10/18/2012 08:00:00 PM EST
Circuit Split: Severance Payments Not Subject to FICA?
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Taxation Articles on Martindale.com
Recently, the Sixth Circuit held that severance payments following involuntary termination were not wages for FICA withholding purposes. U.S. v. Quality Stores, Inc., No. 10-1563 (6th Cir. 2012). This creates a split in the federal courts, since in 2008
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