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Sullivan & Cromwell LLP

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Sullivan & Cromwell LLP 
New York, New York Office
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125 Broad Street
New York, New York  10004-2498

(New York Co.)

Telephone: (212) 558-4000
Telex: 62694 Telecopier: (212) 558-3588

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Civil Trial PracticeGeneral Practice
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Specific Practice & Industry Groups Details:
Alternative Investment ManagementAntitrust
BankingBroker-Dealer Regulation
Clean technology and Alternative EnergyCommodities, Futures and Derivatives
Congressional InvestigationsEnvironmental
Estates and PersonalExecutive Compensation and Benefits
Financial InstitutionsHealthcare and Life Sciences
High-Yield DebtInfrastructure Projects
InsuranceIntellectual Property and Technology
International Trade and Investment / CFIUSInvestment Management
Labor and Employment LitigationLitigation
Mergers & AcquisitionsPrivate Equity
PrivatizationsProducts Liability
Project Development and FinanceReal Estate
Restructuring and BankruptcySecurities
Securities LitigationStructured Finance

Statement of Practice Summary:
Antitrust, Appellate, Arbitration, Banking, Bankruptcy and Creditors' Rights, Broker-Dealer Regulation, Commodities Futures and Derivatives, Commodities Futures and Derivatives Litigation, Corporate Governance, Criminal Defense and Investigations, EC Competition, Environmental, Estates Litigation, Estates and Personal, Executive Compensation/ERISA, Financial Institutions, Hedge Funds, Insurance, Intellectual Property and Technology, International Trade and Investment, Investment Management, Labor and Employment Litigation, Litigation, Mergers and Acquisitions, Private Equity, Privatizations, Products Liability, Project Development and Finance, Real Estate, Securities, Securities Litigation, Strategic Finance, Structured Finance, Tax.

Documents by Lawyers at this office
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Chairman Camp’s Discussion Draft of Tax Reform Act of 2014 and President Obama’s Fiscal Year 2015 Revenue Proposals
Theodore D. Holt,Donald L. Korb,Andrew S. Mason,Andrew P. Solomon,S. Eric Wang, April 3, 2014
On February 26, 2014, Ways and Means Committee Chairman Dave Camp released a discussion draft of tax reform legislation entitled the “Tax Reform Act of 2014” (the “Discussion Draft”). Although the Discussion Draft is unlikely to be enacted in its current form, some or all of...

Supreme Court Decision Resolves a Circuit Split Regarding Whether Payments of Certain Severance Payments Constitute “Wages” for Purposes of FICA
Alexander P. Apostolopoulos,Matthew M. Friestedt,Andrew S. Mason, April 3, 2014
Today, the Supreme Court resolved a split between the Circuit Courts of Appeals related to the treatment of certain severance payments for purposes of the Federal Insurance Contributions Act (“FICA”), holding that such payments constitute “wages” for such purposes.

Year Established: 1879

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