Conferences and Speeches

NYU SCPS 72nd Institute on Federal Taxation

2013年10月20日 - 2013年10月25日
01:00 上午 Eastern Daylight Time

Morgan Lewis partner Mary Hevener will serve as chair to the Executive Compensation & Employee Benefits section of New York University's School of Continuing and Professional Studies' (NYU SCPS) 72nd Institute on Federal Taxation.

Addressing the 0.9% Medicare Tax on Wages for Employees Earning Over $200k, and Income Tax Withholding Complications Triggered by Requests from Employees for Withholding to Cover the New 3.8% Medicare Tax on Unearned Income
October 20, 2013 | 6:10 pm

This session addresses both the withholding requirements (and difficulty of correcting mistakes) triggered by the new (in 2013) additional Medicare tax on certain high-wage earning employees. In both regulations and FAQs, the IRS has addressed many, but not all of the issues presented by this new tax. Also covered is the expected year-end requests from many highly compensated employees for withholding to cover their liability for the 3.8% Medicare tax on unearned income, and why these requests may be difficult to meet, given the withholding rules applicable to supplemental wages, and the requirements for requesting withholding changes on Forms W-4. In addition, the speaker discusses pending proposals to allow withholding on directors' compensation.

When:
October 20–25, 2013

Where:
The Grand Hyatt
109 East 42nd Street
New York, NY 10017

CLE Credit:
Please see event website for CLE credit information.