Disclosing Employees’ Social Security Numbers Sharing an employee's social security number can have severe legal consequences. Richard R. Hammar
Hiring Workers Who Are Receiving Social Security Disability Benefits Consider the matter carefully before hiring a worker receiving these benefits. Richard R. Hammar
Social Security Changes for 2003 A summary of Social Security changes for next year. Richard R. Hammar
Congress Considers Social Security Change for Retired Ministers Bill would not consider housing allowances in earning "insured status" or calculating Social Security benefits. Richard R. Hammar
Q&A: Social Security and the Housing Allowance Does housing allowance count toward a maximum income allowance for Social Security? Richard R. Hammar
Revoking an Exemption from Social Security We have noted in previous issues of this newsletter that ministers who opted out of Richard R. Hammar
The Annual Earnings Test Is Repealed. Workers 65 to 70 Years of Age Are Affected. As this newsletter was going to press, President Clinton signed into law a bill that Richard R. Hammar
Revoking an Exemption from Social Security Church Law and Tax 2000-05-01 Revoking an Exemption from Social Security Richard R. Hammar, J.D., Richard R. Hammar
Minister’s Exemption from Self-Employment Tax Revoked The Tax Court upheld the revocation by the IRS of exemption on the ground that the minister's application was not timely filed. Richard R. Hammar
Congress Repeals the Annual Earnings Test Workers 65 to 70 years of age are affected. Richard R. Hammar
Clergy—Income Taxes The Tax Court ruled that a minister was not exempt from Social Security because his exemption application was filed too late. Richard R. Hammar
Revoking an Exemption from Social Security Ministers may soon be allowed to revoke an exemption Richard R. Hammar
Exemption from Social Security Ministers may be exempt only if they meet many requirements. Richard R. Hammar
Court Finds Minister Filed a Timely Application for Exemption from Social Security What church treasurers should know about this ruling. Richard R. Hammar
Exemption from Social Security The time limitation on applying for exemption is not renewed when a minister has a change in beliefs. Richard R. Hammar