Recent federal tax reform legislation added a little publicized provision to the Internal Revenue Code that significantly impacts employer settlements and other payments made to resolve sexual harassment disputes. Signed into law December 22, 2017, the Tax Cuts and Jobs Act (TCJA) added Internal Revenue Code section 162(q) which prohibits employers from deducting settlement or […]
DOUGLAS J. FARMER received his law degree from Harvard Law School, and his undergraduate degree from Harvard College, where he graduated magna cum laude. For more than 20 years he has been a practicing employment lawyer in California, where he provides strategic advice to clients on the topics covered in this book. Learn more...