William Hays Weissman
Shareholder
Offices
Walnut Creek
Treat Towers1255 Treat Boulevard, Suite 600Walnut Creek, CA 94597
O +1 (925) 932-2468
F +1 (925) 946-9809
Professional & Community Affiliations
Member
American Bar Association
Chair
Employment Taxes Committee - Tax Section
American Bar Association
2010-2012
Vice-Chair
Employment Taxes Committee - Tax Section
American Bar Association
2008-2010
Chair
Employment Taxes Subcommittee - Business Law Section
American Bar Association
Member
American Payroll Association
Member
Contra Costa Bar Association
Member
East Bay Tax Club
Fellow
American Bar Foundation
News, Analysis & Press
Court Holds Backup Withholding Required by Law Does Not Violate a Settlement Agreement
ASAP
January 26, 2024
Earned Wage Access: What You Need to Know About This Increasingly Popular Payroll Benefit
Inc. Magazine
July 31, 2023
Nevada Passes Legislation Creating Licensing Requirements for Earned Wage Access Providers
ASAP
July 5, 2023
Certificates of Coverage Necessary for Expatriate Workers to Claim FICA Exemption under Totalization Agreements
ASAP
June 23, 2023
Settled a Lawsuit with a Government Agency Last Year? Form 1098-F Reporting of Fines and Penalties is Coming Due
Insight
January 20, 2023
Department of Labor and IRS Intensify Cooperation on Worker Misclassification
ASAP
December 27, 2022
IRS Releases 2022 Inflation Adjustments to Various Tax Limitations on Employer-Provided Benefits
ASAP
November 10, 2021
New Jersey Quietly Rolls Back Temporary Suspension of Employer Withholding Rules for Teleworking Employees
ASAP
October 28, 2021
Inaugural Report of Littler’s Global Workplace Transformation Initiative
Littler Report
March 30, 2021
Tax Court Reiterates the Proper Tax Treatment of “Physical Injuries” in Employment Cases
ASAP
February 9, 2021
IRS Reverses Course on Employee Retention Credit for Qualified Health Plan Expenses
SHRM Online
May 13, 2020
IRS Reverses Course on Employee Retention Credit for Qualified Health Plan Expenses
ASAP
May 8, 2020
A PPP Dilemma: Can Employers Exclude Employees Who Refuse to Return to Work from their Loan Forgiveness Calculation?
ASAP
May 7, 2020
Pennsylvania Supreme Court Narrows Independent Contractor Test Under State’s Unemployment Law
ASAP
April 24, 2020
DOL Clarifies That Gig Workers Can Qualify for COVID-19 Unemployment Benefits When Their Work Dries Up
ASAP
April 21, 2020
Dear Littler: Are There Any Tax Implications Now That Our Employees Are Teleworking During The COVID-19 Crisis?
Dear Littler
April 15, 2020
DOL Provides Guidance on CARES Act Unemployment Expansion, But Employer Concerns Remain
ASAP
April 3, 2020
Senate Passes CARES Act with Relief for Businesses and Additional Unemployment Benefits
ASAP
March 26, 2020
Strategies for California Employers to Supplement Employee Wages Through Public Benefits
Insight
March 18, 2020
Restructuring Operations in the Wake of California AB 5? Don’t Overlook the Tax Implications
ASAP
October 29, 2019
AB 5: The Great California Employment Experiment—A Littler Workplace Policy Institute Report
WPI Report
August 8, 2019
DOL Weighs in on Whether Gig Economy Workers are Employees or Independent Contractors
ASAP
May 6, 2019
Agency Deference May Be At High Risk In High Court Railroad Row
Law360 Tax Authority
November 15, 2018
The Implications of Dynamex Operations West v. Superior Court: California's Adoption of the ABC Test for Purposes of the Wage Orders
Littler Report
June 11, 2018
Bloomberg Law’s VIDEO Coverage of the 2018 Littler Executive Employer Conference
Bloomberg Law
May 4, 2018
Littler Elects Three New Members to Board of Directors
February 2, 2018
Dear Littler: 'Tis the Season…for Employer Holiday Gift-Giving Reminders
Dear Littler
November 30, 2017
From Sledgehammers to Software: America's Journey Towards 1099 Workers' Compensation
Forbes
November 29, 2017
Taxation and Reporting of Settlement Payments for Employment-Related Lawsuits
Lexis Nexis
May 30, 2017
What Should the Senate #AskPuzder? Labor Lawyers Have Questions
National Law Journal
February 15, 2017
Proposed Rule Would Radically Alter Use of Direct Deposit and Paycards in New York
ASAP
June 22, 2016
The Transformation of the Workplace Through Robotics, Artificial Intelligence, and Automation
Littler Report
August 4, 2016
Final Regulations Implementing Minimum Wage Increases on Federal Contractors
Insight
October 6, 2014
New Proposed Regulations Implementing Minimum Wage Increases on Federal Contractors
Insight
June 25, 2014
The OFCCP’s New Veterans’ Regulations Fail to Address What Veterans Really Need
Employee Relations Law Journal
May 1, 2014
The Hidden Union Access and Solicitation Pitfalls Associated With Employer Corporate PACs
Bloomberg BNA Daily Labor Report
February 14, 2014
U.S. Tax Court Decision Shows Importance of Carefully Drafting Settlement Agreements
Insight
January 6, 2014
Federal Unemployment Insurance Integrity Act Creates Tough New Standards for Employers Responding to State Unemployment Insurance Claim Notices
Insight
October 11, 2013
IRS Provides FICA Reporting, Withholding, and Other Guidance Regarding Married Same-Sex Couples
Insight
October 7, 2013
IRS Will Begin Implementing New Service Charge Rules Effective January 1, 2014
ASAP
September 16, 2013
IRS Reaffirms Advice on the Proper Employment Tax Treatment of Settlements
Insight
September 13, 2013
Rethinking the Usefulness of the Economic Reality Test Used for Worker Classification Determinations in Light of Current Economic Reality; Part II Criticism of the Economic Reality test and the Need for Reform
Employee Benefit Plan Review
October 1, 2012
Sixth Circuit Affirms that Severance Is Not "Wages" Subject to FICA, Creating Circuit Split
Insight
September 11, 2012
Rethinking the Usefulness of the Economic Reality Test Used for Worker Classification Determinations in Light of Current Economic Reality (Part 1)
Employee Benefit Plan Review
September 1, 2012
Budget Erosion, Looming Retirements Add to Demands on IRS Compliance As Health Care Reform, FATCA Implementation Swing Into Play for 2012
BNA Bloomberg Daily Tax Report
January 11, 2012
California Appellate Court Holds Insurance Agents Not Employees Under California Law
ASAP
January 11, 2012
IRS Launches Voluntary Compliance Settlement Program for Misclassified Workers
Insight
September 23, 2011
The MTC’s Model Mobile Workforce Statute
State Tax Notes
May 2, 2011
The Unemployment Tax Requires Real Reform, Not Just Tinkering
State Tax Notes
March 21, 2011
IRS Issues Guidance on Distinguishing Tips and Other Third-Party Incentive Payments
Insight
February 23, 2011
The FedEx Litigation and the Employment Development Department
Spidell's California Taxletter
Spidell Publishing, Inc.
February 1, 2011
California’s Unemployment Insurance Appeals Board Changes Regs
State Tax Notes
November 1, 2010
Incorporating Independent Contractors Is No Panacea For Misclassification
State Tax Notes
July 26, 2010
Ohio Loses First SUTA Dumping Case
State Tax Notes
June 28, 2010
Supreme Court to Decide Whether Teaching Hospitals Are Required to Withhold Taxes on Services Performed by Residents
ASAP
June 16, 2010
California Independent Contractor Withholding
State Tax Notes
April 5, 2010
Employers Should Be Cautious of New Decision Holding That Severance is Not "Wages" Subject to FICA
Insight
March 29, 2010
The Truth About Recent Attacks on the Independent Contractor Classification
Insight
February 23, 2010
IRS Rules that Employer-Provided Clothing Is Not Wages Under Some Circumstances
Insight
February 11, 2010
Employer’s Rights in California UI Benefit Decisions
State Tax Notes
February 8, 2010
Tax Court: Settlement Payment for Workplace Stress that Exacerbated Physical Condition Not Taxable Income
Insight
January 25, 2010
Tax Court Reiterates that Emotional Distress Suffered From Claims of Employment Retaliation Is Not Tax Exempt
Insight
January 14, 2010
Can the Statutory Definition of an Employee Evolve?
State Tax Notes
January 4, 2010
California Tax Reform Should Include Payroll Taxes
State Tax Notes
October 12, 2009
Federal District Court Rules that Back Pay and Front Pay Are Wages Subject to Employment Taxes
Insight
August 10, 2009
Federal Meddling With State Unemployment Systems
State Tax Notes
July 27, 2009
California Tax Reform Should Include An Independent Tax Court
State Tax Notes
April 20, 2009
New California Paycheck Law Aimed at Temp Industry Creates Risk for a Broad Range of Industries
Insight
February 18, 2009
A Proposed Massive California Unemployment Tax Increase
State Tax Notes
February 16, 2009
What Does It Mean To Be An Employee in California?
State Tax Notes
December 15, 2008
Sixth Circuit Upholds Section 530 Relief for Trucking Company that Treated Drivers as Independent Contractors Based on the Common Law Factors Used in State Proceedings
Insight
October 27, 2008
What Constitutes a Hearing Before California’s Unemployment Insurance Appeals Board?
State Tax Notes
October 20, 2008
The California Unemployment Insurance Appeals Board's Evidentiary Double Standard
Messenger Courier World Magazine
Fall 2008
An Employer's Guide to Social Security Administration Notices Regarding Employee "No-Match" Situations
Insight
September 23, 2008
IRS Provides Guidance on Proper Income Tax Withholding for Nine Common Supplemental Wage Payment Scenarios
Insight
June 18, 2008
Littler Mendelson's William Hays Weissman Appointed Vice Chair of ABA Tax Section's Employment Taxes Committee
June 16, 2008
Legislation Proposed to Eliminate Employment Taxes on Employer-Provided Cell Phones
Insight
May 1, 2008
Are Student Athletes School Employees?
State Tax Notes
April 14, 2008
Employment Tax Audits: Practical Tips for Accountants
The CPA Journal
April 2008
Court Reminds Employers to Follow "Lock In" Letters for Employees' Income Tax Withholdings
Insight
March 28, 2008
Are the California Employment Development Department’s "Information Sheets" Invalid Underground Regulations?
State Tax Notes
March 24, 2008
IRS Establishes Cross Divisional Team to Combat Improper Tool Reimbursement Plans
Insight
February 13, 2008
San Francisco Reverses Itself on Payroll Tax on Partner Profits
State Tax Notes
November 12, 2007
Anatomy of a California Employment Development Department Notice of Assessment
State Tax Notes
November 5, 2007
The Good Cause Standard For Attempts At Discovery In California Unemployment Tax Cases
State Tax Notes
October 15, 2007
What is Integral to a Business Entity?
State Tax Notes
August 13, 2007
D.C. Circuit Reverses Course and Finds Emotional Distress Damages Are Income Subject to Tax
Insight
July 11, 2007
IRS Will Not Challenge Local Lodging Expenses for Employees If Lodging Is Necessary to Participate in a Business Meeting or Function
Insight
July 3, 2007
Air Couriers International v. Employment Development Department and the Economic Reality Test
State Tax Notes
May 28, 2007
California Court of Appeal Expands Common Law Control Test in Tax Case: Use of Borello Economic Reality Test Upheld
Insight
May 21, 2007
Little-Noticed California Unemployment Tax Legislation
State Tax Notes
April 2, 2007
Proposed Legislation Would Require California Employers to Verify Employee's Social Security Numbers And Penalize Those Who Don't
Insight
March 19, 2007
DOL's Final Rule Regarding "Able and Available for Work" Should Remind Employers to Review All Unemployment Claims
Insight
February 27, 2007
Employment Tax Ramifications of Participating in the IRS's Backdated Stock Options Initiative
Insight
February 13, 2007
Are Emotional Distress Damages Income Subject to Tax? No, Says the DC Court of Appeals in Murphy v. United States
Journal of Taxation of Investments
Civic Research Institute Inc.
Winter 2007
IRS Provides Guidance For Employers That Use Smart Cards And Debit Cards To Provide Transportation Fringe Benefits To Employees
Insight
December 5, 2006
Dealing With Employees' Tip Income In Large Food and Beverage Establishments: New IRS Agreement ("ATIP") Available January 1, 2007
Insight
September 27, 2006
Are Emotional Distress Damages "Income" Subject to Tax? "No" Says The D.C. Court of Appeals in Murphy v. United States
Insight
August 25, 2006
Federal Court Affirms Legality of Deducting Credit Card Processing Fees From Servers' Tips
Insight
April 13, 2006
Books & Book Chapters
- Chapter 4, Independent Contractors, Drafting Employment Documents for California Employers,, Continuing Education of the Bar (CEB), 2011
- Is the Taxpayer/Worker an Employee or an Independent Contractor for IRC Purposes?, Effectively Representing Your Client Before the IRS, Chapter 17, Section of Taxation - American Bar Association, co-author: G.J. Stillson MacDonnell, 2009
- Federal Insurance Contribution Act, LexisNexis Tax Advisor, co-author: G.J. Stillson MacDonnell, LexisNexis
- Federal Unemployment Tax Act, LexisNexis Tax Advisor, co-author: G.J. Stillson MacDonnell, LexisNexis
- Littler on Classifying Workers: Employees v. Independent Contractors, Joint Employees & Other Contingent Workforce Issues, The Littler National Employer Library
Speaking Engagements
Answers to the Expat Riddle – How Do We Deal with the Employment of Non-US Expats in the US?
Littler Executive Employer Conference, Phoenix, AZ
May 11, 2023
Top-10 Predictions for the Future of Nontraditional Work Relationships
Littler Executive Employer Conference
May 6, 2022
Not All Who Wander Are Lost: Managing Employee Relocation in the Era of Remote Work
March 11, 2021
It’s All Connected: Understanding the Tax Implications of Immigration Processing Issues
April 9, 2020
Staying Alive After AB5 - Can California Businesses Still ‘Depend’ on Independent Contractors?
August 8, 2019
Federal Contractor Roundtable
2019 Littler Executive Employer Conference, Phoenix, AZ
May 8, 2019
Going Up in Smoke? A Look at U.S. Immigration, Tax and Workplace Issues Arising from the Legalization of Marijuana in Canada
November 28, 2018
A ComplianceHR MasterClass: The Workplace Redefined: Navigating Independent Contractor Compliance under the Shifting Legal Landscape
June 26, 2018
The Employment Tax Consequences of Paying Employees
California Lawyers Association Tax Procedure & Litigation Committee, San Francisco, CA
June 8, 2018
Littler Employment Tax Webinar Series
May 30, 2018
National Association of Professional Employer Organization’s Capitol Summit
Pentagon City, VA
May 23, 2018
Employment Tax Issues in Settlements and Litigation
ABA Tax Section, Washington, D.C.
May 11, 2018
Tackling Taxing Challenges in 2018: The Telework/Mobile Work Phenomenon and Tax Reform
Littler Executive Employer, Phoenix, AZ
May 3, 2018
The Future Workplace: From Gig Workers to Virtual Workers - Part 1: Redefining Employment Relationships and Responsibilities in the Gig Economy
Littler Executive Employer, Phoenix, AZ
May 2, 2018
Overview of the Fringe Benefit and Employment Tax Provisions in the Tax Cuts and Jobs Act of 2017
January 30, 2018
Holiday Gift Giving May Include the Tax Man
November 30, 2017
Overview of the Tax Treatment of Popular Employer-Provided Fringe Benefits
March 10, 2017
Who is the Employer?
American Bar Association, Orlando, FL
January 20, 2017
Controlling Unemployment Compensation Costs
National Business Institute, Emeryville, CA
December 13, 2016
Square Peg, Round Hole: Worker Status and the 21st Century Economy
National Association of State Bar Tax Sections, San Francisco, CA
October 29, 2016
Talent Management in a Freelance World: Case Studies from the Real World
The 2016 Executive Employer® Conference, Scottsdale, AZ
May 5, 2016
Comparing U.S. and Canadian Taxation of Common Damages Paid in Employer-Employee Disputes
ABA Business Law Section Meeting, Montreal, QC
April 7, 2016
Compliance 101: Everything You Need to Know about Worker Classification
Work Market Webinar
February 25, 2016
Labor & Employment Law Developments: Looking Back at 2015 and Ahead to 2016 - Walnut Creek
Walnut Creek, CA
January 8, 2016
Building The Next Generation of Contingent Workforce
New York, NY
June 24, 2015
Severance Pay Considerations and Alternatives
March 25, 2015
Help Clients Reduce Corporate Expenses and Improve Employee Benefits: How alternative severance programs can provide significant tax savings
Littler Mendelson Webinar
January 28, 2015
OFCCP’s Veteran and Disability Regulations, Government Contractor Executive Orders, and the New Data Compensation Collection Tool
Seattle, WA
September 10, 2014
OFCCP's Final Regulations for Veterans and Individuals with Disabilities
March 18, 2014
OFCCP Final Veterans and Disabilities Regulations
October 14, 2013
Retailers at Risk: Are Your Independent Contractors Actually Contractors?
October 9, 2013
What You Need to Know About Legal Compliance for Telework Arrangements
American Institution of CPAs (AICPA) Webinar
September 10, 2013
Fisher v. University of Texas: Implications for the Future of Affirmative Action Programs for Student and Faculty Recruiting
Annual Conference - National Association of College and University Business Officers, Indianapolis, IN
July 14, 2013
Is There a Future For Independent Contractor Relationships?
2013 Connections Conference - CBIZ MHM, Las Vegas, NV
July 10, 2013
Tax Consequences of Employment Related Litigation and Settlements
Employment Law Section - Contra Costa County Bar Association, Walnut Creek, CA
April 25, 2013
Spotting The "Accidental" Government Contractor — How To Determine If You Are At Risk Before A Surprise Government Audit Occurs
February 6, 2013
An Employer’s Tax Guide to Fringe Benefits And Other Payments to Employees
California Payroll Conference, Walnut Creek, CA
October 18, 2012
The Paperless Future is Here: Implementing an Electronic Payment of Wages Program
Annual Meeting - State Bar of California, Monterey, CA
October 11, 2012
California Payroll
Meeting of the Minds Annual Conference - ADP, Dallas, TX
March 13, 2012
Overpayments and Termination Law
Meeting of the Minds Annual Conference - ADP, Dallas, TX
March 12, 2012
California Employment Development Department and Payroll Taxes
Tax Section Meeting - American Bar Association, San Diego, CA
February 17, 2012
Am I Really An Independent Contractor?
Tax Section Meeting - American Bar Association, San Diego, CA
February 17, 2012
Tax Consequences of Employment Related Settlements and Litigation
Lorman Education Services Webinar
January 18, 2012
Employer's Tax Guide to Gifts, Prizes, Bonuses, Business Expenses and Other Payments to Employees
Lorman Education Services Webinar
2008-2012
Handling Federal Garnishments from Receipt to Termination
Lorman Education Services Webinar
2008-2012
Wage Garnishing Rules & Regulations for HR Executives for 2012
ExecSense Audio Conference
December 15, 2011
Worker Classification Strategies: The New IRS Voluntary Classification Settlement Program and Other Options
American Law Institute - American Bar Association (ALI-ABA) Webinar, Philadelphia, PA
November 10, 2011
Payroll Tax Audits: Best Strategies
California Tax Policy Conference, San Jose, CA
November 4, 2011
Understanding Employment Taxes
Driver Employment Council of America Conference - Napa, CA
October 7, 2011
Essentials of California Wage Garnishments
Lorman Education Services Webinar
January 26, 2011
State Employment Tax Update
Tax Section Meeting - American Bar Association, Boca Raton, FL
January 21, 2011
Employment Law 101: Employment Law Basics for Accountants & Financial Professionals
14th Annual San Diego Tax and Accounting Institute, San Diego, CA
November 17, 2010
From Hiring to Firing: Ten Mistakes Small Businesses Should Avoid
California CPA Society, Oakland, CA
July 29, 2010
Current Federal and State Developments Relating to Worker Classification Issues
East Bay Tax Club
February 16, 2010
The Evolving Tax Environment and Independent Contractors: Is There a Future for IC Status?
Staffing Industry Analysts Webinar
December 10, 2009
Screening and Classifying Your ICs: In the Safe Harbor Really Safe?
Co-Employment and Risk Forum Conference, Washington, D.C.
June 19, 2009
Federal Employment Tax Update
Tax Section - American Bar Association, Washington, D.C.
May 8, 2009
California Income Tax Withholding: Unveiling the Mysteries at the FTB and EDD
California Tax Policy Conference, San Francisco, CA
November 7, 2008
California Employment Tax Developments
American Bar Association Tax Section, San Francisco, CA
September 26, 2008
Emerging Employment Tax Issues and Trends
September 7, 2008
Practical Tips For Handling A California Employment Tax Audit
East Bay Tax Club
March 19, 2007
Education
- M.B.A., University of California, Davis, 2005
- LL.M. in Taxation, Golden Gate University School of Law, 1996
- J.D., District of Columbia School of Law, 1995cum laude
- B.A., George Washington University, 1991
Courts
- U.S. Supreme Court
- U.S. Court of Appeals, 9th Circuit
- U.S. District Court, Northern District of California
- U.S. District Court, Eastern District of California
- U.S. District Court, Southern District of California
- U.S. District Court, Central District of California
- U.S. Tax Court
- U.S. Court of Federal Claims