Tax Practice and Procedure and SBSE Update
|
|
- Francine Baldwin
- 8 years ago
- Views:
Transcription
1 Tax Seminar Baruch College December 3, 2012 Tax Practice and Procedure and SBSE Update Bryan Inoue - Area Director, North Atlantic SBSE, Examination Bryan C. Skarlatos, Kostelanetz & Fink, LLP bskarlatos@kflaw.com
2 Mission of the IRS Provide America s taxpayers top quality service by Helping them understand and meet their tax responsibilities; and Enforce the law with integrity and fairness to all 2
3 BUT HOW DOES THE IRS GET ITS TAXES? WHAT IS THE FIRST STEP? 3
4 Assessment The IRC gives the Secretary of the Treasury the authority to make inquiries, determinations and assessments of all taxes. An assessment is made by recording the liability of the taxpayer in the office of the Secretary of the Treasury. 4
5 Like entering an account receivable 5
6 How Do You Get To Assessment? Voluntary Compliance? 6
7 But What If We Don t Comply? 7
8 The U.S. Tax System is based on Self-Assessment That is what tax returns are all about 8
9 Tax Returns Tax Return is the method of self-assessment Tells the IRS how much we owe and starts the process Also starts the statutes of limitations Civil and criminal penalties for failure to file 9
10 But what if we fail to self-assess the correct amount? That s what audits are all about 10
11 Tax Procedure Overview Tax Return / Self Assessment Audit Protest Notice of Deficiency Assessment Audit Notice RAR 30-Day Letter Appeals Tax Court / Final Decision Collection 11
12 Commissioner Shulman last day Fri, Nov 9 Steve Miller Acting Commissioner
13 Hurricane Sandy Impact Suspend Compliance Activity thru Feb 1, 2013 cannot initiate contact unless have appt or statute expiring FEMA disaster areas
14 Return Preparer Program Abusive Promoters
15 Offshore Programs OVDP Treaty cases Non resident, Non Filer U.S. Taxpayer Program
16 CA LB&I Domestic Realignment RI NJ MA NH VT ME NY PA OH WV KY IN AR MO IA IL MN ND SD WY CO NM AZ UT ID NV OR WA AK 9 MT WI DE Manhattan HI VA NC SC DC NE KS MI GA MS OK TX LA FL AL MD CTM NRC HMP FS RFTH
17 CADE 2
18 Flow Thru (Partnership) Strategy National Research Program
19 VCSP
20 Conduct of Audit Acquisition/provision of information Tax return information Internet Informal discussions Information documents requests ( IDRs ) Summonses Third-party contacts 20
21 Things to Watch Out For Sensitive Issues E.g. Schedule C taxpayer, cash intensive business, double set of books, personal expenses, foreign corporations or accounts, etc. Privileges Tax Return Preparer Attorney Client Work Product Fifth Amendment 21
22 OBJECTIVE: TAXPAYER REPRESENTATION The Audit Early Resolution on most favorable basis possible YOUR ROLE Act as a buffer between the client and the IRS Facilitate effective communication Protect client Humanize the audit process Cooperate with the examiner in a timely manner an audit is not intended as an adversarial process Avoid misleading information of any kind Document control make duplicate copies of documents provided 22
23 TAXPAYER REPRESENTATION Pre-Audit Considerations Consider contacting the IRS examiner in advance of the scheduled examination to possibly streamline or limit the initial scope of the examination Review large, unusual or questionable items in the return Review potentially applicable IRS Audit Technique Guidelines 23
24 TAXPAYER REPRESENTATION Pre-Audit Considerations Review returns of all related entities and taxpayers Review returns for other tax years Pattern of errors? (3-year review) Review related State and Local returns Review prior examination reports, if any 24
25 TAXPAYER REPRESENTATION The Audit - Interviews Taxpayer & Preparer Written questions in advance? Timing? (Near end of the audit) Place? (Where is TP comfortable?) Interview techniques - Be comfortable and personable Ask for clarity if you don t understand questions Maintain appearance of cooperation throughout 25
26 TAXPAYER REPRESENTATION The Audit Anticipate tours of business sites Knowledgeable individuals present Explain business practices Should not disrupt business operations 26
27 TAXPAYER REPRESENTATION The Audit Information Document Request (IDR) Timely, narrative responses Summons have there been timely, reasonable responses to the IDRs? Requests to extend the Statute of Limitations? How much time is reasonable? Request restricted extension? 27
28 TAXPAYER REPRESENTATION The Audit Indirect methods of Determining Income Unexplained bank deposit analysis Expenditures exceed known financial resources Cash hoard? Unexplained increases in net worth Mark-Up analysis 28
29 TAXPAYER REPRESENTATION The Audit - Badges of Fraud Conduct during the examination evasive? Multiple sets of books & records? False or duplicate invoices? Concealment Check cashing Pattern of errors 29
30 TAXPAYER REPRESENTATION The Audit Freedom of Information Act Request (FOIA) Form Search FOIA at irs.gov When to file? Where to file? See list of IRS Disclosure Offices at irs.gov Penalty Considerations Reasonable cause reliance? See IRM Introduction and Penalty Relief Disclosure statement Form
31 TAXPAYER REPRESENTATION Post- Audit, NO Agreement with the IRS Examination Findings Request a conference with the examiner s manager or supervisor If IRS issues a 30-Day Letter : Can request an extension of the 30 day period to respond File a Protest within the referenced 30 day period Proceed to Appeals 31
Examination Representation 101
Examination Representation 101 IRS Operating Divisions Wage and Investment Division (W & I) Tax Exempt / Governmental Entities (TEGE) Small Business / Self-Employed (SB/SE) Large Business and International
More informationHow To Rate Plan On A Credit Card With A Credit Union
Rate History Contact: 1 (800) 331-1538 Form * ** Date Date Name 1 NH94 I D 9/14/1998 N/A N/A N/A 35.00% 20.00% 1/25/2006 3/27/2006 8/20/2006 2 LTC94P I F 9/14/1998 N/A N/A N/A 35.00% 20.00% 1/25/2006 3/27/2006
More informationU.S. Department of Housing and Urban Development: Weekly Progress Report on Recovery Act Spending
U.S. Department of Housing and Urban Development: Weekly Progress Report on Recovery Act Spending by State and Program Report as of 3/7/2011 5:40:51 PM HUD's Weekly Recovery Act Progress Report: AK Grants
More informationState Corporate Income Tax-Calculation
State Corporate Income Tax-Calculation 1 Because it takes all elements (a*b*c) to calculate the personal or corporate income tax, no one element of the corporate income tax can be analyzed separately from
More informationFederation of State Boards of Physical Therapy Jurisdiction Licensure Reference Guide Topic: Continuing Competence
This document reports CEU requirements for renewal. It describes: Number of required for renewal Who approves continuing education Required courses for renewal Which jurisdictions require active practice
More informationState Annual Report Due Dates for Business Entities page 1 of 10
State Annual Report Due Dates for Business Entities page 1 of 10 If you form a formal business entity with the state, you may be required to file periodic reports on the status of your entity to preserve
More informationNew York Public School Spending In Perspec7ve
New York Public School Spending In Perspec7ve School District Fiscal Stress Conference Nelson A. Rockefeller Ins0tute of Government New York State Associa0on of School Business Officials October 4, 2013
More informationRegional Electricity Forecasting
Regional Electricity Forecasting presented to Michigan Forum on Economic Regulatory Policy January 29, 2010 presented by Doug Gotham State Utility Forecasting Group State Utility Forecasting Group Began
More informationTITLE POLICY ENDORSEMENTS BY STATE
TITLE POLICY ENDORSEMENTS BY STATE State Endorsement ID Endorsement Description AK ARM ALTA 6 Adjustable (Variable) Rate AK BALLOON FNMA Balloon Endorsement AK CONDO ALTA 4 Condominium AK COPY FEE Copies
More informationFederation of State Boards of Physical Therapy Jurisdiction Licensure Reference Guide Topic: Continuing Competence
This document reports CEU (continuing education units) and CCU (continuing competence units) requirements for renewal. It describes: Number of CEUs/CCUs required for renewal Who approves continuing education
More informationNAAUSA Security Survey
NAAUSA Security Survey 1. How would you rate the importance of each of the following AUSA security improvements. Very important Somewhat important Not too important Not at all important Secure parking
More informationFederation of State Boards of Physical Therapy Jurisdiction Licensure Reference Guide Topic: PTA Supervision Requirements
These tables provide information on what type of supervision is required for PTAs in various practice settings. Definitions Onsite Supervision General Supervision Indirect Supervision The supervisor is
More informationOffer in Compromise. Attach Application Fee and Payment (check or money order) here. IRS Received Date. (Rev. May 2012) Section 3
Form 656 (Rev. May 2012) Department of the Treasury Internal Revenue Service Offer in Compromise Attach Application Fee and Payment (check or money order) here. Section 1 Your Contact Information Your
More informationStandardized Pharmacy Technician Education and Training
Standardized Pharmacy Technician Education and Training Kevin N. Nicholson, RPh, JD Vice President, Pharmacy Regulatory Affairs National Association of Chain Drug Stores May 19, 2009 Overview of how technicians
More informationTable 12: Availability Of Workers Compensation Insurance Through Homeowner s Insurance By Jurisdiction
AL No 2 Yes No See footnote 2. AK No Yes No N/A AZ Yes Yes Yes No specific coverage or rate information available. AR No Yes No N/A CA Yes No No Section 11590 of the CA State Insurance Code mandates the
More informationNHIS State Health insurance data
State Estimates of Health Insurance Coverage Data from the National Health Interview Survey Eve Powell-Griner SHADAC State Survey Workshop Washington, DC, January 13, 2009 U.S. DEPARTMENT OF HEALTH AND
More informationehealth Price Index Trends and Costs in the Short-Term Health Insurance Market, 2013 and 2014
ehealth Price Index Trends and Costs in the Short-Term Health Insurance Market, 2013 and 2014 June 2015 1 INTRODUCTION In this report, ehealth provides an analysis of consumer shopping trends and premium
More informationLIMITED LIABILITY COMPANY ORGANIZATION CHART
LIMITED LIABILITY COMPANY ORGANIZATION CHART The following Chart has been designed to allow you in a summary format, determine the minimum requirements to form a limited liability company in all 50 states
More informationFederation of State Boards of Physical Therapy Jurisdiction Licensure Reference Guide Topic: License Renewal Who approves courses?
Federation of State s of Physical The table below provides information on approval of continuing education/competence courses and for each jurisdiction. Summary Number of jurisdictions requiring approval
More informationFlorida Workers Comp Market
Florida Workers Comp Market 10/5/10 Lori Lovgren 561-893-3337 Lori_Lovgren@ncci.com Florida Workers Compensation Rates 10-1-03 1-1-11 to 1-1-11* Manufacturing + 9.9% 57.8% Contracting + 7.3% 64.4 % Office
More informationThe Lincoln National Life Insurance Company Variable Life Portfolio
The Lincoln National Life Insurance Company Variable Life Portfolio State Availability as of 12/14/2015 PRODUCTS AL AK AZ AR CA CO CT DE DC FL GA GU HI ID IL IN IA KS KY LA ME MP MD MA MI MN MS MO MT NE
More informationUnderstanding Payroll Recordkeeping Requirements
Understanding Payroll Recordkeeping Requirements 1 Presented by Sally Thomson, CPP Directory of Payroll Training American Payroll Association sthomson@americanpayroll.org 2 Agenda Recordkeeping Requirements
More informationHealth Workforce Data Collection: Findings from a Survey of States
Health Workforce Data Collection: Findings from a Survey of States Jean Moore, DrPH David Armstrong, PhD Health Workforce Technical Assistance Center School of Public Health University at Albany, SUNY
More informationPreapproval Inspections for Manufacturing. Christy Foreman Deputy Director Division of Enforcement B Office of Compliance/CDRH
Preapproval Inspections for Manufacturing Christy Foreman Deputy Director Division of Enforcement B Office of Compliance/CDRH Major Steps Review of the Quality System information Inspection requests generated
More informationMEDCHI, THE MARYLAND STATE MEDICAL SOCIETY HOUSE OF DELEGATES CL Report 3-13. A Fifty State Survey of Tort Reform Provisions
MEDCHI, THE MARYLAND STATE MEDICAL SOCIETY HOUSE OF DELEGATES CL Report 3-13 INTRODUCED BY: SUBJECT: REFERRED TO: Council on Legislation A Fifty State Survey of Tort Reform Provisions Reference Committee
More informationPayroll Tax Chart Results
Payroll Tax Chart Results Terminated Employee -- Involuntary Terminated Employee -- Vacation Pay Terminated Employee -- Voluntary Taxing Authority Federal Payment Date for Involuntary Termination No provision
More informationAn Introduction to... Equity Settlement
An Introduction to... Equity Settlement The New York CEMA & Co-op Process June 2009 About Us... Established in 1986 Over 100 Associates Approved Vendor for Bank of America Preferred Vendor for Many National
More informationESCROW AGENCY APPLICATION FORM
COMPANY FORM BUSINESS TYPE: ESCROW AGENCY APPLICATION FORM Escrow Construction Control Only* Type of Initial Application (check all that apply): Principal Office 1 st License Application Branch Office(s)
More informationI N T E R N A T I O N A L E X E C U T I V E S E R V I C E S T A X
I N T E R N A T I O N A L E X E C U T I V E S E R V I C E S Taxation Without Representation: U.S. State Tax Considerations and the Globally Mobile Assignee T A X KPMG LLP ANY TAX ADVICE IN THIS COMMUNICATION
More informationCINCINNATI HILLS CHRISTIAN ACADEMY COLLEGE QUESTIONNAIRE FOR STUDENTS
CINCINNATI HILLS CHRISTIAN ACADEMY COLLEGE QUESTIONNAIRE FOR STUDENTS Complete & bring with you to your Junior College Planning Meeting. NAME: ADDRESS: EMAIL: BIRTHDATE: PHONE #: DATE: PLEASE READ BEFORE
More informationDownload at www.iii.org/presentations
Residual Markets, Uninsured Motorists and Competition in Maryland Auto Insurance Maryland Auto Insurance Plan Senate Hearing on Uninsured Motorists Annapolis, MD December 16, 2015 Download at www.iii.org/presentations
More informationHow to Eliminate Your Tax Debt
How to Eliminate Your Tax Debt Bankruptcy Solutions for Tax-Burdened Individuals A White Paper Presented by MARKOWITZ O DONNELL How To Eliminate Your Tax Debt Bankruptcy Solutions for Tax-Burdened Individuals
More informationState Survey Results MULTI-LEVEL LICENSURE TITLE PROTECTION
MULTI-LEVEL LICENSURE TITLE PROTECTION Prior AK MN TN MO AL MO KY VA AZ MS MO DC NYC NE HI ME OR IA RI PA IL TX VA KS WA LA WI MA WV Prior AK ME OR TN AL MI PA HI CO MS FL DC NC MN IA NE UT IL NV WA IN
More informationSuitability Agent Continuing Education Requirements by State
Suitability Agent Continuing Education Requirements by State STATE AL AK AZ AR CA CO CT DE DC FL GA HI ID Insurance producers holding a life line of insurance license must complete a one-time 4 hour annuity
More informationDashboard. Campaign for Action. Welcome to the Future of Nursing:
Welcome to the Future of Nursing: Campaign for Action Dashboard About this Dashboard: These are graphic representations of measurable goals that the Campaign has selected to evaluate our efforts in support
More informationFOREIGN LIMITED LIABILITY COMPANY REGISTRATION CHART
FOREIGN LIMITED LIABILITY COMPANY REGISTRATION CHART When a Limited Liability Company desires to transact business in a jurisdiction other than its state of formation it must comply with the statutes of
More informationEnrollment Snapshot of Radiography, Radiation Therapy and Nuclear Medicine Technology Programs 2013
Enrollment Snapshot of Radiography, Radiation Therapy and Nuclear Medicine Technology Programs 2013 A Nationwide Survey of Program Directors Conducted by the American Society of Radiologic Technologists
More informationTable 11: Residual Workers Compensation Insurance Market By Jurisdiction
Table 11: Residual Workers Market By AL Yes/NCCI 3 Two declination AK Yes/NCCI Two declination AZ Yes/NCCI Three declination, including one from the State Fund Agent/ ()/ Access? 4 Recommend NWCRP Recommend
More informationLexisNexis Law Firm Billable Hours Survey Report
LexisNexis Law Firm Billable Hours Survey Report Executive Summary Despite the critical impact on a firm s bottom line, it remains challenging for some attorneys and legal staff to efficiently capture
More informationMoving TIM from Good to Great?
FHWA Update: Traffic Incident Management Program Moving TIM from Good to Great? Iowa Traffic Safety Forum November 19, 2014 Mr. Jeff King (Retired Capt. AzDPS) Traffic Incident Management Public Safety
More informationFinal Expense Life Insurance
Dignified Choice - Classic Series Final Expense Life Insurance Columbian Mutual Life Insurance Company Home Office: Binghamton, NY Administrative Service Office: Norcross, GA Columbian Life Insurance Company
More informationAmGUARD Insurance Company EastGUARD Insurance Company NorGUARD Insurance Company WestGUARD Insurance Company GUARD
About Us For over 30 years, we have protected the interests of the small- to mid-sized businesses that insure with us. At Berkshire Hathaway Insurance Companies, we dedicate our efforts in the areas that
More informationAthene Annuity (DE) Rates
January 29, 2015 Athene Annuity (DE) s Athene Benefit 10 SM, Athene Choice, Athene Max and Athene 7 MYG SM rates will remain unchanged for the Athene Annuity (DE) product series. Guaranteed payout rates
More information10 Reasons Why Vertex SMB is A Better Way to Handle Your Sales and Use Tax Automation 11:00 11:30. Scott Coleman. Channel Sales Manager
11:00 11:30 10 Reasons Why Vertex SMB is A Better Way to Handle Your Sales and Use Tax Automation Scott Coleman Channel Sales Manager Agenda Landscape of the Market Today 10 Reasons Why Vertex SMB is a
More informationGE Inventory Finance. Unlock your cash potential.
GE Inventory Finance Unlock your cash potential. Benefits of Floor Planning Increased sales Interest-free extended terms Ecommerce / Customer Online Management Systems (COMS) (Purchase Approvals / Inventory
More informationAmbulance Industry Receives Financial Relief Through the MMA
Ambulance Industry Receives Financial Relief Through the MMA On June 25, 2004, the Centers for Medicare and Medicaid Services (CMS) issued Transmittal 220 to Medicare Contractors outlining changes to the
More informationWhen To Refinance. Your Mortgage
When To Refinance Your Mortgage US Mortgage Corporation (NMLS ID#3901). Corporate Office is located at 201 Old Country Road, Suite 140, Melville, NY 11747; 631-580-2600 or (800) 562-6715 (LOANS15). Licensed
More informationANALYSIS OF US AND STATE-BY-STATE CARBON DIOXIDE EMISSIONS AND POTENTIAL SAVINGS IN FUTURE GLOBAL TEMPERATURE AND GLOBAL SEA LEVEL RISE
ANALYSIS OF US AND STATE-BY-STATE CARBON DIOXIDE EMISSIONS AND POTENTIAL SAVINGS IN FUTURE GLOBAL TEMPERATURE AND GLOBAL SEA LEVEL RISE by Paul Knappenberger SPPI ORIGINAL PAPER Updated April 2013 ANALYSIS
More informationSurety Bond Requirements for Mortgage Brokers and Mortgage Bankers As of July 15, 2011
Surety Bond Requirements for Mortgage Brokers and Mortgage Bankers As of July 15, 2011 State Mortgage Broker Bond Cancellation Mortgage Banker Bond Cancellation Notes & Citations AK $75,000 minimum for
More informationLife Settlements Source List
BROKERS Ashar Group LLC - Life Settlement Specialists 407-772-1818 www.ashargroup.com Except AK NH VT Except AK NH VT Varies based on current market opportunities and groups that pass Ashar s due diligence
More informationMortgage Broker / Mortgage Originator Bond Requirements Nationwide
Surety One Email: Underwriting@SuretyOne.org Facsimile: 919-834-7039 Mail: P.O. Box 37284, Raleigh, NC 27627 Mortgage Broker / Mortgage Originator Bond Requirements Nationwide AK Mortgage Broker License
More informationAmerican Equity Investment Life Insurance Company Bonus Gold (Index 1-07) PFG Marketing Group, Inc.
A Fixed Indexed Annuity with a 16-year surrender period. This product is not available in AK AL CT DE MN NJ NV NY OH OK OR PR TX UT VI WA Ratings A.M. Best : A- Standard & Poor's: BBB+ 1 Year S&P 500 Annual
More informationEnrollment Snapshot of Radiography, Radiation Therapy and Nuclear Medicine Technology Programs 2014
Enrollment Snapshot of, Radiation Therapy and Nuclear Medicine Technology Programs 2014 January 2015 2015 ASRT. All rights reserved. Reproduction in any form is forbidden without written permission from
More informationSTC Insured Deposit Program (STID) Updated 06/16/2016
STC Insured Deposit Program (STID) Welcome to the AIG Federal Savings Bank ( AIG FSB ), d/b/a SunAmerica Trust Company ( STC ) STC Insured Deposit Program. Under this program, available cash balances (from
More informationIn Utilization and Trend In Quality
AHA Taskforce on Variation in Health Care Spending O Hare Hilton, Chicago February 10, 2010 Allan M. Korn, M.D., FACP Senior Vice President, Clinical Affairs and Chief Medical Officer Variation In Utilization
More informationLegal Exemptions for Religious Based Medical Neglect. Ariel Alvarez Montclair State University April 19, 2013 Center for Child Advocacy
Legal Exemptions for Religious Based Medical Neglect Ariel Alvarez Montclair State University April 19, 2013 Center for Child Advocacy Overview *About the research and goals. *Methods *Results *Discussion
More informationStandardization of Technician Education Want it? Need it? Janet Teeters, M.S., R.Ph. Director of Accreditation Services ASHP
Standardization of Technician Education Want it? Need it? Janet Teeters, M.S., R.Ph. Director of Accreditation Services ASHP Disclosure Director of Accreditation Services Standardized Technician Education
More informationWho provides this training? Are there any requirements? The parents/guardians and the doctor go through the medication curriculum with the student.
AL AK AZ AR Student, if they have a chronic condition school nurse or school administrators The student, if their parent/guardian authorizes them to. Trained school personnel can also administer Students
More informationOFFICE OF INSPECTOR GENERAL SPECIAL FRAUD ALERT FRAUD AND ABUSE IN NURSING HOME ARRANGEMENTS WITH HOSPICES
OFFICE OF INSPECTOR GENERAL SPECIAL FRAUD ALERT FRAUD AND ABUSE IN NURSING HOME ARRANGEMENTS WITH HOSPICES March 1998 The Office of Inspector General was established at the Department of Health and Human
More informationUniform Application for Business Entity Adjuster License/Registration (Please Print or Type)
Business Entity License/Registration (Please Print or Type) Check appropriate box for license requested. Resident License Resident Designated Home State: License #: Non-Resident Designated Home State:
More informationAnnual Survey of Public Pensions: State- and Locally- Administered Defined Benefit Data Summary Brief: 2015
Annual Survey of Public Pensions: State- and Locally- Administered Defined Benefit Data Summary Brief: Economy-Wide Statistics Division Briefs: Public Sector Graphical Summary By Phillip Vidal Released
More informationU.S. Department of Education NCES 2011-460 NAEP. Tools on the Web
U.S. Department of Education NCES 2011-460 NAEP Tools on the Web Whether you re an educator, a member of the media, a parent, a student, a policymaker, or a researcher, there are many resources available
More informationNurse Practitioners and Physician Assistants in the United States: Current Patterns of Distribution and Recent Trends. Preliminary Tables and Figures
Nurse Practitioners and Physician Assistants in the United States: Current Patterns of Distribution and Recent Trends Preliminary Tables and Figures Kevin M. Stange, PhD Assistant Professor Gerald R. Ford
More informationFlorida 1/1/2015 Workers Compensation Rate Filing
Florida 1/1/2015 Workers Compensation Rate Filing Kirt Dooley, FCAS, MAAA October 14, 2014 1 $ Billions 3.5 3.0 2.5 2.0 1.5 1.0 0.5 0.873 0.106 Florida s Workers Compensation Premium Volume 2.681 2.368
More informationDepartment of Business and Information Technology
Department of Business and Information Technology College of Applied Science and Technology The University of Akron Summer 01 Graduation Survey Report 1. How would you rate your OVERALL EXPERIENCE at The
More informationEnding Veteran and Veteran Family Homelessness: The Homeless Veteran Supported Employment Program (HVSEP)
Ending Veteran and Veteran Family Homelessness: The Homeless Veteran Supported Employment Program (HVSEP) Carma A. Heitzmann, Ph.D. National Program Manager HVSEP VHA Homeless Program Office carma.heitzmann@va.gov
More informationPharmacist Administered Vaccines Types of Vaccines Authorized to Administer
5 4 Pharmacist Administered Vaccines Types of Vaccines Authorized to Administer 46 Any vaccine I, P, Z 5 Other combos Number of states / territories Any vaccine Influenza, Pneumo and Zoster (I, P, Z) Other
More informationEFFECTS OF LEGALIZING MARIJUANA 1
EFFECTS OF LEGALIZING MARIJUANA 1 Effects of Legalizing Medical On Illegal Use Professor Elizabeth Jacobs, PhD Psychology 230 November 29, 2010 EFFECTS OF LEGALIZING MARIJUANA 2 Introduction With the increasing
More informationFixed Indexed Annuity Rates
Company / Minimum Issue Ages Product Premiums Surrender Charges Last 15 Years Life of the Southwest SecurePlus Accumulator 5 Life of the Southwest SecurePlus Platinum (after 3/21/06) Fixed Indexed Annuity
More informationLIMITED PARTNERSHIP FORMATION
LIMITED PARTNERSHIP FORMATION The following Chart has been designed to allow you in a summary format, determine the minimum requirements to form a limited partnership in all 50 states and the District
More informationThe following rates are the maximum rates that should be illustrated. Be sure to update the IRIS illustration system
INTEREST RATES - June 16, 2016 to July 15, 2016 Notices 1. Before soliciting or taking any annuity applications, it is required that you have completed Lafayette Life's Annuity Training and any Continuing
More informationAdmitting Foreign Trained Lawyers. National Conference of Bar Examiners Chicago, May 2, 2015
Admitting Foreign Trained Lawyers National Conference of Bar Examiners Chicago, May 2, 2015 Professor Laurel S. Terry Penn State s Dickinson Law Carlisle, Pennsylvania LTerry@psu.edu Overview of Remarks
More informationBroadband Technology Opportunities Program: Sustainable Broadband Adoption and Public Computer Centers
Broadband Technology Opportunities Program: Sustainable Broadband Adoption and Public Computer Centers National Telecommunications and Information Agency (NTIA) U. S. Department of Commerce Funded by the
More informationDEGREE QUALIFICATIONS PROFILE: A PRIMER FOR IR AND ASSESSMENT PROFESSIONALS
DEGREE QUALIFICATIONS PROFILE: A PRIMER FOR IR AND ASSESSMENT PROFESSIONALS Natasha Jankowski, NILOA, Assistant Director George Kuh, NILOA, Director AIR May 28, 2014 The Plan Brief Introduction to DQP
More informationdays. Reply to claimant Life: Affirm or deny coverage every 45 days If settlement period specified, If settlement period specified,
The date following each state indicates the last time information for the state was reviewed/changed. AL 27-1-17 Health 45 days for paper claims; 30 days for electronic claims. 1 ½% per month. If claim
More informationCDFI FUND NEW MARKETS TAX CREDIT PROGRAM:
CDFI FUND US Department of the Treasury NEW MARKETS TAX CREDIT PROGRAM: SECOND ROUND (2003-2004) Allocatees Serving Allocatee Name (Award Amount) AK 1 Alaska Growth Capital BIDCO, Inc. ($35 million) Total:
More information1. Full Name of Assured: 2. Address (MUST be a Physical Address): (City) (State) (Zip) Phone Number: ( ) Fax Number: ( ) Email Address:
ARBITRATORS, HEARING OFFICERS AND MEDIATORS PROFESSIONAL LIABILITY INSURANCE issued to the NATIONAL ASSOCIATION OF SALARIED PROFESSIONALS PURCHASING GROUP, INC. and specified members of the AMERICAN BAR
More informationRates and Bills An Analysis of Average Electricity Rates & Bills in Georgia and the United States
Rates and Bills An Analysis of Average Electricity Rates & Bills in Georgia and the United States During regulatory and public policy discussions of electricity costs for Georgia ratepayers, the conversation
More informationRAR S TIMING IS EVERYTHING
RAR S TIMING IS EVERYTHING Moderator Fred Nicely (Council on State Taxation) Presenters Marilyn A. Wethekam, Horwood Marcus & Berk, Chicago, IL Steven P. Spaletto, Deloitte, Indianapolis, IN April 23,
More informationEnrollment Snapshot of Radiography, Radiation Therapy and Nuclear Medicine Technology Programs 2012
Enrollment Snapshot of, and Nuclear Medicine Programs 2012 A Nationwide Survey of Program Directors Conducted by the American Society of Radiologic Technologists January 2013 2012 ASRT. All rights reserved.
More informationAAIS Mobile-Homeowners 2008 Series
Policy Forms and Endorsements IT IS WOLTERS KLUWER FINANCIAL SERVICES' POLICY TO LIMIT THE SALE OF BUREAU FORMS TO THE MEMBERS AND SUBSCRIBERS OF THOSE RESPECTIVE BUREAUS. PURCHASE AND USE OF BUREAU FORMS
More informationPRODUCTS CURRENTLY AVAILABLE FOR SALE. Marquis SP
INTEREST RATES - August 16, 2016 to September 15, 2016 Notices 1. Before soliciting or taking any annuity applications, it is required that you have completed Lafayette Life's Annuity Training and any
More informationThe Future of Nursing Report
The Future of Nursing Report Illinois Healthcare Action Coalition Strategic Planning Meeting June 16, 2011 Susan B. Hassmiller, PhD, RN, FAAN Campaign for Action Campaign Vision All Americans have access
More informationPrescription Drug Marketing Act (PDMA): Understanding the Regulations
Prescription Drug Marketing Act (PDMA): Understanding the Regulations Ron Greenbaum, RPh Director of Compliance and QA Dendrite Interactive Marketing BuzzeoPDMA, Totowa, NJ Agenda - PDMA Introduction Purpose
More information2013 Best Best & Krieger LLP. Telecommunications Law
2013 Best Best & Krieger LLP State Franchising: An idea whose time has past, whose benefits have failed to appear, but whose damages we see every day. PRESENTED BY Joseph Van Eaton Partner PREPARED BY
More informationOral Health Workforce for Low Income Children
Oral Health Workforce for Low Income Children National Health Policy Forum April 20, 2007 Shelly Gehshan, Senior Program Director National Academy for State Health Policy National Academy for State Health
More informationRule 3.3: Candor Toward the Tribunal
American Bar Association CPR Policy Implementation Committee Variations of the ABA Model Rules of Professional Conduct Rule 3.3: Candor Toward the Tribunal (a) A lawyer shall not knowingly: (1) make a
More informationAFFILIATION. Why is Affiliation an Important Issue?
Why is Affiliation an Important Issue? AFFILIATION SBA determines whether an entity qualifies as a small business concern by counting its receipts, employees, or other measure including those of all its
More informationSession #56. Two-Factor Authentication. Steven Burke & James McMahon U.S. Department of Education
Session #56 Two-Factor Authentication Steven Burke & James McMahon U.S. Department of Education Project Overview To comply with the White House through the United States Office of Management and Budget
More informationNotices of Cancellation / Nonrenewal and / or Other Related Forms
Forms are listed alphabetically by form title. INDEX POLICY CODES 1. Auto 2. Fire and Multiple Peril 3. Liability 4. Property, other than Fire and Multiple Peril (e.g. Crime & Inland Marine) 5. Workers
More informationARBITRATORS AND MEDIATORS PROFESSIONAL LIABILITY INSURANCE (This is an application for a claims-made policy.) 1. Full Name of Assured:
ARBITRATORS AND MEDIATORS PROFESSIONAL LIABILITY INSURANCE (This is an application for a claims-made policy.) 1. Full Name of Assured: 2. Address (MUST be a Physical Address): (City) (State) (Zip) Phone
More informationRATE FILING METHODS FOR PROPERTY/CASUALTY INSURANCE, WORKERS COMPENSATION, TITLE 11/05
11/05 Explanation: In a state with, a filing may be deemed to have been approved after a certain number of days. If such a provision exists, the number of days is noted in parentheses. File and use states
More informationFIELD SERVICE BULLETIN
FSB_971_1A HUGHES NETWORK SYSTEMS FIELD SERVICE BULLETIN SUBJECT: Updated Commissioning Rules FSB NUMBER: FSB_971_1A FSB ISSUE DATE: 7/1/9 SUBMITTED BY: J. Callow APPROVED BY: D. Dostalik CHANGE TO BE
More informationAdoption of Flood Insurance Rate Maps by Participating Communities
Adoption of Flood Insurance Rate Maps by Participating Communities FEMA 495/September 2005 Adoption of Flood Insurance Rate Maps By Participating Communities The National Flood Insurance Program (NFIP)
More informationAN INSIDE LOOK AT SOCIAL RECRUITING IN THE USA
AN INSIDE LOOK AT SOCIAL RECRUITING IN THE USA THE BULLHORN REACH RANKINGS REPORT TM WWW.BULLHORNREACH.COM @BULLHORNREACH JUNE 2012 COPYRIGHT 2012 BULLHORN, INC. ALL RIGHTS RESERVED. EXECUTIVE SUMMARY
More informationDistribution Request for Payment of Qualified Health and Long-Term Care Insurance Premiums THE CITY OF SEATTLE VOLUNTARY DEFERRED COMPENSATION PLAN
Instructions Distribution Request for Payment of Qualified Health and Long-Term Care Insurance Premiums THE CITY OF SEATTLE VOLUNTARY DEFERRED COMPENSATION PLAN Retired Public Safety Officers can use this
More informationIRA Distribution Form
Use this form to request distributions from your IRA account and to close an IRA. Instructions 1. Complete the form and include any necessary supporting documents. 2. Sign and send us the completed form.
More informationNational Student Clearinghouse. CACG Meeting
National Student Clearinghouse Presentation for CACG Meeting February 2010 Dr. Jeff Tanner, Vice President The Clearinghouse A non-profit organization founded in 1993 in affiliation with several educational
More informationWhat does Georgia gain. by investing in its
What does Georgia gain by investing in its colleges and universities 2 A tremendous return: More economic prosperity. Less government spending. A stronger competitive advantage. A higher quality of life.
More informationSTATE INCOME TAX WITHHOLDING INFORMATION DOCUMENT
STATE INCOME TAX WITHHOLDING INFORMATION DOCUMENT Zurich American Life Insurance Company (ZALICO) Administrative Offices: PO BOX 19097 Greenville, SC 29602-9097 800/449-0523 This document is intended to
More information