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HEART Act Changes Social Security Tax Rules for Foreign Entities' Employees Working on U.S. Gov't Contracts
Deloitte via BenefitsLink.com Link to more items from this source
[Guidance Overview]
July 16, 2008
Excerpt: Section 302 of the HEART Act adds a sixth type of American employer: entities that are part of a domestically controlled group of entities and that employ any U.S. citizen or resident who performs services in connection with a contract between the U.S. government (including instrumentalities) and any member of the domestically controlled group of entities.

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