary / Proskauer
Dodd-Frank summary / Price Waterhouse
MA Unemployment insurance: Monica Halas
FDIC guidelines on incentive pay
Compensation disclosure for govt. contractors
MA revised ID theft regulations
MA DUA requires employers to give new information kit to terminated employees
Trade adjustment act enhanced -- from the WSJ (subscription)
MA DUA encourages work-sharing instead of layoffs
Fed. Ct. upholds required arbitration of racial discrimination complaint
Welfare plan tidbits: ADA / bicycle commuting / Michelle's law: JP Morgan
Stimulus odds and ends, from Littler
What you need to do for FMLA by 1/16/09 (Gray Plant and Moody guidance)  
Deloitte analyzes the new FMLA regulations
Full text: New FMLA Regulations
Treble damages are now mandatory in MA for overtime violations

Independent contractor issues in Massachusetts. Morse-Barnes analysis
MA Atty General draft advisory on independent contractor status
H-1B Visa enforcement. DOL cracks down
State payroll tax withholding for multi-state operations

New Hampshire employment and the new Civil Union law
The unrealistic W-4, and IRS "lock in" letter procedures
New DHS safe harbor regs if you get a "no match" letter
Payroll (Under construction)
FICA and withholding
MetLife booklet on LTD payments



Independent Contractor issues

IRC 3402(d) (math test) and IRC 3509 (reduced rates for non-willful violations)
IR Manual 4.23.8 explaining above, employee refunds, and other relevant
procedures !!!

Penalties
IR Manual 4.23.9

Section 530
Rev. Proc. 85-18
PLR 9330839 (Not disqualified due to state classification as employee)

VCSP
Announcement 2011-64
IRS web site Q&As
Form 8952 and instructions

CSP
IR Manual 4.23.6

Reference:
IRS Information Guide

BNA publication 391
_________________________________________

IRS Pub 15 (Circular E)
IRS W-2 Instructions

SSA 131 Form Guidelines from SSA
SSA employer guide

Same-sex payroll refunds
IRS Notice 2013-61


Pass-thru entities (MA regulation)

Severance and SUB Plans
Quality Stores 1/7/14 Scotus Blog
Buck article


2012 Transit Benefit changes
Davis wright: action required by 1/31/2013


Special Wages
IRS Pub. 957 (for reporting special wages to SSA)

Publication 15-B 2016
MASSACHUSETTS

Massachusetts Withholding Tax Guide

Circular M 2015 withholding rates

MA letter ruling 00-1 (Source Act)

MA M4-P form

independent contractor 2008 AG Advisory
DOR Advice