David R. Fuller is a partner in Morgan Lewis’s Employee Benefits and Executive Compensation Practice. Mr. Fuller focuses his practice on tax planning and tax controversy matters involving employment taxes, fringe benefits, and contingent workforces, and he regularly advises Fortune 500 companies on these matters. He is recognized as an authority on matters involving payroll taxes, including worker classification, Section 530 relief, Section 3121(v), social security taxes, independent contractors, income tax withholding, supplemental unemployment compensation benefit plans (SUB pay), employee outsourcing, and information reporting. Mr. Fuller also has a background in fringe benefits, qualified transportation fringes, executive fringe benefits, working condition fringes, employer-provided jet aircraft and automobiles, no additional cost fringes, meals/lodging, accountable plans, and income minimization techniques.
Articles in the National Law Review database by David R. Fuller