Sam Roberts, CPA, CPP

Employment Tax Senior
Equifax Workforce Solutions

About Sam Roberts

As an Employment Tax Senior for Equifax Workforce Solutions, Sam assists employers with complex employment tax matters including mergers and acquisitions, unemployment tax, tax authority representation, strategic planning, best practices, and compliance. Sam started his career in 2009 with Equifax Workforce Solutions as an Employment Tax Associate. He graduated in 2009 with a BS-Accounting from Trinity Christian College in Palos Heights, IL and currently holds both a Certified Public Accountant (CPA) license and Certified Payroll Professional (CPP) license.

ETS Tax Intelligence: Ohio Savings Opportunity

Situation Ohio is one of many states that offers employers the opportunity to utilize voluntary contribution (“VC”) and joint account (“JA”) strategies to reduce state unemployment insurance (“SUI”) tax costs.  VC strategies (available in 26 states) allow employers to “buy down” their SUI tax rate, while JA strategies (available in 12 states) allow employers to [Read More…]

Webcast Summary: Mitigating Overpayment of Employment Taxes

General Overview The following employment taxes are assessed against employers up to annual taxable wage base limits: FICA (social security): 6.20% on the first $118,500 (2016, $127,200 for 2017) of wages – up to $7,347 per employee (“EE”) FUTA (federal unemployment): 0.60% (exclusive of FUTA credit reductions) on the first $7,000 of wages – up [Read More…]

ETS Tax Intelligence: SUI Transfer of Experience Provisions

Situation Mergers and acquisitions (“M&A”), whether an internal reorganization of legal entities under the same organizational umbrella or an external unrelated party, can significantly influence an employer’s state unemployment insurance (“SUI”) tax rates.  Past issues of ETS Tax Intelligence addressed the importance of properly reporting M&A transactions and the potential for employment tax overpayments.  This [Read More…]

ETS Tax Intelligence: SUI Tax Rates in 2018 and Beyond

Situation State unemployment insurance (“SUI”) tax rate risk can be broken down into two primary components, those that employers can control and those that employers cannot.  For those factors that employers can control (i.e., unemployment claims and tax rate management programs), they should make every effort to do so.  For those uncontrollable factors, employers should [Read More…]

ETS Tax Intelligence: Bankruptcy “Free and Clear” Provisions

Situation For state unemployment insurance (“SUI”) tax purposes, employers engaged in merger and acquisition (“M&A”) transactions must adhere to the SUI tax provisions in each taxing jurisdiction (50 states, DC, PR, and VI), based on each unique set of facts and circumstances. An M&A transaction can broadly be defined as a transaction involving the transfer [Read More…]

Webcast Summary: Internal Workforce Movements: UI Impacts

Unemployment Cost Management Overview The unemployment program was created to provide benefits to employees that have lost their jobs through no fault of their own.  These benefits are funded by state unemployment insurance (“SUI”) taxes paid by employers, whose rates are assigned based on their unemployment experience. After the Great Recession, legislation was introduced which [Read More…]

ETS Tax Intelligence: A Recent SUTA Dumping Case

Case Facts In 2010, Quality Home Solutions, LLC (“Quality”), a residential home builder in West Virginia, was assigned a state unemployment insurance (“SUI”) tax rate of 8.5%.  Quality filed for bankruptcy and ceased to exist on February 9, 2010. A new legal entity, Home Solutions Pros, LLC (“Home Solutions”), registered as a newly liable employer [Read More…]

Webcast: Internal Workforce Movements – Unemployment Insurance Impacts

Date: Thursday, August 4, 2016 Time: 1:00 PM ET, 12:00 PM CT, 11:00 AM MT, 10:00 AM PT Fee: Free Duration: 1 hour Register now! An internal restructuring of employer’s workforce often occurs to streamline operations, reduce costs, and better align the organization with changing business needs. The movement of employees from one legal entity [Read More…]

ETS Tax Intelligence: SUI Tax Rate Forecasting

Situation By June 30th, most of the employer-specific information used by state workforce agencies in determining state unemployment insurance (“SUI”) tax rates has been established.  This is known as the “computation date,” the date employer tax rates are computed for the forthcoming rate year.  Despite having information necessary to compute SUI tax rates, states will [Read More…]

Internal Reorganization: A Case Study on Unemployment Impacts

As a number of restaurant organizations continue to expand and evolve to meet their strategic initiatives, it often leads to internal reorganizations that can have significant unemployment tax impacts.  These changes can take on many different names, including: Internal reorganizations Spin-offs Mergers / consolidations Workforce realignments Restructuring Case Study:  One of our prominent restaurant chain [Read More…]