Businesses of all types and sizes throughout the United States, Mexico and beyond bring their disputes to Gardere's litigation team and receive practical, responsive, boutique-style attention in return. Our clients have access to the firepower and value of a well-known and highly-regarded Firm's capabilities and interdisciplinary strengths.
Gardere has a national and international energy practice formed around our Energy Industry Team, which is a multidisciplinary group of approximately 60 attorneys with diverse backgrounds, experience and skills specific to the energy industry. Our team includes attorneys who have served as in-house counsel for major energy companies, providing a depth of insight into our clients' needs, issues and concerns. We understand and regularly practice in virtually every sector of the energy, and we represent a wide variety of industry participants from multinational corporations to individuals.
From our offices in the United States and Mexico, our International Practice helps clients operate in today’s global economy. We have more than 30 professionals operating as a boutique within an Am Law 200 law firm and are able to provide focused service with the resources of a large firm. We understand that clients who are engaged in the global marketplace need lawyers who can operate seamlessly across multiple jurisdictions. Our international experts are multi-lingual, are culturally fluent and intimately familiar with various legal systems across the world, especially those in Latin America. Whether you need help with commercial transactions, regulatory matters, customs and import regulations, immigration matters, M&A and joint ventures, international disputes, or international tax planning, Gardere’s international team is here to assist you.
We represent domestic and foreign private funds in all aspects of fund formation, fund operations, platform and add-on acquisitions, and portfolio company operations. Our team has a reputation for being the go-to-lawyers for private equity funds, hedge funds, venture capital funds and family offices. We are known for our vast deal experience, the efficient way we staff and manage our work, and the way we maintain our relationships. We get deals done with sophisticated, strategic, and practical advice tailored to the needs of our clients.
*Not admitted to practice law.
Starting in 2014, restaurants and other employers in the hospitality industry will be subject to new IRS reporting and withholding rules relating to automatic tips charged to large groups of patrons.
Employees are required to report cash “tips” of $20 or more to their employer within 10 days after the end of the month when the tips are received. Employers are required to collect income and payroll tax on tips based on tips reported to them by employees. Cash tips include: (i) tips received directly from customers by cash, credit card or debit card; (ii) tips collected and distributed to an employee by an employer; and (iii) tips received through an employee tip sharing arrangement. The employer is not responsible to withhold employee payroll taxes on unreported tips until a notice and demand is made from the IRS.
Recently, the IRS issued Rev. Rul. 2012-18, 2012-26 I.R.B. 1032 (the “Ruling”) to address an employer’s tax withholding and reporting of “mandatory tips,” which are often imposed by restaurants for parties larger than six or eight customers. Unlike tips that subject the employer to tax withholding and reporting to the extent disclosed by the employee, the Ruling clarifies that automatic gratuities are service fee wages that the employer is responsible for monitoring, withholding and reporting to the IRS. The Ruling states whether a payment is a tip or a service charge wage is a factual determination, but absent one of the following criteria the payment likely is characterized as wages (rather than a tip): (i) the customer’s payment must be made free from compulsion; (ii) the customer must have the unrestricted right to determine the amount; (iii) the payment should not be the subject of negotiation or dictated by employer policy; and (iv) generally, the customer has the right to determine who receives the payment. To illustrate this determination, the Ruling posits an example where a restaurant imposes a mandatory 18 percent charge for parties of six or more. The Ruling concludes the amount is a “service charge” and thus “wages” for federal tax withholding and reporting purposes, provided the restaurant distributes the 18 percent charge to employees. Conversely, if the restaurant merely includes sample tip amounts on the bill, and the tip line is left blank, the amount the customer adds to the bill is considered a “tip” for federal tax purposes. IRS Announcement 2012-50 provides that the Ruling is applicable to payments paid after 2013.
The publications contained in this site do not constitute legal advice. Legal advice can only be given with knowledge of the client's specific facts. By putting these publications on our website we do not intend to create a lawyer-client relationship with the user. Materials may not reflect the most current legal developments, verdicts or settlements. This information should in no way be taken as an indication of future results.
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