tailieunhanh - Lawsuits, Awards, and Settlements Audit Techniques Guide

Navigant conducted initial meetings with the Port Authority’s Chief Administrative Officer and Human Resource departments. Subsequent to the meetings, information requests were sent in order to facilitate the review of key documents and other pertinent information. Navigant reviewed multiple documents, conducted numerous in person and telephonic interviews as well as performed detailed analyses of base pay, overtime, “add‐on” compensation, healthcare costs, and other benefit analyses. The findings of these analyses were used in a benchmarking review using selected public and private peer groups. . | Lawsuits Awards and Settlements Audit Techniques Guide NOTE This document is not an official pronouncement of the law or the position of the Service and cannot be used cited or relied upon as such. This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document no guarantees are made concerning the technical accuracy after the publication date. Audit Guide Rev. 5 2011 Table of Contents Chapter 1 Introduction and Chapter 2 Taxability of Lawsuit Terminology Types of Types of Damages Resolution of Tax Treatment of Awards and Physical Injury or Non-Physical Injury or Chapter 3 Other Related Payroll and Self-Employment Tax Amount to be Included in Gross Deduction for Attorneys Discrimination Whistleblower and Certain Other Suits - Above the Line Deduction for Attorney Legal Fees Relating to Non-Taxable Awards or Accrued Interest on Court Chapter 4 Examination Information Document Need for Third Party Letter or Attorney - Client Determining the Allocation Between Punitive and Compensatory Damages in Personal Physical Injury Advances to How to Report Taxable Amount and Attorney Alternative Minimum Tax AMT Additional Adjustments if Adjusting Reportable Page 2 of 44 Chapter 5 Chapter 6 Form 1099-MISC - Reporting Reporting of Damage Awards on Forms Reporting Payments to Attorneys on Form Chapter 7 Quick Cite and Brief Synopsis of Litigated Wrongful Burford v. United States 642 F. Supp. 635 . Ala. 1986 . 36 O Gilvie v. United States 519 . 79 1996 . 36 Benavides v. United States 497