In this installment of our Payroll Brass Tax podcast series, Mike Mahoney, a shareholder in the firm’s Morristown and New York offices and chair of the Employment Tax Group, speaks with Elizabeth Lutes, Executive Vice President of Transition Services, Inc., to discuss supplemental unemployment benefits (SUBs), or SUB plans. They explore how SUB plans can provide a cost-effective alternative to traditional severance packages and cover the potential tax savings, design flexibility, and implementation strategies that make SUB plans a valuable resource for employers facing workforce reductions.