In an opinion that disappointingly failed to take advantage of countless pun opportunities, a federal judge in New York otherwise got it right, ruling that the United States Tennis Association properly classified U.S. Open tennis officials as independent contractors, not employees.  Meyer v. United States Tennis Ass’n, No. 1:11-cv-6268 (S.D.N.Y. Sep. 11, 2014).

The lawsuit, filed during match play in the quarterfinals of the 2011 U.S. Open tournament, alleged that the USTA violated the Fair […]

Earlier this year, an Internal Revenue Service attorney informed the American Bar Association Section of Taxation that the IRS began a compliance initiative project (CIP) focused on Internal Revenue Code Section 409A.  This CIP is relatively narrow and is expected to only include the 10 most highly compensated individuals at 50 large companies.  The IRS plans to issue Information Documents Requests, commonly referred to IDRs, to these 50 companies.  These IDRs will focus on […]