Year End Guide Table of Contents
|
|
- Derick Lucas
- 8 years ago
- Views:
Transcription
1 Year End Guide Table of Contents Introduction Check List Harpers Holiday Schedule Year End Processing Schedule Year End Topics Additional Year End Topics 2015 Statutory Changes
2 As another year is coming to a close we would like to thank you, our clients, for your continued loyalty. We appreciate you choosing Harpers Payroll to support your payroll needs. To help with the additional responsibility and work that comes with Year End we have prepared a guide to help promote a successful year end. The complete guide can be found on our website at Key Dates: November 27 th (Thursday)* - Thanksgiving Day - Closed November 28 th (Friday) The day after Thanksgiving Day Closed December 24 th (Wednesday) 12:00pm Closing Christmas Eve December 25 th (Thursday)* Christmas Day Closed January 1 st (Thursday)* New Year s Day Closed *Reminder: Thanksgiving, Christmas and New Years are also bank holidays so please consider this when preparing and submitting payroll on those weeks. Please allow 48 hours from processing date to check date to ensure timely funding of direct deposit into your employees accounts. Deliveries: Please be aware that delivery delays may occur due to higher than normal delivery volume during the short holiday weeks. Alternative delivery options such as Client Pick-Up (at Harpers office), Federal Express or UPS overnight or priority service are available if needed to meet your needs. Year End Processing Schedules: Schedule 1 Last Day for Adjustments is Tuesday, December 30 th. W2s will begin to be processed on January 7 th for delivery by January 23 rd. Schedule 2 Last Day for Adjustments is Friday, January 16 th. W2s will begin to be processed on January 17 th for delivery by January 30 th. Schedule 2 is recommended for 1 st Year Clients and clients that expect to have additional 2014 adjustments after December 30th (cutoff for Schedule 1). Also, we want to take a moment to wish you a very special Holiday season. We hope that your holiday season and the New Year are filled with celebration, family, friends and community. Keep up to date with the latest Harpers news and the latest payroll changes: Visit our website at Visit us on Facebook Visit us on Twitter Please contact your Client Service Representative at with any questions. Best Regards, Jay Hanson Senior Director Harpers Payroll Services
3 Check List Verify active and terminated employees addresses, social security numbers, date of birth and gender. o Harpers can submit your employee data electronically to SSA for SSN verification o Gender is becoming increasingly important as tax agencies require statistical data based on this information. Verify all calendar check dates for the end of 2014 and for the 2015 calendar year Determine if your business will have any type of fringe benefit or 3 rd party sick pay that must appear on the 2014 W2. If your business will need to process this data after December 30 th, you will want to elect processing schedule 2 (see schedules below) Harpers Holiday Schedule Key Dates: November 27 th (Thursday)* - Thanksgiving Day - Closed November 28 th (Friday) The day after Thanksgiving Day Closed December 24 th (Wednesday) 12:00pm Closing Christmas Eve December 25 th (Thursday)* Christmas Day Closed January 1 st (Thursday)* New Year s Day Closed * Reminder: Thanksgiving, Christmas and New Years are also bank holidays so please consider the bank holidays when preparing and submitting payroll on those weeks. Holiday Schedule Guidelines Timely Direct Deposits submit payroll by 2:00 PM two business days prior to check date o Banking holidays may have an impact on the availability of funds for your employees Deliveries done via courier are scheduled to be completed by 5:00 PM the day after submission o Harpers does not guarantee a time for delivery other than by 5:00 PM. o If you have concerns regarding delivery times you may consider using alternative delivery methods such as UPS Overnight, FedEx Overnight or Pickup Harpers Payroll is closed on Friday, November 28 th o Please plan accordingly if you transmit or pickup on Friday, November 28 th o Delivery of payrolls is not impacted Year-End Processing Schedule Harpers Payroll Services has designed two year-end schedules to accommodate the different needs and circumstances of our client base. The schedules are as follows: Schedule 1: Last date for processing Year-End Adjustments Dec 30 Last Payroll Pay Date of 2014 Dec 31 Distribute Qt4 Quarterlies and W2 s Jan 8-23 Schedule 2: Last date for processing Year-End Adjustments Jan 16 Distribute Qt4 Quarterly and W2 s Jan Your account will automatically be placed on Schedule 1. If schedule 2 is necessary to accommodate your company s needs, contact your Client Service Representative no later than December 29 th to request to be placed on Schedule 2.
4 If you elect Schedule 2 please be aware of the following items: You will receive an confirming that you have elected Schedule 2 Once all adjustments have been processed and verified for accuracy, notify your Client Service Representative so that the year-end processing can begin on your account. If you do not contact us, your account will automatically be closed out to begin the year-end processing on January 16 th at 2:00 PM. Any penalties and interest assessed on late payments as a result of year-end adjustments is the client responsibility and not the responsibility of Harpers Payroll Services. Electing schedule 2 will allow your office the necessary time needed to prepare year-end adjustments such as Group Term Life, 3 rd Party Sick Pay, Car Allowances, Fringe Benefits, Etc. These types of compensation are determined by the IRS to be taxable compensation to the employee. The deposits for these adjustments would be due no later that the due date of the last payroll of the year. Please be prepared for the assessment of Penalties and Interest by both the Federal and State governments, due to late tax payments made on year-end adjustments submitted after the 2:00 PM deadline on December 30 th. Harpers Payroll Services will not be responsible for Penalty and Interest on these items. If it is determined that additional adjustments are necessary after your year-end processing has begun (the official closing date for your elected schedule has passed) a minimum fee of $ will apply. Please contact your Client Service Representative to assist you. Year End Topics Items that may generate an adjustment run include but are not limited to the following: Manual and voided checks not entered into payroll Earning or deduction coding discrepancies Bonus or Adjustment Payrolls Health Premium Reporting on W2 s Third Party Sick Pay COBRA Employer contribution to an HSA plan Group Term Life Insurance (GTL) ** Personal use of company vehicle ** Employee Business Expense reimbursements ** Company paid: health club membership, parking, transportation, etc. ** Awards, gifts, etc. ** Auto Allowance ** ** This type of adjustment must be entered on a payroll when the employee is being paid to avoid tax out-ofbalances on the 941. All adjustment runs done after December 30, 2014 may result in additional penalty and interest. Health Premium Reporting on W2 s Effective 2013 employers that report 250 or more W2 s in a calendar year are required to report the total cost of health care premiums on the W2 s. If you have 250 or more W2 s in 2014, contact your Client Service Representative for further guidance and instructions. Third Party Sick Pay
5 Third party sick pay must be reported to the IRS and Social Security Administration during the same tax year that the employee received the disbursement. Employers receive a copy of each disbursement when the employee is paid by the third party vendor. We strongly recommend that third party sick pay be entered into payroll when received to avoid last minute year-end adjustment runs. The third party sick pay carrier will send an annual reconciliation of benefits, but unfortunately this usually arrives to the client after the filing deadlines of the IRS. The annual reconciliation can be compared to payroll reports to ensure accuracy. If any of your employees received a disbursement from a third party sick policy in 2014, those disbursements must be posted to payroll no later than December 30, Make sure your third party sick pay vendor knows that you need the data to report on your payroll or to Harpers Payroll Services. Late reporting of income and tax deposits due to late receipt of information from your vendor is not an acceptable explanation to the IRS. If you know that your third party vendor will not have the data before the year-end deadline, please contact your Client Service Representative by phone or to be placed on Schedule 2. Please make sure that you are aware of your filing requirements when entering third party sick pay into payroll. There are several different methods accepted for reporting Third Party Sick Pay, and it will be necessary to know who will be responsible for issuing the W2 for the wages paid by the vendor. In some instances the vendor issues the W2 s and the employer is only responsible for reporting the wages and paying the employer portion of taxes. This information is extremely important to ensuring accurate filings. Please contact your customer service representative for assistance. Bonus or Adjustment Payrolls Please notify Harpers in advance of changes to your processing dates and any special instructions for additional payrolls. Due to the substantial increase in adjustment and bonus payrolls Harpers receives from clients in November and December, for Harpers to maintain the high level of client service that you are accustomed to, we require that all clients adhere to the following specifications: Your normal payroll transmission time is a minimum of 2 business days before check date. Due to time constraints, all adjustments must be completed before your last payroll of the year. Remember, no matter how early you submit your adjustment or bonus payrolls; the check date activates the money movement from your account. Payrolls must be processed in date order (example: payroll with check date of 12/31 cannot process before payroll with a check date of 12/30). Note: Your bonus or adjustment payroll, either by itself or in combination with a payroll with the same check date, may generate federal tax liabilities in excess of $100K. The tax deposit becomes due the next business day after the check date. Please make sure all payrolls are submitted on time so tax deposits can be paid within federal and state guidelines. Additional Year End Topics Company Policy Changes Changes to company policies that are intended to affect payroll in 2015 should be submitted to your Harpers Client Service Representative no later than December 3, These changes include but are not limited to: pay frequencies, insurance rate changes, time off policies, general ledger, 401k, etc. This gives our Client Service Team time to setup and test changes before implementation. We cannot guarantee the implementation of policy changes for the first payroll of 2015 on requests received after December 3, Banking Changes It is important to notify Harpers timely of any banking changes for your company Payroll Calendar
6 Your payroll calendar automatically updates each time you process payroll. A one year calendar is kept at all times. This means that as you process a check date, your scheduling rules setup in our system will add a new check date one year in advance. Currently the calendar year 2015 has been produced through early November At the end of December, if you need to review the calendar setup for 2015, please contact your Client Service Representative via and the calendar will be printed and ed to you. If changes are required or if known bonus/commission payroll dates are to be added, please note them on the calendar and return them to your Client Service Representative. W2 Printing We will produce multiple W2 s for any employee that has paid taxes in more than one state or local jurisdiction during the year. All W2 s will be filed with the Social Security Administration electronically for all clients. Correcting W2 data Harpers Payroll Service emphasizes the importance of verifying all employee demographic information for yearend. Please review all employee information carefully. Fax and Autopay clients should send any changes with payroll before your last payroll of the year. Verifying employee Social Security numbers is extremely important to the employee and you, the employer. Correct numbers as well as names will ensure accurate Federal (SSA), State unemployment reports, accurate records for your employees retirement and will avoid possible penalties for you. Social Security Numbers (SSN) and W2 Reporting According to the Internal Revenue Service (IRS) General Instructions for Forms W-2 the following is noted: If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. For more information, see Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs (SSN). SSN: Social Security Number An SSN will NEVER begin with 000-XX-XXXX, 666-XX-XXXX or a range of XX-XXXX The fourth and fifth digits will never be 00 (XXX-00-XXX is an example of an invalid SSN) The last four digits will never be 0000 (XXX-XX-0000 is an example of an invalid SSN) The IRS further states: Do not accept an ITIN in place of an SSN for employee identification or for work. An ITIN is only available to resident and nonresident aliens who are NOT ELIGIBLE for U.S. employment and need identification for other tax purposes. ITIN: Individual Taxpayer Identification Number An ITIN begins with a 9 It s format is similar to an SSN 9XX-XX-XXXX Deferred Comp/Retirement Plan Box 13 box on the W2 (1) Any employee that contributes to a deferred compensation plan by payroll deduction will have the Retirement Plan box marked on their W2 automatically. This process is transparent to the client. (2) If the company has a qualified pension plan that does not run through payroll, the Retirement Plan box should be marked for any individual that you have made contributions. This is not automated. It is the employer s responsibility to indicate what applies in these circumstances. The retirement plan box is located on the employees miscellaneous tab in the employee module. Fax clients must notify us in writing before the W2 s are printed if they need these boxes marked. W2 Billing W2 billing will appear on your last invoice in January In some instances, you may see the billing on an invoice before the receipt of the actual W2 s.
7 Year End Client package will include the following: One set of pressure sealed employee W2 s. One set of employer W2 s (four to a page). Includes Total Record (in lieu of Form W3). Additional Year End Services Offered: W2s on CD Quarterly Returns on CD We will begin shipping W2 s and 1099 s on or about January 8, W2 reprints will be processed after all first run W2 s are completed. There will be an additional charge for W2 reprints resulting from late adjustment runs, as well as name, address, and social security number changes. Wage reporting errors will require amendments to the IRS and State taxing agencies. Harpers will file amendments per the clients request. The total of all W2 s and W2C s must equal the total of all 941 s & 941C s filed for the calendar year. The smallest variance will generate a notice from the SSA and other tax agencies. 1099M and 1099R Harpers can provide employee/employer copies of forms 1099M and 1099R. All information pertaining to 1099 s must be submitted no later than your last payroll processing in December All 1099 s will be sent by courier directly to the client for distribution to the recipient. Harpers Payroll Service does not provide red copies of the 1099 or If we are printing the recipient copies of form 1099M or 1099R, we will file your 1099M and 1099R forms with the IRS electronically. This service is available only for those clients that process 1099 information prior to the last payroll processed for the year Federal and State Tax Changes Mandated Changes for 2015 The following guidelines were in effect as of the date of this printing. It is always recommended that you check with your tax professional. Social Security Wage Base The Social Security taxable wage base for 2015 will increase from $117,000 to $118,500 at the 6.2% rate for a maximum deduction from employees of $7,347. The Medicare deduction remains the same with no limit at a rate of 1.45% and an additional.9% for wages paid above $200,000. W4 Exempt Status W4 Exempt Status must be resubmitted annually. By February 15th, those employees who submitted a form W-4 with an exempt status for 2014 must file a new form W-4 for 2015 to continue their exempt status. Begin withholding for any employee who previously claimed exemption from withholding, but has not given you a new form W-4 by this date. If the employee does not give you a new form W-4, withhold tax as if he or she is single, with zero withholding allowances. FUTA Tax The FUTA tax rate is 6.0%. However, the effective FUTA tax rate is 0.6% after receiving the maximum credit of 5.4% for payments made timely to the States for Unemployment (6.0% less 5.4% credit =.6% rate). Some of this 5.4% credit will be reduced as a result of states that have not paid back loans by November 10, As of this date the following states have outstanding loans and will affect the FUTA Credit and therefore additional FUTA cost per employee will exist.
8 FUTA Tax Credit Reduction (As of October 24, 2014) The following states currently are FUTA Tax Credit Reduction States. These states have until November 10, 2014 to prevent them from being a Credit Reduction State. For example, if South Carolina remains a Credit Reduction state the effective FUTA rate would be 1.5% [6% less (5.4%-.9%)] = 1.5% STATE INITIAL DATE OF LOAN BECAME CREDIT REDUCTION STATE FUTA CREDIT REDUCTION California Jan % Connecticut Oct % Indiana Dec % Kentucky Jan % New York Jan % North Carolina Feb % Ohio Jan % Virgin Islands Aug % Unemployment rate changes and withholding deposit frequency changes You will start receiving the 2015 federal, state, and local tax pay frequency changes and unemployment tax rate notices shortly. These must be forwarded to our office immediately upon your receipt. Harpers timely receipt of these notices ensures the accurate collection and filing of payroll tax. Harpers will continue to use the 2014 rates and frequencies on file in 2015 until new ones are received. If we use the 2014 rate to calculate unemployment during 2015, prior to receiving the updated information, any under/over collection will be adjusted during the quarter end process. We will not be responsible for client penalties resulting from our late receipt of unemployment, federal, state or local tax notices. Please fax tax rate notices and frequency changes to our tax department at (508) You may also them directly to the tax department at Tax@Harperspayroll.com. New coupon books should be forwarded by U.S. mail directly to our office. SUTA Unemployment Wage Base Limit Many states have already determined the wage base limit for unemployment insurance. Many of these wage bases remain unchanged. UI State INCREASE / (DECREASE) Alabama $8,000 $8,000 $0 Alaska $38,700* $37,400 $1300 Arizona $7,000 $7,000 $0 Arkansas $12,000 $12,000 $0 California $7,000 $7,000 $0 Colorado $11,800 $11,700 $100 Connecticut $15,000 $15,000 $0 Delaware $18,500 $18,500 $0 Dist of Columbia $9,000 $9,000 $0 Florida $7,000 $8,000 -$1,000 Georgia $9,500 $9,500 $0
9 Hawaii $40,900 $40,400 $500 Idaho $36,000 $35,200 $800 Illinois $12,960 $12,960 $60 Indiana $9,500 $9,500 $0 Iowa $27,300 $26,800 $500 Kansas $12,000 $8,000 $4,000 Kentucky $9,900 $9,600 $300 Louisiana $7,700 $7,700 $0 Maine $12,000 $12,000 $0 Maryland $8,500 $8,500 $0 Massachusetts $15,000 $14,000 $1,000 Michigan $9,500 $9,500 $0 Minnesota $30,000 $29,000 $1,000 Mississippi $14,000 $14,000 $0 Missouri $13,000 $13,000 $0 Montana $29,500 $29,000 $500 Nebraska $9,000 $9,000 $0 Nevada $27,800 $27,400 $400 New Hampshire $14,000 $14,000 $0 New Jersey $32,000 $31,500 $500 New Mexico $23,400 $23,400 $0 New York $10,500 $10,300 $200 North Carolina $21,700 $21,400 $300 North Dakota $35,600 $33,600 $2000 Ohio $9,000 $9,000 $0 Oklahoma $17,000 $18,700 -$1,700 Oregon $35,700 $35,000 $700 Pennsylvania $9,000 $8,750 $250 Puerto Rico $7,000 $7,000 $0 Rhode Island $21,200 / $22,700 $20,600 / $22,100 $600 South Carolina $14,000 $12,000 $2,000 South Dakota $15,000 $14,000 $1,000 Tennessee $9,000 $9,000 $0 Texas $9,000 $9,000 $0 Utah $31,300 $30,800 $500 Vermont $16,400 $16,000 $400 Virgin Islands $22,500* $22,500 $0 Virginia $8,000 $8,000 $0 Washington $42,100 $41,300 $800 West Virginia $12,000 $12,000 $0 Wisconsin $14,000 $14,000 $0 Wyoming $24,700 $24,500 $200 *2015 Rate not released by the individual state at time of publishing this guide. Minimum Wage Federal Minimum Wage: $7.25
10 State Minimum Wage Alabama $8.75 (effective 2/24/15) Alaska $7.75 Arizona $8.05 Arkansas $7.50 (effective 1/1/15) California $9.00 Colorado $8.23 Connecticut $9.15 Delaware $7.75 District of Columbia $9.50 Florida $8.05 Georgia* $7.25 Hawaii $7.75 Idaho $7.25 Illinois November Ballot $10.00 Indiana $7.25 Iowa $7.25 Kansas $7.25 Kentucky $7.25 Louisiana* $7.25 Maine $7.50 Maryland $8.00 Massachusetts $9.00 Michigan $8.15 Minnesota $7.25 small employers / $8.00 large employers Mississippi* $7.25 Missouri $7.65 Montana $8.05 Nebraska $8.00 Nevada $8.25 / $7.25 w/health Benefits New Hampshire $7.25 New Jersey $8.38 New Mexico $7.50 New York $8.75 North Carolina $7.25 North Dakota $7.25
11 Ohio $8.10 Oklahoma $7.25 Oregon $9.25 Pennsylvania $7.25 Puerto Rico $7.25 Rhode Island $9.00 South Carolina* $7.25 South Dakota $7.25 Tennessee* $7.25 Texas $7.25 Utah $7.25 Vermont $9.15 Virginia $7.25 Washington $9.47 West Virginia $8.00 Wisconsin $7.25 Wyoming* $7.25 *Indicates that either the state has no mandated minimum wage or the mandated minimum wage is less than the Federal minimum wage and therefore, the higher Federal minimum wage of $7.25 must be paid. Mileage Rate The standard mileage rates for 2015 is 57.5 cents per mile. Transportation Fringes The amounts that may be excluded from gross income for employer-provided "qualified transportation fringe benefits" for 2015 are as follows: $250 per month for "qualified parking" and $130 per month for "transportation in a commuter highway vehicle and any transit pass." Medical Savings Account Plans Contribution and Out-of-Pocket Limits for Health Savings Accounts (HSA) and High-Deductible Health Plans (HDHP) HSA contribution limit (employer and employee)* Individual: $3,350 Family: $6, Individual: $3,300 Family: $6,550 HSA catch-up contributions (age 55 or older) $1,000 $1000 HDHP minimum deductibles Individual: $1,300 Family: $2,600 Individual: $1,250 Family: $2,500 HDHP maximum out-of-pocket amounts (deductibles, co-payments and other amounts, but Individual: $6,450 Family: $12,900 Individual: $6,350 Family: $12,700 not premiums) *Catch-up contributions can be made any time during the year in which the HSA participant turns 55.
12 Deferred Compensation Limits Chart of Selected Limits 401k Plan Limits for Plan Year k Elective Deferrals $18,000 $17,500 $17,500 $17,000 $16,500 $16,500 $16,500 Annual Defined Contribution Limit $53,000 $52,000 $51,000 $50,000 $49,000 $49,000 $49,000 Annual Compensation Limit $265,000 $260,000 $255,000 $250,000 $245,000 $245,000 $245,000 Catch-Up Contribution Limit $6,000 $5,500 $5,500 $5,500 $5,500 $5,500 $5,500 Highly Compensated Employees $120,000 $115,000 $115,000 $115,000 $110,000 $110,000 $110,000 Non-401k Related Limits (b)/457 Elective Deferrals $18,000 $17,500 $17,500 $17,000 $16,500 $16,500 $16,500 SIMPLE Employee Deferrals $12,500 $12,000 $12,000 $11,500 $11,500 $11,500 $11,500 SIMPLE Catch-Up Deferral $3,000 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 SEP Minimum Compensation $600 $550 $550 $550 $550 $550 $550 SEP Annual Compensation Limit $265,000 $260,000 $255,000 $250,000 $245,000 $245,000 $245,000 Social Security Wage Base $118,500 $117,000 $113,700 $110,100 $106,800 $106,800 $106,800 NOTE: All deferral limits will be in the system for Unemployment Interest Assessments Interest is normally due annually on federal loans to state UI trust funds, but the American Recovery and Reinvestment Act of 2009 ( ARRA ) waived interest payments through Employers can expect to receive separate assessments from their quarterly UI contribution returns. These assessments should be provided to the person responsible in your company for processing payments, in most instances this would be your Accounts Payable department Federal Information Minimum Wage $7.25 Maximum Tip Credit $5.12 Social Security Wage Base $118,500 Social Security Rate (EE & ER) 6.2% Medicare Wage Base No Limit Medicare Rate (EE & ER) 1.45% Medicare Rate > $200,000 (EE Only) 2.35% FUTA Wage Base $7,000 FUTA Effective Rate*.6% *FUTA Effective Rate unless credit reduction exists Qualified Parking $250
13 Transit Pass $ (k), 403(b), 457 $18,000 Catch-Up Age 50 and Over $6,000 FSA Contribution Limit Medical $2,550 Dependent Care Assistance $5,000 Adoption Assistance $13,400 Foreign Earned Income Exclusion $100,800 Per Diem Rate High Cost $259 Per Diem Rate Low Cost $172 Medical Savings Account Plan Single $3,350 Out-of-Pocket $6,450 Family $6,650 Out-of-Pocket $12,900 Legal Holidays (Banking) Observed New Year s Day January 1 Martin Luther King Jr Birthday January 19 Washington s Birthday February 16 Memorial Day May 25 Independence Day July 3 Labor Day September 7 Columbus Day October 12 Veterans Day November 11 Thanksgiving Day November 26 Christmas Day December 25 Taking time now to address above items will assure a smooth year-end and avoid late tax deposits and penalties. Harpers Payroll Service will begin processing quarter-end and year-end returns after your last regularly scheduled check date for December If your last regularly scheduled payroll is not the final processing, please let us know as possible to set up Schedule 2. Regards, Harpers Client Service Team
NON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST
NON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST ** Utilize this list to determine whether or not a non-resident applicant may waive the Oklahoma examination or become licensed
More information2014 Tax Changes. This document currently reflects only tax changes of which ADP was notified by tax agencies as of January 2, 2014.
2014 Tax Changes Beginning with your first payroll with checks dated in 2014, employees may notice changes in their paychecks due to updated 2014 federal and state tax requirements. This document will
More informationPublic School Teacher Experience Distribution. Public School Teacher Experience Distribution
Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile Mode Alabama Percent of Teachers FY Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile
More informationThree-Year Moving Averages by States % Home Internet Access
Three-Year Moving Averages by States % Home Internet Access Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana
More informationChex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees:
Chex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees: Security Freeze Table AA, AP and AE Military addresses*
More information2014 Year-End Client Guide
BDB Payroll Services payrollsupport@bdbpayroll.com 1.800.729.7687 www.bdbpayroll.com Welcome to the 2014 Year-End Client Guide Since year-end is fast approaching, BDB has created a comprehensive guide
More information14-Sep-15 State and Local Tax Deduction by State, Tax Year 2013
14-Sep-15 State and Local Tax Deduction by State, Tax Year 2013 (millions) deduction in state dollars) claimed (dollars) taxes paid [1] state AGI United States 44.2 100.0 30.2 507.7 100.0 11,483 100.0
More informationState Tax Information
State Tax Information The information contained in this document is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any state tax penalties. Neither
More informationWorkers Compensation State Guidelines & Availability
ALABAMA Alabama State Specific Release Form Control\Release Forms_pdf\Alabama 1-2 Weeks ALASKA ARIZONA Arizona State Specific Release Form Control\Release Forms_pdf\Arizona 7-8 Weeks by mail By Mail ARKANSAS
More informationImpacts of Sequestration on the States
Impacts of Sequestration on the States Alabama Alabama will lose about $230,000 in Justice Assistance Grants that support law STOP Violence Against Women Program: Alabama could lose up to $102,000 in funds
More informationState-Specific Annuity Suitability Requirements
Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Effective 10/16/11: Producers holding a life line of authority on or before 10/16/11 who sell or wish to sell
More informationMAINE (Augusta) Maryland (Annapolis) MICHIGAN (Lansing) MINNESOTA (St. Paul) MISSISSIPPI (Jackson) MISSOURI (Jefferson City) MONTANA (Helena)
HAWAII () IDAHO () Illinois () MAINE () Maryland () MASSACHUSETTS () NEBRASKA () NEVADA (Carson ) NEW HAMPSHIRE () OHIO () OKLAHOMA ( ) OREGON () TEXAS () UTAH ( ) VERMONT () ALABAMA () COLORADO () INDIANA
More information********************
THE SURETY & FIDELITY ASSOCIATION OF AMERICA 1101 Connecticut Avenue, N.W., Suite 800 Washington, D. C. 20036 Phone: (202) 463-0600 Fax: (202) 463-0606 Web page: www.surety.org APPLICATION Application
More informationState Tax Information
State Tax Information The information contained in this document is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any state tax penalties. Neither
More informationState Individual Income Taxes: Treatment of Select Itemized Deductions, 2006
State Individual Income Taxes: Treatment of Select Itemized Deductions, 2006 State Federal Income Tax State General Sales Tax State Personal Property Tax Interest Expenses Medical Expenses Charitable Contributions
More informationState Tax of Social Security Income. State Tax of Pension Income. State
State Taxation of Retirement Income The following chart shows generally which states tax retirement income, including and pension States shaded indicate they do not tax these forms of retirement State
More information2014 INCOME EARNED BY STATE INFORMATION
BY STATE INFORMATION This information is being provided to assist in your 2014 tax preparations. The information is also mailed to applicable Columbia fund non-corporate shareholders with their year-end
More informationSchedule B DS1 & DS3 Service
Schedule B DS1 & DS3 Service SCHEDULE B Private Line Data Services DS1 & DS3 Service... 2 DS-1 Local Access Channel... 2 DS-1 Local Access Channel, New Jersey... 2 DS-1 Local Access Channel, Out-of-State...
More informationLicensure Resources by State
Licensure Resources by State Alabama Alabama State Board of Social Work Examiners http://socialwork.alabama.gov/ Alaska Alaska Board of Social Work Examiners http://commerce.state.ak.us/dnn/cbpl/professionallicensing/socialworkexaminers.as
More informationBUSINESS DEVELOPMENT OUTCOMES
BUSINESS DEVELOPMENT OUTCOMES Small Business Ownership Description Total number of employer firms and self-employment in the state per 100 people in the labor force, 2003. Explanation Business ownership
More information2013 Year End Payroll Processing
2013 Year End Payroll Processing With the end of another calendar year upon us, we would like to take this opportunity to THANK YOU for your continued business. The fourth quarter of the year is a busy
More informationstate law requires the Minimum Exemption Calculation Withholding Limit Disposable Earnings Alabama CCPA 30 times FMW 25% DE Alaska
Note: State Minimum Wage When SMW or a fixed amount is required by state law it may only be applied if that amount is equal to or greater than 30 times FMW per week may not be substituted for Federal Minimum
More informationEnglishinusa.com Positions in MSN under different search terms.
Englishinusa.com Positions in MSN under different search terms. Search Term Position 1 Accent Reduction Programs in USA 1 2 American English for Business Students 1 3 American English for Graduate Students
More informationHigh Risk Health Pools and Plans by State
High Risk Health Pools and Plans by State State Program Contact Alabama Alabama Health 1-866-833-3375 Insurance Plan 1-334-263-8311 http://www.alseib.org/healthinsurance/ahip/ Alaska Alaska Comprehensive
More informationState Corporate Income Tax Rates As of July 1, 2009
State Tax Rates and Special Rates or Notes Brackets Alabama 6.5% Federal deductibility Alaska 1.0% > $0 2.0 > 10K 3.0 > 20K 4.0 > 30K 5.0 > 40K 6.0 > 50K 7.0 > 60K 8.0 > 70K 9.0 > 80K 9.4 > 90K Arizona
More informationNAIC ANNUITY TRAINING Regulations By State
Select a state below to display the current regulation and requirements, or continue to scroll down. Light grey text signifies states that have not adopted an annuity training program. Alabama Illinois
More informationSTATE-SPECIFIC ANNUITY SUITABILITY REQUIREMENTS
Alabama Alaska Arizona Arkansas California This jurisdiction has pending annuity training legislation/regulation Annuity Training Requirement Currently Effective Initial 8-Hour Annuity Training Requirement:
More informationAmerican C.E. Requirements
American C.E. Requirements Alaska Board of Nursing Two of the following: 30 contact hours 30 hours of professional nursing activities 320 hours of nursing employment Arizona State Board of Nursing Arkansas
More informationModel Regulation Service January 2006 DISCLOSURE FOR SMALL FACE AMOUNT LIFE INSURANCE POLICIES MODEL ACT
Table of Contents Section 1. Section 2. Section 3. Section 4. Section 5. Section 6. Section 1. Model Regulation Service January 2006 Purpose Definition Exemptions Disclosure Requirements Insurer Duties
More information(In effect as of January 1, 2004*) TABLE 5a. MEDICAL BENEFITS PROVIDED BY WORKERS' COMPENSATION STATUTES FECA LHWCA
(In effect as of January 1, 2004*) TABLE 5a. MEDICAL BENEFITS PROVIDED BY WORKERS' COMPENSATION STATUTES Full Medical Benefits** Alabama Indiana Nebraska South Carolina Alaska Iowa Nevada South Dakota
More informationReal Progress in Food Code Adoption
Real Progress in Food Code Adoption The Association of Food and Drug Officials (AFDO), under contract to the Food and Drug Administration, is gathering data on the progress of FDA Food Code adoptions by
More informationNet-Temps Job Distribution Network
Net-Temps Job Distribution Network The Net-Temps Job Distribution Network is a group of 25,000 employment-related websites with a local, regional, national, industry and niche focus. Net-Temps customers'
More informationData show key role for community colleges in 4-year
Page 1 of 7 (https://www.insidehighered.com) Data show key role for community colleges in 4-year degree production Submitted by Doug Lederman on September 10, 2012-3:00am The notion that community colleges
More informationState Specific Annuity Suitability Requirements updated 10/10/11
Alabama Alaska Ai Arizona Arkansas California This jurisdiction has pending annuity training legislation/regulation Initial 8 Hour Annuity Training Requirement: Prior to selling annuities in California,
More informationState Corporate Income Tax Rates As of December 31, 2006 (2006's noteworthy changes in bold italics)
State Corporate Income Tax Rates As of December 31, 2006 (2006's noteworthy changes in bold italics) State Tax Rates and Brackets Special Rates or Notes Alabama 6.50% Federal deductibility Alaska 1.0%
More informationPUBLIC HOUSING AUTHORITY COMPENSATION
PUBLIC HOUSING AUTHORITY COMPENSATION Background After concerns were raised about the level of compensation being paid to some public housing authority (PHA) leaders, in August 2011 HUD reached out to
More informationModel Regulation Service July 2005 LIFE INSURANCE MULTIPLE POLICY MODEL REGULATION
Table of Contents Section 1. Section 2. Section 3. Section 4. Section 5. Section 6. Section 1. Model Regulation Service July 2005 Purpose Authority Exemptions Duties of Insurers Severability Effective
More informationList of State Residual Insurance Market Entities and State Workers Compensation Funds
List of State Residual Insurance Market Entities and State Workers Compensation Funds On November 26, 2002, President Bush signed into law the Terrorism Risk Insurance Act of 2002 (Public Law 107-297,
More informationExploring the Impact of the RAC Program on Hospitals Nationwide
Exploring the Impact of the RAC Program on Hospitals Nationwide Overview of AHA RACTrac Survey Results, 4 th Quarter 2010 For complete report go to: http://www.aha.org/aha/issues/rac/ractrac.html Agenda
More informationNOTICE OF PROTECTION PROVIDED BY [STATE] LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION
NOTICE OF PROTECTION PROVIDED BY This notice provides a brief summary of the [STATE] Life and Health Insurance Guaranty Association (the Association) and the protection it provides for policyholders. This
More informationNAIC Annuity Suitability Requirements by State
NAIC Annuity Suitability Requirements by Specific Alabama Alaska 10/16/2011 TBD Arizona Arkansas If you obtained a life insurance license prior to 10/16/11, you must complete the NAIC course by 4/16/12.
More informationEMBARGOED UNTIL 6:00 AM ET WEDNESDAY, NOVEMBER 30, 2011
A State-by-State Look at the President s Payroll Tax Cuts for Middle-Class Families An Analysis by the U.S. Department of the Treasury s Office of Tax Policy The President signed into law a 2 percentage
More informationwww.mediadataservices.com 2014 YEAR END INFORMATION 2015 PAYROLL TAX PREVIEW
The Payroll Experts 265 Route 46, Suite 206, Totowa, NJ 07512 TELEPHONE: 973-785-3100 FAX: 973-785-2453 973-785-0375 973-785-0560 www.mediadataservices.com 2014 YEAR END INFORMATION & 2015 PAYROLL TAX
More informationState Pest Control/Pesticide Application Laws & Regulations. As Compiled by NPMA, as of December 2011
State Pest Control/Pesticide Application Laws & As Compiled by NPMA, as of December 2011 Alabama http://alabamaadministrativecode.state.al.us/docs/agr/mcword10agr9.pdf Alabama Pest Control Alaska http://dec.alaska.gov/commish/regulations/pdfs/18%20aac%2090.pdf
More informationFull Medical Benefits**
(In effect as of January 1, 2006*) TABLE 5a. MEDICAL BENEFITS PROVIDED BY WORKERS' COMPENSATION STATUTES Full Medical Benefits** Alabama Indiana Nebraska South Carolina Alaska Iowa Nevada South Dakota
More informationSECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS. The Board of Governors of the Federal Reserve System (Board), the Federal Deposit
SECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS The Board of Governors of the Federal Reserve System (Board), the Federal Deposit Insurance Corporation (FDIC), and the Office of the Comptroller of the Currency
More informationLPSC Renewable Energy Pilot y RFPs issued by Utility Companies by Order of Commission, November 2010
Renewable Energy LPSC Renewable Energy Pilot y RFPs issued by Utility Companies by Order of Commission, November 2010 y Searching for various forms of renewable energy and their actual cost in Louisiana
More informationA/B MAC Jurisdiction 1 Original Medicare Claims Processor
A/B MAC Jurisdiction 1 Jurisdiction 1 - American Samoa, California, Guam, Hawaii, Nevada and Northern Mariana Islands Total Number of Fee-For-Service Beneficiaries: 3,141,183 (as of Total Number of Beneficiaries
More informationApplication for Automatic Extension of Time To File U.S. Individual Income Tax Return
Form 4868 Department of the Treasury Internal Revenue Service (99) Application for Automatic Extension of Time To File U.S. Individual Income Tax Return Information about Form 4868 and its instructions
More informationNAIC Annuity Suitability Requirements by State
NAIC Annuity Suitability Requirements by Specific Alabama Alaska 10/16/2011 TBD Arizona Arkansas If you obtained a life insurance license prior to 10/16/11, you must complete the NAIC course by 4/16/12.
More informationSECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS. or branches outside of its home state primarily for the purpose of deposit production.
SECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS The Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency (the agencies)
More informationReal Progress in Food Code Adoption
Real Progress in Food Code Adoption August 27, 2013 The Association of Food and Drug Officials (AFDO), under contract to the Food and Drug Administration, is gathering data on the progress of FDA Food
More informationWhat to Know About State CPA Reciprocity Rules. John Gillett, PhD, CPA Chair, Department of Accounting Bradley University, Peoria, IL
What to Know About State CPA Reciprocity Rules Paul Swanson, MBA, CPA Instructor of Accounting John Gillett, PhD, CPA Chair, Department of Accounting Kevin Berry, PhD, Assistant Professor of Accounting
More informationHow To Pay Medical Only Claims On Workers Compensation Claims
Workers Compensation Small Medical-Only Claims: Should an employer pay them or turn them in to the insurance company? by Maureen Gallagher The most common question an insurance agent gets from employers
More informationour business is growing yours Deadline for 2009 Adjustments As The Close Of Another Year Approaches
December 2009 Vol 1, No. 4 CBIZ Payroll Quarterly 2009 YEAR END EDITION Don t let year end catch you by surprise Deadline for 2009 Adjustments It is very important to transmit all year end adjustments
More information$7.5 appropriation $6.5 2011 2012 2013 2014 2015 2016. Preschool Development Grants
School Readiness: High-Quality Early Learning Head Start $10.5 $9.5 $10.1 +$1.5 +17.7% $8.5 $7.5 +$2.1 +27.0% $6.5 for fiscal year 2010 Included in the budget is $1.078 billion to ensure that every Head
More informationYear-End Instructions
Paychex PEO 2015 Year-end Guide Overview Paychex PEO is committed to helping you prepare and plan for year-end. Please use this guide to help make sure you have a successful 2015 year-end. The guide contains
More informationState Estate Taxes BECAUSE YOU ASKED ADVANCED MARKETS
ADVANCED MARKETS State Estate Taxes In 2001, President George W. Bush signed the Economic Growth and Tax Reconciliation Act (EGTRRA) into law. This legislation began a phaseout of the federal estate tax,
More informationJanuary 2011 Census Shows 11.4 Million People Covered by Health Savings Account/High-Deductible Health Plans (HSA/HDHPs)
2011 Census Shows 11.4 Million People Covered by Health Savings Account/High-Deductible Health Plans (HSA/HDHPs) June 2011 www.ahipresearch.org TABLE OF CONTENTS Summary... 1 Highlights of the 2011 Census
More informationVenture Capital Tax Credits By State
Venture Capital Tax Credits By State Alabama States Credit Amount Eligibility Notes Alaska Arizona Angel Investment Bill (Direct Tax Credit available for investments made after June 30, 2006, for tax years
More informationSignificant Measures of State Unemployment Insurance Tax Systems
U.S. Department of Labor Office of Unemployment Insurance Division of Fiscal and Actuarial Services March 2014 Significant Measures of State Unemployment Insurance Tax Systems UPDATED 2012 Evaluating State
More informationWe do require the name and mailing address of each person forming the LLC.
Topic: LLC Managers/Members Question by: Jeff Harvey : Idaho Date: March 7, 2012 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado Arizona requires that member-managed LLCs
More informationSTATE DATA CENTER. District of Columbia MONTHLY BRIEF
District of Columbia STATE DATA CENTER MONTHLY BRIEF N o v e m b e r 2 0 1 2 District Residents Health Insurance Coverage 2000-2010 By Minwuyelet Azimeraw Joy Phillips, Ph.D. This report is based on data
More informationQuestion by: Karon Beyer. Date: March 28, 2012. [LLC Question] [2012-03-29]
Topic: LLC Question Question by: Karon Beyer : Florida Date: March 28, 2012 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado Arizona uses "manager" or "member," but not
More informationSTATE MOTORCYCLE LEMON LAW SUMMARIES
STATE MOTORCYCLE LEMON LAW SUMMARIES The Federal Lemon Law covers motorcycles and each state also has its own unique Lemon Law. In the chart below, Covered means whether or not a motorcycle is normally
More informationStates Ranked by Alcohol Tax Rates: Beer (as of March 2009) Ranking State Beer Tax (per gallon)
States Ranked by Alcohol Tax Rates: Beer (as of March 2009) Ranking State Beer Tax (per gallon) Sales Tax Applied 1 Wyoming $0.02 4% 2 4 8 10 Missouri $0.06 4.225% Wisconsin $0.06 5% Colorado $0.08 2.9%
More informationPrepared by : Michael R. Fowlkes CBP / Fraudulent Document Officer San Ysidro Port of Entry 720 E. San Ysidro Blvd. San Ysidro, CA 92173 (619)
Prepared by : Michael R. Fowlkes CBP / Fraudulent Document Officer San Ysidro Port of Entry 720 E. San Ysidro Blvd. San Ysidro, CA 92173 (619) 662-7342 Social Security Facts: The Social Security act was
More informationRecruitment and Retention Resources By State List
Recruitment and Retention Resources By State List Alabama $5,000 rural physician tax credit o http://codes.lp.findlaw.com/alcode/40/18/4a/40-18-132 o http://adph.org/ruralhealth/index.asp?id=882 Area Health
More informationU.S. Department of Labor Office of Workforce Security Division of Fiscal and Actuarial Services
U.S. Department of Labor Office of Workforce Security Division of Fiscal and Actuarial Services Evaluating State UI Tax Systems using The Significant Tax Measures Report State Summary Tables o State Benefit
More informationThe Obama Administration and Community Health Centers
The Obama Administration and Community Health Centers Community health centers are a critical source of health care for millions of Americans particularly those in underserved communities. Thanks primarily
More informationIn-state Tuition & Fees at Flagship Universities by State 2014-15 Rank School State In-state Tuition & Fees Penn State University Park Pennsylvania 1
In-state Tuition & Fees at Flagship Universities by State 2014-15 Rank School State In-state Tuition & Fees Penn State University Park Pennsylvania 1 $18,464 New New Hampshire 2 Hampshire $16,552 3 Vermont
More informationSummary of Laws Regarding International Adoptions Finalized Abroad 50 States and 6 U.S. Territories
Summary of Laws Regarding International Adoptions Finalized Abroad 50 States and 6 U.S. Territories (7/01) Effect of Foreign Adoption Decree Twenty-five States and one territory (Commonwealth of the Northern
More information2009-10 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS. By Jacek Cianciara
2009-10 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS By Jacek Cianciara Wisconsin Department of Revenue Division of Research and Policy December 12, 2012 TABLE OF CONTENTS Key Findings 3 Introduction
More informationADDENDUM TO THE HEALTH INSURANCE MARKETPLACE SUMMARY ENROLLMENT REPORT FOR THE INITIAL ANNUAL OPEN ENROLLMENT PERIOD
ASPE Issue BRIEF ADDENDUM TO THE HEALTH INSURANCE MARKETPLACE SUMMARY ENROLLMENT REPORT FOR THE INITIAL ANNUAL OPEN ENROLLMENT PERIOD For the period: October 1, 2013 March 31, 2014 (Including Additional
More informationUnemployment Insurance and Social Security Retirement Offsets
Unemployment Insurance and Social Security Retirement Offsets By National Employment Law Project December 2003 Introduction The policy of denying or reducing unemployment insurance benefits to Social Security
More informationA GUIDE TO VOTING LEAVE LAWS BY STATE
State Alabama Public and private s Time necessary to vote, not exceeding one hour, unless employee has two hours before work or after work available to vote. Alaska All s Not specified, but must allow
More informationOverview of School Choice Policies
Overview of School Choice Policies Tonette Salazar, Director of State Relations Micah Wixom, Policy Analyst CSG West Education Committee July 29, 2015 Who we are The essential, indispensable member of
More informationIRS Request for Assistance re New EIN and True Owner. Question by: Sarah Steinbeck on behalf of Leslie Reynolds. Date: 5 August 2010
Topic: IRS Request for Assistance re New EIN and True Owner Question by: Sarah Steinbeck on behalf of Leslie Reynolds Jurisdiction: Colorado/NASS Date: 5 August 2010 Jurisdiction Question(s) Have you spoken
More informationCOMPARE NEBRASKA S BUSINESS CLIMATE TO OTHER STATES. Selected Business Costs for Each State. Workers Compensation Rates
COMPARE NEBRASKA S BUSINESS CLIMATE TO OTHER STATES Selected Business Costs for Each State Workers Compensation Rates Unemployment Insurance Costs Electricity Rates Gas Rates Average Hourly Earnings in
More informationWhen the workers compensation system in New York was reformed in 2007, the system worked poorly for both employers and employees.
New York's workers' comp: High benefits, higher costs New York s workers' comp benefits have risen to enter the mainstream but they cannot explain why employers costs remain so high By Paul Jahn Executive
More informationINFORMATION BULLETIN #28 INCOME TAX MAY 2012. (Replaces Information Bulletin #28, dated September 2007)
INFORMATION BULLETIN #28 INCOME TAX MAY 2012 (Replaces Information Bulletin #28, dated September 2007) DISCLAIMER: SUBJECT: EFFECTIVE: DIGEST OF CHANGES: Information bulletins are intended to provide nontechnical
More informationArizona Form 2014 Credit for Taxes Paid to Another State or Country 309
Arizona Form 2014 Credit for Taxes Paid to Another State or Country 309 Phone Numbers For information or help, call one of the numbers listed: Phoenix (602) 255-3381 From area codes 520 and 928, toll-free
More informationDOT HS 811 523 August 2011. Time of Day and Demographic Perspective Of Fatal Alcohol-Impaired-Driving Crashes. Time of Day
TRAFFIC SAFETY FACTS Research Note DOT HS 811 523 August 2011 Time of Day and Demographic Perspective Of Fatal Alcohol-Impaired-Driving Crashes Alcohol-impaired driving continues to be one of the major
More information2014 VOCATIONAL SCHOLARSHIP PROGRAM
Transcripts American Postal Workers Union, AFL-CIO 2014 VOCATIONAL SCHOLARSHIP PROGRAM INTRODUCTION The APWU National Executive Board established the Vocational Scholarship to help students interested
More informationFuel Taxes: December 2012. A State-by-State Comparison
Fuel Taxes: A -by- Comparison December 2012 The 18th Amendment to the Washington Constitution dedicates motor fuel tax collections to highway purposes. Strategic Planning and Finance Number of s Fuel
More informationEducation Program Beneficiaries
Education Program Beneficiaries Prepared by the National Center for Veterans Analysis and Statistics January 2014 Current VA Education Programs The Post-9/11 GI Bill - Chapter 33, sections 3301-3324, of
More informationQ1 2009 Homeowner Confidence Survey. May 14, 2009
Q1 2009 Homeowner Confidence Survey Results May 14, 2009 The Zillow Homeowner Confidence Survey is fielded quarterly to determine the confidence level of American homeowners when it comes to the value
More informationState by State Summary of Nurses Allowed to Perform Conservative Sharp Debridement
State by State Summary of Nurses Allowed to Perform Conservative Sharp Debridement THE FOLLOWING ARE ONLY GENERAL SUMMARIES OF THE PRACTICE ACTS EACH STATE HAS REGARDING CONSERVATIVE SHARP DEBRIDEMENT
More informationSTATISTICAL BRIEF #273
STATISTICAL BRIEF #273 December 29 Employer-Sponsored Health Insurance for Employees of State and Local Governments, by Census Division, 28 Beth Levin Crimmel, M.S. Introduction Employees of state and
More informationNurse Aide Training Requirements, 2011
Nurse Aide Training Requirements, 2011 Background Federal legislation (Omnibus Budget Reconciliation Act of 1987) and associated regulations (42 CFR 483.152) require that Medicare- and Medicaid-certified
More information2015 National Utilization and Compensation Survey Report. Section 3 Billing Rates. Based on Data Collected: 4 th Quarter 2014
2015 National Utilization and Compensation Survey Report Section 3 Billing s Based on Data Collected: 4 th Quarter Copyright 2015 Reproduction of this report or portions thereof without express written
More informationOptRight Online: 2013 Year End Customer Guide
November 2013 Wells Fargo Business Payroll Services OptRight Online: 2013 Year End Customer Guide 2013 Wells Fargo Bank N.A. All rights reserved. Member FDIC. Welcome to the 2013 year-end customer guide
More informationCurrent State Regulations
Current State Regulations Alabama: Enacted in 1996, the state of Alabama requires all licensed massage therapists to * A minimum of 650 classroom hours at an accredited school approved by the state of
More informationHow To Vote For The American Health Insurance Program
ACEP HEALTH INSURANCE POLL RESEARCH RESULTS Prepared For: American College of Emergency Physicians September 2015 2015 Marketing General Incorporated 625 rth Washington Street, Suite 450 Alexandria, VA
More informationPrompt Payment Laws by State & Sample Appeal Letter
Prompt Payment Laws by State & Sample Appeal Letter State Payment Timeframe Penalty(ies) Contact Alabama 30 working for electronic claims; 45 paper DOI fine Alabama Department of Insurance, Life and Health
More informationConnecticut s Insurance Industry: Economic Impacts & Contributions
Connecticut s Insurance Industry: Economic Impacts & Contributions Prepared by: Connecticut Economic Resource Center, Inc. December 2006 2006 Insure Connecticut s Future, Connecticut Insurance and Financial
More informationWorkers Compensation Cost Data
Workers Compensation Cost Data Edward M. Welch Workers Compensation Center School of Labor and Industrial Relations Michigan State University E-mail: welche@msu.edu Web Page: http://www.lir.msu.edu/wcc/
More informationMedicare Advantage Cuts in the Affordable Care Act: March 2013 Update Robert A. Book l March 2013
Medicare Advantage Cuts in the Affordable Care Act: March 2013 Update Robert A. Book l March 2013 The Centers for Medicare and Medicaid Services (CMS) recently announced proposed rules that would cut payments
More information