Sam Roberts, CPA, CPP

Employment Tax Associate
Equifax Workforce Solutions

About Sam Roberts

Sam is a member of the Employment Tax Consulting team at Equifax Workforce Solutions. He is responsible for assisting employers with complex employment tax matters including mergers and acquisitions, unemployment tax, tax authority representation, strategic planning, best practices, and compliance.

ETS Tax Intelligence: 2016 M&A Activity Outlook

Situation Other than a slight decline in calendar year 2013, merger and acquisition (M&A) activity in the U.S. has been trending upward since the Great Recession, with approximately 12,880 publically announced transactions in 2015. This growth trend is expected to continue well into 2016. Often overlooked, M&A activity can significantly impact employment tax costs and [Read More…]

ETS Tax Intelligence: New York SUI Savings Opportunities

Situation In February of 2016, it is anticipated that New York state unemployment insurance (“SUI”) tax rates will be issued. Their issuance will create three potential savings opportunities for employers: voluntary contributions, joint accounts, and negative write-offs. Employers must have a plan in place for reviewing and analyzing these opportunities to meet the state’s March [Read More…]

ETS Tax Intelligence: 2016 SUI Wage Bases

Situation A “taxable wage base” is the annual amount of wages paid by an employer to an employee that are subject to state unemployment insurance (“SUI”) taxation. SUI taxes are primarily employer-paid taxes, and the amount of wages subject to taxation varies by state. Employers must consider wage base changes as they budget for 2016 [Read More…]

ETS Tax Intelligence: Internal Reorganizations – A Case Study

Introduction A new year can bring about change in organizations necessary to achieve certain strategic initiatives. These changes often involve the movement of employees between and among related employers (i.e., legal entities having unique FEINs) under the same organizational umbrella. Organizational changes can take many forms and be referred to in many different ways, including: [Read More…]

Webcast Replay: TaxManager – A Comprehensive Tutorial

Earlier this year, Equifax rolled out the proprietary unemployment tax rate management platform, TaxManager. TaxManager delivers key insights through a combination of tax rate modeling and enhanced tax reporting, allowing employers to better assess the tax rate implications of various unemployment cost management efforts. This webcast provided a comprehensive tutorial of TaxManager to assist in [Read More…]

Employment Tax Webcast: TaxManager – A Comprehensive Tutorial

The 2016 state unemployment tax rate season is in full swing and now is the time to review your unemployment tax rate management program.  Register for our upcoming webcast, TaxManager: A Comprehensive Tutorial to learn how to use the tool to assist in managing your organization’s tax rates.  You’ll have the opportunity to earn free RCH credits [Read More…]

ETS Tax Intelligence: Joint Account Formation

Situation With the recent increase in M&A activity, along with organic expansion, many employers have experienced significant changes in their organizational and legal entity structures.  Such changes may make it worthwhile to evaluate your structure for state unemployment taxes to determine whether by obtaining a common rating (a/k/a joint account formation) among multiple legal entities [Read More…]

Webcast Summary: Indiana Account Consolidations

Account Consolidation Overview Account consolidations typically will permanently combine the unemployment experience of some or all of the state unemployment insurance (SUI) tax accounts of affiliated or related employers in the determination of a single tax rate. Although nine states currently have account consolidation provisions, Indiana, which codified its account consolidation provision in May of [Read More…]

ETS Tax Intelligence: 2015 FUTA Tax Rate Outlook

Situation The “Great Recession” continues to impact FUTA tax rates in 2015 as evidenced by the five states that continue to borrow from the federal government in the form of “Title XII” loans.  The federal government offers states the ability to borrow when their unemployment trust funds are depleted and they are unable to pay [Read More…]

ETS Tax Intelligence: Forecasting SUI Tax Rates

Situation For most employers, state unemployment insurance (“SUI”) tax rates are generally cyclical.  As demonstrated by the graph, national average SUI tax rates  trend downward during a period of economic growth and trend upward following a period of economic downturn (as was the case with the “Great Recession”).   However, trends are not always exact and [Read More…]