Comments Concerning FSA
199926034:
FICA Liability for ESPPs
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The following comments are the individual views of the members of the Section of
Taxation who prepared them and do not represent the position of the American Bar
Association or the Section of Taxation.
These comments were prepared by individual members of the Executive Compensation
Subcommittee of the Employee Benefits Committee of the Section of Taxation. Principal
responsibility was exercised by Wayne R. Luepker. The Comments were reviewed by Dan Morgan
of the Employment Tax Section and by Diane J. Fuchs, Chair of the Committee on Employee
Benefits. They were also reviewed by Ronald Rizzo of the Section’s Committee on
Government Submissions and by Stuart M. Lewis, Council Director for the Committee on
Employee Benefits.
Although many of the members of the Section of Taxation who participated in preparing
these Comments have clients who would be affected by the federal tax principles addressed
by these Comments or have advised clients on the application of such principles, no such
member (or the firm or organization to which such member belongs) has been engaged by a
client to make a government submission with respect to, or otherwise to influence the
development or outcome of, the specific subject matter of these Comments.
Contact Person:
Wayne R. Luepker
(312) 701-7197
wluepker@mayerbrown.com
Date: May 2001
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