UNEMPLOYMENT INSURANCE AGENCY

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "UNEMPLOYMENT INSURANCE AGENCY"

Transcription

1 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS UNEMPLOYMENT INSURANCE AGENCY Presentation to Michigan Manufacturers Association UI Reform: What It Means to You Lansing March 27, 2012 AMENDMENTS SOLVE SEVERAL EMPLOYER COMPLAINTS: Noncharging an employer when a worker quits Before: An employer would have to ask the UIA to cancel the benefit charges if a worker voluntarily quit a job and thereafter requalified for benefits and was paid. After: The quit will be presumed to be disqualifying, and an employer (in the base period of the claim) will automatically not be charged for benefits. Noncharging an employer when a part-time worker qualifies for benefits Before: When a worker (1) worked for a part-time employer and another employer concurrently, (2) lost the concurrent job, (3) filed a claim based on both the part-time and concurrent jobs, but (4) continued to work at the same part-time job, the part-time employer would have to request to be noncharged each week there was a charge to its account. After: The part-time employer only needs to request once to be noncharged. Benefits payable to the worker for the remainder of that claim will not be charged to the part-time employer s account. Beginning in 2014, the claimant will be able to link his/her weekly report of current wages to a specific chargeable employer and the employer s account will be automatically noncharged.

2 Page 2 Noncharging an employer when a worker leaves within 60 days Before: When a worker who was claiming benefits found a job and stopped drawing benefits, but the Agency concluded that job was unsuitable and the worker left within 60 days, he/she would not be disqualified for the leaving but the employer s account would be charged. After: The worker still is not disqualified, but the employer s account will automatically not be charged. Noncharging an Employer for a Combined Wage Claim Before: When a worker qualified for benefits in another state by combining wages from Michigan and the other state, the Michigan employer s account would be charged using the other state s law. After: If a worker would not have qualified for benefits under the Michigan law, the Michigan employer s account will not be charged. Denial of Benefits During Regularly Recurring Periods Between Seasons Before: For an employer to receive designation as a seasonal employer, both the employer and the employer s industry had to be seasonal. Benefits paid to the workers between seasons would not be chargeable to the employer if the workers had reasonable assurance of returning. After: The seasonality of the employer s industry is no longer considered. The employer s operations must merely be limited to 26 weeks within any 52-week period in order for the employer to receive designation as seasonal. Both before and after the amendment, employers in the construction industry cannot receive designation as seasonal.

3 Page 3 Amnesty Program Regarding Possible Misclassification of Wages Before: If the UIA discovered, either when a claim was filed or through a random audit of an employer, that the employer had misclassified an employee as an independent contractor, back taxes, interest and possibly penalties would be assessed. After: During 2013 only, if an employer requests the UIA to review whether workers classified as 1099 Independent Contractors should be classified as employees and the review shows they should be classified as employees, no penalties or interest will be assessed. Beginning in 2013, the current Economic Reality Test for determining independent contractor versus employee will be replaced by the more familiar 20-factor IRS test. AMENDMENTS SOLVE TRUST FUND SOLVENCY Taxable Wage Base Temporarily Increased Before: The Taxable Wage Base (the maximum amount of an employee s yearly wages against which the employer s tax rate is multiplied) was $9,000 per year. After: The Taxable Wage Base is temporarily increased to $9,500 per year, until the balance in the state s Unemployment Trust Fund reaches $2.5 billion. Bonding in the Private Bond Market Will Pay Off Debt and Interest Before: Michigan owed $3.2 billion to the federal government for loans to pay benefits, plus interest. Negative-balance employers were being charged a special solvency tax to pay the federal interest, but it was inadequate. All employers Federal Unemployment Tax Act (FUTA) taxes were increasing each year to pay off the debt. After: Michigan has secured private bonding which has paid off the debt and interest to the federal government, and an Obligation Assessment will be used to pay off the bonding. The Unemployment Compensation Trust Fund will be solvent (resetting to a zero balance with regular tax payments building up the Fund). No more solvency tax will be assessed, and the FUTA tax will go back to 0.6% per year.

4 Page 4 The Obligation Assessment is calculated as follows: [(2012 UI Tax Rate) x (OA Ratio)] + [(Base Assessment) (Taxable Wage Base)] The values for 2012 are as follows: OA ratio = Base Assessment = $42.00 Taxable Wage Base = $9, AMENDMENTS MODIFY EXPERIENCE RATING PROVISIONS The Period Required for Full Experience Rating is Reduced in Phases Before: It took 5 years for an employer s own history of benefit charges and tax payments to be used in calculating the employer s unemployment tax rate. After: For an employer becoming liable under the law beginning in 2012, it will take 4 years for the employer s full history of benefit charges and tax payments to be used in calculating the employer s unemployment tax rate. For an employer becoming liable under the law beginning in 2013 and thereafter, it will take 3 years for the employer s full history of benefit charges and tax payments to be used in calculating the employer s unemployment tax rate. The Look-Back Period for the Benefit Ratio Component is Phased Down Before: The Chargeable Benefits Component of an employer s tax rate was calculated using the employers most recent 5 years (60 months) of benefit charges and unemployment tax payments) After: In 2012, an employer s most recent 4 years of benefit charges and unemployment tax payments will be used in calculating the Chargeable Benefits Component of the employer s unemployment tax rate. In 2013 and thereafter, the an employer s most recent 3 years of benefit charges and unemployment tax payments will be used.

5 Page 5 Period of Inactivity for Resumption of New Employer Rate Changes Before: An employer that resumed a business after more than 8 quarters of inactivity was treated as a new employer with the new employer tax rate of 2.7%. After: An employer resuming business after 12 quarters will be treated as a new employer. A Successor Employer Will Be Notified of Benefit Charges Before: When a business was transferred to a new ( successor ) employer, the successor did not receive notices of benefit charges to the former ( predecessor ) employer s account, even though those charges would affect the successor employer s tax rate. After: The successor will receive notices of charges to the predecessor s account. OTHER AMENDMENTS AFFECTING EMPLOYERS Penalty Increased for Late, Incomplete, or Erroneous Wage Report Before: When an employer was late in filing a quarterly Wage Detail Report, or the report was incomplete or erroneous, a $25.00 penalty was imposed. Also, two quarterly reports were required: Tax Report and Wage Detail Report. After: The UIA will notify the employer of something clearly erroneous in the Report and will give the employer 14 days to make the correction, without penalty. However, if the report is late or incomplete, or if the employer does not supply corrected information within the 14 days, a penalty of $50.00 will apply. In addition, a penalty of $ will apply for each full additional quarter that the report is late, incomplete, or erroneous. Beginning in 2013, only a single quarterly report will be required, rather than the 2.

6 Page 6 Fraud Penalty Imposed Directly on Corporate Owners/Directors Before: Fraud penalties only applied to corporate entities, themselves, not to corporate owners or directors. After: Penalties can be applied to owners and directors in their individual capacities. Quarterly Reports Must Be Filed On-Line Before: Employers could file quarterly reports on paper, or on-line using the Agency s Employer Web Account Manager ( EWAM ) site. After: Beginning in 2014, employers with more than 5 employees must file quarterly reports on-line. Beginning in 2015, all employers must file quarterly reports on-line, although an employer with 5 or fewer employees showing economic hardship can receive a limited extension for beginning to file on-line. Spread-out of Payment for First Quarter Before: The contribution (unemployment tax) payment for each calendar quarter was due by the 25 th day of the month following the end of the calendar quarter. After: For an employer with 25 or fewer employees that incurred 50% or more of its annual tax liability the previous year during the first quarter, the employer can request to spread out that first quarter liability evenly over the remaining quarters of the year without incurring interest charges. MAJOR AMENDMENTS AFFECTING CLAIMANTS A claimant will be required to conduct a systematic and sustained work search, and prove it by either reporting the details online; mailing/faxing the details to the UIA; or reporting the details in person at a Michigan Work! Agency office. A claimant will be disqualified for voluntarily leaving work for 3 days of no-call/no-show. Previously, it was a disqualification under the discharge for misconduct provision. A claimant who negligently loses a pre-requisite for the job (such as a driver license) will be disqualified for voluntarily leaving the work.

7 Page 7 A claimant who wishes to avoid disqualification by asserting that he/she left the job for medical reasons must present medical verification; evidence that he/she unsuccessfully tried to obtain alternative work from the employer; and evidence he/she unsuccessfully tried to obtain a leave of absence from the employer. When a claimant owes restitution and has returned to work, the law now allows the UIA to process an administrative garnishment of the claimant s wages, rather than using the slower and more expensive judicial garnishment by going through a court. Severance pay that reduces benefits in the week(s) to which the employer allocates it, or in the week paid, will also be wages considered in setting up a subsequent claim. An overpayment over $3,500 due to intentional misrepresentation is now a felony under the Michigan Penal Code. The formula for reducing a claimant s benefits due to earnings in a week changes from now until October 1, 2015: Before: Benefits were reduced by 50 for every dollar earned, and the combination of benefits and wages could not exceed 1.5 times the worker s weekly unemployment benefit amount. After: Benefits are reduced by 40 for every dollar earned, and the combination of benefits and wages cannot exceed 1.6 times the worker s weekly unemployment benefit amount. Here s how the calculations work, before and after October 1, In this example, the claimant s weekly benefit rate is $ and the claimant earns $ that week: INSTRUCTIONS FOR THIS STEP NEW CALCULATION FORMER

8 Page 8 STEPS UNTIL 9/30/15 CALCULATION RESUMES 10/1/15 A B Enter the weekly unemployment benefit amount. Enter the amount of the gross earnings (before taxes) in the calendar week (Sunday through Saturday week). Round down to the nearest whole dollar. $120 $120 $140 $140 C Multiply B by 0.4 / Divide B by 2" $56 $70 D Subtract C from A. Round down to the nearest whole dollar. If the result is zero or less than zero, enter 0" as your answer. $64 $50 E Add together B and D. $204 $190 F Multiply A by 1.6/Multiply A by 1.5 $192 $180 G H Subtract F from E. Round down your answer to the nearest whole dollar. If the result is zero or less than zero, enter 0" as your answer. Subtract G from D. Round down your answer to the nearest whole dollar. The answer you get will be the amount of the unemployment benefit payment for the week. $12 $10 $52 $40 WHO HAS THE BURDEN OF PROOF? WHAT MUST THEY PROVE? Voluntary Leaving The employer has the burden to show that the claimant initiated the separation from the job The claimant has the burden to show that the leaving was with good cause attributable to the employer. Generally, good cause will be attributable to the employer if the worker notified the employer of a problem at the worksite, and the employer did not, or could not, correct it. If the claimant never notified the employer that there was a problem at the worksite that needed correction, that becomes a possible defense the employer can raise. Discharge for Misconduct The employer has the burden to show that: the discharge was for misconduct, and the misconduct was connected with the work "[Misconduct in an unemployment compensation case is]... conduct evincing such wilful or wanton disregard of an employer's interests as is found in deliberate violations or

9 Page 9 disregard of standards of behavior which the employer has the right to expect of his employee, or in carelessness or negligence of such degree or recurrence as to manifest equal culpability, wrongful intent or evil design, or to show an intentional and substantial disregard of the employer's interests or of the employee's duties and obligations to his employer. On the other hand, mere inefficiency, unsatisfactory conduct, failure in good performance as the result of inability or incapacity, inadvertencies or ordinary negligence in isolated instances, or good-faith errors in judgment or discretion are not to be deemed 'misconduct' within the meaning of the [unemployment compensation] statute." Refusal of Work The employer has the burden to show that: job offer was made he offered work was suitable the claimant refused the work The burden then shifts to the claimant to show good cause for the refusal of suitable work. UNDERSTANDING THE APPEAL PROCESS First step is the Determination. After a timely protest, a Redetermination is issued. A timely appeal from a Redetermination results in a hearing (in person or by telephone) before an Administrative Law Judge (ALJ) Have PROPER Witness at the Hearing The proper witness is the one who can testify as to facts within his or her own knowledge, based upon his or her own observations of the events pertinent to the case. Bring Pertinent Documents to the Hearing Documents must be authenticated at the hearing by a competent witness, in order to be accepted into evidence. For example, if the issue is attendance, attendance documents must be introduced by the keeper of the business records for the employer. Documents previously sent to the UIA are not part of the Judge s file and must be offered as exhibits at the hearing. Unless accepted by the Judge as exhibits, the documents will not be considered by the Judge or at later appeal stages. Consider Using the UIA Advocacy Program

10 Page 10 An Advocate is provided at no cost to the employer or claimant Employer or claimant chooses a local advocate who represents either claimants or employers (not both) Party has a consultation with the Advocate, usually by telephone, in advance of the hearing The Advocate will, in most cases, be present with the claimant or employer at the hearing to represent the claimant or employer Assistance is available, toll-free: and follow menu prompts. UIA TUBE (WEBCASTS) AVAILABLE ON-LINE: Go to UIA s home page at and click on Webcasts. Follow that link to the page listing various employer webcasts, including one summarizing the recent amendments to the law.

Municipal Unemployment Group Account

Municipal Unemployment Group Account Michigan Municipal League Municipal Unemployment Group Account Procedures Manual Table of Contents Introduction Section 1 What is a Group Reimbursable Account?... 1 Member Services... 1 Unemployment Cost

More information

Unemployment Insurance Employer Contributions & Benefits Training

Unemployment Insurance Employer Contributions & Benefits Training Unemployment Insurance Employer Contributions & Benefits Training Updated November 2015 Purpose of Unemployment Compensation Fund Employers contribute to the Utah Unemployment Compensation Fund to pay

More information

Subpart C Administrative Wage Garnishment

Subpart C Administrative Wage Garnishment Small Business Administration 140.11 (m) Where an IRS tax refund offset is sought, SBA must follow the Department of the Treasury s regulations governing offset of a past-due, legally enforceable debt

More information

UNEMPLOYMENT INSURANCE. New York State Department of Labor

UNEMPLOYMENT INSURANCE. New York State Department of Labor UNEMPLOYMENT INSURANCE New York State Department of Labor Edward J. Delehanty Unemployment Insurance Program Manager NYS Department of Labor Unemployment Insurance Division Telephone Claims Center WHAT

More information

Unemployment Insurance: How to Reduce Employer Liability for Unemployment Insurance Claims

Unemployment Insurance: How to Reduce Employer Liability for Unemployment Insurance Claims Unemployment Insurance: How to Reduce Employer Liability for Unemployment Insurance Claims Updated March 2015 TOPICS (Table of Contents) Rules Governing Unemployment Insurance What Employer Need to Know:

More information

Provided By Touchstone Consulting Group Workers Compensation Employer Penalties

Provided By Touchstone Consulting Group Workers Compensation Employer Penalties Provided By Touchstone Consulting Group Workers Compensation Employer New Jersey s workers compensation laws determine the benefits available to employees who are injured in the course and scope of employment.

More information

Business Guidelines to Dealing with Unemployment

Business Guidelines to Dealing with Unemployment Business Guidelines to Dealing with Unemployment Business Guidelines to Dealing with Unemployment by Illinois worknet is licensed under a Creative Commons Attribution-Non-Commercial 4.0 International License.

More information

STATE OF CONNECTICUT UNEMPLOYMENT COMPENSATION DEPARTMENT EXPERIENCE (MERIT) RATING. and BENEFIT PAYMENT PROCEDURES

STATE OF CONNECTICUT UNEMPLOYMENT COMPENSATION DEPARTMENT EXPERIENCE (MERIT) RATING. and BENEFIT PAYMENT PROCEDURES STATE OF CONNECTICUT UNEMPLOYMENT COMPENSATION DEPARTMENT EXPERIENCE (MERIT) RATING and BENEFIT PAYMENT PROCEDURES 2015 Prepared by: Merit Rating Unit Tel. (860) 263-6705 Fax (860) 263-6723 TABLE OF CONTENTS

More information

Unemployment Insurance Benefits - An Employer s Guide

Unemployment Insurance Benefits - An Employer s Guide New York State Department of Labor Unemployment Insurance Division State Office Campus Albany, NY 12240 www.labor.ny.gov Unemployment Insurance Benefits - An Employer s Guide The New York State Unemployment

More information

Appeal from the Arkansas Board of Review; affirmed. of the Arkansas Board of Review ("Board") that

Appeal from the Arkansas Board of Review; affirmed. of the Arkansas Board of Review (Board) that 396 [ 71 Carla L. LOVE v. DIRECTOR, Arkansas Employment Security Department; and Brentwood Industries, Inc. E 99-212 30 S.W3d 750 Court of Appeals of Arkansas Divisions I and II Opinion delivered November

More information

Ohio Unemployment Insurance Reform Bill (H.B. 394) As Introduced by Rep. Barbara Sears

Ohio Unemployment Insurance Reform Bill (H.B. 394) As Introduced by Rep. Barbara Sears Ohio Unemployment Insurance Reform Bill (H.B. 394) As Introduced by Rep. Barbara Sears ANALYSIS OF PRIMARY PROVISIONS Introduction 1 Representative Barbara Sears recently introduced legislation, House

More information

Unemployment Insurance Handbook for Employers

Unemployment Insurance Handbook for Employers 2015-2016 Unemployment Insurance Handbook for Employers 1 2 Table of Contents Introduction...4 Release of Information...4 Iowa s Unemployment Insurance Program at Work...5 Download Unemployment Insurance

More information

What is the unemployment insurance program?

What is the unemployment insurance program? What is the unemployment insurance program? The Iowa unemployment insurance program provides qualified workers temporary income to help them through short periods of unemployment. Employers pay a special

More information

What follows are three case studies that are actual cases, and actual documents associated with those documents, and the actual decisions issued by

What follows are three case studies that are actual cases, and actual documents associated with those documents, and the actual decisions issued by What follows are three case studies that are actual cases, and actual documents associated with those documents, and the actual decisions issued by the UIA, the Administrative Law Judge, the Michigan Compensation

More information

Fast Facts for Employers

Fast Facts for Employers State of Illinois Department of Employment Security Fast Facts for Employers A Message to Illinois Employers As the prime movers in the world of economic development, business owners need accurate information,

More information

NC General Statutes - Chapter 96 Article 2 1

NC General Statutes - Chapter 96 Article 2 1 Article 2. Contributions and Payments by Employers. 96-8, 96-9: Repealed by Session Laws 2013-2, s. 2(a), effective July 1, 2013. 96-9.1. Purpose. The purpose of this Article is to provide revenue to finance

More information

Employer Reference Guide Mississippi Department of Employment Security

Employer Reference Guide Mississippi Department of Employment Security Employer Reference Guide Mississippi Department of Employment Security Foreword To You, the Employer: You pay the taxes that support the Employment Security Program. Your payments (also called contributions)

More information

Visa Credit Card Cardmember Agreement

Visa Credit Card Cardmember Agreement Visa Credit Card Cardmember Agreement In this Agreement the words You, Your and Yourself mean each and all of those who apply for the card or who sign this Agreement. Card means the Visa Credit Card and

More information

Terminating Unemployment Insurance Liability. Obligations as an Employer. Page 2 of 6

Terminating Unemployment Insurance Liability. Obligations as an Employer. Page 2 of 6 New York State Department of Labor Unemployment Insurance Division Harriman State Office Campus Albany, NY 12240-0322 www.labor.ny.gov 888-899-8810 Household Employers Guide for Unemployment Insurance

More information

Georgia State Unemployment Insurance

Georgia State Unemployment Insurance Georgia State Unemployment Insurance First Nonprofit Group An AmTrust Financial Company Based in Chicago, Illinois Our State Unemployment Insurance (SUI) programs serve more than 1,700 nonprofits across

More information

Vermont Claimant Handbook

Vermont Claimant Handbook Vermont Claimant Handbook A Guide to Unemployment Insurance in Vermont VERMONT DEPARTMENT OF LABOR B-11 (08/14) Table of Contents 1 Introduction to Unemployment 1 Vermont JobLink Plus Account and Job

More information

1.00 PURPOSE, STATUTORY AUTHORITY, RESPONSIBILITY, APPLICABILITY, DEFINITIONS, AND RULE

1.00 PURPOSE, STATUTORY AUTHORITY, RESPONSIBILITY, APPLICABILITY, DEFINITIONS, AND RULE DEPARTMENT OF PERSONNEL AND ADMINISTRATION Division of Finance and Procurement ACCOUNTS RECEIVABLE COLLECTIONS 1 CCR 101-6 [Editor s Notes follow the text of the rules at the end of this CCR Document.]

More information

U.S. Department of Education Employer s Garnishment Handbook Revised February 10, 2009

U.S. Department of Education Employer s Garnishment Handbook Revised February 10, 2009 U.S. Department of Education Employer s Garnishment Handbook Revised February 10, 2009 Table of Content Introduction Overview... 3 Legislative Authority... 4 Under This Authority:... 4 Sec. 34.19 Amounts

More information

MUST-DO STRATEGIES TO WIN AN UNEMPLOYMENT COMPENSATION CLAIM By Anton J Moch

MUST-DO STRATEGIES TO WIN AN UNEMPLOYMENT COMPENSATION CLAIM By Anton J Moch MUST-DO STRATEGIES TO WIN AN UNEMPLOYMENT COMPENSATION CLAIM By Anton J Moch 1. Apply The Law Of Unemployment Compensation A. Presumptions: (1) Purpose. Unemployment compensation is intended for individuals

More information

U.S. SMALL BUSINESS ADMINISTRATION COMMERCIAL LOAN SERVICING CENTER

U.S. SMALL BUSINESS ADMINISTRATION COMMERCIAL LOAN SERVICING CENTER U.S. SMALL BUSINESS ADMINISTRATION COMMERCIAL LOAN SERVICING CENTER 2120 RIVERFRONT DRIVE, SUITE 100 LITTLE ROCK, AR 72202-1794 (501) 324-5871 FAX (202) 481-2231 FREQUENTLY ASKED QUESTIONS About Administrative

More information

ADMINISTRATIVE WAGE GARNISHMENT EMPLOYER HANDBOOK

ADMINISTRATIVE WAGE GARNISHMENT EMPLOYER HANDBOOK ADMINISTRATIVE WAGE GARNISHMENT EMPLOYER HANDBOOK This page provides a brief summary of the Administrative Wage Garnishment (AWG) process. The following pages provide details and instructions that will

More information

REGULATIONS GOVERNING THE COLLECTION OF CONTRIBUTIONS

REGULATIONS GOVERNING THE COLLECTION OF CONTRIBUTIONS REGULATIONS GOVERNING THE COLLECTION OF CONTRIBUTIONS AND COMPUTATION OF BENEFITS UNDER THE EMPLOYMENT SECURITY LAW OF NORTH CAROLINA [These Regulations are being studied and reviewed for the purpose of

More information

William D. Ford Federal Direct Loan Program Direct PLUS Loans Borrower s Rights and Responsibilities Statement

William D. Ford Federal Direct Loan Program Direct PLUS Loans Borrower s Rights and Responsibilities Statement William D. Ford Federal Direct Loan Program Direct PLUS Loans Borrower s Rights and Responsibilities Statement Important Notice: This Borrower s Rights and Responsibilities Statement provides additional

More information

Employer s Handbook. For the Unemployment Insurance Program in North Dakota. Unemployment Insurance Employer Account System

Employer s Handbook. For the Unemployment Insurance Program in North Dakota. Unemployment Insurance Employer Account System Employer s Handbook For the Unemployment Insurance Program in North Dakota Unemployment Insurance Employer Account System To Employers... 1 Overview... 3 What is the Purpose of the Unemployment Insurance

More information

Glossary of Unemployment Insurance Terms

Glossary of Unemployment Insurance Terms Additional Claim. A notice of new unemployment filed at the beginning of a second or subsequent claim series within a benefit year or within a period of eligibility when a break of one week or more has

More information

DEPARTMENT STORES NATIONAL BANK CREDIT CARD DISCLOSURES. This APR will vary with the market based on the Prime Rate.

DEPARTMENT STORES NATIONAL BANK CREDIT CARD DISCLOSURES. This APR will vary with the market based on the Prime Rate. (DSNB180TC122315) (PL068) DEPARTMENT STORES NATIONAL BANK CREDIT CARD DISCLOSURES Interest Rates and Interest Charges Annual Percentage Rate 24.75% * (APR) for Purchases Store Accounts This APR will vary

More information

SPECIAL REPORT CLASSIFYING WORKERS AS EMPLOYEES OR INDEPENDENT CONTRACTORS (04-03-14)

SPECIAL REPORT CLASSIFYING WORKERS AS EMPLOYEES OR INDEPENDENT CONTRACTORS (04-03-14) SPECIAL REPORT CLASSIFYING WORKERS AS EMPLOYEES OR INDEPENDENT CONTRACTORS (04-03-14) This Special Report was written by Daniel P. Hale, J.D., CPCU, ARM, CRM, LIC, AIC, AIS, API of Marsh & McLennan Agency

More information

NEW MEXICO SELF-INSURERS' FUND WORKERS' COMPENSATION AND EMPLOYERS' LIABILITY PLAN

NEW MEXICO SELF-INSURERS' FUND WORKERS' COMPENSATION AND EMPLOYERS' LIABILITY PLAN NEW MEXICO SELF-INSURERS' FUND WORKERS' COMPENSATION AND EMPLOYERS' LIABILITY PLAN In return for the payment of the premium and subject to all terms of this Policy, we agree with you as follows. GENERAL

More information

Key Provisions of Tennessee Senate Bill 200 Effective July 1, 2014, through July 1, 2016

Key Provisions of Tennessee Senate Bill 200 Effective July 1, 2014, through July 1, 2016 2014 Construction of Statute Definition of Injury (Causation) Revises Section 50-6-116, Construction of Chapter, to indicate that for dates of injury on or after July 1, 2014, the chapter should no longer

More information

BEFORE THE HEARING OFFICER OF THE TAXATION AND REVENUE DEPARTMENT OF THE STATE OF NEW MEXICO

BEFORE THE HEARING OFFICER OF THE TAXATION AND REVENUE DEPARTMENT OF THE STATE OF NEW MEXICO BEFORE THE HEARING OFFICER OF THE TAXATION AND REVENUE DEPARTMENT OF THE STATE OF NEW MEXICO IN THE MATTER OF THE PROTEST OF ALAMO TRUE VALUE HOME CENTER TO ASSESSMENT ISSUED UNDER LETTER ID NO. L1733458560

More information

WHAT YOU MUST DO TO RECEIVE UNEMPLOYMENT BENEFITS

WHAT YOU MUST DO TO RECEIVE UNEMPLOYMENT BENEFITS Rev. 01/2014 Office of Unemployment Insurance Administration Unemployment Claims Unit PO Box 94094, Room 386 Baton Rouge, Louisiana 70804-9096 Unemployment Benefits Rights and Responsibilities (Benefits

More information

STATE OF NEW HAMPSHIRE 32 South Main Street, Concord, NH 03301

STATE OF NEW HAMPSHIRE 32 South Main Street, Concord, NH 03301 STATE OF NEW HAMPSHIRE 32 South Main Street, Concord, NH 03301 How to File an Application for Unemployment Benefits Note: Read all instructions thoroughly before starting. Please file during the first

More information

Unemployment Insurance Employer Handbook

Unemployment Insurance Employer Handbook Unemployment Insurance Employer Handbook http://ui.delawareworks.com/ Updated January 2016 State of Delaware Department of Labor Division of Unemployment Insurance This "Unemployment Insurance Handbook

More information

A recent Treasury Inspector General for Tax Administration

A recent Treasury Inspector General for Tax Administration Daily Tax Report Reproduced with permission from Daily Tax Report, 192 DTR J-1, 10/3/14. Copyright 2014 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com Tax Audits As the Internal

More information

NYS-45-I (10/14) Instructions for Form NYS-45. Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return

NYS-45-I (10/14) Instructions for Form NYS-45. Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return New York State Department of Taxation and Finance Important information For returns due on or after April 30th, 2015, you must electronically file your quarterly returns and pay any balance due. If you

More information

GUIDELINES AND STANDARDS FOR COST RECOVERY

GUIDELINES AND STANDARDS FOR COST RECOVERY GUIDELINES AND STANDARDS FOR COST RECOVERY Comprehensive Collection Program Effective July 1, 2012, Penal Code section 1463.007 under Senate Bill 857 (Stats. 2010, ch. 720), amends the standards by which

More information

DEPARTMENT OF DEFENSE DEFENSE OFFICE OF HEARINGS AND APPEALS. In the matter of: ) ) ) ISCR Case No. 12-05007 ) ) Applicant for Security Clearance )

DEPARTMENT OF DEFENSE DEFENSE OFFICE OF HEARINGS AND APPEALS. In the matter of: ) ) ) ISCR Case No. 12-05007 ) ) Applicant for Security Clearance ) DEPARTMENT OF DEFENSE DEFENSE OFFICE OF HEARINGS AND APPEALS In the matter of: ) ) ) ISCR Case No. 12-05007 ) ) Applicant for Security Clearance ) Appearances For Government: Caroline E. Heintzelman, Esq.,

More information

Chapter 213. Enforcement of Texas Unemployment Compensation Act... 2 Subchapter A. General Enforcement Provisions... 2 Sec. 213.001.

Chapter 213. Enforcement of Texas Unemployment Compensation Act... 2 Subchapter A. General Enforcement Provisions... 2 Sec. 213.001. Chapter 213. Enforcement of Texas Unemployment Compensation Act... 2 Subchapter A. General Enforcement Provisions... 2 Sec. 213.001. Representation in Court... 2 Sec. 213.002. Prosecution of Criminal Actions...

More information

Hearings Before Unemployment Insurance Administrative Law Judges. Questions and Answers

Hearings Before Unemployment Insurance Administrative Law Judges. Questions and Answers Hearings Before Unemployment Insurance Administrative Law Judges Questions and Answers April 2014 Employers and claimants have a right to a hearing under the Unemployment Insurance (UI) Law to contest

More information

Long Term Disability Income Plan

Long Term Disability Income Plan Long Term Disability Income Plan THIS BOOKLET SUMMARIZES THE PLAN; ARIZONA LAW GOVERNS This booklet is a summary description of the Long Term Disability Income Plan. Changes to or interpretation of Arizona

More information

63rd Legislature AN ACT REVISING THE DEFINITION OF "MISCONDUCT" FOR UNEMPLOYMENT INSURANCE PURPOSES;

63rd Legislature AN ACT REVISING THE DEFINITION OF MISCONDUCT FOR UNEMPLOYMENT INSURANCE PURPOSES; 63rd Legislature SB0127 AN ACT REVISING THE DEFINITION OF "MISCONDUCT" FOR UNEMPLOYMENT INSURANCE PURPOSES; AND AMENDING SECTION 39-51-201, MCA. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:

More information

LONG-TERM DISABILITY BENEFITS

LONG-TERM DISABILITY BENEFITS LONG-TERM DISABILITY BENEFITS Revised September 1, 2004 No. 6 (*) 7000CI-U-EZ E O BENEFIT INFORMATION WHY LONG-TERM DISABILITY COVERAGE People tend to take their good health and ability to work for granted.

More information

Electronic Funds Transfer Agreement and Disclosures

Electronic Funds Transfer Agreement and Disclosures Electronic Funds Transfer Agreement and Disclosures ELECTRONIC FUNDS TRANSFER AGREEMENT AND DISCLOSURES Agreement 1. Issuance of Card or Personal Identification Number. In this Agreement and Disclosures

More information

SECTION V - MISCONDUCT

SECTION V - MISCONDUCT SECTION V - MISCONDUCT V 1,2 Definition of Misconduct/Burden of Proof V- 3 Precedential Case Law 3 Vester 4 Tynes v. Uniroyal Tire Co 5 Arkle v. Independent School District No. One of Tulsa Co. 7 Stagner

More information

THE BEACON MUTUAL INSURANCE COMPANY CHARTER

THE BEACON MUTUAL INSURANCE COMPANY CHARTER THE BEACON MUTUAL INSURANCE COMPANY CHARTER Rhode Island Public Laws 2003, Chapter 410, enacted August 6, 2003; as amended by Rhode Island Public Laws 2005, Chapter 117, Article16, Section10, enacted July

More information

WAGE WITHHOLDING FOR DEFAULTED STUDENT LOANS A HANDBOOK FOR EMPLOYERS

WAGE WITHHOLDING FOR DEFAULTED STUDENT LOANS A HANDBOOK FOR EMPLOYERS WAGE WITHHOLDING FOR DEFAULTED STUDENT LOANS A HANDBOOK FOR EMPLOYERS TABLE of CONTENTS A Letter to Employers.3 The Student Loan Program...4 Collection Authority...4 The Basic Steps Employers Follow for

More information

CLIENT LIMITED COMPANY TERMS & CONDITIONS

CLIENT LIMITED COMPANY TERMS & CONDITIONS CLIENT LIMITED COMPANY TERMS & CONDITIONS CONTRACT WITH THE CLIENT (CLIENT TERMS OF BUSINESS) FOR THE SUPPLY OF LIMITED COMPANY CONTRACTORS (OPT IN VERSION) 1. DEFINITIONS 1.1. In these Terms of Business

More information

THE CITY OF NEW YORK DEPARTMENT OF FINANCE NOTICE OF RULEMAKING

THE CITY OF NEW YORK DEPARTMENT OF FINANCE NOTICE OF RULEMAKING THE CITY OF NEW YORK DEPARTMENT OF FINANCE NOTICE OF RULEMAKING Pursuant to the power vested in me as Commissioner of Finance by sections 389(b) and 1043 and 1504 of the New York New York City Charter,

More information

Oklahoma Income Tax Withholding Tables

Oklahoma Income Tax Withholding Tables Oklahoma Income Tax Withholding Tables 2015 Effective Date: January 1, 2015 Oklahoma Tax Commission 2501 North Lincoln Boulevard Oklahoma City, Oklahoma 73194 Packet OW-2 January 2015 Table of Contents

More information

SETTLEMENT AGREEMENT AND GENERAL RELEASE. There is no one size fits all. However, there are some general terms that are usually in the agreement.

SETTLEMENT AGREEMENT AND GENERAL RELEASE. There is no one size fits all. However, there are some general terms that are usually in the agreement. SETTLEMENT AGREEMENT AND GENERAL RELEASE There is no one size fits all. However, there are some general terms that are usually in the agreement. Payment Terms. Parties should agree on the amount if money

More information

NEGOTIATING WITH MEDICARE AND MEDICAID

NEGOTIATING WITH MEDICARE AND MEDICAID NEGOTIATING WITH MEDICARE AND MEDICAID I. MEDICARE PROVIDES HEALTHCARE COVERAGE A. Persons 65 Years Old and Older B. Certain Disabled Persons under 65 C. Persons with End-Stage Renal Disease II. MEDICARE

More information

State of Florida. Department of Economic Opportunity. Florida s Reemployment Assistance Program

State of Florida. Department of Economic Opportunity. Florida s Reemployment Assistance Program State of Florida Department of Economic Opportunity Florida s Reemployment Assistance Program UC BULLETIN 1E (REV 12/13) IMPORTANT This information will help you understand your rights and responsibilities

More information

$&71R SENATE BILL NO. 1105 (SUBSTITUTE FOR SENATE BILL 812 BY SENATOR SCHEDLER)

$&71R SENATE BILL NO. 1105 (SUBSTITUTE FOR SENATE BILL 812 BY SENATOR SCHEDLER) Regular Session, 2001 $&71R SENATE BILL NO. 1105 (SUBSTITUTE FOR SENATE BILL 812 BY SENATOR SCHEDLER) BY SENATOR SCHEDLER AN ACT To enact Part XXV of Chapter 1 of Title 22 of the Louisiana Revised Statutes

More information

WORKING DRAFT. Proposed Employee Misclassification Workers Compensation Coverage Model Act

WORKING DRAFT. Proposed Employee Misclassification Workers Compensation Coverage Model Act WORKING DRAFT Proposed Employee Misclassification Workers Compensation Coverage Model Act To be considered by the NCOIL Workers Compensation Insurance Committee on July 10, 2009. Sponsored for discussion

More information

STATE OF MICHIGAN COURT OF APPEALS

STATE OF MICHIGAN COURT OF APPEALS STATE OF MICHIGAN COURT OF APPEALS BETH ROSE, Plaintiff-Appellee, UNPUBLISHED November 3, 2000 v No. 214207 Oakland Circuit Court SHATZMAN & ASSOCIATES, LC No. 96-533137 AE and Defendant-Appellant, MICHIGAN

More information

The Case for Unemployment Insurance Reform in Ohio

The Case for Unemployment Insurance Reform in Ohio The Case for Unemployment Insurance Reform in Ohio A POLICY PRIMER Introduction Ohio s unemployment insurance (UI) system is in a state of crisis. The Ohio Unemployment Insurance Trust Fund, which is funded

More information

American Bankruptcy Board of Certification Sample Exam General Bankruptcy Multiple Choice Total Time Two Hours

American Bankruptcy Board of Certification Sample Exam General Bankruptcy Multiple Choice Total Time Two Hours American Bankruptcy Board of Certification Sample Exam General Bankruptcy Multiple Choice Total Time Two Hours NOTE: The Bankruptcy Multiple-Choice exam contains 50 questions. You must correctly answer

More information

INTRODUCTION www.kentuckycareercenter.ky.gov

INTRODUCTION www.kentuckycareercenter.ky.gov 7+,638%/,&$7,21,6)25,1)250$7,21 385326(621/

More information

Chapter 15 PAYROLL 15-1

Chapter 15 PAYROLL 15-1 Chapter 15 PAYROLL Payroll responsibility varies from municipality to municipality. In smaller municipalities the Clerk- Treasurer is responsible for payroll preparation and maintenance of records. In

More information

Introduction (916) 653-0799 (800) 952-5665.

Introduction (916) 653-0799 (800) 952-5665. Introduction On January 1, 2000, California's Whistleblower Protection Act (WPA) (Government Code sections 8547 et seq.) was significantly amended. The Legislature amended this law to strengthen protections

More information

EMPLOYMENT-RELATED PRACTICES LIABILITY ENDORSEMENT

EMPLOYMENT-RELATED PRACTICES LIABILITY ENDORSEMENT POLICY NUMBER: CL CG 04 57 07 09 THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY. EMPLOYMENT-RELATED PRACTICES LIABILITY ENDORSEMENT This endorsement modifies insurance provided under the

More information

Notice to Delinquent Taxpayers

Notice to Delinquent Taxpayers Notice to Delinquent Taxpayers Department of the Treasury Alcohol and Tobacco Tax and Trade Bureau TTB P 5610.1 (1/04) Previous Editions are Obsolete NOTICE TO DELINQUENT TAXPAYERS INTRODUCTION When you

More information

EMPLOYMENT PRACTICES LIABILITY INSURANCE SUPPLEMENTAL APPLICATION

EMPLOYMENT PRACTICES LIABILITY INSURANCE SUPPLEMENTAL APPLICATION EMPLOYMENT PRACTICES LIABILITY INSURANCE SUPPLEMENTAL APPLICATION NOTICES: THE EMPLOYMENT PRACTICES LIABILITY COVERAGE PART/ENDORSEMENT PROVIDES THAT THE LIMIT OF LIABILITY AVAILABLE TO PAY JUDGMENTS OR

More information

What s News in Tax Analysis That Matters from Washington National Tax

What s News in Tax Analysis That Matters from Washington National Tax What s News in Tax Analysis That Matters from Washington National Tax Stock Option Compensation Warnings for the Unwary Stock options are a popular form of compensation provided to employees of corporations.

More information

Administrative Wage Garnishment. Employer Handbook

Administrative Wage Garnishment. Employer Handbook Administrative Wage Garnishment Employer Handbook March 2011 Dear Employer, This page provides a brief summary of the Administrative Wage Garnishment (AWG) process utilized by Collection Technology, Inc.,

More information

DEPARTMENT OF LABOR & INDUSTRY OFFICE OF UNEMPLOYMENT COMPENSATION TAX SERVICES. www.uc.pa.gov

DEPARTMENT OF LABOR & INDUSTRY OFFICE OF UNEMPLOYMENT COMPENSATION TAX SERVICES. www.uc.pa.gov DEPARTMENT OF LABOR & INDUSTRY OFFICE OF UNEMPLOYMENT COMPENSATION TAX SERVICES www.uc.pa.gov The information in this guide is designed to inform employers of their rights and responsibilities under the

More information

Left Intentionally Blank

Left Intentionally Blank Left Intentionally Blank Table of Contents UIA Telephone Numbers and Website... 2 Frequently Asked Questions...3-4 Do s and Don ts of Wage Filing...4-5 Introduction to Wage Reporting... 6 Reporting Requirements...6-7

More information

10 LC 18 8768 A BILL TO BE ENTITLED AN ACT BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

10 LC 18 8768 A BILL TO BE ENTITLED AN ACT BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: House Bill 982 By: Representative O`Neal of the 146 th A BILL TO BE ENTITLED AN ACT 1 2 3 4 5 6 To amend Titles 48 and 50 of the Official Code of Georgia Annotated, relating, respectively, to revenue and

More information

Minnesota False Claims Act

Minnesota False Claims Act Minnesota False Claims Act (Minn. Stat. 15C.01 to.16) i 15C.01 DEFINITIONS Subdivision 1. Scope. --For purposes of this chapter, the terms in this section have the meanings given them. Subd. 2. Claim.

More information

ASK THE EXPERTS. Customer Service

ASK THE EXPERTS. Customer Service Ask the Experts If you ve got payroll and tax filing questions, we ve got answers! Read through our list of frequently asked questions below or if you can t find what you re looking for, please send your

More information

William D. Ford Federal Direct Loan Program Direct Subsidized Loan and Direct Unsubsidized Loan Borrower s Rights and Responsibilities Statement

William D. Ford Federal Direct Loan Program Direct Subsidized Loan and Direct Unsubsidized Loan Borrower s Rights and Responsibilities Statement Important Notice: This Borrower s Rights and Responsibilities Statement provides additional information about the terms and conditions of the loans you receive under the accompanying Master Promissory

More information

TABLE OF CONTENTS. DWD Contact Information UI at a Glance I. Introduction to Unemployment Insurance. VII. Your Employer Experience Account

TABLE OF CONTENTS. DWD Contact Information UI at a Glance I. Introduction to Unemployment Insurance. VII. Your Employer Experience Account REV 4-1 5-2 0 1 5 TABLE OF CONTENTS DWD Contact Information UI at a Glance I. Introduction to Unemployment Insurance A. UI In General II. Getting Started A. Employer Qualifications B. Employee Qualifications

More information

Employer Handbook. State of Michigan Unemployment Insurance Agency. Department of Licensing and Regulatory Affairs

Employer Handbook. State of Michigan Unemployment Insurance Agency. Department of Licensing and Regulatory Affairs Employer Handbook State of Michigan Unemployment Insurance Agency Department of Licensing and Regulatory Affairs November 2014 A TABLE OF CONTENTS Purpose of this chapter... 1 Contributing employers...

More information

The attached instructions are for employers who have employees that are subject to wage garnishment in connection with the Federal Student Loan

The attached instructions are for employers who have employees that are subject to wage garnishment in connection with the Federal Student Loan The attached instructions are for employers who have employees that are subject to wage garnishment in connection with the Federal Student Loan Program. 1 THE STUDENT LOAN PROGRAM PROGRAM OVERVIEW The

More information

WASHINGTON INSURANCE GUARANTY ASSOCIATION ACT

WASHINGTON INSURANCE GUARANTY ASSOCIATION ACT WASHINGTON INSURANCE GUARANTY ASSOCIATION ACT Section 48.32.010. Purpose 48.32.020. Scope 48.32.030. Definitions 48.32.040. Creation of the association-required accounts 48.32.050. Board of directors 48.32.060.

More information

A GUIDE TO UNEMPLOYMENT INSURANCE BENEFITS IN ARIZONA

A GUIDE TO UNEMPLOYMENT INSURANCE BENEFITS IN ARIZONA A GUIDE TO UNEMPLOYMENT INSURANCE BENEFITS IN ARIZONA The William E. Morris Institute for Justice 202 East McDowell Road, Suite 257 Phoenix, Arizona 85003 Phone (602) 252 3432 Fax (602) 257 8138 www.morrisinstituteforjustice.org

More information

Representing Whistleblowers Nationwide

Representing Whistleblowers Nationwide Minnesota False Claims Act Minnesota Stat. 15C.01 to 15C.16) 15C.01 DEFINITIONS Subdivision 1. Scope. --For purposes of this chapter, the terms in this section have the meanings given them. Subd. 2. Claim.

More information

The CNMI Division of Revenue and Tax s Collection Process Keep this publication for future reference

The CNMI Division of Revenue and Tax s Collection Process Keep this publication for future reference DIVISION OF REVENUE AND TAXATION COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS Post Office Box 5234 CHRB Saipan, MP 96950 Tel. (670) 664-1000 What You Should Know About The CNMI Division of Revenue and

More information

Independent Contractor Versus Employee Status

Independent Contractor Versus Employee Status 12 Independent Contractor Versus Employee Status Failing to appropriately classify a worker as an employee or an independent contractor can have serious consequences. Companies that misclassify workers

More information

William D. Ford Federal Direct Loan Program Direct PLUS Loan Borrower s Rights and Responsibilities Statement

William D. Ford Federal Direct Loan Program Direct PLUS Loan Borrower s Rights and Responsibilities Statement Important Notice: This Borrower s Rights and Responsibilities Statement provides additional information about the terms and conditions of the loans you receive under the accompanying Federal Direct PLUS

More information

What s Next for Worker s Comp

What s Next for Worker s Comp What s Next for Worker s Comp January 19, 2012 Richard R. Symons Important Notice: This presentation has been prepared by Varnum LLP for informational purposes only and does not constitute legal advice.

More information

Garnishments BEYOND Child Support

Garnishments BEYOND Child Support Garnishments BEYOND Child Support Agenda Involuntary nta Deductions Federal Tax Levy State Tax Levy Student Loan Creditor Garnishment Bankruptcy 1 Involuntary Deductions Involuntary deductions Neither

More information

PUBLIC ENTITY RISK MANAGEMENT AUTHORITY MEMORANDUM OF WORKERS COMPENSATION AND EMPLOYERS LIABILITY COVERAGE

PUBLIC ENTITY RISK MANAGEMENT AUTHORITY MEMORANDUM OF WORKERS COMPENSATION AND EMPLOYERS LIABILITY COVERAGE PUBLIC ENTITY RISK MANAGEMENT AUTHORITY MEMORANDUM OF WORKERS COMPENSATION AND EMPLOYERS LIABILITY COVERAGE FOR THE PERIOD JULY 1, 2015 TO JUNE 30, 2016 EFFECTIVE: JULY 1, 2015 PUBLIC ENTITY RISK MANAGEMENT

More information

SAMPLE BANKRUPTCY DISCHARGE FORM Page 1 of 2

SAMPLE BANKRUPTCY DISCHARGE FORM Page 1 of 2 One Division Avenue Room 200 Grand Rapids, MI 49503-3132 Phone : (616) 456-2693 http://www.miwb.uscourts.gov/ WHAT IS CHAPTER 7 BANKRUPTCY? Chapter 7 bankruptcy, sometimes call a straight bankruptcy is

More information

DEPARTMENT OF DEFENSE DEFENSE OFFICE OF HEARINGS AND APPEALS. In the matter of: ) ) ) ISCR Case No. 09-07916 ) ) Applicant for Security Clearance )

DEPARTMENT OF DEFENSE DEFENSE OFFICE OF HEARINGS AND APPEALS. In the matter of: ) ) ) ISCR Case No. 09-07916 ) ) Applicant for Security Clearance ) DEPARTMENT OF DEFENSE DEFENSE OFFICE OF HEARINGS AND APPEALS In the matter of: ) ) ) ISCR Case No. 09-07916 ) ) Applicant for Security Clearance ) Appearances For Government: Daniel Crowley, Esquire, Department

More information

www.superstaff.co.nz PO Box 11766 Ellerslie 1542 Auckland 0800 787379 TERMS OF BUSINESS

www.superstaff.co.nz PO Box 11766 Ellerslie 1542 Auckland 0800 787379 TERMS OF BUSINESS The Engagement of Temporary Employees TERMS OF BUSINESS 1. You ( the Client ) are deemed to have accepted the Terms of Business by engaging a Temporary Employee ( Temporary ) introduced to the Client by

More information

CHALLENGING UNEMPLOYMENT CLAIMS IN INDIANA

CHALLENGING UNEMPLOYMENT CLAIMS IN INDIANA CHALLENGING UNEMPLOYMENT CLAIMS IN INDIANA Alison G. Fox R. John Kuehn (574) 239-1988, Alison.Fox@FaegreBD.com (574) 968-0760, jkuehn@lck-law.com 2011 CHANGES As of 2011, Indiana owed over $2 billion to

More information

AGENCY FOR WORKFORCE INNOVATION TALLAHASSEE, FLORIDA

AGENCY FOR WORKFORCE INNOVATION TALLAHASSEE, FLORIDA AGENCY FOR WORKFORCE INNOVATION TALLAHASSEE, FLORIDA PETITIONER: Employer Account No. - 2768053 FIRST RATE PAINTING INC 1851 LYONS ROAD APT 308 COCONUT CREEK FL 33063-9617 RESPONDENT: State of Florida

More information

William D. Ford Federal Direct Loan Program Direct Subsidized Loan and Direct Unsubsidized Loan Borrower s Rights and Responsibilities Statement

William D. Ford Federal Direct Loan Program Direct Subsidized Loan and Direct Unsubsidized Loan Borrower s Rights and Responsibilities Statement Important Notice: This Borrower s Rights and Responsibilities Statement provides additional information about the terms and conditions of the loans you receive under the accompanying Master Promissory

More information

Independent Contractors: Utah

Independent Contractors: Utah CHRISTINA M. JEPSON AND NICOLE G. FARRELL, PARSONS BEHLE & LATIMER, WITH PRACTICAL LAW LABOR & EMPLOYMENT A Q&A guide to state law on independent contractor status for private employers in Utah. This Q&A

More information

New York Professional Employer Act

New York Professional Employer Act New York State Department of Labor Article 31 New York Professional Employer Act ART 31 (06/14) ARTICLE 31 NEW YORK PROFESSIONAL EMPLOYER ACT Section 915. Short title. 916. Definitions. 917. Continuing

More information

COMMERCIAL EXCESS LIABILITY COVERAGE FORM

COMMERCIAL EXCESS LIABILITY COVERAGE FORM COMMERCIAL EXCESS LIABILITY COVERAGE FORM Each section in this Coverage Form may contain exclusions, limitations or restrictions of coverage. Please read the entire Coverage Form carefully to determine

More information

ADJUSTMENT OF DEBTS UNDER CHAPTER 13 QUESTIONS AND ANSWERS ABOUT CHAPTER 13 BANKRUPTCIES 1

ADJUSTMENT OF DEBTS UNDER CHAPTER 13 QUESTIONS AND ANSWERS ABOUT CHAPTER 13 BANKRUPTCIES 1 ADJUSTMENT OF DEBTS UNDER CHAPTER 13 QUESTIONS AND ANSWERS ABOUT CHAPTER 13 BANKRUPTCIES What is a Chapter 13 bankruptcy case and how does it work? A chapter 13 bankruptcy case is a proceeding under federal

More information

Liquor. (Occurrence Form)

Liquor. (Occurrence Form) Liquor LIABILITY INSURANCE POLICY (Occurrence Form) 95A Turnpike Road Westborough, MA 01581 (508) 366-1140 THIS POLICY JACKET WITH THE Liquor LIABILITY POLICY FORM, DECLARATIONS PAGE AND ENDORSEMENTS,

More information

DLLR EMPLOYERS QUICK REFERENCE GUIDE. Division of Unemployment Insurance. Issued by the. mdunemployment.com. March, 2013

DLLR EMPLOYERS QUICK REFERENCE GUIDE. Division of Unemployment Insurance. Issued by the. mdunemployment.com. March, 2013 EMPLOYERS QUICK REFERENCE GUIDE DLLR Issued by the Division of Unemployment Insurance mdunemployment.com March, 2013 DEPARTMENT OF LABOR, LICENSING AND REGULATION Utilize Unemployment Insurance (UI) Technology

More information