Eric Wall

Partner

San Francisco


Read full biography at www.orrick.com

Eric Wall, a partner in the San Francisco office, is a member of the Tax Group.

His practice encompasses a wide variety of federal and state tax issues, including domestic and cross-border mergers and acquisitions, executive compensation matters, real estate matters, and taxation of pass-through entities.

Eric began his career at the firm as a summer associate in 2001.

Posts by: Eric Wall

FFCRA Guidance from the IRS: How To Secure Tax Credits for COVID-19 Leave Payments

On March 31, 2020, the IRS issued “COVID-19-Related Tax Credits for Required Paid Leave Provided by Small and Midsize Businesses FAQs” to help small and midsize employers navigate the tax relief available under the Families First Coronavirus Response Act (“FFCRA”). READ MORE

IRS Confirms its Position that Settlement Payments Allocated to Attorneys’ Fees are Not Wages

Stack of Money

Employers frequently ask whether the portion of an employment-related settlement allocated to attorneys’ fees must be treated as wages and subjected to income and employment tax withholding and Form W-2 reporting where a plaintiff’s claim is based on statute that provides for the recovery of attorneys’ fees (a so-called “fee-shifting statute”). The answer was not entirely clear based on conflicting guidance from the IRS. Fortunately the IRS recently confirmed its view in LAFA 20133501F (July 11, 2013) that where a plaintiff’s claim is based on a fee-shifting statute, the amount of the settlement that is clearly allocated to attorneys’ fees and that is reasonable in amount is not wages for employment tax purposes. READ MORE