In this installment of our Payroll Brass Tax podcast series, Mike Mahoney (shareholder, Morristown/New York) and Stephen Kenney (associate, Dallas) discuss the many issues that come into play when determining how to make the final wage payment for a deceased employee. They outline a three-step process for handling these payments: 1) review state and federal laws to determine who is entitled to receive the final paycheck, how much can be paid, and the timing of the payment; 2) obtain the necessary documentation to release the final wages and verify the legal right of the beneficiary or estate representative to receive the payment; and 3) communicate clearly with beneficiaries or estate representatives to ensure they understand the process and requirements for receiving the final wage payment.