SURVEY OF SERVICE CONTRACT LEGISLATION
|
|
- Mercy Lynch
- 8 years ago
- Views:
Transcription
1 SURVEY OF SERVICE CONTRACT LEGISLATION (FORC Journal: Vol. 23 Edition 1 - Spring 2012) Alan J. Schmitz, Esq. (720) Over the past decade numerous jurisdictions have adopted new or updated service contract legislation to supplement state oversight of a growing area of commerce. Service contracts are available for purchase by consumers for home appliances, automobiles (including recreational vehicles and other motor vehicles), and for new and used homes (both structural and including for home heating and cooling systems). The regulation and oversight of service contracts on a state by state basis is by no means uniform and it is incumbent on regulatory counsel to review each state's regulatory scheme when representing service contract providers and administrators. The purpose of this article is to provide regulatory counsel with a starting place to identify each state's relevant service contract authority, if any. Generally service contract legislation can be divided into three major categories of regulatory oversight: (i) complete service contract oversight based on the NAIC's model service contract legislation; (ii) partial service contract oversight; and (iii) no applicable legislation or an indication from state regulators or legislators that service contracts do not constitute insurance and are unregulated or regulated in a very limited manner. In addition to the three general categories of legislation, often one finds differences in the manner of regulation depending upon whether the service contract is related to a motor vehicle (e.g. manufacturer's exemptions from the application of service contract legislation), an appliance (e.g California's "Bureau of Electronics and Appliance Repair, Home Furnishings and Thermal Insulation"), or a residential service contract. Category One The NAIC's model "Service Contracts Act" was adopted in The salient features of legislation based upon the NAIC model are as follows: A stated purpose that the legislation is adopted to create a legal framework within which service contracts are defined and sold within the particular jurisdiction. The framework provides that service contracts are not deemed to be insurance and not otherwise subject to the state's insurance laws; Exemptions are created for warranties (made by manufacturers without separate consideration that are not negotiated or separated from the sale of the product) and maintenance agreements (provides for scheduled maintenance only), including those service contracts offered by public utilities, service contracts offered by motor vehicle manufacturers, service contracts sold to persons other than consumers, and service contracts for a purchase price not meeting a defined floor amount (e.g. $100); Defines a service contract as an agreement for: (i) a separately stated consideration; (ii) for a specific duration or term; (iii) to provide service, repair or replacement of property (or indemnification for the costs thereof); (iv) for the operational or structural failure of any motor vehicle, residential or other property; and (v) due to a defect in materials, workmanship, or normal wear & tear; Establishes a process wherein a service contract seller and/or a service contract administrator must demonstrate financial responsibility such that: o All service contracts sold are backed by a "reimbursement insurance policy" issued by an insurer licensed, registered (in the case of a risk SURVEY OF SERVICE CONTRACT LEGISLATION 1
2 retention group), or otherwise authorized (authorized non-admitted surplus lines insurer) to do business in the state 1 ; or o All service contracts are backed by a funded reserve account based upon a percentage of the gross consideration received for the service contract coupled with a financial security deposit consisting of a surety bond, securities deposited with the designated regulator, cash, letter of credit, or another form of acceptable security; or o The service contract seller maintains together with its parent company a net stockholders' equity in excess of a defined amount (e.g. $100,000,000) demonstrated by submission of a Form 10-K filed with the Securities and Exchange Commission; Service contract sellers and/or administrators must register with the insurance commissioner (or other designated regulator) using such forms as are provided; Various required consumer protection provisions that may include: o A cut-through clause in the reimbursement policy allowing the consumer to seek payment or indemnification of costs associated with a service contract directly from the reimbursement policy insurer in the event the service contract seller does not reimburse or pay on behalf of the consumer any amount such service contract seller is legally obligated to pay; o Requirements that service contracts contain clear, understandable and easy to read language; o A disclosure that the obligations of the service contract seller are insured by a reimbursement insurance policy (if that option to demonstrate financial responsibility is used) and identifying the name and address of the reimbursement policy insurer; o Various additional consumer protections related to cancellation or surrender of the service contract for full refunds and associated timelines; o Whether a deductible applies, notice requirements and timelines, clear delineation of exclusions or restrictions, the use of non-original manufacturer's parts for motor vehicles, and other various consumer protections 2 ; and Record keeping requirements requiring service contract sellers and administrators to maintain copies of each service contract sold, contact information of purchasers, and written claims files for a designated period of time (usually consistent with market conduct record retention requirements in the state). States that have adopted a comprehensive version of the NAIC model act for service contracts in at least one area (motor vehicle, residential or appliance service contracts) are as follows. In addition to the legislative authority listed, many states have promulgated administrative rules and regulations to supplement the legislation. SURVEY OF SERVICE CONTRACT LEGISLATION 2
3 Alabama: et seq.; Arizona: et seq.; Arkansas: et seq. and et seq.; California: 9855 et seq. (appliances), et seq. (motor vehicle), et seq. (residential); Hawaii: 481X-1 et seq; Idaho: A and et seq. (motor vehicle); 3 Illinois: 215 ILCS 152/1 et seq.; Iowa: 523C.1 et seq. (residential), 516E.1 et seq. (motor vehicle); Louisiana: 22: et seq. (residential), 22:361 et seq. (motor vehicle); 4 Maine: 24-A/7101 et seq.; Maryland: et seq.; Minnesota: 59B.01 et seq.; Mississippi: et seq. (motor vehicle), (all others); 5 Missouri: et seq. (motor vehicle), et seq. (all others); Nebraska: et seq. (motor vehicle), (all others); 6 Nevada: 690C.010 et seq.; New Hampshire: 415-C:1 et seq.; New Mexico: 59A-58-1 et seq.; New York: Regulation No. 155 concerning service contracts; North Carolina: et seq. (motor vehicle & appliances); 7 Oklahoma: 36/6601 et seq. ("service warranty associations" for motor vehicle service contracts), 36/6750 et seq. (residential); Oregon: 646A.150 et seq.; South Carolina: et seq.; Texas: et seq.; Utah: 31A-6a-101 et seq.; Vermont: 8/4247 et seq.; Washington: et seq.; Wyoming: et seq. Category Two The following states have adopted a more limited scheme of regulating service contracts by simply excluding service contracts from falling under their respective insurance codes, but not otherwise setting out the full panoply of registration and the financial responsibility requirements contained in the statutory provisions of the NAIC model states. Category Three Alaska: (excludes appliance and residential services contracts for the insurance code), (motor vehicle); Colorado: (residential), et seq. (motor vehicle); Connecticut: (appliance & motor vehicle); 38a-320 (residential); 8 Georgia: ; 9 Kansas: a (service contracts exempted from regulation as insurance); Kentucky: ; 10 Massachusetts: 175/149F et seq. (home warranty company licensure), 174B/9 (regulates auto clubs); Montana: et seq.; 11 North Dakota: (service contracts on property generally), (motor vehicle); 12 Ohio: and (residential); 13 Virginia: et seq.; West Virginia: ; Wisconsin: (residential), et seq. (motor clubs) The remaining jurisdictions provide limited guidance on the regulation of service contracts. Absent any specific authority, it would appear that the state insurance code would apply by default - especially the provisions concerning what constitutes a contract of insurance or conducting the business of insurance in the jurisdiction. Delaware: See, Insurance Bulletin No. 5 (Domestic/Foreign Insurers); DC: No provisions; Indiana: See, Insurance Bulletin No. 78; Michigan: No provisions; 14 New Jersey: 17:18-19 (regulation of vehicle protection product warranties); Pennsylvania: 40/477f; South Dakota: ; Tennessee: Attorney General Opinion No ; SURVEY OF SERVICE CONTRACT LEGISLATION 3
4 Finally, Florida merits a category of its own with its comprehensive licensure process of service agreement companies under section Specific provisions apply to appliance service agreements, motor vehicle service agreements, and to residential (home warranty) service agreements. Florida's approach is by far the most comprehensive regulatory approach in the country. Endnotes 1. State legislation may vary as to the type of insurer or the circumstances under which an insurer may issue a service contract reimbursement insurance policy. Not all states make clear whether an authorized non-admitted insurer is acceptable using the undefined phrase "authorized insurer" in the state legislation. In fact, informal contact with state regulators may yield varying interpretations of whether the term "authorized insurer" means "admitted insurer" or includes authorized non-admitted surplus lines carriers. Further, restrictions may exist for risk retention groups such that an RRG must maintain a minimum surplus to issue a reimbursement insurance policy or that an RRG may not act as the reimbursement insurance policy issuer for an "affiliated entity." Finally, restrictions on an admitted insurer issuing the reimbursement policy may exist with regard to surplus minimums and/or a limited premium to surplus ratio. 2. As more and more states adopt or amend service contract legislation the area with the most lack of uniformity are the various required consumer protection provisions. Service contact sellers often use a "state amendments" section at the end of their printed service contract forms to list the various state exceptions associated with required consumer protections. 3. Idaho's comprehensive provisions apply only to motor vehicle service contracts. 4. Louisiana's legislative scheme applies service contract type legislation for residential service contracts. In the context of motor vehicles, Louisiana licenses "vehicle mechanical breakdown insurers"creating a differing approach between the two areas. There is no legislation concerning appliance service contracts. 5. Mississippi regulates vehicle service contracts. Other service contracts are exempt from regulation as insurance except for the purpose of applying Mississippi's Consumer Protection Act. 6. Nebraska regulates vehicle service contracts. Other service contracts are exempt from regulation as insurance. 7. North Carolina defines any "warranty" relating to fixtures to real property as a contract of insurance, except a warranty made by a builder and except a warranty providing for the repair or replacement of the items covered by the warranty for defective parts and mechanical failure or resulting from ordinary wear and tear. It is unlawful for any person to issue a warranty unless that person has posted a surety bond. 8. Connecticut defines "home warranty contract" or "home warranty service agreement" as constituting a contract of insurance. 9. Georgia defines service contracts wherein the risk of and expense of any portion of a failure or breakdown as property insurance. The insurance code is deemed not apply in the case of a residential service contract if certain financial responsibility measures are provided by the obligor and various consumer protection provisions are demonstrated in the residential service contract. 10. Kentucky's statutory provisions provide that a service contract to repair, replace, or maintain consumer products shall not be insurance, if the maker of the service contract registers with the insurance commissioner and provides: (i) evidence of a sufficient net worth, as determined by the commissioner, to assure the SURVEY OF SERVICE CONTRACT LEGISLATION 4
5 performance of the duties of the maker created by all of the contracts made by the maker; or (ii) evidence of an insurance policy or performance bond with an authorized insurer to assure the performance of the duties of the maker created by all of the service contracts made by the maker. 11. See also, et seq. concerning service contracts offered by motor clubs. Section (10) generally excludes service contracts from the insurance code. 12. See also, North Dakota Insurance Bulletin Motor vehicle service contracts are not regulated as insurance pursuant to Griffin Systems, Inc. v. Ohio Department of Insurance, 575 N.E.2d 803 (1991). 14. If a residential service contract's term is interrupted by a strike or work stoppage, then the duration of the service contract term is extended by the period of strike or work stoppage. See, a. 15. See, et seq. (appliances); et seq. (motor vehicles); et seq. (residential). SURVEY OF SERVICE CONTRACT LEGISLATION 5
Public 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 informationNON-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 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 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 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 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 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 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 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 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 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 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 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-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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 informationCompulsory Auto Insurance and Financial Responsibility Laws State Reporting Programs
NATIONAL CONFERENCE OF STATE LEGISLATURES EMPLOYMENT AND INSURANCE PROGRAM Compulsory Auto Insurance and Laws State Reporting Programs 1 Alabama 32-7-6 32-7A-6 2000 32-7A-7 32-7A-7 Alaska 28.20 28.22.011
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 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 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 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 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 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 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 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 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 informationLow-Profit Limited Liability Company (L3C) Date: July 29, 2013. [Low-Profit Limited Liability Company (L3C)] [July 29, 2013]
Topic: Question by: : Low-Profit Limited Liability Company (L3C) Kevin Rayburn, Esq., MBA Tennessee Date: July 29, 2013 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado
More informationMINIMUM CAPITAL & SURPLUS AND STATUTORY DEPOSITS AND WHO THEY PROTECT. By: Ann Monaco Warren, Esq. 573.634.2522
MINIMUM CAPITAL & SURPLUS AND STATUTORY DEPOSITS AND WHO THEY PROTECT By: Ann Monaco Warren, Esq. 573.634.2522 With the spotlight on the financial integrity and solvency of corporations in the U.S. by
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 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 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 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 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 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 informationHow To Get A Surplus Line Insurance Policy In The United States
State Alabama Alaska Arizona Arkansas California Exhibit A Non Admitted Carrier Disclosure Notices to the Insured Disclosure This contract is registered and delivered as a surplus line coverage under the
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 informationLLC Member/Manager Disclosure Question by: Cathy Beaudoin. Jurisdiction. Date: 01 March 2011. LLC Member/Manager Disclosure 2011 March 01
Topic: LLC Member/Manager Disclosure Question by: Cathy Beaudoin : Maine Date: 01 March 2011 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Our statement of information (aka annual
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 informationSTATE SECURITES EXEMPTIONS & LEGENDS
STATE SECURITES EXEMPTIONS & LEGENDS 1 Whether you raise capital by selling equity or debt, the offering will be viewed as selling securities. Each securities offering must either be registered with federal
More informationSupplier Business Continuity Survey - Update Page 1
Supplier Business Continuity Survey - Update Page 1 Supplier Business Continuity Survey A response is required for every question General Information Supplier Name: JCI Supplier Number: Supplier Facility
More informationCensus Data on Uninsured Women and Children September 2009
March of Dimes Foundation Office of Government Affairs 1146 19 th Street, NW, 6 th Floor Washington, DC 20036 Telephone (202) 659-1800 Fax (202) 296-2964 marchofdimes.com nacersano.org Census Data on Uninsured
More informationNAIC Annuity Suitability Requirements by State
NAIC Annuity Suitability Requirements by Alabama Alaska 10/16/2011 Arizona Arkansas If you obtained a life insurance license prior to 10/16/11, you must complete the NAIC course by 4/16/12. If you obtained
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 informationNurse Aide Training Requirements, October 2014
Nurse Aide Training Requirements, October 2014 Background Federal legislation (Omnibus Budget Reconciliation Act of 1987) and associated regulations (42 CFR 483.152) require that Medicare- and Medicaid-certified
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 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 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 informationAttachment A. Program approval is aligned to NCATE and is outcomes/performance based
Attachment A The following table provides information on student teaching requirements across several states. There are several models for these requirements; minimum number of weeks, number of required
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 informationAPPENDIX 6-A. DETAILED DATA FOR EQUIPMENT PRICE MARKUPS TABLE OF CONTENTS
APPENDIX 6-A. DETAILED DATA FOR EQUIPMENT PRICE MARKUPS TABLE OF CONTENTS 6-A.1 6-A.2 6-A.3 6-A.4 6-A.5 6-A.6 DETAILED WHOLESALER COST DATA... 6-A-1 DETAILED MECHANICAL CONTRACTOR DATA... 6-A-2 DETAILED
More informationConsent to Appointment as Registered Agent
Consent to Appointment as Registered Agent This form is used by the person or business entity that agrees to act as the registered agent for a limited liability company. Every person or business entity
More informationQuestion for the filing office of Texas, Re: the Texas LLC act. Professor Daniel S. Kleinberger. William Mitchell College of Law, Minnesota
Topic: Question by: : Question for the filing office of Texas, Re: the Texas LLC act Professor Daniel S. Kleinberger William Mitchell College of Law, Minnesota Date: March 18, 2012 Manitoba Corporations
More informationMASS MARKETING OF PROPERTY AND LIABILITY INSURANCE MODEL REGULATION
Table of Contents Model Regulation Service January 1996 MASS MARKETING OF PROPERTY AND LIABILITY INSURANCE MODEL REGULATION Section 1. Section 2. Section 3. Section 4. Section 5. Section 6. Section 7.
More informationModel Regulation Service October 1993
Table of Contents Section 1. Section 2. Section 3. Section 4. Section 5. Section 6. Section 7. Section 1. Model Regulation Service October 1993 PERMITTING SMOKER/NONSMOKER MORTALITY TABLES Authority Purpose
More informationNational Surety Leader
National Surety Leader Email: Underwriting@SuretyOne.org Facsimile: 919-834-7039 Mail: P.O. Box 37284, Raleigh, NC 27627 MORTGAGE BROKER BONDS MORTGAGE LOAN ORIGINATOR BONDS MORTGAGE LENDER BONDS STATE-BY-STATE
More informationCommission Membership
Multistate Tax Commission Update Joe Huddleston Executive Director 2008 Federation of Tax Administrators Annual Meeting Philadelphia, Pennsylvania Commission hip As of July 1, 2007 Compact Sovereignty
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 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 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 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 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 informationState Universal Fund Surcharge Exemption Certificate
State Universal Fund Surcharge Exemption Certificate CUSTOMER is purchasing telecommunications services for resale in the states identified below. CUSTOMER certifies that is a telecommunications services
More informationCancellation/Nonrenewal Surplus Lines Exemptions
Cancellation/Nonrenewal Surplus Lines Exemptions * Indicates updates in laws or regulations for the state Contact: Tina Crum, tina.crum@pciaa.net, 847-553-3804 Disclaimer: This document was prepared by
More informationState Agency Name Link to and/or Information about Complaint Process
Alabama Alabama Alabama Commission on Higher - Office of Institutional Effectiveness and Planning Alabama Department of Postsecondary - Office of Private School Licensing Division Complaints for out 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 informationFacing Cost-Sensitive Shoppers, Health Plan Providers Must Demonstrate Value
w Reports: Health Insurance Marketplace Exchange Enrollment Satisfaction Improves Significantly in Second Year Facing Cost-Sensitive Shoppers, Health Plan Providers Must Demonstrate Value WESTLAKE VILLAGE,
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 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 informationZurich Term Death Benefit Protection With Options
Zurich Term Death Benefit Protection With Options Offered by Zurich American Life Insurance Company Zurich Term life insurance provides death benefit protection plus a contractual right to convert to any
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 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 informationCounty - $0.55/$500 - $.75/$500 depending on +/- 2 million population 0.11% - 0.15% Minnesota
22-Apr-13 State Deed Transfer and Mortgage Tax Rates, 2012 Alabama State Tax Description Transfer Fee Rate Deeds $0.50/$500 0.10% Mortgages $0.15/$100 0.15% Alaska Arizona $2 fee per deed or contract Flat
More informationNCSL Capitol Security Survey (2009 2010)
NCSL Capitol Security Survey (2009 2010) 1. Please list your state Alabama 2 3% Alaska 1 2% Arizona 0 0% Arkansas 1 2% California 1 2% Colorado 3 5% Connecticut 0 0% Delaware 1 2% Florida 1 2% Georgia
More informationImperfect Protection. Using Money Transmitter Laws to Insure Prepaid Cards
ISSUE BRIEF PROJECT CONSUMER NAME FINANCIAL SECURITY Imperfect Protection Using Money Transmitter Laws to Insure Prepaid Cards General purpose reloadable prepaid cards allow customers to direct deposit
More informationExpanding Your Business Through Franchising What Steps You Need to Take to Successfully Franchise Your Business. By Robert J.
Expanding Your Business Through Franchising What Steps You Need to Take to Successfully Franchise Your Business By Robert J. Steinberger What is a Franchise? California Corporation Code Section 31005.
More informationState Attorneys General Investigations Experience
State Attorneys General Investigations Experience Individual & Multistate Investigation Experience Multistate Investigation Experience Note: Click state name for experience information troutmansanders.com
More informationDelivery of Recording Laws: Are Established Business Relationship Calls Exempt from Federal and State Bans 1?
Delivery of Recording Laws: Are Established Business Relationship Calls Exempt from Federal and State Bans 1? Jurisdiction Federal-TCPA (47 USC 227; 47 CFR 64.1200) Federal-TSR (effective until Sept. 1,
More informationI have been asked to pose the following questions to the list serve regarding disaster recovery plans
Topic: Question by: : Disaster Recovery Plan Scott W. Anderson Nevada Date: November 19, 2012 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District
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 informationExhibit 57A. Approved Attorney Fees and Title Expenses
Exhibit 57A Approved Attorney Fees and Title Expenses Written pre-approval from Freddie Mac is required before incurring any expense in excess of any of the below amounts. See Sections 71.19 and 71.24
More informationNon-Profit Entity Conversion. Question by: Julia Dale. Date: February 6, 2012. [Non-Profit Entity Conversion] [2012 February 07]
Topic: n-profit Entity Conversion Question by: Julia Dale : Michigan Date: February 6, 2012 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California See below under additional comments Colorado
More informationSample/Excerpts ONLY Not Full Report
Sample/Excerpts ONLY Not Full Report Contents at a Glance CONTENTS AT A GLANCE... 2 HOME AUTOMATION USA MARKET... 4 DESCRIPTION... 4 KEY BENEFITS... 4 KEYWORDS... 4 REGION-BASED HOME AUTOMATION MARKET
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 information