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What’s in a Name: Independent Contractor v. Employee

January 28, 2015


One of the earliest decisions a start-up will make is whether it will engage independent contractors or hire employees. Some new businesses prefer to utilize independent contractors to do specific tasks, like accounting functions, because contractors can provide hiring flexibility and cost savings. A business can lower its expenses on things like payroll taxes and employee benefits if it engages an independent contractor instead of an employee for certain projects.

However, it is not enough to merely call a worker a “contractor” instead of an employee. Further, it can be costly if an employer misclassifies an employee as an independent contractor. For instance, the business could be liable for withholding taxes for the worker for the time he or she was employed.

The IRS and the states utilize different tests to determine whether an individual is an employee or independent contractor. Some states examine the previous IRS 20 factor test

Data Security Breaches

January 5, 2015


Data Security Breaches

January 5, 2015

Authored by: David Zetoony

Almost ten years ago, before the term “data security breach” was ever seen in a newspaper, criminals broke into an accounting firm and stole a computer containing large quantities of sensitive information.

That was the first breach that I handled at Bryan Cave.  Since that time we have successfully responded to over three hundred security incidents, handled numerous Federal Trade Commission investigations into security and privacy practices, responded to class action demands, and, perhaps most importantly helped our clients prepare for (and in some cases prevent) security breaches.

Earlier this year the Washington Legal Foundation asked us to take our knowledge from the past decade and write a practical guide to in-house counsel on what to do before, and after, a security incident.  We are proud of the result and hope that it helps our clients better protect themselves this year.  We are also honored that FTC Commissioner Ohlhausen chose

IRS Exempt Organization Newsletter 2014-21

January 2, 2015


On December 11, the IRS released its Exempt Organization Newsletter, Issue Number 2014-20.

  • IRS issues final regulations on new requirements for tax-exempt hospitals
  • Register for IRS webinar: Gaming and Tax-Exempt Organizations
  • Register for EO workshops
  • IRS EO phone forum and webinar Q&As posted