MISCELLANEOUS


Deceased Employees: PLR 201132018

Massachusetts new CORI rules

MA Unemployment insurance: Monica Halas

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
FICA and withholding
MetLife booklet on LTD payments

IRS Chief Counsel Memorandum  POSTN-117073-18 Employer
payment of FICA and income tax in later year & tax consequence to
employee



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)
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
Auto use (2020)

Preamble to 2020 regulations with new amounts
Earlier Notice 2019-34
Regulations (not finalized for other issues)
2020 mileage rates

274_Meals and entertainment
Notice 2018-99 - 274 transportation fringes
AM_2018-004 policies needed
Notice 2018-76_Meals while entertaining
Executive.html