FERC and the Recent ROE Giveaway
|
|
|
- Anis Anthony
- 5 years ago
- Views:
Transcription
1 FERC and the Recent ROE Giveaway R. Mihai Cosman CPUC Energy Division
2 Energy Policy Act of 2005 Congress determined that there is a need for rate incentives to encourage investment in transmission infrastructure Congress added a new section 219 to the FPA directing the FERC to establish, by rule, incentive-based (including performance-based) rate treatments for electric transmission FERC issued Order No. 679, which sets forth processes and standards under which a public utility can seek transmission rate incentives under sec. 219
3 FERC Order No. 679 THE PROPOSED INCENTIVE RATE MUST DEMONSTRATE A NEXUS BETWEEN THE INCENTIVE SOUGHT AND THE INVESMENT BEING MADE (1) Any incentive-based ROE must fall within the range of reasonableness established by the Commission for the particular entity requesting the ROE for its investment in new transmission facilities; 1 (2) While the incentive-based ROE will continue to fall within the traditional zone of reasonableness it will be adjusted upward and will be higher than would otherwise have been granted absent the incentive; 2 (3) No specific ROE adders are established; 3 (4) The Commission will determine the level of the incentive-based ROE on a case-by-case basis when an application for an incentive-based ROE is filed with the Commission; 4 (5) To receive an incentive-based ROE, a public utility must support the ROE request by demonstrating how the new facilities will ensure reliability or reduce transmission congestion. 5 1)See Order No. 679, FERC Stats. & Regs. 31,222 at P (2006) 2) Id. 3) Id. 4)Id. 5) Id.
4 Transcos in California Atlantic Path 15 Startrans FERC approved ROE of 13.5% FERC approved ROE of 13.5% Nevada Hydro FERC ruled ROE to be set within the upper end of the zone of reasonableness Must use FERC s established DCF methodology and take direction from Atlantic Path regarding proxy groups Based on track record (using the suggested proxy group), FERC would be expected to approve an ROE of 13.5%
5 FERC Approves Southern California Edison s Request for Transmission Incentives granted a 125-basis point ROE incentive for Tehachapi and DPV2 granted a 75-basis point ROE incentive for Rancho Vista granted a 50-basis point ROE incentive for ISO participation granted recovery in rate-base of 100% of CWIP during construction granted 100% recovery of prudently incurred abandonment cost Query: How will these incentives be incorporated in a black-box settlement where no ROE is specified?
6 Energy Gateway Transmission Expansion Project $6 billion project involving eight segments covering portions of Nevada, Idaho, Oregon, Utah, Washington and Wyoming FERC granted 200-basis point incentive on top of the base ROE (no sec. 205 rate filing yet to establish a base ROE) Based on recent track record, FERC would be expected to approve an overall ROE in the high 12% or low 13%
7 New York Regional Interconnect (NYRI) FERC granted a 275-basis point ROE incentive 125 basis points for a combined transmission and advanced technology incentive 100 basis points for forming a Transco 50 basis points for participating in an ISO No base ROE since NYRI has yet to submit a sec. 205 rate filing Based on recent track record, with a 275-basis point adder, FERC may approve an overall ROE well beyond 13% NY Public Service Commission has yet to permit the line or determine if the transmission line either ensures reliability or reduces congestion
8 Central Maine Power Company s Maine Power Reliability Program Project FERC granted a 125-basis point ROE incentive Conditionally approved the recovery of 100% of CWIP in rate-base Approved the recovery of 100% of prudently incurred costs associated with abandonment Central Maine has not yet submitted a sec. 205 filing Incentives subject to ISO New England including the project in its regional system plan as a reliability transmission upgrade
9 Pepco Holdings Inc. s Mid-Atlantic Power Pathway (MAPP) project 500 kv, 230-mile transmission line from Virginia to New Jersey crossing under the Chesapeake Bay FERC authorized an overall ROE of 12.8% a 150-basis point incentive on top of the company s existing base ROE of 11.3%. FERC also authorized full recovery of construction work in progress and prudently incurred abandoned plant costs. The rates took effect Nov. 1, 2008.
10 IOU ROE from 10K filed at SEC for 2007 (no asterisk), Commission Responses (***) and Public Utilities Fortnightly (2007* or 2006**) ROE File 63 Total Entries Company Alabama Power Arizona Public Service Entergy AR Oklahoma Gas & Electric AR Pacific Gas & Electric CA Southern California Edison San Diego Gas & Electric Public Service Co CO Progress Energy FL Florida Power & Light ROE 13.75% 10.75%* 11.00% 10.00%* 11.35% in the General Rate Case and no Transmission Owner ROE (black box settlement at FERC)*** 11.50% in the General Rate Case and no Transmission Owner ROE (black box settlement at FERC)*** 11.10% (GRC) & 11.35% (TO FERC)*** 10.50%** 11.75% No ROE for earnings (special capped rate formula); for additions to rate base the ROE is 11.75%
11 Cont d Company Georgia Power Idaho Power Ameren CILCO IL Ameren CIPS IL Commonwealth Edison IL Ameren IP IL Southern Indiana Gas & Electric Kansas City Power & Light KS Kentucky Power Co Duke Energy KY Entergy Gulf States LA Entergy LA Entergy NOLA Cleco Power LA Southwest Electric Power LA 11.25% 10.25%** 10.12%** 10.08%** 10.04%** 10.08%** 10.40%* 12.60%** 10.50%** 11.50%** 10.65% 10.25% 10.75% 11.25% % (August 2008) ROE
12 Cont d Company Maine Public Service Potomac Electric Power MD Delmarva Power & Light MD Detroit Edison Consumers Energy MI Interstate Power & Light MN Northern States Power MN Entergy Mississippi Mississippi Power Kansas City Power & Light MO Aquila Inc MO Ameren UE MO Sierra Pacific Power NV Unitil Energy Systems NH Central Hudson Gas & Electric NY 10.20%** 10.00%* 10.00%* 11.00% 10.70% 10.39%** 10.54%** 11.05%*** 12.98%*** 11.25%** 10.25%* 10.20%* 10.60%** 9.67%** 9.60%** ROE
13 Cont d Company Duke Energy Carolinas NC Progress Energy Carolinas SC South Carolina Electric & Gas Entergy Gulf States TX PacifiCorp UT Green Mountain Power VT Appalachian Power VA Puget Sound Energy WA PacifiCorp WA Avista WA APCo/Wheeling (AEP Utilities) WV MonPower/PE (APS Utilities) WV Wisconsin Power & Light Wisconsin Public Service 12.25%*** 12.75%*** 11.00%*** 10.95% 10.25%** 10.25%** 10.00% 10.40%*** 10.20%*** Avista WA 10.50%*** 10.50%*** 10.80%* 10.90%* ROE
14 Cont d Company Montana Dakota Utilities WY Rocky Mountain Power WY Cheyenne Light, Fuel & Power WY ROE None Authorized Authorized rate of return on rate base (9.96%) only. Effective 02/01/94*** 10.25% - Effective 05/01/08*** 10.90% - Effective 01/01/08***
Age of Insured Discount
A discount may apply based on the age of the insured. The age of each insured shall be calculated as the policyholder s age as of the last day of the calendar year. The age of the named insured in the
ACORD Forms Updated in AMS R1
ACORD Forms Updated in AMS360 2017 R1 The following forms will use the ACORD form viewer, also new in this release. Forms with an indicate they were added because of requests in the Product Enhancement
NCSL Midwest States Fiscal Leaders Forum. March 10, 2017
NCSL Midwest States Fiscal Leaders Forum March 10, 2017 Public Pensions: 50-State Overview David Draine, Senior Officer Public Sector Retirement Systems Project The Pew Charitable Trusts More than 40 active,
Comparative Revenues and Revenue Forecasts Prepared By: Bureau of Legislative Research Fiscal Services Division State of Arkansas
Comparative Revenues and Revenue Forecasts 2010-2014 Prepared By: Bureau of Legislative Research Fiscal Services Division State of Arkansas Comparative Revenues and Revenue Forecasts This data shows tax
STATE TAX WITHHOLDING GUIDELINES
STATE TAX WITHHOLDING GUIDELINES ( Guardian Insurance & Annuity Company, Inc. and Guardian Life Insurance Company of America (hereafter collectively referred to as Company )) (Last Updated 11/2/215) state
BY THE NUMBERS 2016: Another Lackluster Year for State Tax Revenue
BY THE NUMBERS 2016: Another Lackluster Year for State Tax Revenue Jim Malatras May 2017 Lucy Dadayan and Donald J. Boyd 2016: Another Lackluster Year for State Tax Revenue Lucy Dadayan and Donald J. Boyd
ACORD Forms in ebixasp (03/2004)
ACORD Forms in ebixasp (03/2004) Form number Form Name Edition Date 1 Property Loss Notice 2002/1 2 Automobile Loss Notice 2002/1 3 General Liability Notice of Occurrence/Claim 2002/1 4 Workers Compensation
36 Million Without Health Insurance in 2014; Decreases in Uninsurance Between 2013 and 2014 Varied by State
36 Million Without Health Insurance in 2014; Decreases in Uninsurance Between 2013 and 2014 Varied by State An estimated 36 million people in the United States had no health insurance in 2014, approximately
medicaid a n d t h e How will the Medicaid Expansion for Adults Impact Eligibility and Coverage? Key Findings in Brief
on medicaid a n d t h e uninsured July 2012 How will the Medicaid Expansion for Adults Impact Eligibility and Coverage? Key Findings in Brief Effective January 2014, the ACA establishes a new minimum Medicaid
Installment Loans CHARTS. No cap other than unconscionability:
NCLC NATIONAL CONSUMER LAW CENTER Installment Loans WILL STATES PROTECT BORROWERS FROM A NEW WAVE OF PREDATORY LENDING? Copyright 2015, National Consumer Law Center, Inc. CHARTS CHART 1 Full APRs Allowed
American Memorial Contract
American Memorial Contract Please complete all pages of the contract and send it back to Stephens- Matthews with a copy of each state license you choose to appoint in. You are required to submit with the
STATE MOTOR FUEL TAX INCREASES:
STATE MOTOR FUEL TAX INCREASES: 2013-2018 Since 2013, 27 states have increased or adjusted taxes on motor fuel to support needed transportation investments. Twenty-four of those states increased their
Highlights. Percent of States with a Decrease in MH Expenditures from Prior Year: FY2001 to 2010
FY 2010 State Mental Health Revenues and Expenditures Information from the National Association of State Mental Health Program Directors Research Institute, Inc (NRI) Sept 2012 Highlights SMHA Funding
Health Insurance Price Index for October-December February 2014
Health Insurance Price Index for October-December 2013 February 2014 ehealth 2.2014 Table of Contents Introduction... 3 Executive Summary and Highlights... 4 Nationwide Health Insurance Costs National
Household Income for States: 2010 and 2011
Household Income for States: 2010 and 2011 American Community Survey Briefs By Amanda Noss Issued September 2012 ACSBR/11-02 INTRODUCTION Estimates from the 2010 American Community Survey (ACS) and the
State, Local and Net Tuition Revenue Supporting General Operating Expenses of Higher Education, U.S., Fiscal Year 2010, Current (unadjusted) Dollars
State, Local and Net Tuition Revenue Supporting General Operating Expenses of Higher Education, U.S., Fiscal Year 2010, Current (unadjusted) Dollars Net Tuition $51.3 Billion 37% All State Support $73.7
Update: 50-State Survey of Retiree Health Care Liabilities Most recent data show changes to benefits, funding policies could help manage rising costs
A fact sheet from Dec 2018 Update: 50-State Survey of Retiree Health Care Liabilities Most recent data show changes to benefits, funding policies could help manage rising costs Getty Images Overview States
STATE MOTOR FUEL TAX INCREASES:
Since 2013, 26 states have increased or adjusted taxes on motor fuel to support needed transportation investments. Twenty-three of those states increased their state gas tax, while three states Kentucky,
kaiser medicaid and the uninsured commission on The Cost and Coverage Implications of the ACA Medicaid Expansion: National and State-by-State Analysis
kaiser commission on medicaid and the uninsured The Cost and Coverage Implications of the ACA Expansion: National and State-by-State Analysis Executive Summary John Holahan, Matthew Buettgens, Caitlin
MINIMUM WAGE INCREASE GUIDE
2017-2018 MINIMUM WAGE INCREASE GUIDE The Federal minimum wage has been $7.25 since 2009, but many states and localities have passed their own minimum wage laws. Employers must pay non-exempt employees
Final Paycheck Laws by State
ALABAMA AL No Provision No Provision ALASKA AK 23.05.140(b) ARIZONA AZ Ariz. Rev. Stat. 23-350, 23-353 ARKANSAS AR Ark. Code Ann. 11-4-405 CALIFORNIA CA Cal. Lab. Code 201 to 202, 227.3 COLORADO CO Colo.
Insufficient and Negative Equity
Insufficient and Negative Equity Lack Of Equity Impedes The Real Estate Market Mark Fleming Chief Economist December, 2011 70% 60% 50% 40% 30% Negative Equity Highly Concentrated Negative Equity Share,
MINIMUM WAGE INCREASE GUIDE
2017-2018 MINIMUM WAGE INCREASE GUIDE The Federal minimum wage has been $7.25 since 2009, but many states and localities have passed their own minimum wage laws. Employers must pay non-exempt employees
Data Note: What if Per Enrollee Medicaid Spending Growth Had Been Limited to CPI-M from ?
Data Note: What if Per Enrollee Medicaid Spending Growth Had Been Limited to CPI-M from 2001-2011? Rachel Garfield, Robin Rudowitz, and Katherine Young Congress is currently debating the American Health
LIFE AND ACCIDENT AND HEALTH
201 FOR THE YEAR ENDED DECEMBER 1, 201 LIFE AND ACCIDENT AND HEALTH 201 Schedule A - Part 1 - Real Estate Owned Schedule A - Part 2 - Real Estate Acquired and Additions Made Schedule A - Part - Real Estate
TThe Supplemental Nutrition Assistance
STATE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM PARTICIPATION RATES IN 2010 TThe Supplemental Nutrition Assistance Program (SNAP) is a central component of American policy to alleviate hunger and poverty.
Long-Term Care Partnership Overview & Training Requirements Guide
Long-Term Care Partnership Overview & Training Requirements Guide Version Sept. 12, 2012 M28108 Contents LONG-TERM CARE PARTNERSHIP OVERVIEW & TRAINING REQUIREMENTS GUIDE Long-Term Care Partnership Overview...4
Non-Financial Change Form
Non-Financial Change Form Please Print All Information Below Section 1. Contract Owner s Information Administrative Offices: PO BOX 19097 Greenville, SC 29602-9097 Phone number (800) 449-0523 Overnight
FISCAL YEAR 2016 AT A GLANCE Number of Authorized Firms
FISCAL YEAR 2016 AT A GLANCE Number of Authorized Firms 300,000 275,000 250,000 225,000 200,000 175,000 150,000 125,000 100,000 246,565 252,962 261,150 258,632 260,115 FY 2012 FY 2013 FY 2014 FY 2015 FY
ES Figure 1 Federal Medicaid Spending Under Current Law and the House Budget Plan, % Reduction in Spending $4,591
I S S U E P A P E R kaiser commission o n medicaid a n d t h e uninsured October 2012 National and State-by-State Impact of the 2012 House Republican Budget Plan for Medicaid John Holahan, Matthew Buettgens,
IMPORTANT TAX INFORMATION
IMPORTANT TAX INFORMATION To set up and maintain your account with WestconGroup, we require you to provide us valid Resale Certificates for all states that you are located in, as well as for any other
Health and Health Coverage in the South: A Data Update
February 2016 Issue Brief Health and Health Coverage in the South: A Data Update Samantha Artiga and Anthony Damico With its recent adoption of the Affordable Care Act (ACA) Medicaid expansion to adults,
2017 WORKBOOK. Mandatory LTC Training
2017 WORKBOOK Mandatory LTC Training ABOUT THE AUTHOR EDUCATION CREDIT AND YOUR CERTIFICATE OF COMPLETION LTC Connection specializes exclusively in LTC insurance training and education and has been working
Long-Term Care Partnership Overview & Training Requirements Guide
Long-Term Care Insurance Mutual of Omaha Insurance Company SM Long-Term Care Partnership Overview & Training Requirements Guide 75014 Version November 16, 2015 For producer use only. Not for use with the
Required Minimum Distribution Election Form for IRA s, 403(b)/TSA and other Qualified Plans
Required Minimum Distribution Election Form for IRA s, 403(b)/TSA and other Qualified Plans For Policyholders who have not annuitized their deferred annuity contracts Zurich American Life Insurance Company
Quality & Nondestructive Testing Industry. Salary Survey Your Path to the Perfect Job Starts Here.
Quality & Nondestructive Testing Industry Salary Survey 2011 Your Path to the Perfect Job Starts Here. ABOUT PQNDT PQNDT (Personnel for Quality and Nondestructive Testing) is the leading personnel recruitment
Financial Firsts: When Do People Take Their First Financial Steps? Appendix: Annotated Questionnaire 1
Financial Firsts: When Do People Take Their First Financial Steps? Appendix: Annotated Questionnaire 1 Conducted for AARP by at the University of Chicago through the Amerispeak Panel Interviews: 946 adults
State Retiree Health Care Liabilities: An Update Increased obligations in 2015 mirrored rise in overall health care costs
A brief from Sept 207 State Retiree Health Care Liabilities: An Update Increased obligations in 205 mirrored rise in overall health care costs Overview States paid a total of $20.8 billion in 205 for nonpension
Financing Unemployment Benefits in Today s Tough Economic Times
Financing Unemployment Benefits in Today s Tough Economic Times Maurice Emsellem 7 th Annual Workers Voice State Legislative Issues Conference July 19, 2003. Today s Funding Situation The Good, the Bad
Health Coverage for the Black Population Today and Under the Affordable Care Act
fact sheet Health Coverage for the Black Population Today and Under the Affordable Care Act July 2013 As of 2011, 37 million individuals living in the United States identified as Black or African American.
State Postal Abbreviation Codes
State Postal Areviation Codes State Areviation State Areviation Alaama AL Montana MT Alaska AK Neraska NE Arizona AZ Nevada NV Arkansas AR New Hampshire NH California CA New Jersey NJ Colorado CO New Mexico
PRODUCER ANNUITY SUITABILITY TRAINING REQUIREMENTS BY STATE As of September 11, 2017
PRODUCER ANNUITY SUITABILITY TRAINING REQUIREMENTS BY STATE As of September 11, 2017 This document provides a summary of the annuity training requirements that agents are required to complete for each
Percent Corporate Dividend Received Deduction. Per Share Long-Term Capital Gain Distribution
First Trust Advisors L.P 120 East Liberty Drive, Suite 400 Wheaton, IL 60187 1-800-621-1675 Fund Name (Ticker Symbol) Ordinary Qualified Corporate Dividend Received Deduction Long-Term Capital Gain Distribution
Systematic Distribution Form
Systematic Distribution Form (To be used for all Qualified Plans, IRA s and Non-Qualified Plans) (This form is not applicable to a Required Minimum Distribution ( RMD ). If you are older than 70 ½, refer
Committee on Ways and Means Democrats
DRAFT Committee on Ways and Means Democrats Representative Sandy Levin - Ranking Member Report November 7, 2013 Millions of Unemployed Americans Will Lose Benefits Unless Congress Acts Over 3 Million Will
CAH Financial Indicators Report: Summary of Indicator Medians by State
Flex Monitoring Team Data Summary Report No. 18: : Summary of Indicator Medians by State March 2016 The Flex Monitoring Team is a consortium of the Rural Health Research Centers located at the Universities
SURVEY OF STATE FUNDING FOR PUBLIC TRANSPORTATION
SURVEY OF STATE FUNDING FOR PUBLIC TRANSPORTATION SURVEY OF STATE FUNDING FOR PUBLIC TRANSPORTATION Characteristics of State Funding for Public Transportation The following report provides a summary of
Plan documents are the final arbiter of coverage. Dental Accident Critical Illness Pets Best
Benefit Disclosures Accident, Critical Illness or Dental individual coverage may not be available in all states. These individual policies have exclusions and limitations and provisions regarding termination
NASRA Issue Brief: Employee Contributions to Public Pension Plans
NASRA Issue Brief: Employee Contributions to Public Pension Plans September 2017 Unlike in the private sector, nearly all employees of state and local government are required to share in the cost of their
JH Insurance Licensing Guide
JH Insurance Licensing Guide Insurance policies and/or associated riders and features may not be available in all states. Life insurance is underwritten by John Hancock Life Insurance Company (U.S.A.),
CAH Financial Indicators Report: Summary of Indicator Medians by State
Flex Monitoring Team Data Summary Report No. 26: CAH Financial Indicators Report: Summary of Indicator Medians by State March 2018 The Flex Monitoring Team is a consortium of the Rural Health Research
New Agent Welcome Kit
New Agent Welcome Kit 4301 Morris Park Drive Mint Hill, NC 28227 (704) 568-9649 (866) 568-9649 messerfinancial.com The Trusted Partner For Talented Agents This is the foundation that MESSER Financial was
The 2019 National Multistate Tax Symposium State tax reboot The age of Multistate. February 6-8, 2019
The 2019 National Multistate Tax Symposium State tax reboot The age of Multistate February 6-8, 2019 Sales factor deep dive Defining today s Market Sheelagh Beaulieu, CVS Caremark Corporation Craig B.
Motor Vehicle Financial Responsibility Forms
Alphabetical Index Forms are listed alphabetically by form title. Important Note: The forms shown herein for each state may not be a complete listing of all the financial responsibility forms that are
How is the Affordable Care Act Leading to Changes in Medicaid Today? State Adoption of Five New Options
P O L I C Y B R I E F kaiser commission on medicaid and the uninsured How is the Affordable Care Act Leading to Changes in Medicaid Today? State Adoption of Five New Options May 2012 One primary goal of
Aetna Individual Direct Pay Commissions Schedule
Aetna Individual Direct Pay Commissions Schedule Cards Issued Broker Rate Broker Tier Per Year 1st Yr 2nd Yr 3+ Yrs Levels 11-Jan 4.00% 4.00% 3.00% Bronze 24-Dec 6.00% 4.00% 3.00% Silver 25-49 8.00% 4.00%
NASRA Issue Brief: Public Pension Plan Investment Return Assumptions
NASRA Issue Brief: Public Pension Plan Investment Return Assumptions Updated February 2017 As of September 30, 2016, state and local government retirement systems held assets of $3.82 trillion. 1 These
Motor Vehicle Financial Responsibility Forms
Alphabetical Index Forms are listed alphabetically by form title. Important Note: The forms shown herein for each state may not be a complete listing of all the financial responsibility forms that are
The Economics of Homelessness
15 The Economics of Homelessness Despite frequent characterization as a psychosocial problem, the problem of homelessness is largely economic. People who become homeless have insufficient financial resources
EMBARGOED UNTIL 12:01AM Thursday, July 24, 2014
Issuers Owing Refunds for 2013 Based on MLR reports filed through June 30, 2014 State AK Premera Blue Cross $2,626,786 $0 $0 The MEGA Life and Health Insurance Company $39,115 $0 $0 Time Insurance Company
Frequency and Severity Results by State
Frequency and Severity Results by State Based on Data Valued as of December 31, 2016 TABLE OF CONTENTS Executive Summary 2 Comparison to Trend Factors Used in Ratemaking 3 Method of Calculation 4 Caveats
Percent Corporate Dividend Received Deduction. Per Share Long-Term Capital Gain Distribution
Tax First Trust Exchange-Traded AlphaDEX Fund II First Trust Emerging Markets AlphaDEX Fund (FEM) $0.683600 56.06% --- --- --- $0.063840 100.00% --- --- --- First Trust China AlphaDEX Fund (FCA) $0.683600
Financial Transaction Form for IRA and Non-Qualified Contracts Only
Financial Transaction Form for IRA and Non-Qualified Contracts Only (Note: See Form ZA-8642 dealing with Financial Transactions for 403(b)/TSA s) Please Print All Information Below Zurich American Life
Putting Nevada in Perspective: State and Local Budgets in Recession and Recovery
Putting Nevada in Perspective: State and Local Budgets in Recession and Recovery Tracy M. Gordon Fellow, Economic Studies Prepared for Brookings Mountain West at UNLV September 17-21, 2011 1 Outline of
National Employment Law Project UNEMPLOYMENT INSURANCE FINANCING: STATE TRUST FUNDS IN RECESSION AS OF SEPTEMBER 30, 2008
National Employment Law Project UNEMPLOYMENT INSURANCE FINANCING: STATE TRUST FUNDS IN RECESSION AS OF SEPTEMBER 30, 2008 Introduction In May 2008, NELP issued a briefing paper (Unemployment Insurance
Fundamentals and Best Practices for Handling Multistate Taxation Presented Thursday, April 16, 2015
1 Fundamentals and Best Practices for Handling Multistate Taxation Presented Thursday, April 16, 2015 2 Housekeeping 3 Credit Questions Today s topic Speaker To earn RCH credit you must 4 Stay on the webinar,
The Puzzling Decline in State Sales Tax Collections
The Puzzling Decline in State Sales Tax Collections Introduction This is the first of a series of papers that will investigate fiscal problems confronting the states. In spite of low unemployment rates,
May Complaint snapshot: Debt collection
May 2018 Complaint snapshot: Debt collection Table of contents Table of contents... 1 1. Complaint volume... 2 1.1 By product... 3 1.2 By state... 8 2. Product spotlight: Debt collection... 11 2.1 Complaints
DC Contributions to the DC College Savings Plan of up to $4,000 per year by an individual, and up to $8,000 per year by married taxpayers who each mak
AK AL AR Summary of State Tax Implications for 529 Plans Current as of 04/25/2018 This information has been compiled for informational purposes only from sources believed to be reliable, however LPL makes
2Q/16 IFTA-101 (page 1)
Fuel Type: Diesel SSN/FEIN: Carrier Name: Return Due Date: August 01, 2016 F G H I J K L M N O P Jurisdiction Total IFTA Miles Taxable Miles MPG from E above Maine Bureau of Motor Vehicles IFTA Quarterly
University of Wisconsin System SFS Business Process AP /1042s/Tax Bolt-On
Contents 1099/1042-S Tax Bolt-On Process Overview... 1 Process Detail... 2 I. Search/Update for Existing Value 1099 / 1042 Records on the Bolt-On table... 2 II. Enter a New 1099/1042s records into the
Taxing Investment Income in the States New Hampshire Fiscal Policy Institute 2 nd Annual Budget and Policy Conference Concord, NH January 23, 2015
Taxing Investment Income in the States New Hampshire Fiscal Policy Institute 2 nd Annual Budget and Policy Conference Concord, NH January 23, 2015 Norton Francis State and Local Finance Initiative Urban-Brookings
2014 SUMMARY OF BENEFITS
2014 SUMMARY OF BENEFITS First Health Part D Value Plus (PDP) Prescription Drug Plan S5569, S5768 Y0022_PDP_2014_S5569_S5768_SB accepted SECTION I INTRODUCTION TO SUMMARY OF BENEFITS Thank you for your
National Vital Statistics Reports
National Vital Statistics Reports Volume 60, Number 9 September 14, 2012 U.S. Decennial Life Tables for 1999 2001: State Life Tables by Rong Wei, Ph.D., Office of Research and Methodology; Robert N. Anderson,
STATE SMALL BUSINESS CREDIT INITIATIVE: A SUMMARY OF STATES QUARTERLY REPORTS
STATE SMALL BUSINESS CREDIT INITIATIVE: A SUMMARY OF STATES QUARTERLY REPORTS DECEMBER 31, 2016 Summary Created by the Small Business Jobs Act of 2010 (P.L. 111-240) (the Act), the State Small Business
Housing Market Update. September 23, 2013
Housing Market Update September 23, 2013 Overview Housing market gradually recovering from the deepest and longest downturn since the Great Depression. Excess supply of housing largely worked off. Underlying
Quality & Nondestructive Testing Industry. Salary Survey Your Path to the Perfect Job Starts Here.
Quality & Nondestructive Testing Industry Salary Survey 2006 Your Path to the Perfect Job Starts Here. ABOUT PQNDT PQNDT had a very simple beginning as a series of favors to employers in the NDT industry.
NASRA Issue Brief: Public Pension Plan Investment Return Assumptions
NASRA Issue Brief: Public Pension Plan Investment Return Assumptions NASRA Updated February 2017 As of September 30, 2016, state and local government retirement systems held assets of $3.82 trillion. 1
The Fiscal State of the States
The Fiscal State of the States National Federation of Municipal Analysts Chicago, IL April 30, 2003 Donald J. Boyd, Director of Fiscal Studies Nelson A. Rockefeller Institute of Government Richard P. Nathan,
Table PDENT-CH (continued) This measure identifies the percentage of children ages 1 to 20 who are covered by Medicaid or CHIP Medicaid Expansion
Table PDENT-CH. Percentage of Eligibles Ages 1 to 20 who Received Preventive Dental Services, as Submitted by States for the FFY 2016 Form CMS-416 Report (n = 50 states) State Denominator Rate State Mean
Annual Compliance Questionnaire. Sample
Annual Compliance Questionnaire Create custom surveys or utilize pre-built Standard Forms to collect and analyze data regarding your reps annual compliance activities. More than just a database for warehousing
How Quickly are States Connecting Applicants to Medicaid and CHIP Coverage?
January 019 Issue Brief How Quickly are States Connecting Applicants to Medicaid and CHIP Coverage? Samantha Artiga and Maria Diaz Summary In November 018, the Centers for Medicare and Medicaid Services
National Foreclosure Report
National Foreclosure Report AUGUST 20 3.2% In August, the foreclosure inventory was down 3.2 percent from July 20, representing 58 months of consecutive year-over-year declines. Foreclosure inventory fell
Monthly Complaint Report
August 2016 Monthly Complaint Report Vol. 14 Table of contents Table of contents... 1 1. Complaint volume... 2 1.1 Complaint volume by product... 3 1.2 Complaint volume by state... 7 1.3 Complaint volume
THE COST OF MEDIGAP PRESCRIPTION DRUG COVERAGE
MPR Reference No.: 8733-330 THE COST OF MEDIGAP PRESCRIPTION DRUG COVERAGE August 6, 2001 Submitted to: Office of the Secretary Assistant Secretary for Planning and Evaluation U.S. Department of Health
First Trust Advisors L.P 120 East Liberty Drive, Suite 400 Wheaton, IL
First Trust Advisors L.P 120 East Liberty Drive, Suite 400 Wheaton, IL 60187 1-800-621-1675 Fund Name (Ticker Symbol) Ordinary Income Qualified Corporate Dividend Received Deduction Long-Term Capital Gain
Transmission of material in this release is embargoed until 8:30 a.m. (EDT) Wednesday, October 31, 2012
Transmission of material in this release is embargoed until 8:30 a.m. (EDT) Wednesday, October 31, USDL-12-2162 Technical information: Media contact: (202) 691-6199 NCSinfo@bls.gov www.bls.gov/ect (202)
Executive Summary. Introduction
Date: Regarding: 2014-2017 United States Animal Loss Claims (External Dissemination) Prepared by: David Fennig, Strategic Analyst Executive Summary The purpose of this ForeCAST SM is to analyze claims
2018 National Electric Rate Study
2018 National Electric Rate Study Ranking of Typical Residential, Commercial and Industrial Electric Bills LES Administrative Board June 15, 2018 Emily N. Koenig Director of Finance & Rates 1 Why is the
COMPARISON OF ABA MODEL RULE FOR REGISTRATION OF IN-HOUSE COUNSEL WITH STATE VERSIONS
As of September 7, 2016 2016 American Bar Association COMPARISON OF ABA MODEL RULE FOR REGISTRATION OF IN-HOUSE COUNSEL WITH STATE VERSIONS AMERICAN BAR ASSOCIATION CENTER FOR PROFESSIONAL RESPONSIBILITY
Underwriting Results by State. Based on Data Valued as of December 31, 2016
Underwriting Results by State Based on Data Valued as of December 31, 2016 TABLE OF CONTENTS Executive Summary 2 Introduction to the Underwriting Results by State 5 Underwriting Results by Component 6
A d j u s t e r C r e d i t C E I n f o r m a t i o n S T A T E. DRI Will Submit Credit For You To Your State Agency. (hours ethics included)
A d j u s t e r C r e d i t C E I n f o r m a t i o n INSURANCE COVERAGE AND CLAIMS INSTITUTE APRIL 3 5, 2019 CHICAGO, IL Delaware Georgia Louisiana Mississippi New Hampshire North Carolina (hours ethics
FLOOD. State of. INSURANCE in the US
FLOOD State of INSURANCE in the US 1 Contents State of Flood Insurance in the US... 3 Flood Insurance Program (NFIP) vs. Private Flood Insurance Carriers...4 Private Flood Insurance Carriers...6 Surplus
Electronic Supplementary Material for the Article: The Impact of Internet Diffusion on Marriage Rates: Evidence from the Broadband Market
Electronic Supplementary Material for the Article: The Impact of Internet Diffusion on Marriage Rates: Evidence from the Broadband Market By Andriana Bellou 1 Appendix A. Data Definitions and Sources This
Big Bad Banks? The Winners and Losers from Bank Deregulation in the United States
Online Internet Appendix Big Bad Banks? The Winners and Losers from Bank Deregulation in the United States THORSTEN BECK, ROSS LEVINE, AND ALEXEY LEVKOV January 2010 In this appendix, we provide additional
Tax Recommendations and Actions in Other States. Joel Michael House Research Department June 9, 2011
Tax Recommendations and Actions in Other States Joel Michael House Research Department June 9, 2011 Governors FY 2012 Recommendations 12 governors recommend net revenue (tax and fee) increases 12 governors
Required Training Completion Date. Asset Protection Reciprocity
Completion Alabama Alaska Arizona Arkansas California State Certification: must complete initial 16 hours (8 hrs of general LTC CE and 8 hrs of classroom-only CE specifically on the CA for LTC prior to
UNIFORM SALES & USE TAX CERTIFICATE
UNIFORM SALES & USE TAX CERTIFICATE The issuer and the recipient have the responsibility of determining the proper use of this certificate under applicable laws in each state, as these may change from
Uninsured Children : Charting the Nation s Progress
Uninsured Children 2009-2011: Charting the Nation s Progress by Joan Alker, Tara Mancini, and Martha Heberlein Key Findings 1. 2. 3. While nationally children s coverage rates continued to improve, more
National Organization of Life and Health Insurance Guaranty Associations
National Organization of Life and Health Insurance Guaranty Associations November 13, 2002 Dear Chief Executive Officer: Consistent with prior years, NOLHGA is providing the enclosed data regarding insolvency