Sam Roberts, CPA, CPP

Employment Tax Senior
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: 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…]

ETS Tax Intelligence: Spring Cleaning for SUI Tax Rates

Overview Unemployment insurance was created to provide temporary income to workers who lose their jobs through no fault of their own.  These benefits are paid from trusts funded largely by employers via state unemployment insurance (“SUI”).  The amount of SUI taxes paid by an employer depends on a variety of factors including economic conditions, an [Read More…]

ETS Tax Intelligence: SUI Economic Update

Situation State unemployment insurance (“SUI”) tax rates change year-over-year based on such factors as employer-specific experience, M&A activity, benefit payment inefficiencies, and overall economic conditions.  With the issuance of 2016 SUI tax rates now complete, evaluating trends in economic conditions can provide an employer insight into where SUI tax rates are headed in 2017 and [Read More…]

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…]