Frequently Asked Questions (FAQs) About the Penalties & Interest Project
|
|
- Fay Harris
- 5 years ago
- Views:
Transcription
1 Frequently Asked Questions (FAQs) About the Penalties & Interest Project General Project Information Question What does Go Live mean? When will the penalty and interest regulations be effective? Answer Go Live is the date when the SAP system will be operational and ready for use. The system went live August 29, The current proposed effective date for the penalty and interest regulations is July Regulations Approval Process Question How does the regulation approval process work? What is the timeline for implementing Penalties and Interest Regulations? Where can I find a copy of the current draft regulations? Who can I contact if I have an official comment about the P&I regulations? Answer The current draft (version 4) of the regulations was approved by CalSTRS executives. The Office of Administrative Law published the Notice of Proposed Rulemaking in the California Regulatory Notice Register on August 22, 2011, officially starting a second 45 day comment period. CalSTRS will be collecting comments from stakeholders through October 6, 2011, CalSTRS determined additional changes were required and opened a 15 comment period from November These changes were submitted for approval to the Teacher s Retirement Board. If no further comments are received, the regulations will be sent to the Office of Administrative Law in late November. The rulemaking process is anticipated to be completed by the end of However, the current proposed effective date, as specified in the text of the regulations, is July 1, The latest copy of the draft regulations is located on the Secure Employer Website. Click on the Reference Items link and enter penalties in the search field for all P&I information. Please note that these are draft regulations currently not in effect and are subject to change. Full instructions can be found in the Notice of Proposed Rulemaking that can be found on the Secure Employer Web site and CalSTRS.com. Submit comments by October 6, 2011 to: Office of the General Counsel California State Teachers Retirement System P. O. Box 15275, MS 03 Sacramento, CA Fax: (916) E Mail: Regulations@CalSTRS.com 1
2 Who can I contact if I have questions about the P&I regulations? All questions regarding penalties and interest regulations and system automation can be directed to P&I@CalSTRS.com or call a member of our Business Readiness Team Jeff Pearce: (916) or Bill Frerichs: (916) Penalties & Interest - General Why is CalSTRS implementing penalty and interest charges? Will CalSTRS be making changes to any of the current reporting rules or time requirements? What groups have been involved in Penalty and Interest discussions? Will there be an appeal/dispute process? Why doesn t CalSTRS raise the contribution rates for everyone instead of enforcing penalties and interest? A lack of accurate and timely information and contributions results in materially inaccurate benefit estimates; over and under benefit payments; and incorrect calculations and valuations. In addition, this problem increases the unfunded status of the plan due to lost investment earnings and lost State contributions. CalSTRS has a fiduciary responsibility to ensure that the fund is made whole and members receive accurate benefits. While there may be changes to how Report Sources (and their Report Units) process contribution files and remittances in order to avoid penalties and interest charges, the current reporting rules and time requirements that are spelled out in the Education Code will not change. CalSTRS conducted over 20 pre notice meetings around the State with over 1000 employers/stakeholders attending. CalSTRS representatives also attended several CASBO sessions and CTA meetings. In addition, the P&I project team is working closely with a small group of pilot team employers to ensure that the automation solution meets the needs of employers. The Penalties and Interest system includes an electronic dispute process that allows Employers to dispute any penalty being assessed. The disparity between the projected actuarial liability and projected actuarial income (the unfunded liability) is affected by many factors. These factors include the contributions rates; the timeliness of data from the Employers; and contributions from the member, the employer, and the State of California. The contribution rates that apply to everyone are a factor of that unfunded liability. The portion of the unfunded liability that is due to late data and contributions can be allocated to those responsible for contributing their share of the fiscal consequences to the unfunded liability through penalty and interest charges. This will ideally reduce the overall liability and, therefore, may also reduce the need for higher contribution rates. 2
3 Has CalSTRS compiled a list of the most common penalties or conducted trend analysis so Employers can begin to address problem areas now? We are currently analyzing data in an effort to provide Employers information on how penalties may apply. Summary level penalty estimate reports have been sent to start the process of determining trends. Detailed reports are available by request and will be used as part of the Business Readiness Assessment process in determining ways to assist each employer in avoiding penalties and interest charges. Most common problem areas include: Stipend reporting / Equalized pay reporting Variable / Time sheet staff using earned service dates Variable / Time sheet staff delayed payroll processing System ability to generate a supplemental file when needed Penalties & Interest Rules/Examples When a substitute or part time employee qualifies for mandatory CalSTRS membership in another County or District, how am I supposed to know when that qualifying event happens? While there are many ways to determine qualifying events through systematic or manual means, CalSTRS offers the following tools to help all parties involved in determining the proper membership status for an employee: The Secure Employer Web site s (SEW) business rules provide immediate feedback on the file submission when an employee s membership status on a contribution file is other than expected. This feedback includes information indicating if a person reported as a non member appears to qualify for mandatory membership. SEW has a feature called Employer Notifications, where any membership status changes that occur in CalSTRS systems are communicated to ALL Employers that have reported for that employee for the past two (2) years. Additionally, SEW provides Remote Employer Access Program (REAP) access to contribution reporting data reported by ALL Report Units for an employee, allowing any Report Source or Report Unit (with permission) visibility into potential membership qualification situations, even if that membership qualification occurs in another County or District. Finally, employers are encouraged to submit a Fast Track Match File and/or Fast Track MR87 File to verify the current membership status of any number of employees. Responses to both files are processed in only 30 minutes and reflect real time data within CalSTRS system. 3
4 What does the effective date of the written employment agreement or the effective date of the provision in the agreement mean? There are many effective dates within the written employment agreement, which do I use? What will constitute discovery? How will notification work? How will retroactive pay increases be impacted? Will there be penalties associated with non member reporting? Will the 60 day election process be exempt from penalties? Can penalty charges be passed on to individual teachers if they are at fault for creating the penalty? Will corrections/adjustments to data that represent service dates prior to the effective date of regulations be subject to penalties and interest? While there may be many effective dates within the agreement (e.g. The pay raise in this agreement will be made effective retroactively back 9 months from the ratification of this agreement), the effective date is either when the entire written agreement is in effect or ratified, therefore making each provision change in the agreement actionable (e.g. The day the Board signs the employment agreement) OR the date a retroactive pay raise provision is set within the agreement to be effective (e.g. The 3% retroactive pay raise within theis agreement will take place on Dec 1 which may be different from when the board signs the agreement. If an employer (Report Source) discovers or is provided information that is substantiated and authorized and requires modifying previously reported contributions, it is the employer s responsibility to provide the proper reporting data to CalSTRS and correct the problem within 60 days of that date of discovery. Examples of discovery may include: an updated contract, a request for adjustment from CalSTRS, or submission of a transcript that impacts compensation. See the latest version of the regulations for notification requirements. Once notified, CalSTRS will compare the date of notification (i.e. the date the notification was sent) with the contribution adjustment to determine lateness. If the contribution reporting is received more than 60 days from that notification date, it is considered late. Retroactive pay increases which meet certain criteria (e.g. made to an entire class of employees*) are exempt from penalties and interest if the data and contributions are received by CalSTRS within 90 days of the effective date of the agreement of the effective date of the provision within the written employment agreement. * Other conditions apply, see the regulation text for full details Reporting that does not affect contributions (e.g. non member lines or assignment code adjustments) are exempt from ALL penalties and interest. The periods of time that are mandated by legislation or regulations are exempt from penalties. See the regulation text related to this exemption for specific due date information. The Report Source is responsible for paying all penalty charges. CalSTRS recommends that each employer consult labor laws and legal counsel. No. Adjustments/corrections to contributions for service already reported and with services dates prior to the regulation effective date are not subject to any penalties. Also, adjustments to data having a net zero effect on contributions are not subject to penalties and interest. However, new reporting (non adjustments to previously reported service) and related contributions will be subject to penalties and interest, but only so far back as the regulation effective date. 4
5 I have part time timesheet employees that get paid on a different payroll schedule than contract employees; will I get charged penalties/interest? Will traditional stipend (or similar multi month) reporting / remitting be penalized? Is there anything I can do about that? How does the Defined Benefit part time service exclusion work for penalties and interest? The reporting and payment due dates for part time, timesheet employees is extended additional days to accommodate the Employer s particular published pay schedule. See the How does the part time service exclusion for Defined Benefit work for penalties and interest? question for more information. Reporting and remitting for stipends has traditionally been handled through reporting the entire work period (e.g. multiple months) and remitting the contributions to CalSTRS per the last month worked Example: Jane worked Nov Feb as a coach, and the expectation of pay is written into their agreement as the end of Feb. Contributions remitted within 5 and 15 business days of the end of Feb. and reported within 44 calendar days of the end of Feb and reported with Nov 1 Feb 28 service period dates. However, In order to avoid the penalties that would be incurred in this case, the service can be reported as earned in February (i.e. Service dates of Feb 1 Feb 28) CalSTRS made changes to the draft regulations that went before the Office of Administrative Law in response to feedback from many Employers. The provision for part time service that was added to the draft regulations for both the reporting and the contribution remittances allows for the published pay date to be used in determining the due dates for both remittances and reporting. This is in contrast to full time service where the due dates are derived from the service period end date. This means, for part time service, the reporting will be due 44 calendar days from the published pay date, and the remittances for that reporting will be due 5 and 15 business days from the published pay date. EXAMPLE: Type of Service Service Period End Date Full Time 3/1/11 3/31/11 Part Time 2/14/11 3/15/11 Published Pay Date 95% of Money Due 100% of Money Due Reporting Due 3/31/11 4/7/11 4/21/11 5/14/11 3/31/11 4/7/11 4/21/11 5/14/11 Note the different service period end dates Automation Question Will Report Units (school districts) have the ability to initiate a dispute? Answer Any user granted permission from his/her Employer Administrator can initiate a draft dispute, including Report Units. The Report Source, however, is the only entity that can submit the dispute to CalSTRS. 5
6 Is there any consequence to over paying CalSTRS? When searching for penalty assessment data in the Penalty Assessment and Dispute Management area of the Contribution Account Portal, I received an error message of No data has been selected What does that mean? I see a new Associate Deposits screen when I transmit my file. What do I do here? What happens if I skip the Associate Deposits step or no deposits are available to associate with my file? I received a Contribution Variance Notice. What does this mean and what do I do next? I received a Refund Notification. What does this mean and what do I do next? How do I avoid a Contribution Variance? Every time an employer submits a file and associated contribution to CalSTRS, a reconciliation of data and money is performed. All overpayments will be immediately refunded and under payments will result in the collection of a receivable. It means your file has been processed by CalSTRS and the total contributions due on that file have not been settled against the Open Bill for contributions. Once the Open Bill for contributions (i.e. Contribution Receivable) has been fully paid, Penalties and Interest calculations will be performed and the data will then show in the Penalty Assessment and Dispute management area of the Contribution Account Portal and that error will not appear. A new feature was added to the Secure Employer Web site to allow Employers to associate the deposits that have already been submitted with the file you are currently transmitting. To avoid delays in processing your penalty assessment, please check the boxes relating to the deposits that should be associated with the file you are transmitting. If deposits are available to associate, please do so. If this step gets accidentally skipped, your file will be processed into the contribution account portal and you will see an open bill (i.e. Contribution Variance Due). You will also see any payments submitted in the payments area of CAP. In order to apply the payment to the open bill, please advise CalSTRS Accounting which payments to associate to your file by submitting a remittance advice through SEW, and make sure to include the STRS Media ID, which can be found in the File Summary screen of the transmitted file in SEW. This means a dunning notice has been generated for your report source regarding a Variance Due (the difference between the calculated amount due per your file and the remittance deposits associated with that file). Go to the Invoices and Notices section of the Contribution Account Portal and select Dunning under Notice Type, with a Contribution Dunning description. Contact Employer Help if you have further questions about this process. This means a contribution file amount due was overpaid by the associated deposits for that file. The overpayment will be processed through the State Controller s Office. Please allow two to three weeks for the State Controller's Office to process your refund. First, make sure your system is calculating the Contributions Due for that file at a line by line basis, then summing them up. Simply calculating 8% Second, if you have made changes to your file using SEW s online corrections feature, be sure that your contribution payment still matches the contributions due for the corrected file. To verify the correct contribution amount, check your File Summary page for any Variance Errors. Variance Error V004 will state the exact amount of contributions due for the entire file. Although you are not required to correct the variance error on your file, you must send in the correct contribution amount shown there. 6
7 Will the P&I system be able to handle a large volume of users? Yes. CalSTRS anticipates accommodating a user base similar in size to the Secure Employer Web site without appreciable delays or interruptions. Automation Billing Is CalSTRS considering a penalty or invoice threshold or will Employers be invoiced for pennies? How is CalSTRS planning to invoice Employers for penalties and interest and what are the terms of payment? How will we get billed for penalties and what kind of details will I receive? CalSTRS is considering a minimum threshold for invoicing. That minimum threshold has not yet been determined. Currently, however, the law does not allow for a threshold, so invoicing will occur for any amount due. CalSTRS will present the penalty invoice, by file submission, to the Report Source through the P&I web portal. The terms of payment are Net 30, meaning the payment to CalSTRS is due in full within 30 days of the issuance of the invoice. Each month an invoice and various reports will be available in the Contribution Account Portal through SEW. Similar to other notifications in SEW, Report Source Employers will receive an notification when the invoice is posted to the system. Each invoice includes any charges due to CalSTRS. The reports include details supporting the charges. Reports can be used to research the cause of penalty and interest charges and, if needed, to dispute charges with CalSTRS. Automation Pilot Period What are the ramifications of a July 2012 effective date for the regulations? This is the date on which penalties and interest are set to be made effective per language written into the regulations. Penalties will begin to be assessed and invoices sent to the Report Sources beginning on this date. 7
8 What is this pilot year or pilot period I ve heard about? The production go live date of the automation tool to calculate and present penalties and interest charges to Employers is set for August 29, The regulations that clarify the Education Code around penalties and interest are written to be effective July This period from Aug to July 2012 will be a pilot period for the penalties and interest process and system. During this period, the penalties and interest system will be fully operational (with the exception of Dispute Management) with penalty and interest calculations being generated and mock assessments being performed. This pilot period provides both CalSTRS and Employers with the opportunity to analyze, define, and apply best practices for reporting and remittance processes and resolving issues that cause penalties and interest charges. It is crucial that Employers take advantage of the opportunity during this pilot year to use and understand the full functionality of the new system without the financial consequences of real penalties and interest charges. CalSTRS is committed to supporting Employers in implementing changes necessary to avoid penalties and interest charges. Therefore, it is highly recommended that during this pilot period, Report Sources work closely with CalSTRS and their Report Units to reach our common goal of reducing, and ultimately totally avoiding, penalties and interest charges while ensuring timely and accurate reporting and remittances to CalSTRS. Things to known about the pilot period: The default date of discovery of adjustments to contributions, affecting the contribution adjustment data penalty is set to 44 days past the service period end date for purposes of full exposure and education during this period. The regulation effective date will be set to July 1, 2008 for purposes of full exposure and education during this period. The effective date will be reset to July 1, 2012 when the pilot period is complete. The penalty calculation rules are based on version 2 of the regulations, which can be found in the Secure Employer Website reference items. Version 2 of the regulations does not include the exemptions added to various sections, including the part time and bargained retro exemptions. See regulations for full details of the difference between version 2 and the current version of the regulations. 8
Penalties and Interest Project Update. Employer Advisory Committee May 9, 2012
Penalties and Interest Project Update Employer Advisory Committee May 9, 2012 > Agenda Contribution Account Portal update Regulations update Penalty & Interest Regulations Compliance (PIRC) Questions 2
More informationEmployer Information Circular
Employer Information Circular Volume 31; Issue 3 COMMON AUDIT FINDINGS The purpose of this employer information circular is to inform County Offices of Education, School Districts, Community Colleges and
More informationProcessing My Monthly ORBIT Report
Processing My Monthly ORBIT Report How to Process my Monthly ORBIT Report Understanding ORBIT Errors and Edits Reporting Active Members Reporting Return to Work Retirees Navigating ORBIT Self-Service New
More informationRetirement Reporting District Financial Services San Diego County Office of Education. CalPERS & CalSTRS Retirement Reporting April 5,
CalPERS & CalSTRS Retirement Reporting April 5, 2017 Retirement Reporting District Financial Services San Diego County Office of Education CalPERS & CalSTRS Retirement Reporting April 5, 2017 1 Disclaimer
More informationCalPERS & CalSTRS Retirement Reporting April 5,
CalPERS & CalSTRS Retirement Reporting April 5, 2017 Retirement Reporting District Financial Services San Diego County Office of Education Disclaimer The statements in this presentation are for school
More informationPreparing for Year End
Preparing for Year End Presented by: The Finance & Accounting Team December 2015 Ontario Nurses Association www.ona.org Our Union. Respected. Strong. United. 1 Teleconnects: Interactive Information Sessions
More informationNEW YORK STATE TEACHERS RETIREMENT SYSTEM LOAN BILLING PROCEDURES
NEW YORK STATE TEACHERS RETIREMENT SYSTEM LOAN BILLING PROCEDURES Districts monthly loan bills are available online in the Employer Secure Area (ESA) where they may be viewed and processed. Loan bills
More informationX-Charge Credit Card Processing
X-Charge Credit Card Processing OpenEdge (Formerly X-Charge) Payment Processing Setup... 1 Setting Permissions for Credit Card Processing... 1 Setting Up X-Charge Payment Processing in SuccessWare 21...
More informationDEATH AND SURVIVOR. Employer Responsibility p. 1 Survivor/Beneficiary p. 6 SURS Responsibility p.7. Rev Employer Responsibility
DEATH AND SURVIVOR Employer Responsibility p. 1 Survivor/Beneficiary p. 6 SURS Responsibility p.7 Rev. 11-15-04 Employer Responsibility A deceased active employee s retirement benefit must be calculated
More informationCommunity Property Guide For California Educators Involved in Divorce or Legal Separation
Community Property Guide For California Educators Involved in Divorce or Legal Separation Contents The summarized information in this brochure pertains to the Teachers Retirement Law and is meant as a
More informationPROGRAM Guide RETAIN MERCHANTS AND INCREASE YOUR EARNINGS. more sales and more profit. Selling Sterling Rewards is a proven way to
PROGRAM Guide Selling Sterling Rewards is a proven way to RETAIN MERCHANTS AND INCREASE YOUR EARNINGS. It is a program that sets you apart from your competition and keeps your merchants with you because
More informationFrequently Asked Questions and Next Steps to Retirement
State Teachers Retirement System Of Ohio Completing My Service Retirement Application Frequently Asked Questions and Next Steps to Retirement for Members Enrolled in the Defined Benefit Plan This booklet
More informationChapter 7 Contribution Reporting
IN THIS CHAPTER: Tax-Sheltered Deductions Contribution Rates Compensation or Contribution Limits Social Security and Medicare Coverage Remitting Payments Salary Deduction Reports Special Situations Wrongful
More informationTitle Insurance and Settlement Company Best Practices
ALTA Best Practices Framework: Title Insurance and Settlement Company Best Practices Page 1 of 8 ALTA Best Practices Framework The ALTA Best Practices Framework has been developed to assist lenders in
More informationIf it has do you know the employer ID? Has the pension scheme already been set up within Star Payroll Professional? o
pensionsync is a third party provider of integration solutions which connects payroll to pensions so you can send your pension feed to the pension provider at the click of a button. pensionsync offer a
More information7.1 Introduction Web services (pspp.pensionsbc.ca) Payroll reporting Preparing your payroll report Non-payroll reports 22
Section Contents 7 Reporting 7.1 Introduction 3 7.2 Web services (pspp.pensionsbc.ca) 3 7.2.1 Resources available on the Employer Reporting home page 4 7.3 Payroll reporting 6 7.3.1 Pensionable salary
More informationDOMESTIC RELATIONS ORDERS
DOMESTIC RELATIONS ORDERS San Joaquin County Employees Retirement Association SJCERA BOARD OF RETIREMENT DISSOLUTION OF MARRIAGE DOMESTIC RELATIONS ORDERS (DROs) FOR DROs APPROVED AUGUST 1, 1997 AND LATER
More informationMASSACHUSETTS SERVICE EMPLOYEES PENSION FUND SEIU PROPERTY SERVICES NEW ENGLAND TRAINING FUND
Introduction MASSACHUSETTS SERVICE EMPLOYEES PENSION FUND SEIU PROPERTY SERVICES NEW ENGLAND TRAINING FUND Rules and Procedures for Enforcement of Employers Reporting and Payment Obligations Effective
More informationHigh Deductible Health Plan Enrollment and Administration
High Deductible Health Plan Enrollment and Administration Caroline Smart, Director of Health Plan Operations October 2014 Presentation Overview ACA Requirements Statutory Requirements Workgroups Board
More informationThird Party Administrator (TPA) Guide to CONNECT
Third Party Administrator (TPA) Guide to CONNECT TABLE OF CONTENTS Table of Contents... 2 1. Introduction... 3 1.1 Guide Instructions... 3 1.2 CONNECT System Overview... 3 2. Navigate CONNECT as a TPA...
More informationFinancial Transaction Service
Financial Transaction Service Local Planning Authority FAQs Version: 11 Date: 28/9/18 Contents What is changing?... 4 Why are you introducing this service?... 4 When will the service launch?... 4 What
More informationNovember 2018 Section 705-1
705 Salary Abatement Payroll and W-2 Manual Repayment Rules Repayment rules that districts and DFS follow regarding the overpayment of an employee are dictated by the state of California, the IRS, and
More informationNew Employee Authorization Transmittal (NEAT) Form
301- New Employee Authorization Transmittal (NEAT) Form CalSTRS Manual New Employee Authorization Transmittal (NEAT) Form For retirement purposes, the NEAT form is DFS notification that a new employee
More informationERC reporting in FP7. June Presenters: Bethan Jones Research Operations
ERC reporting in FP7 June 2014 Presenters: Bethan Jones Email: bethan.jones@admin.cam.ac.uk ERC Reporting Requirements Activity reports Completed at the mid-way and end point of the grant (usually months
More informationFCI ACADEMY FRANKLIN COUNTY FINAL AGREED-UPON PROCEDURES
FCI ACADEMY FRANKLIN COUNTY FINAL AGREED-UPON PROCEDURES FOR THE PERIOD JULY 1, 2015 - March 20, 2017 TITLE FCI ACADEMY FRANKLIN COUNTY TABLE OF CONTENTS PAGE Independent Accountants Report on Applying
More informationCONTRIBUTION GUIDELINES & ELECTRONIC SPECIFICATIONS
CONTRIBUTION GUIDELINES & ELECTRONIC SPECIFICATIONS This section discusses where and how to send contributions. We do not limit the number or frequency of contributions you may submit. Certain contracts
More informationWHAT TO EXPECT. An Auditee s Guide to the Performance Audit Process
WHAT TO EXPECT An Auditee s Guide to the Performance Audit Process Ce document est également publié en français. Her Majesty the Queen in Right of Canada, represented by the Minister of Public Works and
More informationGet Ready for Payroll Year End April 2008
Get Ready for Payroll Year End April 2008 Tips for a successful year end Remember: All users who file online must be registered with HMRC via their Online services Web site. After you register with HMRC
More informationWageWorks FAQs - May 16 Version
- May 16 Version Associate Experience 1. Can I use a template reimbursement Services Agreement (RSA) / Contract like the sample in the Associate Package for the Employers who are renewing onto the take
More informationPAYER GUIDE THE STUDENT S GUIDE TO MAKING INTERNATIONAL PAYMENTS WITH FLYWIRE FLYWIRE.COM
PAYER GUIDE THE STUDENT S GUIDE TO MAKING INTERNATIONAL PAYMENTS WITH FLYWIRE WHY PAY THROUGH FLYWIRE? Flywire allows you to pay from almost any country or bank in your home currency No bank fees or further
More informationHR P-370 RETIREMENT LOS ANGELES COMMUNITY COLLEGES HUMAN RESOURCES GUIDE I. POLICY
ISSUE DATE: May 12, 2009 SERVICE: ACADEMIC CLASSIFIED UNCLASSIFIED REPLACES: HR Guide Dated September13, 2007 CHANGES: Correct language in III (J) to reflect earnings limitation restrictions based upon
More informationGet Ready for Payroll Year End. April Your guide containing hints and tips for a successful year end.
Get Ready for Payroll Year End April 2011 Your guide containing hints and tips for a successful year end. 2 Contents Tips for a successful year end... 3 Checklist: things to remember... 3 Where do I find
More informationPROGRAM FEATURES... 2 Eligibility... 2 Contributions... 6 Vesting... 9
Table of Contents PROGRAM FEATURES... 2... 2 Contributions... 6 Vesting... 9 ADMINISTRATION... 10 Remittance... 10 Data File Submission... 12... 14 To go to desired page, please click on the page number.
More information2018 IRS ACA Reporting Reviewing, Correcting, and Certifying Your Forms 1095-C
Revised Jan. 17, 2019 2018 IRS ACA Reporting Reviewing, Correcting, and Certifying Your Forms 1095-C SB-25770-XXXX Need Help? You are welcome to call your consultant with any questions at 800-654-8489
More informationKaiser Foundation Health Plan, Inc. CLAIMS SETTLEMENT PRACTICES PROVIDER DISPUTE RESOLUTION MECHANISMS Northern California Region
Kaiser Foundation Health Plan, Inc. CLAIMS SETTLEMENT PRACTICES PROVIDER DISPUTE RESOLUTION MECHANISMS Northern California Region Kaiser Permanente ( KP ) values its relationship with the contracted community
More informationPROGRAM FEATURES... 2 Eligibility... 2 Contributions... 5 Vesting... 7
Table of Contents PROGRAM FEATURES... 2... 2 Contributions... 5 Vesting... 7 ADMINISTRATION... 8 Remittance... 8 Data File Submission... 10... 12 To go to desired page, please click on the page number.
More informationOregonSaves Employer Handbook
OregonSaves Employer Handbook A Guide to Your Role and Responsibilities October 2017 OregonSaves is overseen by the Oregon Retirement Savings Board. Ascensus College Savings Recordkeeping Services, LLC
More informationOnline Presentment and Payment FAQ s
General Online Presentment and Payment FAQ s What are some of the benefits of receiving my bill electronically? It is convenient, saves time, reduces errors, allows you to receive bills anywhere at any
More informationGetting started with ecommerce
Getting started with ecommerce Once you have indicated that you would like to add ecommerce to your SignUp or Spaces modules, we will enable the ecommerce option for you. You will then see an E-Commerce
More informationSubmission of ixbrl Financial Statements as part of Corporation Tax Returns
Submission of ixbrl Financial Statements as part of Corporation Tax Returns Document last updated July 2018. This instruction provides details of the obligations of certain Corporation Tax (CT) filers
More informationApplyOnline / CommApply
ApplyOnline / CommApply Frequently Asked Questions General Q: What are the changes associated with the updated version of ApplyOnline / CommApply and are other Financial Institutions using this new functionality?
More informationSection 2: Employer Reporting for School Districts
Introduction The Employer Reporting System is used to credit service, salary and contributions to members accounts. The success of this reporting system is dependent upon the accuracy and timeliness of
More informationA Reference Manual for Group Administrators
A Reference Manual for Group Administrators Securian Dental Plans www.securiandental.com TABLE OF CONTENTS WELCOME TO SECURIAN S DENTAL PLANS.2 WHO TO CONTACT... 3 MEMBERSHIP ENROLLMENT AND MAINTENANCE...
More informationBulletin. CalSTRS Retirement Incentive Programs. Date: February 13,
Bulletin Topic: CalSTRS Retirement Incentive Programs Date: February 13, 2004 04-18 To: From: Chief Administrative Officers Human Resources Administrators Business Managers Lora Duzyk, Executive Director
More informationAPPLICATION FOR RETIREMENT
RET-54 (1/2001) APPLICATION FOR RETIREMENT New York State Teachers Retirement System 10 Corporate Woods Drive, Albany New York 12211-2395 Social Security Number Write your Social Security number in the
More informationQuickSuper. Paying for contributions.
QuickSuper Paying for contributions www.clearinghouse.australiansuper.com QuickSuper Paying for contributions Document History Date Description 15 May 2011 Initial release to include Direct Debit and EFT
More informationHow to complete the Company Profile. Review and Update
How to complete the Company Profile Review and Update 2018/2019 PURPOSE This guide will help you learn how to complete the Company Profile Review & Update. This is a mandatory step that must be performed
More informationMarch 14, Presenters: 6/9/2011 1
Payroll/Retirement t Presentation March 14, 2011 Presenters: Pauline Mai, Doris Lopez, Rachelle Herrera, Janie Huang and Anita Maharaj 6/9/2011 1 AGENDA Retirement Coding Membership REAP/SEW Net Pay Adjustments
More informationSAP Implementation Technical Bulletin
Utility Combined Billing Budget Plan Changes (Update #6) Impacts both New York and Pennsylvania Upon implementation of National Fuel s new billing system, budget billing plans ( Budget Plans ) for ESCO/NGS
More informationFederal Tax Reporting Information for For OP&F benefit recipients
Federal Tax Reporting Information for 2008 For OP&F benefit recipients Federal Tax Reporting Information The Ohio Police & Fire Pension Fund (OP&F), which was established by the Ohio General Assembly in
More informationTHE CALIFORNIA STATE UNIVERSITY Office of the Chancellor 401 Golden Shore Long Beach, California (562)
THE CALIFORNIA STATE UNIVERSITY Office of the Chancellor 401 Golden Shore Long Beach, California 90802-4210 (562) 951-4411 Date: June 28, 2005 Code: TECHNICAL LETTER To: Human Resources Directors Benefits
More informationCalifornia State Teachers' Retirement System. Responsible Contractor Policy February 6, 2015
California State Teachers' Retirement System Responsible Contractor Policy February 6, 2015 I. INTRODUCTION The California State Teachers Retirement System has a deep interest in the condition of workers
More informationALL COUNTY WELFARE DIRECTORS ALL COUNTY IN-HOME SUPPORTIVE SERVICES PROGRAM MANAGERS IMPLEMENTATION OF SENATE BILL (SB) 89 HUMAN SERVICES
ALL-COUNTY LETTER NO: **-** DRAFT REASON FOR THIS TRANSMITTAL [X] State Law Change [ ] Federal Law or Regulation Change [ ] Court Order [ ] Clarification Requested by One or More Counties [X] Initiated
More informationHomePath Online Offers Guide for Listing Agents
HomePath Online Offers Guide for Listing Agents 2016 Fannie Mae. Trademarks of Fannie Mae. June 2016 1 Table of Contents Introduction... 3 HomePath Online Offers User Support... 3 Registration and Login...
More informationTeachers Superannuation Commission Room Albert Street Regina, Saskatchewan S4S 0B1 Phone: Fax: Information Manual
Teachers Superannuation Commission Room 129 3085 Albert Street Regina, Saskatchewan S4S 0B1 Phone: 787-6440 Fax: 787-1939 Information Manual Pension Contributions Teachers Group Life Insurance Plan Teachers
More information2018 IRS ACA Reporting Completing Your Confirmation Page
Revised Oct. 23, 2018 2018 IRS ACA Reporting Completing Your Confirmation Page SB-25770-XXXX Need Help? You are welcome to call your consultant with any questions at 800-654-8489 and their extension: Kim
More informationACCOUNTS PAYABLE POLICIES AND PROCEDURES
ACCOUNTS PAYABLE POLICIES AND PROCEDURES...... Accounts Payable Payment Processing x General Information x Overview of the Disbursement Voucher x Disbursement Voucher Approval x Payments Against Purchase
More informationEMPLOYEE CERTIFICATION
PERMISSIVE MEMBERSHIP ES 350 (REV6/04) CALIFORNIA STATE TEACHERS RETIREMENT SYSTEM P.O. BOX 15275 SACRAMENTO CA 95851-0275 TOLL FREE 1-800-228-5453 OR (916) 229-3870 TDD HEARING IMPAIRED (916) 229-3541
More informationRetirement Online EMPLOYER GET READY GUIDE NYSLRS NYSLRS. New York State and Local Retirement System. Thomas P. DiNapoli, State Comptroller
Retirement Online EMPLOYER GET READY GUIDE NYSLRS NYSLRS New York State and Local Retirement System Thomas P. DiNapoli, State Comptroller Table of Contents SECTION 1: Introduction... 1 SECTION 2: Who Should
More informationUNFCU Digital Banking Agreement
UNFCU Digital Banking Agreement Please read this Digital Banking Agreement (the Agreement ) carefully. This Agreement sets forth the terms and conditions that govern your use of UNFCU s Digital Banking
More informationSubstitute Frequently Asked Questions (FAQ s)
Substitute Frequently Asked Questions (FAQ s) Table of Contents Aesop...1 Assurance Letter...1 CalPERS & CalSTRS...2 Feedback...2 Fingerprints...3 General Questions...3 Limit to Subbing & Long Term Assignment(s)...4
More informationAPPLICATION FORM FOR ASHK EXAMINATION (MAY 2019)
THE ACTUARIAL SOCIETY OF HONG KONG 1803 Tower One, Lippo Centre, 89 Queensway, Hong Kong Tel: (852) 2147 9278 Fax: (852) 2147 2497 Website: www.actuaries.org.hk Email: info@actuaries.org.hk APPLICATION
More informationAmeriHealth New Jersey Benefits Administrator Guide
AmeriHealth New Jersey Benefits Administrator Guide A guide on managing your group s health care benefits AmeriHealth New Jersey Benefits Administrator Guide 1 Table of contents Welcome...3 Managing your
More informationBilling - Payments FAQ
Billing - Payments FAQ Please select a topic to view additional information: Billing Installment Options EFT (Electronic Funds Transfer) Installment Fees NSF or Uncollected Funds Pay Plan Changes Policy
More informationAlberta Superintendent of Pensions Issued January 2011 / Revised September 2014 Online Filing System User Manual
Alberta Superintendent of Pensions Issued January 2011 / Revised September 2014 Online Filing System User Manual The Pensions Online Filing System is the secure website for plans registered in Alberta
More informationNew York Guide to List Billing WELCOME TO DEARBORN NATIONAL. Life Insurance Company of New York
www.dearbornnational.com WELCOME TO DEARBORN NATIONAL UNDERWRITTEN BY DEARBORN NATIONAL LIFE INSURANCE COMPANY OF NEW YORK New York Guide to List Billing Life Insurance Company of New York Products and
More informationContract Ratification Q&A
Contract Ratification Q&A 2014-2015 Contents General Questions (ESPs and Teachers)... 3 Voting... 3 Memorandums of Understanding (MOUs)... 4 Edsby... 4 Extended School Year and Extended Learning Program
More informationForm 8885 Health Coverage Tax Credit March 1, 2012
Form 8885 Health Coverage Tax Credit March 1, 2012 (Updated 2012-03-01; changes are highlighted in red) It is that time of the year again time to file your federal income tax return. For those of you who
More informationThe Smart way to pay Professional Fees Professional Advisors User Guide
The Smart way to pay Professional Fees Professional Advisors User Guide PO Box 113-027, Newmarket, Auckland 1149. Level 3, Ideal House, 4 Gillies Ave, Newmarket. 1 Table of Contents About feesmart... 4
More informationPAS. CA PAS Home FAQs and Key Interim Procedures
CA PAS Home FAQs and Key Interim Procedures Endorsements Q: Are PAS endorsements covered in this rollout? A: Everyone will have access to do endorsements in this rollout. Endorsing a policy in PAS is similar
More informationElectronic Funds Transfer, Credit Card Payments, and Electronic Filing.
560-3-2-.26 Electronic Funds Transfer, Credit Card Payments, and Electronic Filing. (1) Purpose. The purpose of this rule is to provide guidance concerning the administration of O.C.G.A. 48-2-32(f), which
More informationNotice and Notice : What Your Organization Needs to Know. Kate Murray, Policy Analyst
Notice 2014-7 and Notice 2015-15: What Your Organization Needs to Know Kate Murray, Policy Analyst Today s Agenda Analyze new IRS Q&A on Notice 2014-7 and how this guidance applies to F/EA operations Gain
More informationDivision of Financial Compliance Update and Relevant information
Division of Financial Compliance Update and Relevant information Region 20 Education Service Center September 21, 2016 Topics Charter School Depository Contracts letter GASB 68 letter 313 Reporting Changes
More informationMAIN LESSONS LEARNED
MAIN LESSONS LEARNED from the first reporting round with two pilot projects To ensure your online reporting for the North Sea Region Programme is efficient, please read this short document addressing key
More informationIf an employee has the high deductible plan coverage, and they lose their job, is this plan eligible for COBRA continuation?
High Deductible Health Plan HBR Frequently Asked Questions (FAQs) If an employee has the high deductible plan coverage, and they lose their job, is this plan eligible for COBRA continuation? Yes, members
More informationArkansas Tech University Procurement Card (P-Card) Program Policies and Guidelines Manual
Arkansas Tech University Procurement Card (P-Card) Program Policies and Guidelines Manual March 5, 2013 (revised) Policies and guidelines will be changed to meet the needs of the Procurement Card (P-Card)
More informationFederal Tax Reporting Information for For OP&F benefit recipients
Federal Tax Reporting Information for 2008 For OP&F benefit recipients Federal Tax Reporting Information The Ohio Police & Fire Pension Fund (OP&F), which was established by the Ohio General Assembly in
More informationUnderstanding the Daily ACH Process
This document provides general information about Freddie Mac s Daily Automated Clearing House (ACH) Process for mortgages sold under the Guarantor and MultiLender Swap Programs; this information can assist
More informationAccess and User Management
Date published: 25.06.2018 Estimated reading time: 30 minutes Authors: Editorial Team The bookmarks and navigation in this tutorial are optimized for Adobe Reader. Access and User Management 1. Introduction
More informationWhat is the Affordable Care Act? CONTENTS:
What is the Affordable Care Act? CONTENTS: Marketplace Page 2 Identifying employees Page 5 Large employer Page 5 Hours included in full-time status calculation Page 7 Determining fulltime status (measurement,
More informationCity of Lawrence, Kansas. Purchasing Card Guidelines
City of Lawrence, Kansas Purchasing Card Guidelines Updated 2011 Table of Contents OVERVIEW... 1 REQUESTING YOUR PURCHASING CARD... 2 RESPONSIBILITIES... 2 CARDHOLDER... 2 DEPARTMENT COORDINATORS... 4
More informationPlanning Survey Questionnaire (PSQ)
Planning Survey Questionnaire (PSQ) Plan Sponsor: LOCAL UNION Welfare Fund Benefit Plan Plan Sponsor ID#: XXXX Application ID#: XXXXX Complete this Survey for the applicable plan type and return it to
More informationKS CONNECT FOR PARENTS KS Electronic Enrollment Process - Step By Step Instructions Page 2 of 2
KS CONNECT FOR PARENTS KS Electronic Enrollment Process - Step By Step Instructions Page 2 of 2 12. FACTS automatically calculates your payment amount in the next screen, based on the payment frequency
More informationSubmission of ixbrl Financial Statements as part of Corporation Tax Returns. Part 41A-03-01
Submission of ixbrl Financial Statements as part of Corporation Tax Returns Part 41A-03-01 Updated October 2017 This Instruction provides details of the obligations of certain Corporation Tax (CT) filers
More informationUnited Security Bank Online Banking Agreement
United Security Bank Online Banking Agreement APPLICATION FOR ONLINE ACCESS AGREEMENT By clicking on "I Agree", you are agreeing to the "Terms and Conditions" that govern your use of the online banking
More informationSheet Metal Workers National Pension Fund. Procedures for the Collection of Contributions INTRODUCTION
Sheet Metal Workers National Pension Fund Procedures for the Collection of Contributions INTRODUCTION The Board of Trustees (the Trustees ) of the Sheet Metal Workers National Pension Fund ( Pension Fund
More informationPennERA Proposal Development v13 Upgrade
PennERA Proposal Development v13 Upgrade August 26, 2015 August 2015 PennERA Upgrade 1 Agenda Key changes Predictive text searches Complex projects capability Change upload file names New interface demonstration:
More informationCharter School Independent Reporting Revised October 10, Table of Contents
Charter School Independent Reporting Revised October 10, 2018 Table of Contents SDCOE Introductions 1 Charter Welcome Packet 2 SDCOE Website 5 BSS FTP Website 7 CalSTRS Reporting / CalSTRS Secure Employer
More informationSECTION 4 EMPLOYER PICKUP
SECTION 4 EMPLOYER PICKUP Contents EMPLOYER PICKUP...1 Salary Reduction Pickup...1 Fringe Benefit Pickup...2 Notification to STRS Ohio...4 Reporting Tax-deferred Contributions to STRS Ohio...4 Sample Forms
More informationPAYE error correction and adjustment anonymised summary of feedback
PAYE error correction and adjustment anonymised summary of feedback Introduction A Government discussion document Making Tax Simpler Better administration of PAYE and GST was released in late 2015. It
More informationIntroduction to Client Online
Introduction to Client Online Construction Finance Guide ConstructionFinanceNewClientsV2Sept15 Contents Introduction 3 Welcome to your introduction to Client Online 3 If you have any questions 3 Logging
More informationExact Globe Next Cash Flow. User Guide
Exact Globe Next Cash Flow User Guide Exact Globe Next Cash Flow Despite the continued efforts of Exact to ensure that the information in this document is as complete and up-to-date as possible, Exact
More informationCitiDirect WorldLink Payment Services
CitiDirect WorldLink Payment Services User Guide June 2009 3 Contents Overview 2 Additional Resources 2 Basics Guides 2 Online Help 2 CitiDirect Customer Support 2 Sign on to CitiDirect Online Banking
More informationSimplifying your Form 16 process
Simplifying your Form 16 process Employee tax deduction is the responsibility of an organization. Having deducted tax, it is mandatory for the organization to issue a Form 16 at the end of the financial
More informationBest Practices for Handling Retrievals and Chargebacks. Lodging
Best Practices for Handling Retrievals and Chargebacks Lodging January 30, 2018 Table of Contents Authorization Processing... 3 Transaction Processing... 3 Proper Disclosure... 4 Deterring Fraud... 4 VISA
More informationRe: Washington Healthplanfinder Tax Credit Miscalculation Frequently Asked Questions (FAQs) Week of Nov. 11, 2013
Re: Washington Healthplanfinder Tax Credit Miscalculation Frequently Asked Questions (FAQs) Week of Nov. 11, 2013 Background: Last month, Exchange staff uncovered and corrected a system error that has
More informationAdministrative Procedure CHAPTER 6 BUSINESS AND FINANCIAL SERVICES. AP District Cashiering, Collections, and Deposits
Page 1 of 12 Administrative Procedure CHAPTER 6 BUSINESS AND FINANCIAL SERVICES AP 6300.12 District Cashiering, Collections, and Deposits Office(s) of Primary Responsibility: Vice Chancellor of Business
More informationPreferred IPA of California Claims Settlement Practices Provider Notification
Preferred IPA of California Claims Settlement Practices Provider Notification As required by Assembly Bill 1455, the California Department of Managed Health Care has set forth regulations establishing
More informationXcel Energy reserves the right to modify or discontinue any or all services or features of ebill and
1. Introduction XCEL ENERGYS ebill AND ebill PAYMENT TERMS OF USE CAREFULLY READ ALL OF THESE TERMS OF USE BEFORE PROCEEDING. IF YOU DO NOT ACCEPT SUCH TERMS AND INDICATE YOUR ACCEPTANCE BELOW, THEN YOU
More informationAR324: Maintaining and Updating Receivables. Instructor Led Training
AR324: Maintaining and Updating Receivables Instructor Led Training Lesson 1: Understanding Receivables Maintenance Introduction Welcome Welcome to Cardinal Training! This training provides employees with
More information