David Fuller
Subscribe to David Fuller's PostsDavid Fuller focuses his practice on matters involving employee fringe benefits, independent contractor/employee classification, payroll taxes, information reporting, corporate aircraft, supplemental unemployment compensation benefits (SUB pay), and the contingent workforce (outsourcing, PEOs, and employee leasing). His unique practice includes tax litigation on a wide range of significant FICA and tax refund matters. Read David Fuller's full bio.
Soaring to New Heights: The IRS’s Crackdown on Aircraft Usage by Corporations and High-Income Earners
By Andrew Liazos, David Fuller and Jennifer Hill on Mar 1, 2024
Posted In Executive Compensation, Fiduciary and Investment Issues
The Internal Revenue Service (IRS) has announced plans to initiate dozens of new audits this spring in an attempt to ground high-flying taxpayers and their personal usage of corporate aircrafts. These audits will focus primarily on “highest risk” corporations and large partnerships, IRS Commissioner Danny Werfel stated. Werfel added that audits of high-income earners will...
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Employers Be Forewarned and Forearmed: Recent IRS Announcements Require Action on ERTC Claims
By David Fuller and Jennifer Hill on Nov 9, 2023
Posted In Employee Benefits, Employment
Asserting that many employers have improperly claimed Employee Retention Tax Credit (ERTC) refunds, the Internal Revenue Service (IRS) released two new announcements that address ERTC claims. Following these new IRS announcements, most employers should consult their legal and tax advisors and consider filing protective refund claims to preserve their employment and income tax positions and to...
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The DOL Has Issued New Proposed Independent Contractor Classification Rules. What Now?
By Chris Braham, Joseph K. Mulherin, David Fuller and Jennifer Hill on Nov 2, 2022
Posted In Employment, Labor
On October 11, 2022, the United States Department of Labor (DOL) issued its Notice of Proposed Rulemaking (NPRM) seeking to undo the Trump administration’s 2021 independent contractor regulations and revert to the six-factor economic realities test. While the test factors remain the same (for the most part), the DOL’s NPRM advances interpretations of the various...
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COVID-19 Stimulus Package Significantly Expands CARES Act Employee Retention Tax Credits
By David Fuller, Andrew Liazos, Brian Tiemann and Sarah L. Engle on Jan 21, 2021
Posted In Employee Benefits, Employment
The Consolidated Appropriations Act, 2021, which became law on December 27, 2020, makes significant changes to the employee retention tax credits available under the Coronavirus Aid, Relief and Economic Security Act (the CARES Act). The changes are generally designed to increase the availability, scope and amount of the credits. Significantly, employers that received a Payroll...
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Employers Cast Wary Eye on President Trump’s Deferral of Payroll Tax
By David Fuller on Aug 12, 2020
Posted In Benefit Controversies, Employment
Employers considering President Trump’s plan to allow deferred payment of payroll taxes face a series of costs, uncertainties and headaches. The president wants employers to stop collecting the 6.2% levy that is the employee share of Social Security taxes for many workers, starting September 1 and going through the end of the year. The president’s...
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Proposed Jobs Credit Act Would Significantly Expand CARES Act Employee Retention Tax Credits
By Andrew Liazos, Brian Tiemann, David Fuller and Sarah L. Engle on May 27, 2020
Posted In Employee Benefits, Employment, Health and Welfare Plans
A bill titled Jumpstarting Our Businesses’ Success Credit Act of 2020, which would make significant changes to the employee retention tax credits available under the CARES Act, is currently under consideration in the US House of Representatives. In this article, we outline the proposed changes, which are generally designed to increase the availability, scope and...
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CARES Act—Tax Deferral Opportunities for Employers
By David Fuller on May 5, 2020
Posted In Employee Benefits, Employment
The CARES Act created several payroll tax deferral opportunities but also left employer board members and executives asking what exactly was deferred and worrying about “responsible person” liability. In particular, Section 2302 of the CARES Act (Public Law 116-136) allows all employers to defer the deposit and payment of the employer’s portion of Social Security...
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CARES Act Payroll Tax Forum: IRS Weighs in on High-Profile Employee Retention Tax Credits
By Sarah L. Engle, Andrew Liazos, Brian Tiemann, David Fuller and Rachel B. Cowen on May 4, 2020
Posted In Employee Benefits, Employment
Decisions aimed at preserving your workforce in response to the COVID-19 pandemic can have a long-term impact on your business. As you prepare to emerge from government shutdown orders, recall that your workforce is your single most valuable asset. The Coronavirus Aid, Relief, and Economic Security (CARES) Act provides employee retention tax credits to help...
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SUB-Pay Plans: An Alternative to Severance Programs
By David Fuller on Apr 16, 2020
Posted In Employee Benefits
SUB-Pay Plans: An Alternative to Severance Programs While the coronavirus pandemic wreaks havoc on the economy and jobs, employers consider disaster-related employee benefit structures, such as easily administered qualified disaster assistance relief programs and the financially attractive severance alternative known as “supplemental unemployment benefit plans” or “SUB-pay plans.” Compared to the typical severance program, restructuring...
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CARES Act Social Security Tax Deferral and Employee Retention Credits
By David Fuller and Erin Steele on Apr 9, 2020
Posted In Employment
The CARES Act provides for payroll tax relief, including employee retention tax credits and the deferral of all employer Social Security tax payments to help employers in the face of economic hardship related to the COVID-19 pandemic. Employers should work with their tax advisors, payroll providers, and payroll departments to immediately implement these valuable savings....
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