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FICA Tax Imposed on Compensation That Will Never Be Received

FICA tax is normally collected through withholding at the time the underlying compensation (“wages”) is received. Under a special rule in the Internal Revenue Code, however (the “special timing rule”),…

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ThompsonMcMullan Welcomes Paulo E. Franco Jr.

Former state prosecutor Paulo E. Franco Jr. has joined ThompsonMcMullan’s Civil Litigation practice group, after prosecuting lawyers on behalf of the Virginia State Bar for the last 18+ years. Paulo…

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Fourth Circuit Clarifies that Bankruptcy Proceedings Need Not Defeat Your Unperfected Mechanics Lien

The statutory mechanics lien is a powerful tool for contractors and suppliers aggrieved by an owner or prime contractor who fails or refuses to pay. Before a mechanics lien may…

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William D. Prince IV Named Go To Lawyer for Employment Law

Congratulations to partner William D. Prince IV on his selection to the  Virginia Lawyers Weekly 2024 Go To Lawyers in Employment Law. The Go To Lawyers program recognizes and celebrates…

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A Congressional Response to Marx v. General Revenue Corp.

The case of Marx v. General Revenue Corp. is garnering even more attention. In December of 2011, the 10th Circuit affirmed the decision of the trial court that awarded costs…

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Welcome Audrey McElrath

ThompsonMcMullan is excited to have Audrey McElrath join our firm as a full-time Summer Associate with the Trusts, Estates, and Elder Law Practice. Audrey, a rising 3L at the University…

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Easement by Necessity vs. Easement by Prescription

In real estate, an easement is the legal right to use property granted to people or organizations who do not own that property. There are typically two parties with rights…

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Cliona Robb to Speak at National Regulatory Conference

The Virginia State Corporation Commission and the Virginia State Bar Administrative Law Section are hosing the 39th National Regulatory Conference at the Science Museum of Virginia on May 30, 2024….

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Why You Should Keep Stockbroker Receipts

Gains from the sale of property are generally subject to federal (and, usually, state) income tax (sometimes referred to as “capital gains tax”).  The amount of gain subject to tax…

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Associates Elected to VBA Administrative Law Council

Congratulations to attorneys Peter Askin and Catherine Chapman on their elections to the The Virginia Bar Association (VBA) Administrative Law Council. With terms beginning this month, Peter’s Council membership will…