R o t h IRAs : How They W o r k and How to Use Them

Size: px
Start display at page:

Download "R o t h IRAs : How They W o r k and How to Use Them"

Transcription

1 R t h IRAs : Hw They W r k and Hw t Use Them Rth IRAs differ frm ther tax-favred retirement plans, including ther IRAs (called "traditinal IRAs"), in that they prmise cmplete tax exemptin n distributin. But there are ther imprtant differences as well, and many qualificatins abut their use. This Financial Guide shws hw they wrk, hw they cmpare with ther retirement devices--and why YOU might want ne, r mre. Rth IRAs differ frm ther tax-favred retirement plans, including ther IRAs (called "traditinal IRAs"), in that they prmise cmplete tax exemptin n distributin, but there are ther imprtant differences as well, and many qualificatins abut their use. This Financial Guide shws hw they wrk, hw they cmpare with ther retirement devices--and why YOU might want ne, r mre. Table f Cntents Hw Cntributins Are Treated Hw Withdrawals Are Treated Cnverting Frm a Traditinal IRA r Other Retirement Plan Unding a Cnversin t a Rth IRA Withdrawal Requirements Retirement Savings Cntributins Credit Use in Estate Planning With mst tax-favred retirement plans, the cntributin t (i.e., investment in) the plan is deductible, the investment cmpunds tax-free until distributed, and distributins are taxable as received. There are variatins frm this pattern, as with 401(k)s where the exemptin fr salary diverted t a 401(k) takes the place f a deductin and fr after-tax investments where invested capital is tax-free when distributed. With a Rth IRA, there's never an up-frnt deductin fr cntributins. Funds cntributed cmpund tax-free until distributed (standard fr all tax-favred plans) and distributins are cmpletely exempt frm incme tax. Hw Cntributins Are Treated The 2012 annual cntributin limit t a Rth IRA is $5,000, (same in 2011). An additinal "catch-up" cntributin f $1,000 (same as 2011) is allwed fr persns age 50 r ver bringing the cntributin ttal t $6,000 fr certain taxpayers. T make the full cntributin, yu must earn at least $5,000 in 2012 frm persnal services and have incme (mdified adjusted grss incme r MAGI) belw $110,000 if single r $173,000 n a jint return in The $5,000 limit in 2012 phases ut n incmes between $110,000 and $125,000 (single filers) and $173,000 and $183,000 (jint filers). Als, the $5,000 limit is reduced fr cntributins t traditinal IRAs thugh nt SEP r SIMPLE IRAs. Yu can cntribute t a Rth IRA fr yur spuse, subject t the incme limits abve. S assuming earnings (yur wn r cmbined with yur spuse) f at least $10,000, up t $10,000 ($5,000 each) can g int the cuple's Rth IRAs. As with traditinal IRAs, there's a 6% penalty n excess cntributins. The rule cntinues that the dllar limits are reduced by cntributins t traditinal IRAs.

2 Hw Withdrawals Are Treated Yu may withdraw mney frm a Rth IRA at all time; hwever, taxes and penalty culd apply depending n timing f cntributins and withdrawals. Qualified Distributins Since all yur investments in a Rth IRA are after-tax, yur withdrawals, whenever yu make them, are ften tax-free. But the best kind f withdrawal, which allws earnings as well as cntributins and cnversin amunts t cme ut cmpletely tax-free, are qualified distributins. These are withdrawals meeting the fllwing cnditins: 1. At least 5 years have elapsed since the first year a Rth IRA cntributin was made r, in the case f a cnversin, since the cnversin ccurred and 2. At least ne f these additinal cnditins is met: The wner is age 59 ½. The wner is disabled. The wner has died (distributin is t estate r heir). Withdrawal is fr a first-time hme purchase (lifetime limit up t $10,000). Nte: A distributin used t buy, build r rebuild a first hme must be used t pay qualified csts fr the main hme f a first time hme buyer wh is either yurself, yur spuse r yu r yur spuse's child, grandchild, parent r ther ancestr. Nn-Qualified Distributins T discurage the use f pensin funds fr purpses ther than nrmal retirement, the law impses an additinal 10% tax n certain early distributins frm Rth IRAs unless an exceptin applies. Generally, early distributins are thse yu receive frm an IRA befre reaching age 59 1/2. Exceptins: Yu may nt have t pay the 10% additinal tax in the fllwing situatins: Yu are disabled. Yu are the beneficiary f a deceased IRA wner. Yu use the distributin t pay certain qualified first-time hmebuyer amunts. The distributins are part f a series f substantially equal payments. Yu have significant unreimbursed medical expenses. Yu are paying medical insurance premiums after lsing yur jb. The distributins are nt mre than yur qualified higher educatin expenses. The distributin is due t an IRS levy f the qualified plan. The distributin is a qualified reservist distributin. Part f any distributin that is nt a qualified distributin may be taxable as rdinary incme and subject t the additinal 10% tax n early distributins. Distributins f cnversin cntributins within a 5-year perid fllwing a cnversin may be subject t the 10% early distributin tax, even if the cntributins have been included as incme in an earlier year. Ordering Rules fr Distributins If yu receive a distributin frm yur Rth IRA that is nt a qualified distributin, part f it may be taxable. There is a set rder in which cntributins (including cnversin cntributins) and earnings are cnsidered t be distributed frm yur Rth IRA. Order the distributins as fllws.

3 1. Regular cntributins. 2. Cnversin cntributins, n a first-in-first-ut basis (generally, ttal cnversins frm the earliest year first). See Aggregatin (gruping and adding) rules, later. Take these cnversin cntributins int accunt as fllws: Taxable prtin (the amunt required t be included in grss incme because f cnversin) first, and then the Nntaxable prtin. 3. Earnings n cntributins. Disregard rllver cntributins frm ther Rth IRAs fr this purpse. Aggregatin (gruping and adding) rules. Determine the taxable amunts distributed (withdrawn), distributins, and cntributins by gruping and adding them tgether as fllws. Add all distributins frm all yur Rth IRAs during the year tgether. Add all regular cntributins made fr the year (including cntributins made after the clse f the year, but befre the due date f yur return) tgether. Add this ttal t the ttal undistributed regular cntributins made in prir years. Add all cnversin and rllver cntributins made during the year tgether. Fr purpses f the rdering rules, in the case f any cnversin r rllver in which the cnversin r rllver distributin is made in 2011 and the cnversin r rllver cntributin is made in 2012, treat the cnversin r rllver cntributin as cntributed befre any ther cnversin r rllver cntributins made in Add any re-characterized cntributins that end up in a Rth IRA t the apprpriate cntributin grup fr the year that the riginal cntributin wuld have been taken int accunt if it had been made directly t the Rth IRA. Disregard any re-characterized cntributin that ends up in an IRA ther than a Rth IRA fr the purpse f gruping (aggregating) bth cntributins and distributins. Als disregard any amunt withdrawn t crrect an excess cntributin (including the earnings withdrawn) fr this purpse. Example: On Octber 15, 2007, Justin cnverted all $80,000 in his traditinal IRA t his Rth IRA. His Frms 8606 frm prir years shw that $20,000 f the amunt cnverted is his basis. Justin included $60,000 ($80,000 - $20,000) in his grss incme. On February 23, 2007, Justin makes a regular cntributin f $4,000 t a Rth IRA. On Nvember 7, 2007, at age 60, Justin takes a $7,000 distributin frm his Rth IRA. The first $4,000 f the distributin is a return f Justin's regular cntributin and is nt includible in his incme. The next $3,000 f the distributin is nt includible in incme because it was included previusly. Distributins After Owner's Death Qualified distributins after the wner's death are tax-free t heirs. Nnqualified distributins after death, which are distributins where the 5-year hlding perid wasn't met, are taxable incme t heirs as they wuld be t the wner (the earnings are taxed), except there's n penalty tax n early withdrawal. Hwever, an wner's surviving spuse can cnvert an inherited Rth IRA int his r her wn Rth IRA. This way, distributin can be pstpned, s that nnqualified amunts can becme qualified, and the tax shelter prlnged. Rth IRA assets left at death are subject t federal estate tax, just as traditinal IRA assets are.

4 Cnverting Frm a Traditinal IRA r Other Eligible Retirement Plan t A Rth IRA The cnversin f yur traditinal IRA t a Rth IRA was the feature that caused mst excitement abut Rth IRAs. Cnversin means that what wuld be a taxable traditinal IRA distributin can be made int a tax-exempt Rth IRA distributin. Starting in 2008, further cnversin r rllver pprtunities frm ther eligible retirement plans were available t taxpayers cnversins and rllvers t Rth IRAs, if yu cnverted r rlled ver amunts t yur Rth IRAs in 2010 and did nt elect t include the entire amunt in incme in 2010, yu must include part f the amunt in incme fr Cnversin Methds Yu can cnvert a traditinal IRA t a Rth IRA. The cnversin is treated as a rllver, regardless f the cnversin methd used. Yu can cnvert amunts frm a traditinal IRA t a Rth IRA in any f the fllwing three ways. Rllver. Yu can receive a distributin frm a traditinal IRA and rll it ver (cntribute it) t a Rth IRA within 60 days after the distributin. Trustee-t-trustee transfer. Yu can direct the trustee f the traditinal IRA t transfer an amunt frm the traditinal IRA t the trustee f the Rth IRA. Same trustee transfer. If the trustee f the traditinal IRA als maintains the Rth IRA, yu can direct the trustee t transfer an amunt frm the traditinal IRA t the Rth IRA. Nte: Cnversins made with the same trustee can be made by re-designating the traditinal IRA as a Rth IRA, rather than pening a new accunt r issuing a new cntract. Prir t 2008, yu culd nly rllver (cnvert) amunts frm either a traditinal, SEP, r SIMPLE IRA int a Rth IRA. Yu can nw rll ver amunts frm the fllwing plans int a Rth IRA. A qualified pensin, prfit-sharing r stck bnus plan (including a 401(k) plan), An annuity plan, A tax-sheltered annuity plan (sectin 403(b) plan), A deferred cmpensatin plan f a state r lcal gvernment (sectin 457 plan), r An IRA. Any amunt rlled ver is subject t the same rules fr cnverting a traditinal IRA int a Rth IRA. Als, the rllver cntributin must meet the rllver requirements that apply t the specific type f retirement plan. There is a cst t the rllver. The amunt cnverted is fully taxable in the year cnverted, except fr the prtin f after-tax investment in the traditinal IRA. S yu must pay tax nw (thugh there's n early withdrawal penalty) fr the pprtunity t withdraw tax-free later, an pprtunity that can extend t yur heirs. Cnversin is nw allwed t all taxpayers in The prir incme restrictin allwing cnversin nly fr taxpayers f incme (again, MAGI) f $100,000 r less in the cnversin year has been terminated. All taxpayers are able t cnvert a regular IRA t a Rth IRA starting in The cnversin is a taxable distributin, which can be taken int incme in the cnversin year r averaged ver the next tw years. The cnversin will nt be subject t the 10% early distributin penalty.

5 Unding a Cnversin t a Rth IRA Since everyne recgnizes that cnversin is a high-risk exercise, the law and liberal IRS rules prvide an escape hatch: Yu can und a Rth IRA cnversin by what IRS calls a "recharacterizatin". This mve, by which yu mve yur cnversin assets frm a Rth IRA back t a traditinal IRA, makes what wuld have been a taxable cnversin int a tax-free rllver between traditinal IRAs. Re-characterizatin can be dne any time until the due date fr the return fr the year f cnversin. Tip: One reasn t d this wuld be where yu find yu've exceeded the $100,000 incme ceiling fr Rth IRA cnversins. Tip: Anther reasn t d this, dramatized by a vlatile stck market, is where the value f yur prtfli drps sharply after the cnversin. Example: If yur assets are wrth $180,000 at cnversin and fall t $140,000 later, yu're taxed n up t $180,000, which is $40,000 mre than yu nw have. Unding-re-characterizatin-avids the tax, and gets yu ut f the Rth IRA. Can yu und ne Rth IRA cnversin and then make anther ne-a recnversin? Yes-nce, subject t these requirements: Recnversin must take place in the tax year fllwing the riginal cnversin t Rth IRA, and the recnversin date must als be mre than 30 days after the previus re-characterizatin transfer frm the Rth IRA back t the traditinal IRA. Withdrawal Requirements Yu are nt required t take distributins frm yur Rth IRA at any age. The minimum distributin rules that apply t traditinal IRAs d nt apply t Rth IRAs while the wner is alive. Hwever, after the death f a Rth IRA wner, certain f the minimum distributin rules that apply t traditinal IRAs als apply t Rth IRAs Als, unlike traditinal IRAs (but like ther tax-favred retirement plans), a Rth IRA wner wh cntinues wrking may cntinue t cntribute t the Rth IRA. Retirement Savings Cntributins Credit Als knwn as the saver's credit, this credit helps lw and mderate incme wrkers save fr retirement. Taxpayers age 18 and ver are allwed a tax credit fr their cntributins t a wrkplace retirement plan, traditinal r Rth IRA if their mdified adjusted grss incme (MAGI) in 2012 fr a married filer is belw $57,500 ($56,500 in 2011), heads-f-husehld belw $43,125 in 2012 ($42,375 in 2011) and thers (single, married filing separately) belw $28,750 in 2012 ($28,250 in 2011). These amunts are indexed fr inflatin each year. The credit, up t $1,000, is a percentage frm 10-50% f each dllar placed int a qualified retirement plan up t the first $2,000. The lwer the MAGI, the higher the credit percentage; are resulting in the maximum credit f $1,000 (50% f $2,000). Nte: Bth yu and yur spuse may be eligible t receive this credit if yu bth cntributed t a qualified retirement plan and meet the adjusted grss incme limits. The fllwing table details the percentage f Saver's credit based n Adjusted Grss Incme (AGI):

6 2012 Saver's Credit Single Filers AGI Head f Husehld AGI Jint Filers AGI 50% f cntributin $0-$17,250 $0-$25,875 $0-$34,500 20% f cntributin $17,251-$18,750 $25,876-$28,125 $34,501-$37,500 10% f cntributin $18,751-$28,750 $28,126-$43,125 $37,501-$57,500 Credit Nt Available mre than $28,750 mre than $43,125 mre than $57, Saver's Credit Single Filers AGI Head f Husehld AGI Jint Filers AGI 50% f cntributin $0-$17,000 $0-$25,500 $0-$34,000 20% f cntributin $17,001-$18,250 $25,501-$27,375 $34,001-$36,500 10% f cntributin $18,251-$28,250 $27,376-$42,375 $36,501-$56,500 Credit Nt Available mre than $28,250 mre than $42,375 mre than $56, Saver's Credit Single Filers AGI Head f Husehld AGI Jint Filers AGI 50% f cntributin $0-$16,750 $0-$25,125 $0-$33,500 20% f cntributin $16,751-$18,000 $24,751-$27,000 $33,501-$36,000 10% f cntributin $18,001-$27,750 $27,001-$41,625 $36,001-$55,500 Credit Nt Available mre than $27,750 mre than $41,625 mre than $55,500 Nte: The saver's credit is available in additin t any ther tax savings that apply. Further, IRA cntributins can be made until April 15 f the fllwing year and still be cnsidered in the current tax year. Use In Estate Planning Thugh Rth IRAs enjy n estate tax relief, they are already figuring in estate plans. The aim is t build a large Rth IRA fund-largely thrugh cnversin f traditinal IRAs-t pass t beneficiaries in later generatins. The beneficiaries will be tax exempt n withdrawals (f qualified distributins) and the Rth IRA tax shelter cntinues by spreading withdrawal ver their lifetimes. Lng-term planning with Rth IRAs. If yu wuld be allwed a deductin fr a cntributin t a traditinal IRA, cntributing t a Rth IRA means surrendering current tax reductin fr future tax reductin (t zer) fr qualified distributins. This can be presented as an after-tax return-ninvestment calculatin invlving assumed future tax rates. The higher the prjected tax rate at withdrawal, the mre tax Rth IRA saves.

7 Cmparable cnsideratins apply t cnversins t Rth IRAs. Here the taxpayer incurs substantial current tax cst (directly r indirectly reducing the amunt invested) fr future tax relief t the taxpayer r an heir. S the return n investment resulting frm cnversin increases as prjected future rates rise. A key element in making such prjectins is the pssibility that current and future federal deficits will lead t future tax rate increases-a factr which wuld tend t encurage current Rth IRA investment and cnversin. On the ther hand, there's the questin whether Rth IRA benefits currently prmised will survive int future decades. Highly sphisticated planning is required fr Rth IRA cnversins. Cnsultatin with a qualified advisr is a must. Please call us if yu have any questins.

Special Tax Notice Regarding 403(b) (TSA) Distributions

Special Tax Notice Regarding 403(b) (TSA) Distributions Special Tax Ntice Regarding 403(b) (TSA) Distributins P.O. Bx 7893 Madisn, WI 53707-7893 1-800-279-4030 Fax: (608) 237-2529 The IRS requires us t prvide yu with a cpy f the Explanatin f Direct Rllver,

More information

Retirement Planning Options Annuities

Retirement Planning Options Annuities Retirement Planning Optins Annuities Everyne wants a glden retirement. But saving fr retirement is n easy task. The baby bmer generatin is graying. Mre and mre peple are appraching retirement age. With

More information

New 3.8% Medicare Tax on "Unearned" Net Investment Income

New 3.8% Medicare Tax on Unearned Net Investment Income New 3.8% Medicare Tax n "Unearned" Net Investment Incme Net investment incme- Incme received frm investment assets such as bnds, stcks, mutual funds, lans and ther investments Capital gain- When a capital

More information

o I hereby request a total SURRENDER of my contract/certificate (please enclose).

o I hereby request a total SURRENDER of my contract/certificate (please enclose). Distributin Request Frm Prtective Life Insurance Cmpany (PLICO/"the Cmpany") Prtective Life and Annuity Insurance Cmpany (PLAIC/"the Cmpany") Cntract Owner Custmer Service Office: Cntract Annuitant P.O.

More information

PLANNING FOR QUALITY CARE AND INDEPENDENCE. Why you need to plan for long-term care assistance, and what funding options are available.

PLANNING FOR QUALITY CARE AND INDEPENDENCE. Why you need to plan for long-term care assistance, and what funding options are available. PLANNING FOR QUALITY CARE AND INDEPENDENCE Why yu need t plan fr lng-term care assistance, and what funding ptins are available. PLANNING FOR QUALITY CARE AND INDEPENDENCE The value f planning ahead The

More information

Health Savings Accounts (HSAs) Distribution Rules

Health Savings Accounts (HSAs) Distribution Rules Brught t yu by Haylr, Freyer & Cn, Inc. Health Savings Accunts (HSAs) Distributin Rules A Health Savings Accunt (HSA) is a trust r accunt used t pay medical expenses that a high deductible health plan

More information

Request for Taxable Conversion to WEAC Roth IRA

Request for Taxable Conversion to WEAC Roth IRA P.O. Bx 7893 Madisn, WI 53707-7893 Phne: 1-800-279-4030 Fax: (608) 237-2529 Prducer cde: Request fr Taxable Cnversin t WEAC Rth IRA If yu are cnverting frm mre than ne cmpany, please cmplete a separate

More information

Solo 401(k)s Self-Directed Retirement Accounts for Sole Proprietors & Small Business Owners

Solo 401(k)s Self-Directed Retirement Accounts for Sole Proprietors & Small Business Owners Sl 401(k)s Self-Directed Retirement Accunts fr Sle Prprietrs & Small Business Owners 2008 Security Trust Cmpany Security Trust Cmpany Security Trust Cmpany is a retirement plan administratr nly and des

More information

401(k) Savings Plan Annual Incentive Compensation Election Special Considerations for Deferred Compensation Plan Participants

401(k) Savings Plan Annual Incentive Compensation Election Special Considerations for Deferred Compensation Plan Participants Nvember 2014 401(k) Savings Plan Annual Incentive Cmpensatin Electin Special Cnsideratins fr Deferred Cmpensatin Plan Participants This dcument is a supplement t the U.S. Retirement Savings Prgram materials

More information

SWARTHMORE GIFT PLANNING

SWARTHMORE GIFT PLANNING SWARTHMORE GIFT PLANNING Gift Basics Thank yu fr serving as a 50 th reunin gift planning representative fr yur class. Yur supprt fr the Cllege and yur membership in the Swarthmre Legacy Circle will serve

More information

FTE is defined as an employee who is employed on average at least 30 hours of service per week.

FTE is defined as an employee who is employed on average at least 30 hours of service per week. On March 23, 2010, President Barack Obama signed int law cmprehensive health care refrm legislatin, the Patient Prtectin and Affrdable Care Act (H.R. 3590) passed in the Senate. The Health Care and Educatin

More information

Annuities and Senior Citizens

Annuities and Senior Citizens Illinis Insurance Facts Illinis Department f Insurance January 2010 Annuities and Senir Citizens Nte: This infrmatin was develped t prvide cnsumers with general infrmatin and guidance abut insurance cverages

More information

VET FEE-HELP Frequently Asked Questions for Students May 2010

VET FEE-HELP Frequently Asked Questions for Students May 2010 Hw d I apply? VET FEE-HELP Frequently Asked Questins fr Students May 2010 If yu are eligible fr VET FEE-HELP assistance and wuld like t btain a VET FEE-HELP lan, yu shuld btain a Request fr VET FEE-HELP

More information

NAVIPLAN PREMIUM LEARNING GUIDE. Existing insurance coverage

NAVIPLAN PREMIUM LEARNING GUIDE. Existing insurance coverage NAVIPLAN PREMIUM LEARNING GUIDE Existing insurance cverage Cntents Existing insurance cverage 1 Learning bjectives 1 NaviPlan planning stages 1 Client case 2 Enter yur clients existing life, disability,

More information

RIVERSIDE TRANSIT AGENCY FULL-TIME ATU EMPLOYEES NEW HIRE ENROLLMENT OVERVIEW 2015

RIVERSIDE TRANSIT AGENCY FULL-TIME ATU EMPLOYEES NEW HIRE ENROLLMENT OVERVIEW 2015 RIVERSIDE TRANSIT AGENCY FULL-TIME ATU EMPLOYEES NEW HIRE ENROLLMENT OVERVIEW 2015 Riverside Transit Agency (RTA) is extremely prud f the package f benefits available t yu. The benefits package prvided

More information

Are Insurance Premiums Deductible?

Are Insurance Premiums Deductible? Are Insurance Premiums Deductible? December 2011 Can I deduct the premiums? That s a questin yu prbably hear when yu re presenting an insurance cncept. Unfrtunately, the answer is generally n insurance

More information

How much life insurance do I need? Wrong question!

How much life insurance do I need? Wrong question! Hw much life insurance d I need? Wrng questin! We are ften asked this questin r sme variatin f it. We believe it is NOT the right questin t ask. What yu REALLY need is mney, cash. S the questin shuld be

More information

Offsets. receive the full amount of any of the qualifying benefits and allowances for the full year; and

Offsets. receive the full amount of any of the qualifying benefits and allowances for the full year; and Offsets yu can claim Offsets In additin t claiming allwable deductins, yu may be entitled t claim tax ffsets. Tax ffsets (smetimes referred t as rebates) directly reduce the amunt f tax payable n yur taxable

More information

Practicing Good Financial Stewardship in Your Family with Estate Planning

Practicing Good Financial Stewardship in Your Family with Estate Planning Practicing Gd Financial Stewardship in Yur Family with Estate Planning The First Presbyterian Church f La Grange May 11, 2014 Presented by Michael O Reilly Executive Vice President and Trust Officer THE

More information

Here are some simple guidelines to follow for making wise investments:

Here are some simple guidelines to follow for making wise investments: FAQ - Investment 1. What affects the value f mney? Mney has a tendency t lse its value ver time because the price f gds and services has an upward tendency. This is called inflatin. Here are sme factrs

More information

Payment Options Check Payable to Account Holder* Electronic Funds Transfer (ACH) $5.00 Maintain IRA with The Bancorp (contact us for options)

Payment Options Check Payable to Account Holder* Electronic Funds Transfer (ACH) $5.00 Maintain IRA with The Bancorp (contact us for options) Dear Custmer: Thank yu fr cntacting Custmer Care regarding the clsure f yur Individual Retirement Accunt (IRA). In rder t prcess yur request, please cmplete the enclsed Request fr Distributin frm. Yu may

More information

insurers cannot deny coverage for patients with preexisting conditions or because an insured got sick;

insurers cannot deny coverage for patients with preexisting conditions or because an insured got sick; The Affrdable Care Act Health Insurance Respnsibilities f Large, Midsize & Small Emplyers; Buying Insurance n the Individual Health Insurance Marketplace and the Small Business Health Optins Prgram Intrductin:

More information

Group Term Life Insurance: Table I Straddle Testing and Imputed Income for Dependent Life Insurance

Group Term Life Insurance: Table I Straddle Testing and Imputed Income for Dependent Life Insurance An American Benefits Cnsulting White Paper American Benefits Cnsulting, LLC 99 Park Ave, 25 th Flr New Yrk, NY 10016 212 716-3400 http://www.abcsys.cm Grup Term Life Insurance: Table I Straddle Testing

More information

University of Texas at Tyler 2015-2016 Special Circumstances Request Independent Student

University of Texas at Tyler 2015-2016 Special Circumstances Request Independent Student University f Texas at Tyler 2015-2016 Special Circumstances Request Independent Student Student Name: ID#: Sectin I. In accrdance with Federal regulatins, student and spuse 2014 incme is used t determine

More information

Life Maker Pension Plan

Life Maker Pension Plan COVER PAGE Life Maker Pensin Plan IN THIS POLICY, THE INVESTMENT RISK IN INVESTMENT PORTFOLIO IS BORNE BY THE POLICYHOLDER. A pensin plan that helps yu plan yur secnd innings. INSIDE PAGES The Life Maker

More information

SHARED RISK PLAN FOR CUPE EMPLOYEES OF NEW BRUNSWICK HOSPITALS

SHARED RISK PLAN FOR CUPE EMPLOYEES OF NEW BRUNSWICK HOSPITALS SHARED RISK PLAN FOR CUPE EMPLOYEES OF NEW BRUNSWICK HOSPITALS Pensins and Emplyee Benefits Divisin Department f Human Resurces www.gnb.ca/pensins May 2014 Shared Risk Plan fr CUPE Emplyees f New Brunswick

More information

NAVIPLAN PREMIUM LEARNING GUIDE. Analyze, compare, and present insurance scenarios

NAVIPLAN PREMIUM LEARNING GUIDE. Analyze, compare, and present insurance scenarios NAVIPLAN PREMIUM LEARNING GUIDE Analyze, cmpare, and present insurance scenaris Cntents Analyze, cmpare, and present insurance scenaris 1 Learning bjectives 1 NaviPlan planning stages 1 Client case 2 Analyze

More information

What Happens To My Benefits If I Get a Bunch of Money? TANF Here is what happens if you are on the TANF program when you get lump-sum income:

What Happens To My Benefits If I Get a Bunch of Money? TANF Here is what happens if you are on the TANF program when you get lump-sum income: 126 Sewall Street Augusta, Maine 04330-6822 TTY/Vice: (207) 626-7058 Fax: (207) 621-8148 www.mejp.rg What Happens T My Benefits If I Get a Bunch f Mney? Each prgram, (TANF, SSI, MaineCare, etc.) has its

More information

INCOME TAX INSURANCE PERSONAL SICKNESS AND ACCIDENT INSURANCE TAKEN OUT BY EMPLOYEE WITH EMPLOYER PAYING THE PREMIUMS ON EMPLOYEE S BEHALF

INCOME TAX INSURANCE PERSONAL SICKNESS AND ACCIDENT INSURANCE TAKEN OUT BY EMPLOYEE WITH EMPLOYER PAYING THE PREMIUMS ON EMPLOYEE S BEHALF QUESTION WE VE BEEN ASKED QB 15/09 INCOME TAX INSURANCE PERSONAL SICKNESS AND ACCIDENT INSURANCE TAKEN OUT BY EMPLOYEE WITH EMPLOYER PAYING THE PREMIUMS ON EMPLOYEE S BEHALF All legislative references

More information

What Does Specialty Own Occupation Really Mean?

What Does Specialty Own Occupation Really Mean? What Des Specialty Own Occupatin Really Mean? Plicy definitins are cnfusing, nt nly t cnsumers but als t many f the insurance prfessinals wh sell them. Belw we will try t prvide an understandable explanatin

More information

2015-16 Independent Verification Worksheet for HSC Students

2015-16 Independent Verification Worksheet for HSC Students 15IVHP 2015-16 Independent Verificatin Wrksheet fr HSC Students Yur applicatin was selected fr review in a prcess called verificatin. In this prcess, Temple University will be cmparing infrmatin frm yur

More information

HOW TO SELECT A LIFE INSURANCE COMPANY

HOW TO SELECT A LIFE INSURANCE COMPANY HOW TO SELECT A LIFE INSURANCE COMPANY There will prbably be hundreds f life insurance cmpanies t chse frm when yu decide t purchase a life insurance plicy. Hw d yu decide which ne? Mst cmpanies are quite

More information

Comprehensive Health Management, Inc. 401(k) Retirement Savings Plan Rollover Contribution Instructions

Comprehensive Health Management, Inc. 401(k) Retirement Savings Plan Rollover Contribution Instructions T. Rwe Price Retirement Plan Services, Inc. P.O. Bx 17215 Baltimre, Maryland 21297-1215 4515 Painters Mill Rad Owings Mills, Maryland 21117-4903 Cmprehensive Health Management, Inc. 401(k) Retirement Savings

More information

Understanding a new kind of financial assistance. Jessica Dunbar, Individual Market Manager

Understanding a new kind of financial assistance. Jessica Dunbar, Individual Market Manager Understanding a new kind f financial assistance Jessica Dunbar, Individual Market Manager Financial Assistance thrugh Cnnect fr Health Clrad-Agenda Overview f regulatins and streamlining eligibility fr

More information

Loan Repayment Planning Worksheet

Loan Repayment Planning Worksheet Lan Repayment Planning Wrksheet Date: Think f yur federal student lans as yur EDUCATION MORTGAGE. It is the financing yu ve brrwed t make this imprtant investment in yurself. The gd news is that this mrtgage

More information

The "Taxpayer Relief Act of 1997" Brings More Changes to Qualified Plans and IRAs

The Taxpayer Relief Act of 1997 Brings More Changes to Qualified Plans and IRAs Imprtant Infrmatin Plan Administratin and Operatin August 1997* The "Taxpayer Relief Act f 1997" Brings Mre Changes t Qualified Plans and IRAs WHO'S AFFECTED The new law affects spnsrs f qualified defined

More information

Improved ADP and ACP Safe Harbor Plan Designs

Improved ADP and ACP Safe Harbor Plan Designs Imprtant Infrmatin Plan Administratin and Operatin April 2000* Imprved ADP and ACP Safe Harbr Plan Designs WHO'S AFFECTED This infrmatin applies t defined cntributin plans with a 401(k) feature r emplyer

More information

Corporations Q&A. Shareholders. 2006 Edward R. Alexander, Jr.

Corporations Q&A. Shareholders. 2006 Edward R. Alexander, Jr. Crpratins Q&A. What is a crpratin and why frm ne? A crpratin is a business entity that is separate and distinct frm its wners. It can enter cntracts, sue and be sued withut invlving its wners (the sharehlders).

More information

The shared ownership calculator is available to download from the HCA s capital funding guide.

The shared ownership calculator is available to download from the HCA s capital funding guide. Shared Ownership Affrdability Calculatrs Guidance nte Plicy The calculatr has been created t supprt further emphases being placed n applicants applying fr shared wnership maximising their wn cntributin

More information

TAX ARTICLES: FORM W-2

TAX ARTICLES: FORM W-2 TAX ARTICLES: FORM W-2 Frm W-2: Wage and Tax Statement reprts yur wages and the taxes withheld frm them. Yur emplyer is required t give yu a 2014 W-2 by Jan. 31, 2015. Yur emplyer keeps a cpy fr recrdkeeping.

More information

March 2016 Group A Payment Issues: Missing Information-Loss Calculation letters ( MILC ) - deficiency resolutions: Outstanding appeals:

March 2016 Group A Payment Issues: Missing Information-Loss Calculation letters ( MILC ) - deficiency resolutions: Outstanding appeals: The fllwing tpics were discussed in the March 24, 2016 meeting with law firms representing VCF claimants. Grup A Payment Issues: We cntinue t fcus n paying Grup A claims in full and are meeting the schedule

More information

High Deductible Health Plan/ Health Savings Account Presentation

High Deductible Health Plan/ Health Savings Account Presentation High Deductible Health Plan/ Health Savings Accunt Presentatin WHY CHANGE? Future plan structured s emplyees will think and act differently Prmte preventin and getting healthier Prmtes cnsumerism Current

More information

Identification and Valuation of Retirement Plans

Identification and Valuation of Retirement Plans Identificatin and Valuatin f Retirement Plans By Drthy A. Vigt dvigt@sdflaw.cm Article riginally appeared in the September 2010 Issue f Kane Cunty Bar Assciatin Bar Briefs What des a divrce attrney need

More information

Town of Windham. Property Tax Credit & Exemption Programs - RSA 72

Town of Windham. Property Tax Credit & Exemption Programs - RSA 72 Twn f Windham Prperty Tax Credit & Exemptin Prgrams - RSA 72 T be eligible, Applicant must file a request, in persn, with the Assessr s Office n r befre April 15 th f any given year, and Applicant must

More information

Proposed Regulations Released on Health Care Reform s Individual Mandate Provision

Proposed Regulations Released on Health Care Reform s Individual Mandate Provision Fr Immediate Release: February 2013 Emplyee Benefits Cmpliance Breaking News Vlume 2013 Issue 3 Prpsed Regulatins Released n Health Care Refrm s Individual Mandate Prvisin On January 30, 2013, the Departments

More information

Health Care Reform Patient Protection Affordable Care Act (PPACA) Overview Key Principles

Health Care Reform Patient Protection Affordable Care Act (PPACA) Overview Key Principles Health Care Refrm Patient Prtectin Affrdable Care Act (PPACA) Overview Key Principles DESCRIPTION: Healthcare Refrm/Patient Prtectin & Affrdable Care Act (PPACA) were passed int law March 23. 2010. Hwever,

More information

A Guide to Understanding and Claiming the Disability Tax Credit:

A Guide to Understanding and Claiming the Disability Tax Credit: A Guide t Understanding and Claiming the Disability Tax Credit: The Gvernment f Canada ffers a variety f tax benefits t peple with disabilities. These benefits are prvided under the assumptin that peple

More information

Notice of Protection Provided by Utah Life and Health Insurance Guaranty Association

Notice of Protection Provided by Utah Life and Health Insurance Guaranty Association Ntice f Prtectin Prvided by Utah Life and Health Insurance Guaranty Assciatin This ntice prvides a brief summary f the Utah Life and Health Insurance Guaranty Assciatin ("the Assciatin") and the prtectin

More information

Kuck Immigration Partners. Source of Funds. -Worksheet and Document Checklist-

Kuck Immigration Partners. Source of Funds. -Worksheet and Document Checklist- Kuck Immigratin Partners Surce f Funds -Wrksheet and Dcument Checklist- 1 Table f Cntents General Rules... 3 Investrs Net Wrth Wrksheet:... 4 Dcumentatin:... 5 Identificatin and Bigraphic Dcuments... 5

More information

Cell Phone & Data Access Policy Frequently Asked Questions

Cell Phone & Data Access Policy Frequently Asked Questions Cell Phne & Data Access Plicy Frequently Asked Questins 1. Wh is eligible fr a technlgy allwance? First and fremst, the technlgy allwance is fr the benefit f the University, rather than fr the cnvenience

More information

RE: Notice 2015-16 - Excise Tax on High Cost Employer-Sponsored Health Coverage

RE: Notice 2015-16 - Excise Tax on High Cost Employer-Sponsored Health Coverage Richard Stver, FSA, MAAA Principal and Cnsulting Actuary Knwledge Resurce Center May 15, 2015 Submitted electrnically via http://regulatins.gv/ Buck Cnsultants, LLC. 500 Plaza Drive Secaucus, NJ 07096

More information

SINGLE PUBLIC SERVICE PENSION SCHEME GENERAL OUTLINE OF STANDARD TERMS

SINGLE PUBLIC SERVICE PENSION SCHEME GENERAL OUTLINE OF STANDARD TERMS SINGLE PUBLIC SERVICE PENSION SCHEME GENERAL OUTLINE OF STANDARD TERMS January 2013 This is a summary guide t the Single Public Service Pensin Scheme and shuld be read alngside r in cnjunctin with the

More information

Understanding Federal Direct Consolidation Loans. 2012 Spring MASFAA Conference

Understanding Federal Direct Consolidation Loans. 2012 Spring MASFAA Conference Understanding Federal Direct Cnslidatin Lans 2012 Spring MASFAA Cnference UNDERSTANDING FEDERAL DIRECT & SPECIAL CONSOLIDATION LOANS Amy M. Mser, Reginal Directr Nelnet Educatin Lan Services 2 Nelnet Educatin

More information

Spread Bet Terms: Deposit Accounts

Spread Bet Terms: Deposit Accounts Spread Bet Terms: Depsit Accunts 1. Structure 1.1 When we engage in Spread Betting with yu, we d s n the basis f: - ur General Terms; these terms, i.e. ur Spread Terms. 1.2 The Spread Terms deal with matters

More information

FundingEdge. Guide to Business Cash Advance & Bank Statement Loan Programs

FundingEdge. Guide to Business Cash Advance & Bank Statement Loan Programs Guide t Business Cash Advance & Bank Statement Lan Prgrams Cash Advances: $2,500 - $1,000,000 Business Bank Statement Lans: $5,000 - $500,000 Canada Cash Advances: $5,000 - $500,000 (must have 9 mnths

More information

Hearing Loss Regulations Vendor information pack

Hearing Loss Regulations Vendor information pack Hearing Lss Regulatins Vendr infrmatin pack Nvember 2010 Implementing the Accident Cmpensatin (Apprtining Entitlements fr Hearing Lss) Regulatins 2010 The Minister fr ACC, the Hn. Dr Nick Smith, has annunced

More information

Golden Parachute Planning a Key in Acquisitions of Public Companies

Golden Parachute Planning a Key in Acquisitions of Public Companies NOVEMBER 2003 Glden Parachute Planning a Key in Acquisitins f Public Cmpanies By Christian McBurney In acquisitins f public cmpanies, an increasing amunt f attentin is fcused n the executive severance

More information

Tips to Prepare for Quarter-End and Year-End

Tips to Prepare for Quarter-End and Year-End Tips t Prepare fr Quarter-End and Year-End Melissa Wd Cnsultant What We ll Cver 1. Tying ut A/P 2. Tying ut A/R 3. Tying ut I/N 4. Wrk In Prgress 5. Managing Jbs and PMs 6. Quarterly Payrll 7. Clsing a

More information

To discuss Chapter 13 bankruptcy questions with our bankruptcy attorney, please call us or fill out a Free Evaluation form on our website.

To discuss Chapter 13 bankruptcy questions with our bankruptcy attorney, please call us or fill out a Free Evaluation form on our website. Intrductin This Ebk fcuses n Chapter 13 bankruptcy, hw it wrks, and hw it helps yu eliminate debt and keep yur assets (such as yur hme). We hpe yu find this infrmatin t be helpful. T discuss Chapter 13

More information

TRAINING GUIDE. Crystal Reports for Work

TRAINING GUIDE. Crystal Reports for Work TRAINING GUIDE Crystal Reprts fr Wrk Crystal Reprts fr Wrk Orders This guide ges ver particular steps and challenges in created reprts fr wrk rders. Mst f the fllwing items can be issues fund in creating

More information

Exemptions and Deductions Part-I

Exemptions and Deductions Part-I Exemptins and Deductins Part-I CA Paras K. Savla Exemptins and Deductins Part-I I) Sectin 10(10D) Taxability f receipts under Life insurance plicy A. Life Insurance n live s f persns with disability r

More information

What payments will I need to make during the construction phase? Will the lender advance construction funds prior to the work being completed?

What payments will I need to make during the construction phase? Will the lender advance construction funds prior to the work being completed? Q&A What is a cnstructin lan? A cnstructin lan prvides the financing fr the cnstructin f yur new hme. Cnstructin lans may be structured as a single r tw-settlement transactin. Cnstructin lans culd include

More information

Military: Exemptions for Texas Veterans (Hazlewood Exemption) FAQs

Military: Exemptions for Texas Veterans (Hazlewood Exemption) FAQs Military: Exemptins fr Texas Veterans (Hazlewd Exemptin) FAQs What charges are cvered? What charges are nt cvered? Des the Hazlewd Act cver teacher certificatin fees? Des the Hazlewd Act cver credit by

More information

Provided By Touchstone Consulting Group Workers Compensation Employee Benefits

Provided By Touchstone Consulting Group Workers Compensation Employee Benefits Prvided By Tuchstne Cnsulting Grup Wrkers Cmpensatin Emplyee Wrkers cmpensatin is a system f n-fault insurance that prvides mnetary cmpensatin and medical benefits t emplyees fr wrk-related injuries and

More information

DALBAR Due Diligence: Trust, but Verify

DALBAR Due Diligence: Trust, but Verify BEST INTEREST INVESTMENT RECOMMENDATIONS Advisr Rle under Best Interest Regulatins January 27, 2016 In the era when the cntractual bligatin is t act in the client s best interest, investment decisins can

More information

Student Finance Myth Busting

Student Finance Myth Busting Student Finance Myth Busting Student Finance Mythbusting It s nw three years since student finance in England was radically verhauled, yet myths, panic and cnfusin are still widespread. S frget the plitics,

More information

MONTHLY PREMIUM OPTIONS

MONTHLY PREMIUM OPTIONS GROUP FUNERAL SCHEME BROKERS FSP35033 TEL: (021) 919 1861 VOX: 087 808 3007 FAX: (021) 9195072 / 086 628 0359 Email: inf@insurancepartners.c.za Web: www.insurancepartners.c.za Up t R20000 fr all persns

More information

Spread Bet Terms: Deposit Accounts

Spread Bet Terms: Deposit Accounts Spread Bet Terms: Depsit Accunts 1. Structure 1.1 When we engage in Spread Betting with yu, we d s n the basis f: - ur General Terms; these terms, i.e. ur Spread Terms. 1.2 The Spread Terms deal with matters

More information

Fiscal Operation of Service Centers

Fiscal Operation of Service Centers Oregn University System Fiscal Plicy Manual Fiscal Operatin f Service Centers Sectin: Accunting and Financial Reprting Number: 05.713 Title: Fiscal Operatin f Service Centers Index POLICY.100 POLICY STATEMENT.110

More information

There are a number of themed areas for which the Council has responsibility, and each of these is likely to generate debts of a specific type:

There are a number of themed areas for which the Council has responsibility, and each of these is likely to generate debts of a specific type: Wiltshire Cuncil Crprate Debt Recvery Plicy: 29102010 WILTSHIRE COUNCIL CORPORATE DEBT RECOVERY POLICY 1. Intrductin The Cuncil raises a significant prprtin f its ttal incmes thrugh lcal taxes and charges,

More information

ACA LEARNING SERIES. Impact on Massachusetts & Implementation Activities to Date EMPLOYER SPONSORED INSURANCE AND AFFORDABILITY UNDER THE ACA

ACA LEARNING SERIES. Impact on Massachusetts & Implementation Activities to Date EMPLOYER SPONSORED INSURANCE AND AFFORDABILITY UNDER THE ACA ACA LEARNING SERIES Impact n Massachusetts & Implementatin Activities t Date EMPLOYER SPONSORED INSURANCE AND AFFORDABILITY UNDER THE ACA September 2013 A cllabrative effrt between the Executive Office

More information

WHAT SHOULD I LOOK FOR WHEN I BUY HEALTH INSURANCE?

WHAT SHOULD I LOOK FOR WHEN I BUY HEALTH INSURANCE? WHAT SHOULD I LOOK FOR WHEN I BUY HEALTH INSURANCE? The Maine Bureau f Insurance 34 State Huse Statin Augusta, Maine 04333 207-624-8475 r 1-800-300-5000 (in Maine) http://www.maine.gv/pfr/insurance Paul

More information

Death and Taxes. Estate Planning Strategies for High Net Worth Individuals

Death and Taxes. Estate Planning Strategies for High Net Worth Individuals Death and Taxes Estate Planning Strategies fr High Net Wrth Individuals Certainty amng Uncertainty Silver Lining in the Cluds Frm an estate planning standpint, these trends can be gd things Why? Primary

More information

Frequently Asked Questions about the Faith A. Fields Nursing Scholarship Loan

Frequently Asked Questions about the Faith A. Fields Nursing Scholarship Loan ARKANSAS STATE BOARD OF NURSING 1123 S. University Avenue, Suite 800, University Twer Building, Little Rck, AR 72204 Phne: (501) 686-2700 Fax: (501) 686-2714 www.arsbn.rg Frequently Asked Questins abut

More information

Point2 Property Manager Quick Setup Guide

Point2 Property Manager Quick Setup Guide Click the Setup Tab Mst f what yu need t get started using Pint 2 Prperty Manager has already been taken care f fr yu. T begin setting up yur data in Pint2 Prperty Manager, make sure yu have cmpleted the

More information

This is a list of items you should bring to the Income Tax Appointment

This is a list of items you should bring to the Income Tax Appointment A P R O F E S S I O N A L M A I N T A I N I N G Y O U R F I N A N C I A L R E C O R D S My-Online-Tax-Accuntant.cm This is a list f items yu shuld bring t the Incme Tax Appintment 1. Scial Security Card(s)

More information

DON T RISK IT. By Scott Turransky. Disclaimer

DON T RISK IT. By Scott Turransky. Disclaimer DON T RISK IT A guide fr self-directed retirement accunt investrs n aviding prhibited transactins per Publicatin 560 and 590 f the IRS Tax Cde By Sctt Turransky Disclaimer This infrmatin is designed t

More information

Taking All the Credit: Tax Credits That Could Give Your Family a Break

Taking All the Credit: Tax Credits That Could Give Your Family a Break Taking All the Credit: Tax Credits That Culd Give Yur Family a Break Vlume 26 Tax seasn is here again! D yu fear ding yur taxes r feel that it is a chre? It desn't have t be scary r take a lt f wrk. If

More information

Spread Bet Terms: Deposit Accounts

Spread Bet Terms: Deposit Accounts Spread Bet Terms: Depsit Accunts 1. Structure 1.1 When we engage in Spread Betting with yu, we d s n the basis f: - ur General Terms; these terms, i.e. ur Spread Terms. 1.2 The Spread Terms deal with matters

More information

www. IurilloLaw. com When Creditors Rights & Bankruptcy Issues Collide with Estate Planning, What Should You Do?

www. IurilloLaw. com When Creditors Rights & Bankruptcy Issues Collide with Estate Planning, What Should You Do? When Creditrs Rights & Bankruptcy Issues Cllide with Estate Planning, What Shuld Yu D? 1 Camille J. Iurill, Esquire ciurill@iurilllaw.cm (727) 895-8050 5628 Central Avenue St. Petersburg, FL 33707 Camille

More information

Consultation on Pensions Tax Relief. Savings and Investments Policy project. Pension Taxation Proposals. Charles McCready, TSIP Programme Director

Consultation on Pensions Tax Relief. Savings and Investments Policy project. Pension Taxation Proposals. Charles McCready, TSIP Programme Director Cnsultatin n Pensins Tax Relief Savings and Investments Plicy prject Pensin Taxatin Prpsals Charles McCready, TSIP Prgramme Directr Overview The taxatin prpsals have been develped by members f the TSIP

More information

Enterprise Investment Scheme. Tax efficiency for investors

Enterprise Investment Scheme. Tax efficiency for investors Enterprise Investment Scheme Tax efficiency fr investrs Intrductin Welcme t Keyntes. Keyntes is a mnthly event and publicatin t help early stage businesses get t grips with key legal issues. A bit abut

More information

FREEDOM 1. Smart Saver Flexible Premium Deferred Annuity Underwritten by USA Life One. Agent Product Brochure. For Agent Use Only

FREEDOM 1. Smart Saver Flexible Premium Deferred Annuity Underwritten by USA Life One. Agent Product Brochure. For Agent Use Only Underwritten by USA Life One Agent Prduct Brchure Fr Agent Use Only Here is what we knw thus far: We knw that annuities have surrender perids. The average annuity surrender perid is smewhere between five

More information

THE EMPLOYMENT LAW DISPUTE SPECIALISTS DAMAGES BASED AGREEMENT. Your Employment Tribunal claim relating to your employment with...

THE EMPLOYMENT LAW DISPUTE SPECIALISTS DAMAGES BASED AGREEMENT. Your Employment Tribunal claim relating to your employment with... THE EMPLOYMENT LAW DISPUTE SPECIALISTS DAMAGES BASED AGREEMENT 1. What is cvered by this agreement Yur Emplyment Tribunal claim relating t yur emplyment with... 2. What is nt cvered by this agreement 2.1

More information

CFD AND SPOT FOREX TERMS: DEPOSIT ACCOUNTS

CFD AND SPOT FOREX TERMS: DEPOSIT ACCOUNTS 1. Structure 1.1 When we engage in cfd r spt frex trading with yu, we d s n the basis f: - ur General Terms; these terms, i.e. ur CFD and Spt Frex Terms. 1.2 The CFD and Spt Frex Terms deal with matters

More information

Access EEC s Web Applications... 2 View Messages from EEC... 3 Sign In as a Returning User... 3

Access EEC s Web Applications... 2 View Messages from EEC... 3 Sign In as a Returning User... 3 EEC Single Sign In (SSI) Applicatin The EEC Single Sign In (SSI) Single Sign In (SSI) is the secure, nline applicatin that cntrls access t all f the Department f Early Educatin and Care (EEC) web applicatins.

More information

ES PROCEDURES FOR OVERPAYMENT RECOVERY

ES PROCEDURES FOR OVERPAYMENT RECOVERY ES PROCEDURES FOR OVERPAYMENT RECOVERY Effective: 7/1/2012 Respnsible Office: Emplyee Services (ES) Apprved: ES Directr Applicatin: All Emplyees f the University f Clrad Plicy The University f Clrad will

More information

LOUISIANA TECH UNIVERSITY Division of Student Financial Aid Post Office Box 7925 Ruston, LA 71272

LOUISIANA TECH UNIVERSITY Division of Student Financial Aid Post Office Box 7925 Ruston, LA 71272 LOUISIANA TECH UNIVERSITY Divisin f Student Financial Aid Pst Office Bx 7925 Rustn, LA 71272 Dear Financial Aid Applicant, Accrding t yur 2011-2012 Student Aid Reprt (SAR), yu did nt include any parental

More information

Social Assistance Rates Update

Social Assistance Rates Update Scial Assistance Rates Update and infrmatin n the Ontari Child Benefit The 2013 Ontari budget included a number f changes t scial assistance. INCOME SECURITY ADVOCACY CENTRE ISAC has prepared several fact

More information

January 2015 *Benefits Highlights for Medical Center Employees

January 2015 *Benefits Highlights for Medical Center Employees January 2015 *Benefits Highlights fr Medical Center Emplyees Health Insurance Plans A Tricare Supplement plan is ffered t Tricare eligible emplyees: all ther emplyees have t the ptin t enrll in the MUSC

More information

CFD and Spot Forex Terms: Deposit Accounts

CFD and Spot Forex Terms: Deposit Accounts CFD and Spt Frex Terms: Depsit Accunts 1. Structure 1.1 When we engage in CFD r Spt Frex trading with yu, we d s n the basis f: - ur General Terms; these terms, i.e. ur CFD and Spt Frex Terms. 1.2 The

More information

Health Care Reform: The New Law

Health Care Reform: The New Law Health Care Refrm: The New Law Prfessr Sidney D. Watsn April 7, 2010 On March 23, 2010 President Obama signed int law the Patient Prtectin and Affrdable Care Act (H.R. 3590). On March 29, the President

More information

Welcome to CNIPS Training: CACFP Claim Entry

Welcome to CNIPS Training: CACFP Claim Entry Welcme t CNIPS Training: CACFP Claim Entry General Cmments frm SCN CACFP claiming begins with submissin f the Octber claim due by Nvember 15, 2012. Timelines/Due Dates With CNIPS, SCN will cntinue t enfrce

More information

INVESTOR PREFERENCES IN SELECTING A FINANCIAL ADVISOR. December 1, 2014

INVESTOR PREFERENCES IN SELECTING A FINANCIAL ADVISOR. December 1, 2014 INVESTOR PREFERENCES IN SELECTING A FINANCIAL ADVISOR December 1, 2014 1 Table f Cntents Page Objectives & Methdlgy. 3 Executive Summary 4 Detailed Findings... 6 Questinnaire. 14 2 Objectives & Methdlgy

More information

Investments and Fair Value Accounting

Investments and Fair Value Accounting C H A P T E R 15 Investments and Fair Value Accunting Financial Accunting 14e Warren Reeve Duchac human/istck/360/getty Images Investing Cash in Current Operatins Cash may be used t replace wrn-ut equipment

More information

Compensation Texas Tax Code 171.1013 Rule 3.589

Compensation Texas Tax Code 171.1013 Rule 3.589 Cmpensatin Texas Tax Cde 171.1013 Rule 3.589 Presented by: Franchise Tax Plicy Staff Organizer: Janet Spies Panelists: Teresa Bstick, Claire Jamal, Jerry Oxfrd, Jennifer Specchi, and Bill Yrk Margin Cmpensatin

More information

Canada Revenue Agency s Community Volunteer Income Tax Program (CVITP)

Canada Revenue Agency s Community Volunteer Income Tax Program (CVITP) Canada Revenue Agency s Cmmunity Vlunteer Incme Tax Prgram (CVITP) The bjective f the CVITP is t help eligible individuals wh are nt able t prepare their incme tax and benefit returns by themselves. The

More information

2016-17 Independent Verification Worksheet for HSC Students

2016-17 Independent Verification Worksheet for HSC Students 16IVHP 2016-17 Independent Verificatin Wrksheet fr HSC Students Yur applicatin was selected fr review in a prcess called verificatin. In this prcess, Temple University will be cmparing infrmatin frm yur

More information

Whenever practicable, the cap should be discussed and specifically agreed with the other party. This is discussed further below, see Agreeing a cap.

Whenever practicable, the cap should be discussed and specifically agreed with the other party. This is discussed further below, see Agreeing a cap. Liability Briefing updated Octber 2008 Managing liability thrugh financial caps 26 Stre Street Lndn WC1E 7BT Tel: 020 7399 7400 Fax: 020 399 7425 Every well-run business must manage the risks that it faces

More information