Using a proactive, practical approach that uses the law to advance business needs rather than hinder them, William counsels employers of all sizes, from small start-ups to Fortune 100 companies, how to align their hiring and employment practices to meet their business objectives.
Enhancing Employers’ Ability to Attract, Retain and Motivate (ARM) the Right Talent
William is adept at helping professional service firms in fields such as marketing, advertising, accounting, legal, and management consulting solve the unique problems they face when trying to attract, retain and motivate (ARM) the right talent, whether it be implementing unique benefit programs or drafting specialized employment contracts. He crafts employment policies, agreements and benefit programs that enhance employers’ ability to ARM the right talent. In complement to his legal background, William holds additional graduate degrees in business management and taxation, which provide him with unique understanding of the business and legal perspectives employers need to create the right culture for a high performance workforce. William provides:
- Attracting and Hiring Services
- Evaluating hiring policies
- Drafting both employment and independent contractor agreements
- Advising on creative ways to attract and retain talent
- Retaining and Motivating Services
- Helping employers understand fringe benefit programs
- Drafting fringe benefit policies
- Addressing tax consequences of various forms of compensation
Employment Tax Expertise
William has extensive experience dealing with employment tax issues, which are often critical to understanding the implications of various incentives employers use to ARM talent. He counsels clients on a broad range of employment tax issues, including the proper classification of workers as employees or independent contractors and the use of contingent workers; and handling garnishments, the tax implications of settlements, the taxation of fringe benefits and the electronic payment of wages and use of payroll debit cards.
William is a core member of Littler’s Employment Taxes, and Staffing and Contingent Workers practice groups. He is a frequent speaker and author on employment tax issues, and his articles have appeared in numerous publications including State Tax Notes, State and Local Tax Lawyer, CPA Journal, Journal of Taxation and Investments, among others. He is also the author and co-author of four treatise chapters on employment tax issues.
Affirmative Action and Office of Federal Contract Compliance Programs (OFCCP)
William represents and assists government contractors with audits by the Office of Federal Contract Compliance Programs. He regularly advises clients on issues relating to OFCCP jurisdiction, alleged single employer status, and disparate impact and discrimination in hiring, promotion and compensation.
Employment Litigation Defense
While William counsels employers on policies and practices intended to mitigate the risks of litigation, he also defends employers when disputes do arise with current or former employees or government agencies, whether the IRS, state tax agencies, the OFCCP or US or state departments of labor, on a wide range of employment related issues, including employment taxes, workers’ status as employees or independent contractors, discrimination and retaliation, wrongful termination and wage and hour claims such as unpaid overtime.
PROFESSIONAL AND COMMUNITY AFFILIATIONS
- Member, American Bar Association
- Chair, Employment Taxes Committee - Tax Section, 2010-2012
- Vice-chair, Employment Taxes Committee - Tax Section, 2008-2010
- Chair, Employment Taxes Subcommittee - Business Law Section
- Member, American Payroll Association
- Member, Contra Costa Bar Association
- Member, East Bay Tax Club
- Fellow, American Bar Foundation
PUBLICATIONS AND PRESS
- April 9, 2013Silicon Valley Business Journal
- January 29, 2013Littler Report
- October 1, 2012Rethinking 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 ReformEmployee Benefit Plan Review
- September 11, 2012Littler ASAP
- September 1, 2012Rethinking the Usefulness of the Economic Reality Test Used for Worker Classification Determinations in Light of Current Economic Reality (Part 1)Employee Benefit Plan Review
- April 25, 2012Littler ASAP
- January 11, 2012BNA Bloomberg Daily Tax Report
- September 23, 2011Littler ASAP
- May 2, 2011The MTC’s Model Mobile Workforce StatuteState Tax Notes
- March 21, 2011The Unemployment Tax Requires Real Reform, Not Just TinkeringState Tax Notes
- February 23, 2011Littler ASAP
- February 1, 2011Littler Report
- February 1, 2011The FedEx Litigation and the Employment Development DepartmentSpidell's California Taxletter, Spidell Publishing, Inc.
- December 14, 2010Littler Insight
- November 3, 2010Littler Insight
- November 1, 2010California’s Unemployment Insurance Appeals Board Changes RegsState Tax Notes
- July 26, 2010Incorporating Independent Contractors Is No Panacea For MisclassificationState Tax Notes
- July 13, 2010Littler Press Release
- June 28, 2010Ohio Loses First SUTA Dumping CaseState Tax Notes
- April 5, 2010California Independent Contractor WithholdingState Tax Notes
- March 29, 2010Littler ASAP
- February 23, 2010Littler Insight
- February 22, 2010Littler Press Release
- February 11, 2010Littler ASAP
- February 8, 2010Employer’s Rights in California UI Benefit DecisionsState Tax Notes
- January 25, 2010Littler ASAP
- January 14, 2010Littler ASAP
- January 4, 2010Can the Statutory Definition of an Employee Evolve?State Tax Notes
- November 30, 2009Littler ASAP
- October 12, 2009California Tax Reform Should Include Payroll TaxesState Tax Notes
BLOG ENTRIES
- Wage & Hour Counsel, January 11, 2012
- Employment Law Update, November 22, 2011
- Employment Law Update, September 15, 2011
- Wage & Hour Counsel, July 12, 2011
BOOKS & BOOK CHAPTERS
- Independent Contractors, Drafting Employment Documents for California Employers, Chapter 4, CEB, 2011
- Is the Taxpayer/Worker an Employee or an Independent Contractor for IRC Purposes?, Effectively Representing Your Client Before the IRS, Chapter 17, co-author: G.J. Stillson MacDonnell, Section of Taxation - American Bar Association, 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
SPEAKING ENGAGEMENTS
- February 6, 2013
- October 18, 2012An Employer’s Tax Guide to Fringe Benefits And Other Payments to Employees
California Payroll Conference, Walnut Creek, CA - October 11, 2012The Paperless Future is Here: Implementing an Electronic Payment of Wages Program
Annual Meeting - State Bar of California, Monterey, CA - March 13, 2012California Payroll
Meeting of the Minds Annual Conference - ADP, Dallas, TX - March 12, 2012Overpayments and Termination Law
Meeting of the Minds Annual Conference - ADP, Dallas, TX - February 17, 2012California Employment Development Department and Payroll Taxes
Tax Section Meeting - American Bar Association, San Diego, CA - February 17, 2012Am I Really An Independent Contractor?
Tax Section Meeting - American Bar Association, San Diego, CA - January 18, 2012Tax Consequences of Employment Related Settlements and Litigation
Lorman Education Services Webinar - 2008-2012Employer's Tax Guide to Gifts, Prizes, Bonuses, Business Expenses and Other Payments to Employees
Lorman Education Services Webinar - 2008-2012Handling Federal Garnishments from Receipt to Termination
Lorman Education Services Webinar - December 15, 2011Wage Garnishing Rules & Regulations for HR Executives for 2012
ExecSense Audio Conference - November 10, 2011Worker Classification Strategies: The New IRS Voluntary Classification Settlement Program and Other Options
American Law Institute - American Bar Association (ALI-ABA) Webinar, Philadelphia, PA - November 4, 2011Payroll Tax Audits: Best Strategies
California Tax Policy Conference, San Jose, CA - October 7, 2011Understanding Employment Taxes
Driver Employment Council of America Conference - Napa, CA - January 26, 2011Essentials of California Wage Garnishments
Lorman Education Services Webinar - January 21, 2011State Employment Tax Update
Tax Section Meeting - American Bar Association, Boca Raton, FL - November 17, 2010Employment Law 101: Employment Law Basics for Accountants & Financial Professionals
14th Annual San Diego Tax and Accounting Institute, San Diego, CA - July 29, 2010From Hiring to Firing: Ten Mistakes Small Businesses Should Avoid
California CPA Society, Oakland, CA - February 16, 2010Current Federal and State Developments Relating to Worker Classification Issues
East Bay Tax Club - December 10, 2009The Evolving Tax Environment and Independent Contractors: Is There a Future for IC Status?
Staffing Industry Analysts Webinar - June 19, 2009Screening and Classifying Your ICs: In the Safe Harbor Really Safe?
Co-Employment and Risk Forum Conference, Washington, D.C. - May 8, 2009Federal Employment Tax Update
Tax Section - American Bar Association, Washington, D.C. - November 7, 2008California Income Tax Withholding: Unveiling the Mysteries at the FTB and EDD
California Tax Policy Conference, San Francisco, CA - September 26, 2008California Employment Tax Developments
American Bar Association Tax Section, San Francisco, CA - September 7, 2008Emerging Employment Tax Issues and Trends
2008 Annual Conference - National Association of Tax Reporting and Payroll Management (NATRPM), Salt Lake City, UT - March 19, 2007Practical Tips For Handling A California Employment Tax Audit
East Bay Tax Club