Employment Tax Services



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WORKFORCE SOLUTIONS Employment Tax Services Reduce tax liability and risk. Comprehensive services designed to assist employers in identifying and recovering overpaid taxes, managing employment tax liabilities, and minimizing compliance risks.

Equifax provided over $115 million in voluntary contribution and joint account planning options this past year. Choose Equifax because of our experience, expertise, and proven results. Equifax has the experience and expertise to provide comprehensive solutions that enable employers to effectively manage unemployment tax liabilities and reduce costs. The current economic situation has placed unprecedented pressure on employers and how they manage their unemployment costs and potential tax increases. The trust fund solvency challenges at the state level and the impacts of the federal system are expected to affect unemployment costs over the next several years. Employment Tax Services Reduce Tax Liability and Risk Unemployment Tax Management Merger Acquisition Planning Employment Tax Consulting Employers should evaluate these concerns and take advantage of financial planning options, refund opportunities, and cost minimization strategies that will benefit their bottom line.

Employment Tax Services Unemployment Tax Management Our ultimate goal is to provide solid tax guidance that helps you minimize your costs while keeping you compliant. Opportunities to reduce tax liability are never overlooked because our team of employment tax experts is familiar with each state s complex regulations, deadlines, and reporting requirements. And whether it is an incorrect tax rate assignment, wage base restart, or other issue, we ll determine if your organization has overpaid and help you get that money back. Unemployment tax rate verifications - Verify tax rate assignments taxable payroll, benefit charges, tax contributions - Protest and resolve incorrect rate assignments Voluntary contribution planning - Validate taxable payroll and provide voluntary contribution savings analysis - Review tax election and provide filing requirements Joint and common rating analysis - Analyze all possible tax rate combinations based on legal entity structure - Review tax election, duration, termination process, and projected tax savings Special rating strategies - Negative write-offs - Payroll variation elections Unemployment rate forecasting - Forecast tax rates based on account experience, taxable payroll, and rate tables - Modify tax forecast based on current unemployment tax legislation Unemployment tax forecasting By monitoring key economic indicators and using sophisticated forecasting techniques, Equifax assists clients in anticipating the impact of unemployment taxes on their business which enables them to budget for significantly changing liabilities. Equifax offers two unemployment tax rate forecasting solutions: State unemployment tax rate forecasting an annual state tax rate projection solution which incorporates both state and employer variables. Federal and state unemployment tax planning and liability analysis by providing more frequent updates on the many factors impacting unemployment taxes, including a detailed analysis of the unemployment tax position, an employer can plan for the resulting impacts to its business operations throughout the year.

Employment Tax Consulting In today s business environment, companies are experiencing constant changes to legal entity structures including mergers and acquisitions, legal entity consolidations, reorganizations as a result of an emergence from bankruptcy, divestitures, and movements of business operations between related entities. Equifax has assisted thousands of clients in determining if all the required compliance obligations have been met and if overpayment of employment taxes exist. Equifax can review these historical events and bring your company into compliance and recover overpaid taxes through our Employment Tax Consulting expertise. These services include: Taxpayer advocacy - audit defense, voluntary disclosure, notice resolution Compliance reviews - review pay policies, procedures, best practices, risk exposures Alternative employer relationships - common pay agent, common paymaster, employee management company Employment tax registration and account closures - unemployment and state/local withholding tax Research and recovery - refunds, credits, rate revisions, wage base restarts Workforce planning - downsizing, alternative staffing models Refund opportunities Review past transactions involving movements of employees between legal entities, the applicable tax laws, and guidance relevant to the facts and circumstances of each transaction Examine historical employment tax filings to identify potential overpayments including Forms 940, 941, W-2, state unemployment quarterly returns, and registration/transfer paperwork Identify potential overpayments with respect to duplicated Social Security, FUTA, and SUI wage bases Analyze state unemployment tax rates to determine potential savings Verify tax rate assignments and protest incorrect determinations Review employment tax accounts for unused credits or overpayments Prepare necessary federal and state compliance documents for refund claims Follow up with the applicable taxing jurisdictions to ensure intended outcomes are achieved Employment tax research and recovery Planning Process Event Merger Acquisition Reorganization Employee movement Evaluate past transactions Effective date Predecessor Successor Total employees States involved Totals or partials Paperwork filed Research Facts and representations Employment tax filings Wage base restarts FICA, FUTA, SUI Unemployment rate assignments Compliance requirements Recovery Refunds Credits Rate revisions Form W-2 review Amended forms 940 and 941 Amended unemployment quarterly returns 1 2 3

Merger and acquisition planning Planning Process Due diligence Federal forms 940 and 941 Federal and state tax notices Unemployment tax rates Unemployment tax returns Payroll policies and procedures Past mergers and acquisitions Planning and design Facts and representations Unemployment tax analysis Successor wage treatment FICA, FUTA, SUTA Mandatory or optional transfers Implementation and compliance Compliance paperwork Benefit charge and payroll details Accounts registered and closed Status change and experience transfers Document account reconciliations Payroll integration 1 2 3 Post implementation Monitor compliance filings Address state inquiries Confirm rate transfers Protest incorrect rates Manage process to completion Refunds where required When anticipating a merger, acquisition, divestiture, or internal reorganization, there are several key federal, state, and local employment tax issues that should be addressed, including external reporting requirements and internal payroll considerations. The employment tax requirements associated with these transactions are often driven by the type of transaction (stock purchase, asset acquisition, statutory merger, divestiture, or internal reorganization). Equifax can assist in the following phases: Due diligence - Evaluate adequacy of employment tax records and compliance filings - Analyze employment tax liabilities and outstanding assessments - Gather information to analyze financial impacts of the proposed transactions Planning and design - Document facts, representations, and detailed work plan - Analyze the unemployment tax rate impact and wage base treatment FICA, FUTA, SUI of employee movement - Review transactions for mandatory and optional unemployment transfers of experience Implementation and compliance - Identify payroll integration requirements - Forms W-2, W-4, wage base carryovers - File all necessary state employment tax compliance paperwork - Maintain summary chart of accounts established and closed - Document account reconciliation information for quarter and year-end processing Post implementation - Confirm unemployment transfers of experience in rate calculations - Protest and resolve incorrect state unemployment rate assignments - Address inquiries on behalf of client Our goal in supporting our client s merger and acquisition needs is to ensure that any transaction is properly planned and reported, and that all available employment tax compliance components are effectively implemented with the best possible information. For the best results, Equifax recommends a collaborative approach to each merger and acquisition opportunity to ensure we are providing appropriate support. For more information, go to www.equifaxworkforce.com

More Equifax Workforce Solutions that save time and money > Employment Verification Offer your employees automated employment and income verifications. > Unemployment Cost Management Reduce unemployment costs through claims processing, hearing representation, and reemployment strategies. > I-9 Management Maintain compliance with immigration and E-Verify regulations by completing and storing federal I-9s electronically. > Workforce Analytics Integrate workforce and other relevant data for user-obvious reporting, analytics, and benchmarking. > Onboarding Collect and manage information for new hire forms online to increase compliance and eliminate costs. > Tax Credits and Incentives Capture all the federal, state, and local tax credits and incentives you re eligible for. > Paperless Pay Offer electronic paystubs and paycards and better manage direct deposits, W-4s, and other employee information. > W-2 Management Deliver an electronic W-2 option to your employees, including optional paper distribution, reissues, corrections, and tax software upload capability. > Employment Tax Services Receive comprehensive tax consultation to ensure you are in compliance and identify refund opportunities. > Assessments Leverage best-in-class assessments and technology to help you identify, hire, and develop the right people. Contact Us Today For more information, please contact: moreinfo@equifax.com 800-888-8277 www.equifaxworkforce.com > Garnishments Diminish the paperwork and liability of employee garnishment processing. EFX-WS-4009-09/13/2012 Equifax and EFX are registered trademarks of Equifax, Inc. Inform>Enrich>Empower is a trademark of Equifax, Inc. E-Verify is a registered trademark of the Department of Homeland Security. 2012 Equifax Workforce Solutions, a/k/a TALX Corporation, a wholly owned subsidiary of Equifax Inc., Atlanta, Georgia. All rights reserved.