Adobe InDesign CS3 (5.0)
Tax Lawyer, Vol. 62, No. 1 TAXING TENURE 189189Taxing Tenure: An Examination of How the Federal Insurance Contribution Act (FICA) Has Been Applied to Tenure BuyoutsNiIcoleE OocchuiUIzzo*I. IntroductionIn recent years, three federal courts of appeals have considered the question of whether early retirement payments made by educational institutions to tenurre faculty in exchange for the relinquishment of their tenure rights constituut wages subject to taxation under the Federal Insurance...