Ogletree Deakins Podcasts

Ogletree Deakins Podcasts


ayroll Brass Tax: Unemployment Tax Rate Season, Part 2—Claims, M&A Activity, and Successor Issues

November 17, 2025

In part two of this two-part Payroll Brass Tax podcast series, Mike Mahoney (shareholder, Morristown/New York), who is the chair of the Employment Tax Group, and Stephen Kenney (associate, Dallas) continue their conversation about unemployment tax rate notices. The speakers discuss managing claims to protect employers’ rates and different strategies like voluntary contributions, with special guidance for M&A, nonprofits, seasonal industries, and multistate employers.