Tax Talks

The Proskauer Tax Blog

Sara C. Richland

Sara C. Richland


Sara Richland is an associate in the Tax Department and a member of the Employee Benefits & Executive Compensation Group.

In the employee benefits area, Sara represents multiemployer and single employer benefit plan clients on a variety of tax and benefits issues, including plan administration, design, qualification, reporting requirements and ongoing regulatory, legislative and legal compliance. She also advises clients on the implications of relevant developments in federal and state law, the Internal Revenue Code, ERISA, COBRA and the Affordable Care Act. In the executive compensation area, Sara assists with representation of senior executives, corporations and compensation committees in a wide range of executive compensation matters.

Subscribe to all posts by Sara C. Richland

California “Waiting Time Penalties” Are Not Wages For Federal Income Tax Purposes

Our colleagues over at Proskauer’s ERISA Practice Center Blog have noted that a recent IRS information letter confirms that “waiting time penalties” paid under California law are not wages for federal income tax withholding purposes. Please click here for the full post and please see Chief Counsel Advice Memorandum 201522004 and IRS Information Letter 2016-0026 … Continue Reading