David Fuller

David 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.

Firm/Organization: McDermott Will & Emery

Blogs: Employee Benefits Blog

Latest Articles

Employee Benefits Blog

Fridays With Benefits Webinar | To Tax or Not to Tax: Answering the Question with Respect to Fringe Benefits

By David Fuller & Samantha Souza on February 28, 2019

Join us Friday, March 15, for an interactive discussion on the implications of providing fringe benefits to your employees. Samantha Souza and David Fuller will talk about the tax impact of seemingly insignificant benefits and provide suggestions for avoiding negative consequences in the future. Join our lively 45-minute discussion, where we’ll discuss the following commonly provided fringe benefits: Health Club Memberships Tickets to Sporting Events Tuition Assistance And More! Friday, March 15, 2019 10:00 –…

Employee Benefits Blog

Free Parking Only Exists in Monopoly: New IRS Guidance Makes Employer-Provided Parking More Costly and Burdensome Than You Think

By Samantha Souza, David Fuller, Ralph E. DeJong, Robert C. Louthian, III, Erika Mayshar, Erin Steele & Joseph K. Urwitz on December 20, 2018

As part of its comprehensive 2017 tax reform bill, Congress repealed deductions for Qualified Transportation Fringes including for employer-provided parking, while also requiring that tax-exempt organizations increase their unrelated business taxable income by the nondeductible parking expenses. Recently released IRS Notice 2018-99 addresses some of the year-end tax filing and tax planning concerns for affected employers with rules of special interest to tax-exempt employers. Access the full article.…

Employee Benefits Blog

IRS Releases FAQs on Paid Family and Medical Leave Credit

By Samantha Souza, David Fuller & Judith Wethall on June 14, 2018

The IRS released guidance in April on the new credit for paid family and medical leave. In FAQ form, this guidance helps employers gauge whether their current policies are sufficient, or whether implementation of conforming paid leave policies may be necessary. Access the full article.…

Employee Benefits Blog

Tax Takes Video | Impacts on 162(m)

By Andrew Liazos & David Fuller on June 5, 2018

Andrew Liazos and David Fuller identify the three main areas to focus on in light of 162(m) and discuss traps for the unwary.…

David Fuller

Fridays With Benefits Webinar | To Tax or Not to Tax: Answering the Question with Respect to Fringe Benefits

Free Parking Only Exists in Monopoly: New IRS Guidance Makes Employer-Provided Parking More Costly and Burdensome Than You Think

IRS Releases FAQs on Paid Family and Medical Leave Credit

Tax Takes Video | Impacts on 162(m)

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