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: 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…]

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…]