Disparate Treatment of University Administrators’ and Tenured Faculty Members’ Early Retirement Payments for FICA Taxation: North Dakota State University v. United States

In North Dakota State University v. United States, the U.S. District Court for the District of North Dakota held that early retirement payments made to university administrators are subject to Federal Insurance Contributions Act taxation, while similar payments made to tenured university faculty are not. ...

Heather L. Turner