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2020 States’ Taxation Online Series - Part 3: Optical Superstore - Implications of the decision

Published on 06 Aug 2020 | Took place at Online, National

As counsel for the taxpayer, Chris Sievers shared his insights from the recent decision in Optical Superstore.

Individual sessions

The Optical Superstore - Implications of the decision

Author(s):  Chris SIEVERS

This paper covers:

  • the historical treatment of trust distributions from employers to employees
  • an analysis of the “contractor” provisions
  • the Optical Superstore cases
  • implications of the decision.
Materials from this session: