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: Achieving a Successful M&A Transaction

Situation When contemplating a merger, acquisition, reorganization, or divestiture (“M&A”) transaction, a structured, cohesive plan can assist employers in achieving desired outcomes.  Continuing from last month’s ETS Tax Intelligence, which focused on implementing a successful M&A transaction, the fourth and final phase focuses on the Post-Implementation requirements of the strategic plan (a/k/a the follow-up phase). [Read More…]

ETS Tax Intelligence: Implementing A Successful M&A Transaction

Situation When contemplating a merger, acquisition, reorganization, or divestiture (“M&A”) transaction, a structured, cohesive plan can assist employers in achieving desired outcomes.  Continuing from last month’s ETS Tax Intelligence, which focused on planning for a successful M&A transaction, the third phase of an M&A transaction focuses on implementation of the strategic plan, also referred to [Read More…]

Unemployment Tax Look Back Review

Whether you use an unemployment vendor or manage unemployment in-house, now may be a good time to have an independent third party assessment of your unemployment tax accounts to identify potential tax overpayments. “In America, there are two tax systems; one for the informed and one for the uninformed. Both are legal.” – Judge Learned [Read More…]

ETS Tax Intelligence: Planning for a Successful M&A Transaction

Situation When contemplating a merger, acquisition, reorganization, or divestiture (“M&A”) transaction, a structured, cohesive plan can assist employers in achieving desired outcomes. Continuing from last month’s ETS Tax Intelligence, which emphasized the importance of proper Due Diligence, the second phase in preparing for a successful M&A transaction focuses on Planning/Design. Solution Planning/Design is the strategy [Read More…]

State Unemployment Tax Savings Opportunities in New York

New York offers employers the opportunity to reduce 2017 state unemployment insurance (“SUI”) tax costs.  This may be accomplished through: Forming a Joint Account.  A NY joint account combines two or more of your SUI tax accounts to achieve a lower overall tax cost for 2017. Making a Voluntary Tax Contribution.  A NY voluntary contribution [Read More…]

ETS Tax Intelligence: Preparing for a Successful M&A Transaction

Situation When contemplating a merger, acquisition, reorganization, or divestiture (“M&A”) transaction, a structured, cohesive plan can assist employers in achieving desired outcomes.  Such planning must begin with the first phase of the M&A process, Due Diligence, and carry through to Planning/Design, Implementation/Compliance, and Post-Implementation.  Over the next few months, Tax Intelligence will focus on each [Read More…]

ETS Tax Intelligence: Multi-State Unemployment Tax Issues

Situation The beginning of a new calendar year is the perfect time for employers to review current payroll reporting practices to identify and rectify any inappropriate pay practices and review the prior year’s filings for potential refund opportunities.  This review should include an analysis of state unemployment insurance (“SUI”) sourcing rules and utilization of out-of-state [Read More…]

ETS Tax Intelligence: 2017 SUI Annual Taxable Wage Bases

Situation In general, there are two main factors that determine an employer’s annual state unemployment insurance (“SUI”) tax costs: 1) the employer-specific tax rate assigned, and 2) the taxable wage base.  The annual taxable wage base is a limit on the amount of an employee’s wages on which an employer must pay SUI taxes, as [Read More…]

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…]