NLRB's Acting General Counsel Rolls Out Plan to Adjust Backpay Awards for Excess Income Taxes and Reports to the Social Security Administration | Practical Law
The National Labor Relations Board's (NLRB) Acting General Counsel announced procedures for the reimbursement of excess income taxes paid because of lump-sum backpay awards and the reporting of backpay allocation to the Social Security Administration. The memorandum implements the new procedures required as a result of the NLRB's decision in Latino Express, Inc.