IPT 2013 Sales & Use Tax Symposium Monterey, CA. Health Sciences Industry
|
|
- Cora Blair
- 5 years ago
- Views:
Transcription
1 IPT 2013 Sales & Use Tax Symposium Monterey, CA Health Sciences Industry
2 Presenters Ronnie Gregory Multistate Tax Director, Deloitte Tax LLP Phone: Al Babbitt President, State Tax Services, LLC Phone: (678)
3 Agenda Legislative Updates Administrative Policy Updates Taxability Guidelines Streamlined Sales and Use Tax Agreement ( SSUTA ) Provisions Keys to Determining Product Taxability Local Jurisdictions Medical Device Excise Tax (MDET) Healthcare Provider Taxes 3
4 4 Legislative Updates
5 Legislative Updates 5 AL SB240: Exempts from state, county and municipal sales and use taxes any items used for the treatment of illness or injury or to replace all or part of a limb or internal body part purchased by or on behalf of an individual pursuant to a valid prescription and covered by and billed to a third party payer. Items covered include durable medical equipment, including repair parts and the disposable or single patient use supplies required for the use of the equipment; medical oxygen and related equipment and supplies; prosthetic and orthotic devices; and medical supplies, as defined and covered under the Medicare program, including, but not limited to, items such as catheters, catheter supplies, ostomy bags and supplies related to ostomy care, specialized wound care products, and similar items. (Effective October 1, 2014)
6 Legislative Updates MO HB253 This bill would have substantively adopted SSUTA conformity measures and advanced out of the legislature to the governor s office. However, due to an error in implementation that omitted the prescription drug exemption, Governor Nixon vetoed the bill. Assuming the prescription drug provision had been addressed, this would have been of considerable benefit to device manufacturers and service providers. MN HF677 Passed by the legislature as part of the omnibus tax bill and signed by the governor into law, this bill contains several provisions relevant to the healthcare industry. Items purchased in transactions covered by Medicare/Medicaid are exempt, as well as accessories and supplies for the effective use of a prosthetic device that are not already exempt under section 297A.67, subd. 7. (Effective July 1, 2013) 6
7 Legislative Updates 7 MS SB2244 Amends MS Code Ann. Section to provide an exemption from sales tax on certain sales of durable medical equipment (DME) and home medical supplies (HMS). Exemption applies when DME and HMS are ordered in writing or prescribed by a licensed physician for the medical purposes of a patient and where any part of the payment is made as part of a covered benefit by an insurance policy, contract or plan. (Effective July 1, 2013) OK HB1399 Broadens the application of direct permit status to purchases of medical appliances, medical devices and other medical equipment for administration or distribution by a practitioner under Section (B) when the cost of such items will be reimbursed under the Medicare or Medicaid program. The general requirement that a purchaser have $800,000 in taxable annual purchases does not apply for medical product purchasers. For purchases made by persons that have been issued a permit under these provisions, the Tax Commission will accept (1) patient case number or account number; (2) type of insurance; and (3) item description or product number to evidence the exemption (Effective July 1, 2013)
8 8 Administrative Policy Updates
9 Administrative Policy Updates FL TAA No. 13A-009 (5/3/13) Evaluates the taxability of numerous medical instruments and other devices, reiterating the Rule 12A-1.020(6), F.A.C., provision that sales of medical products, supplies, or devices to hospitals, healthcare entities, or licensed practitioners are exempt when: 1) dispensed under federal or state law only by the prescription or order of a licensed practitioner; and 2) intended for use on a single patient and not intended to be reusable. GA Medical Products Reg. (Rule ) (11/19/12) The revised rule adopts more restrictive provisions for prosthetic device and DME exemptions, requiring that title and possession to a prosthetic device transfer to the patient in order to be exempt and stating that any use of DME by a service provider will render it subject to tax even if the DME is ultimately sold or leased to the patient. MO Letter Ruling No. LR 7246 (4/19/13) A splint device enabling a physician to optimally position and stabilize a patient s hand, wrist, and forearm while performing a medical procedure was held taxable. The device was not a prosthetic or orthopedic device," as it was only used during a medical procedure to temporarily support and stabilize a body part that was not weak or deformed. Further, the device was disposed of after the performance of the medical procedure. 9
10 Administrative Policy Updates 10 NY Advisory Opinion No. TSB-A-13(21)S (7/19/13) Mobile medical services provided to medical facilities constituted taxable rentals of tangible personal property. The taxpayer was deemed to transfer possession of the equipment to its customer facilities, as the attending physician directed the taxpayer s employee in the operation and use of the equipment; separate charges for employees to operate the equipment were exempt. VA Public Document No (6/27/13) The sale of an intrauterine copper contraceptive device (IUD), which was denied exemption as durable medical equipment in P.D (10/31/01), was held to be a prescription drug, based on its FDA and VA Drug Control Act classification as a Schedule VI controlled substance, and therefore exempt when sold to a physician. WA Det No , 32 WTD 168 (11/14/12) Released 7/30/13 The DOR Appeals Division denied the appeal of a letter ruling holding as taxable the packaging and labeling used to package drugs to be dispensed to inmates. The packaging materials simply provided a container with directions to dispense the drugs to inmates and were held to be dissimilar to items inserted into the body to deliver prescribed medication. The containers were therefore not "disposable devices used to deliver drugs." WA Det No , 32 WTD 163 (11/6/12) Released 7/30/13 CPAP machines qualify as exempt prosthetic devices if entirely worn on body, and as DME if not worn on the body.
11 11 Taxability Guidelines
12 SSUTA Provisions Member States: Full Members: AR, GA, IN, IA, KS, KY, MI, MN, NE, NV, NJ, NC, ND, OK, RI, SD, UT, VT, WA, WV, WI, WY Associate Members: OH, TN
13 SSUTA Defined Terms In theory, significantly facilitates administration of taxes on multistate basis. Drug Prescription Mobility Enhancing Equipment Durable Medical Equipment Prosthetic Device OTC Drugs Conforming states terms should be identical in meaning Inconsistencies can and do arise
14 Drug Defined Drug means a compound, substance or preparation: Recognized in the USP/NF; or Intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease; or Intended to affect the structure or any function of the body. Toggles: Insulin and/or medical oxygen may be exempted without prescription. Sales to hospitals and other medical facilities may be determined independently. Taxability of free drug samples may be determined independently. 14 Over-the-counter-drug means a drug labeled with: A Drug Facts panel; or A statement of the active ingredient(s) with a list of those ingredients contained in the compound, substance or preparation. Toggles: A member state may exclude grooming and hygiene products from this definition (most do).
15 Prosthetic Device Defined SSUTA Uniform Definition Requirements: Replace missing part of body Prevent/correct physical deformity/malfunction Support weak/deformed portion of body Adds worn on or in the body requirement Certain items formerly considered prosthetic devices now classified as DME under SSUTA definition Toggles: Prescription Medicare/Medicaid payment or reimbursement No toggle for sales to hospitals/medical facilities
16 Durable Medical Equipment ( DME ) Defined SSUTA Uniform Definition Requirements: Not worn in or on the body Can withstand repeated use Serves a medical purpose Not useful absent illness/injury Toggles: Prescription Medicare/Medicaid payment or reimbursement Home use No toggle for sales to hospitals/medical facilities
17 DME Definition Adoption Issues Items formerly exempted as prosthetic devices now DME Most covered by permitted exclusions (if not worn ): Enteral feeding systems Kidney dialysis equipment Oxygen delivery equipment Includes repair & replacement parts but does it include all single [patient] use items? [States] may exclude from repair & replacement parts items which are for single patient use.
18 SSUTA Healthcare Item Lists Approved at SST Governing Board meetings held in December 2006 (Appendix L) and March 2007 (Appendix M) Rule Healthcare Definitions Member states enacting product-based exemptions for defined healthcare products or utilizing the defined healthcare terms in entity or use based exemptions shall include all products within each defined term unless specific exceptions are provided for in the definition. The attached chart, (Appendix A) which is not an all inclusive list of all products within each defined term, is the placement of products within the correct defined healthcare term included in Part II of the Library of Definitions. Each member state shall utilize the defined terms and the placement of products within each of the defined terms if a member state adopted any of the healthcare definitions contained in Part II of the Library of Definitions. Where a product is not included in the list, member states shall use the list as guidance in placement of products within the defined terms. Address uniform categorization of representative medical products Is a catheter a prosthetic device? Force of SSUTA Some items undefined Useful in securing favorable guidance Useful on audit
19 SSUTA Healthcare Item Lists Categorization Examples: Item SSUTA Categorization Bone Cement Prosthetic Device Bone Growth Stimulator - Implanted/Worn OTB Prosthetic Device Bone Growth Stimulator - Not Worn DME Catheters - Indwelling Prosthetic Device Dialyzers - Single Use Not Defined Dialyzers - Multiple Use DME Dressings - Medicated Rx Drug Dressings - Non-Medicated Not Defined Drains/Shunts Prosthetic Device Implants - Hip, Knee, etc. Prosthetic Device Sutures/Surgical Staples Prosthetic Device Stapler w/staples Bundling Determination Syringe - Prefilled Bundling Determination Stent System - Stent premounted on balloon catheter Prosthetic Device
20 Keys to Determining Item Taxability What are the item s characteristics? Who is purchasing the item? How is the item purchased? How is the item going to be used? How is the item covered or reimbursed? 20
21 What are the Item s Characteristics? 21 How does the item compare with definitions of exempt items (e.g. drug, prosthetic device, DME)? Does it replace/support the function of a missing or malfunctioning body organ? Does it replace a missing body part? Is it used to prevent or correct a physical deformity or malfunction? Does it support a weak or deformed portion of body? Is the item worn on or in the body? Does the item contain a drug or medicine? For example in an SST state, the presence of a drug in an item such as a medicated bandage will alter its taxability. Is the item labeled with a federal legend, requiring sale/use pursuant to a prescription? Is the item typically sold as part of a kit, pack or tray? Catheter sold with a guidewire or introducer.
22 Who is Purchasing the Item? 22 Non-profit hospital or clinic? Watch for limitations on these exemptions Exemption may apply to a non-profit hospital, but not a freestanding non-profit clinic (e.g. GA). For-profit hospital or clinic? Does the exemption flow through? Does it require the issuance of a resale or exemption certificate (e.g., MI, NM)? More states are adopting a narrow view of prescription requirement View the sale to a hospital or physician as not meeting the sale by prescription requirements. Home use, or institutional purchaser? Many states limit application of DME exemptions to home use items. Some states (e.g. WV, VT) have broad DME exemptions that apply to institutional purchasers as well. Physician purchase? Watch for billing practices Denver requires execution of a customer affidavit certifying that the item purchased meets all exemption criteria, including separate itemization on the patient bill. NM differentiates between purchases of prosthetic devices by physicians (taxable consumers), vs. hospitals (eligible resellers).
23 How is the Item Purchased? 23 Is a prescription/chart order issued for the item? Bulk purchase? Is the item inventoried prior to use in a medical procedure? Patient-specific? Is the patient identified on the P.O. prior to purchase or is the item requisitioned from consignment inventory (e.g. AR, VA)? If coming from consignment inventory, is the item replacing bulk consignment inventory or is it the item transferred to the patient? Does the patient have to be named (HIPAA violation), or does an identifying number suffice (e.g. AR, OK)? Resold to patient? Is there a separate charge on the patient s bill? City of Denver and NM prosthetic device exemptions. Does title/possession transfer to the patient? GA and IN prosthetic device exemptions. Resale certificate required for exempt purchase? MI prosthetic device exemption, GA as well if not an Rx only prosthetic device.
24 How is the Item Used? Is the item single patient use? FL and LA exemptions for single patient use medical devices. Worn on or in the body? Ambulatory vs. freestanding equipment SSUTA characterizations as a prosthetic device vs. DME. Does it come into direct contact with the patient? MN patient supplies exemption. Medically necessary? Is the procedure deemed medically necessary? VA prosthetic device exemption. SST exemptions are generally product-based, whereby nature of the procedure is not relevant (e.g. sale of aspirin used on a house plant is exempt). 24
25 How is the Item Covered or Reimbursed? 25 Medicare/Medicaid Minnesota Accessories and supplies required for the effective use of DME for home use only or purchased in a transaction covered by Medicare or Medicaid are exempt. Nebraska Sales of prosthetic devices and DME are exempt when: Oklahoma sold for a patient's use under a prescription, and which are of the type eligible for coverage under the medical assistance program established pursuant to the Medical Assistance Act. Sales of prosthetic devices, DME and other medical appliances to hospitals and other service providers are exempt only when both of the following requirements are met: The item is administered or distributed by a practitioner or purchased or leased, by or on behalf of an individual, pursuant to a prescription or work order of a practitioner; and The item is furnished to a Medicare or Medicaid program recipient and the cost of said item will be reimbursed by Medicare or Medicaid.
26 Bundled Transactions SSUTA Definition: A bundled transaction is the retail sale of two or more products that are distinct and identifiable for one non-itemized price. The SSUTA definition excludes otherwise bundled transactions that include: Drugs, DME, MEE, OTC drugs, prosthetic devices or medical supplies. IF: The purchase price or sales price of all taxable items is 50% or less of the total purchase price or sales price of the bundled tangible personal property. Many states tax bundled transactions. The SSUTA 50% exclusion for specified healthcare purchases can broaden exemptions for: Medical kits, packs and trays. Implants w/delivery systems. Prefilled syringes/needles. Pre-loaded staplers. Wound closure needles sold w/sutures.
27 Bundled Transactions Non-SST states have varying rules Some states, such as AZ, have taken the position that the presence of any taxable items sold with an exempt item (e.g. stent premounted on a balloon delivery catheter) renders the entire charge for the bundle taxable. Some states, such as CA, will exempt the bundle to the extent of the exempt items. Other states, such as LA and TX, will exempt the bundle if the predominant cost/sales price of the bundle represents exempt items, similar to the SSUTA rule. Other jurisdictions have varying de minimis thresholds (typically 10%). When is a bundle a bundle? SST provisions are inconsistent, in that logically bundled transactions such as a stent system aren t treated as such. Why is a medicated bandage not a bundled transaction? Why is a syringe prefilled with a drug, or a disposable stapler prefilled with staples considered a bundled transaction? Many SST states have not focused on the presence of disposable delivery systems when sold with an exempt drug or prosthetic device, yet others such as NV require a detailed accounting of the relative cost/sales price components of the bundle.
28 Local Jurisdictions Alabama Self- or third party-administered (e.g. RDS) local jurisdictions are required to follow state law and DOR interpretations, although expect some pushback from time to time. Exemptions for drugs and reduced tax rates for certain medical equipment items (e.g. dialysis equipment and attachments) available at the state level are mirrored at the local level. Arizona Non-program cities generally follow state rules regarding medical product exemptions, although definitions of certain terms vary from state provisions. Guidance may be sought from the Unified Audit Committee to bind multiple non-program jurisdictions regarding the taxability of certain items and transactions. 28
29 Local Jurisdictions 29 Colorado While the state has a broad patient materials exemption that encompasses prosthetic devices and other items applied to the patient, which leave with the patient, local jurisdictions are generally devoid of this provision. Many local jurisdictions are applying rigid standards for prosthetic device exemptions in the absence of the broader patient materials exemption Louisiana Denver proposes to tax items such as sutures and surgical staples, as not altered or adjusted to fit a particular individual, and requires that there be a separate charge on the patient bill for the exemption to apply. Aurora and Englewood are challenging various implanted prosthetic device items that they argue are not altered or adjusted to fit a particular individual. Drugs, which encompasses certain single use medical devices, are exempt at the state level and either fully taxable or eligible for a reduced tax rate at the parish level. There are certain exceptions, such as Caddo Parish that exempts biologics, while taxing other drugs.
30 30 Medical Device Excise Tax (MDET)
31 Medical Device Excise Tax Overview Affordable Care Act enacted IRC section Section 4191 imposes an excise tax of 2.3% on sales of certain medical devices by manufacturers, producers and importers. Became effective on January 1, The tax is reported on Form 720, Quarterly Federal Excise Tax Return. Semimonthly deposits of tax are required if tax liability exceeds $2,500 for a quarter. Final regulations and Notice were issued on December 7, 2012 The Notice provides interim guidance on the determination of sale price and other issues related to the tax. The Notice also provides special rules for imported convenience kits tax imposed only on portion of sales price allocable to the individual taxable medical devices included in the kit, tax is not imposed on the kit itself. 31
32 Medical Device Excise Tax Overview (cont.) The incidence of tax is on the first U.S. sale by the manufacturer, producer or importer A manufacturer means any person who produces a taxable article by processing, manipulating, or changing the form of an article or by combining or assembling two or more articles. An importer is any person who brings the article into the U.S. or withdraws an article from a customs bonded warehouse for sale or use in the U.S. The tax is based on the price for which a taxable medical device is sold Constructive sales price rules may apply if the articles are first sold to someone other than a 3rd party wholesale distributor. 32
33 What is a Taxable Medical Device? Any device as defined in section 201(h) of the Federal Food and Drug Cosmetic Act (FFDCA), that is intended for humans. Under the Treasury Regulations, this means a device that is listed with the FDA under section 510(j) of the FFDCA and 21CFR Part 807. If a device is not listed with the FDA under these provisions, then it is not a taxable medical device. If a device should have been listed with the FDA, but was not listed, the device is deemed to be listed as of the date the FDA notifies the manufacturer or importer in writing that corrective action, with respect to the listing, is required. 33
34 Medical Device Excise Tax Exemptions 34 Four Exceptions/Exemptions 1) Devices sold at retail to the general public for individual use (eyeglasses hearing aids, etc.) 2) Devices sold for further manufacture or sold for resale for further manufacture 3) Devices sold for export or sold for resale for export 4) Devices sold exclusively for animals Observations 1) Systems implications - Exempt SKUs or activities will require tagging 2) Registration and exemption certificate management will be required 3) Registration and exemption certificate management will be required 4) Products used for both humans and animals, but sold only to veterinarians, are not exempt
35 Medical Device Excise Tax Details The tax is imposed on the Manufacturer, Producer, and/or Importer of medical devices: The IRS defines a Manufacturer to be one who produces a taxable article from assembling two or more articles. The term also includes a producer and importer. (Treas. Reg (a)(4)(i)) The tax is imposed on the price for which the medical device is sold, which may include a constructive sales price : I.R.C provides for a constructive sales price under any sales condition in which the manufacturer, producer or importer does not sell directly to a 3 rd party wholesale distributor. For example, if the manufacturer, producer or importer of the registered medical device sells directly at retail, a constructive sales price is generally required. (I.R.C. 4216(b)(1)(A)) 35
36 Medical Device Excise Tax Details (cont.) What now? Registration requirements. A filing of form 637, application for registration of certain excise tax activities, is required for tax free sales and tax free purchases. This applies to manufacturer, first purchaser and second purchaser (Treas. Reg (a)(1)). Foreign entities are not required to register. Compliance requirements. Semi-monthly deposits are required if the tax liability exceeds $2,500 per quarter, in addition, quarterly tax returns (Form 720) are required to be filed. (Instructions Publication 510) System requirements. A system update may be required to handle pricing of taxable and non-taxable medical devices and the proper calculation of the sales price based on the constructive sales price rules. The ability to track and apply exemptions, exclusions and price readjustments on a device by device basis is very important. Other requirements. If the company sells medical devices to other manufacturers for resale for further manufacturing or export, the company will need proof of the tax free resale (I.R.C (b)). A good exemption certificate management program will be necessary. 36
37 Medical Device Excise Tax Details, (cont.) Other potential concerns: Credit or refund issues: Can a company receive a credit or refund for tax paid erroneously? YES The IRS has a mechanism for this as outlined in I.R.C Accurate determination of tax when a company manufactures a medical device and also separately purchases a taxed medical device and then combines them into the same package to sell. Determination of a fair market price for intercompany transactions. 37
38 38 Healthcare Provider Taxes
39 Healthcare Provider Taxes Many states are now using or considering use of provider taxes, sometimes to supplement static or declining provider reimbursement rates. In general, a "provider tax, sometimes termed a "fee" or "assessment," is a state law that authorizes collecting revenue from specified categories of providers. In most states, it is used as a mechanism to generate new in-state funds and match them with federal funds so that the state gets additional federal Medicaid dollars. 39
40 Healthcare Provider Taxes 40 In a most states, the cost of the tax is promised back to providers through an increase in the Medicaid reimbursement rate for their patient treatment and services. Federal matching funds are provided to help fund state s Medicaid programs. The match runs from 50% in most states up to more than 70% in states with lower relative per capita income. For 2013, the number of states with some type of Medicaidrelated provider taxes or fees has increased to 49 states and D.C. Delaware and Hawaii were the latest additions. The single state not levying provider taxes is Alaska.
41 Healthcare Provider Taxes The type of healthcare provider tax can vary by state and by type of healthcare organization Provider taxes can be levied on some or all of the following operations: hospitals, nursing homes, pharmacies, managed care organizations, health plans, clinical labs, ambulatory surgical centers, home health operations and diagnostic imaging centers. The tax can also vary in how it is assessed Gross receipts tax on net patient revenues, fixed fee per licensed bed, amount per prescription, percent of premiums or amount per paid claim. 41
42 Healthcare Provider Taxes How States Use Provider Taxes To Increase Medicaid Dollars For a state that qualifies for 50% matching federal funds: If a hospital charges $1,000 for a procedure, the state would pay the hospital the full amount, but would be reimbursed by the federal government for $500. If the state institutes a 6% provider tax on revenues, the procedure now costs $1,060 ($1,000 x 6%). The hospital is reimbursed $1,060, but has to pay $60 to the state. The state collects the $60 tax and now gets $530 reimbursement from the federal government. 42
43 43 Questions?
44 44 This presentation contains general information only and the respective speakers and their firms are not, by means of this presentation, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This presentation is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. The respective speakers and their firms shall not be responsible for any loss sustained by any person who relies on this presentation.
24 th Annual Health Sciences Tax Conference
24 th Annual Health Sciences Tax Conference Sales and use and excise taxes for tax-exempt and December 9, 2014 Disclaimer EY refers to the global organization, and may refer to one or more, of the member
More informationFrequently Asked Questions on Durable Medical Equipment, Prosthetics, Orthotics, and Supplies (DMEPOS) 2015 Medicare Payment Final Rules (CMS-1614-F)
Frequently Asked Questions on Durable Medical Equipment, Prosthetics, Orthotics, and Supplies (DMEPOS) 2015 Medicare Payment Final Rules (CMS-1614-F) Adjusting DMEPOS Payment Amounts Using Competitive
More informationPARTNERSHIP AUDIT REGULATIONS The Great Unknown
2018 FTA Annual Meeting June 3 6, 2018 Nashville, TN PARTNERSHIP AUDIT REGULATIONS The Great Unknown Nikki Dobay, Senior Tax Counsel, Council On State Taxation Helen Hecht, General Counsel, Multistate
More informationStreamlined Sales Tax Governing Board and Business Advisory Council Update
Streamlined Sales Tax Governing Board and Business Advisory Council Update Charles Collins, ADP Fred Nicely, Council On State Taxation Craig Johnson, Streamlined Sales Tax Governing Board NCSL SALT Taskforce
More informationUNIFORM 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
More informationThe 2018 National Multistate Tax Symposium Take the lead Tax reform and fortifying state positions. February 7-9, 2018
The 2018 National Multistate Tax Symposium Take the lead Tax reform and fortifying state positions February 7-9, 2018 Planning for future-state taxation regimes And the future state Scott Schiefelbein,
More informationBad Debts: How Contractual Terms and Sales Tax Intersect IPT Annual Conference Charlotte, North Carolina
Bad Debts: How Contractual Terms and Sales Tax Intersect Thomas Zessman Senior Tax Manager U.S. Bank Minneapolis, Minnesota thomas.zessman@usbank.com Kyle Brehm State and Local Tax Director PricewaterhouseCoopers
More informationLocal Anesthesia Administration by Dental Hygienists State Chart
Education or AK 1981 General Both Specific Yes WREB 16 hrs didactic; 6 hrs ; 8 hrs lab AZ 1976 General Both Accredited Yes WREB 36 hrs; 9 types of AR 1995 Direct Both Accredited/ Board Approved No 16 hrs
More informationMAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION INSTRUCTIONAL BULLETIN NO. 41
MAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION INSTRUCTIONAL BULLETIN NO. 41 MEDICINES, MEDICAL EQUIPMENT AND PROSTHETIC DEVICES This bulletin is intended solely as advice to assist persons
More informationThe State Tax Implications of Federal Tax Reform Legislation
The State Tax Implications of Federal Tax Reform Legislation Executive Committee Task Force on State and Local Taxation Phoenix, Arizona January 14, 2017 Joe Crosby, Multistate Associates Karl Frieden,
More informationStates and Medicaid Provider Taxes or Fees
March 2016 Fact Sheet States and Medicaid Provider Taxes or Fees Medicaid is jointly financed by states and the federal government. Provider taxes are an integral source of Medicaid financing governed
More informationSupreme Court Ruling on the Affordable Care Act (ACA): Overview & Implications
Supreme Court Ruling on the Affordable Care Act (ACA): Overview & Implications June 28, 2012 Avalere Health LLC Avalere Health LLC The intersection of business strategy and public policy In a 5-4 Decision,
More informationDealer/Reseller Application
Dealer/Reseller Application General Information Business Name: Primary Contact Name: Title: Fax Number: Phone Number: Email Address: Please choose invoice delivery method: Email: Fax: Billing Information
More informationPatient Protection and. Affordable Care Act: The Impact on Employers
Patient Protection and Affordable Care Act: The Impact on Employers April 2013 Agenda Introductions Individual Mandate Healthcare Exchange Overview Impact on Employers Essential Health Benefits Fees &
More informationCREDIT APPLICATION. Principal Owners or Officers Name Title Social Security # Home Address. Phone #
CREDIT APPLICATION Firm Name (Legal) DBA Type of Business Phone # Fax # A/P Contact Ext # Email Street Address City State Zip Shipping Address City State Zip Corporation Limited Liability Co (LLC) Sole
More information2016 Workers compensation premium index rates
2016 Workers compensation premium index rates NH WA OR NV CA AK ID AZ UT MT WY CO NM MI VT ND MN SD WI NY NE IA PA IL IN OH WV VA KS MO KY NC TN OK AR SC MS AL GA TX LA FL ME MA RI CT NJ DE MD DC = Under
More informationComparative 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
More informationCAH 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
More informationCharts with Analysis: Tax Tax Type: Sales and Use Tax Topic: Cash for Clunkers Payments
Effective July 1, 2009, until November 1, 2009, the federal government has enacted the Consumer Assistance to Recycle and Save (CARS) Program, Title XIII of PL 111-32 (2009), 123 Stat. 1859. The program,
More informationAge 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
More informationCAH 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
More informationFederal Tax Reform Impact on 2019 Legislative Sessions: GILTI
Federal Tax Reform Impact on 2019 Legislative Sessions: GILTI Executive Committee Task Force on State and Local Taxation Scottsdale, Arizona November 17, 2018 Karl Frieden, COST Deborah Bierbaum, AT&T
More information36 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
More informationAffordable Care Act: what tax directors need to know. 14 May 2013
Affordable Care Act: what tax directors need to know 14 May 2013 Disclaimer Ernst & Young refers to the global organization of member firms of Ernst & Young global llimited, each of which is a separate
More informationPRODUCER 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
More informationExplaining the State Integrated Care and Financial Alignment Demonstrations for Dual Eligible Beneficiaries
P O L I C Y B R I E F kaiser commission on medicaid and the uninsured Explaining the State Integrated Care and Financial Alignment Demonstrations for Dual Eligible Beneficiaries October 2012 Over the last
More informationIPT 2016 Sales & Use Tax Symposium Indianapolis, IN. Sales and Use Tax Problems In Mergers and Acquisitions
IPT 2016 Sales & Use Tax Symposium Indianapolis, IN Sales and Use Tax Problems In Mergers and Acquisitions Presenters Julie Stakenburg Accenture, Director of US Indirect Tax, San Francisco, CA 415-537-5217
More informationImplementing the Medicare Drug Benefit. Robert Donnelly Director, Medicare Drug Benefit Group June 8, 2005
Implementing the Medicare Drug Benefit Robert Donnelly Director, Medicare Drug Benefit Group June 8, 2005 Medicare Challenges Providing the best care for a Medicare population that has longer life expectancy
More informationProperty Tax Relief in New England
Property Tax Relief in New England January 23, 2015 Adam H. Langley Senior Research Analyst Lincoln Institute of Land Policy www.lincolninst.edu Property Tax as a % of Personal Income OK AL IN UT SD MS
More informationNCCI Research Workers Compensation and Prescription Drugs 2016 Update
NCCI Research Workers Compensation and Prescription Drugs 2016 Update By Barry Lipton, FCAS, MAAA, Practice Leader and Senior Actuary, NCCI David Colón, ACAS, MAAA, Associate Actuary, NCCI Introduction
More informationWhirlwind Review of New State Tax Laws
Todd Lard, Partner Sutherland Asbill & Brennan LLP Carley Roberts, Partner Sutherland Asbill & Brennan LLP FTA Annual Conference June 10, 2014 Whirlwind Review of New State Tax Laws Agenda Factor Weighting
More informationIntroducing LiveHealth Online
Introducing LiveHealth Online Online Health Care when you need it! Meeting Members Wherever They Are 1 Why Consider Tele-Health? Convenience: Employees are able to access care at work, outside of traditional
More informationIntroduction to Washington Business Taxes
Introduction to Washington Business Taxes Washington State Department of Revenue Maureen O Connell, September 30, 2017 Objectives Provide information on major taxes in Washington Provide helpful contacts
More informationObamacare in Pictures. Visualizing the Effects of the Patient Protection and Affordable Care Act
Visualizing the Effects of the Patient Protection and Affordable Care Act Fall 2012 expands dependence on government health care dumps millions into Medicaid and creates new federal subsidies for government-approved
More informationPercent of Employees Waiving Coverage 27.0% 30.6% 29.1% 23.4% 24.9%
Number of Health Plans Reported 18,186 3,561 681 2,803 3,088 Offer HRA or HSA 34.0% 42.7% 47.0% 39.7% 35.0% Annual Employer Contribution $1,353 $1,415 $1,037 $1,272 $1,403 Percent of Employees Waiving
More informationWELLCARE WINS BID IN EVERY REGION FOR 2007 AND INTRODUCES CLASSIC PLAN WITH LOWER PLAN PREMIUMS
PR Contact: IR Contact: H. Patel Jeff Potter CKPR WellCare Health Plans, Inc. (312) 616-2471 (813) 290-6313 hpatel@ckpr.biz jeff.potter@wellcare.com WELLCARE WINS BID IN EVERY REGION FOR 2007 AND INTRODUCES
More informationState Sales Tax on Drop Shipments: Navigating Various States' Rules on Registrations and Exemptions
Navigating Various States' Rules on Registrations and Exemptions THURSDAY, JUNE 25, 2015, 1:00-2:50 pm Eastern IMPORTANT INFORMATION This program is approved for 2 CPE credit hours. To earn credit you
More informationInstructions for Completing the UNIFORM SALES & USE TAX CERTIFICATE MULTIJURISDICTION
Instructions for Completing the UNIFORM SALES & USE TAX CERTIFICATE MULTIJURISDICTION 1. Complete the Uniform Sales & Use Tax Certificate Multijurisdictional form in it entirety. 2. Be sure to complete
More informationSales by Surgery Centers and Taxable sales include (continued): Copies of medical records Physical medical record and provides it as a photocopy, repr
WISCA Sales and Use Tax Webinar Presented by WISCONSIN DEPARTMENT OF REVENUE December 2014 1 Medical References Statutes: Sec. 77.51(3pj), (3pm), (7m), and (11m) Sec. 77.54(14), (14m), (14r), (22b), and
More informationTaxability Matrix Library of Definitions
Streamlined Sales and Use Tax Agreement Taxability Matrix Library of Definitions State: WEST VIRGINIA (Amended July 1, 2007) Completed by: James Robert (Rob) Alsop E-mail address: ralsop@tax.state.wv.us
More informationMedicare Alert: Temporary Member Access
Medicare Alert: Temporary Member Access Plan Sponsor: Coventry/Aetna Medicare Part D Effective Date: Jan. 12, 2015 Geographic Area: National If your pharmacy is a Non Participating provider in the Aetna/Coventry
More informationObamacare in Pictures
Obamacare in Pictures VISUALIZING THE EFFECTS OF THE PATIENT PROTECTION AND AFFORDABLE CARE ACT Spring 2014 If you like your health care plan, can you really keep it? At least 4.7 million health care plans
More informationState Tax Chart Results
State Tax Chart Results Tax Type: Sales/Use Legend: N/A - Not Applicable Software as a Service (SaaS) This chart shows whether or not the state imposes a tax on the sales of Software as a Service (SaaS).
More informationACORD 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
More informationFill-In Tax Certificates
Fill-In Tax Certificates The form you have selected is editable and required fields can be filled in directly onto the form. (Please note: In order for this form to be accepted, the signature field MUST
More informationCOMMUNITY CREDIT CHART BOOK
2016 COMMUNITY CREDIT CHART BOOK FEDERAL RESERVE B ANK of NEW YORK Editors Kausar Hamdani, Ph.D. SVP and Senior Advisor Claire Kramer Mills, Ph.D. AVP and Community Affairs Officer Data Support Jessica
More informationWelcome to Health Saver Plus III Your Guide to the Next Generation of Affordable Health Insurance
Welcome to Health Saver Plus III Your Guide to the Next Generation of Affordable Health Insurance Standard Brochure (Green) Form H-0204 Arkansas, Georgia, Brochure (Brown) Form H-0204.AR,GA, Pennsylvania
More informationCorporate Income Tax and Policy Considerations
Corporate Income Tax and Policy Considerations Presentation by Richard Anklam, Executive Director, New Mexico Tax Research Institute To The Interim Revenue Stabilization and Tax Policy Committee September
More informationUNIFORM SALES & USE TAX EXEMPTION/RESALE CERTIFICATE MULTIJURISDICTION
UNIFORM SALES & USE TAX EXEMPTION/RESALE CERTIFICATE MULTIJURISDICTION The below-listed states have indicated that this certificate is acceptable as a resale/exemption certificate for sales and use tax,
More informationPharmaceuticals: Can or Should We Do Anything About Rising Drug Costs? Caroline F. Pearson
Pharmaceuticals: Can or Should We Do Anything About Rising Drug Costs? Caroline F. Pearson Avalere Health An Inovalon Company April 2015 Number of News Articles Public Focus on Drug Prices Increased Dramatically
More informationehealth, Inc Fall Cost Report for Individual and Family Policyholders
ehealth, Inc. 2010 Fall Cost Report for and Family Policyholders Table of Contents Page Methodology.................................................................. 2 ehealth, Inc. 2010 Fall Cost Report
More informationTax Freedom Day 2018 is April 19th
Apr. 2018 Tax Freedom Day 2018 is April 19th Erica York Analyst Key Findings Tax Freedom Day is a significant date for taxpayers and lawmakers because it represents how long Americans as a whole have to
More informationOregon: Where Taxes Are Low, Fees Are High and Revenue Is Slightly Below Average
Issue Brief March 6, 2012 Oregon: Where Taxes Are Low, Fees Are High and Revenue Is Slightly Below Average The money we pay in fees and taxes helps create jobs, build a strong economy, and preserve Oregon
More informationThe Acquisition of Regions Insurance Group. April 6, 2018
The Acquisition of Regions Insurance Group April 6, 2018 Forward-Looking Statements This presentation contains "forward-looking statements" within the meaning of the Private Securities Litigation Reform
More informationUNIFORM SALES & USE TAX EXEMPTION/RESALE CERTIFICATE MULTIJURISDICTION
UNIFORM SALES & USE TAX EXEMPTION/RESALE CERTIFICATE MULTIJURISDICTION The below-listed states have indicated that this certificate is acceptable as a resale/exemption certificate for sales and use tax,
More informationHEALTH CHOICE SELECT AN AFFORDABLE APPROACH TO HEALTHCARE FOR
HEALTH CHOICE SELECT AN AFFORDABLE APPROACH TO HEALTHCARE FOR For agent training use only and not for general distribution Health Choice Select Approved States WA ME MT ND AK OR CA NV ID UT WY CO SD NE
More informationRural Policy Brief Volume 10, Number 8 (PB ) April 2006 RUPRI Center for Rural Health Policy Analysis
Rural Policy Brief Volume 10, Number 8 (PB2006-8 ) April 2006 RUPRI Center for Rural Health Policy Analysis Medicare Part D: Early Findings on Enrollment and Choices for Rural Beneficiaries Authors: Timothy
More informationUNIFORM SALES & USE TAX CERTIFICATE MULTIJURISDICTION
Please fax to 336-719-8114 or email to buyers@renfro.com UNIFORM SALES & USE TAX CERTIFICATE MULTIJURISDICTION The below-listed states have indicated that this form of certificate is acceptable, subject
More informationThe 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.
More informationThe 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 State treatment of federal Tax Cuts and Jobs Act s foreign income and GILTI Susan Courson-Smith, Pfizer
More informationRequired 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
More informationSTATE 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
More informationOlder consumers and student loan debt by state
August 2017 Older consumers and student loan debt by state New data on the burden of student loan debt on older consumers In January, the Bureau published a snapshot of older consumers and student loan
More informationCost and Coverage Implications of the ACA Medicaid Expansion: National and State by State Analysis
Cost and Coverage Implications of the ACA Medicaid Expansion: National and State by State Analysis Report Authors: John Holahan, Matthew Buettgens, Caitlin Carroll, and Stan Dorn Urban Institute November
More informationHealth Reform & Immuniza3ons in 2014
Health Reform & Immuniza3ons in 2014 Associa(on of Immuniza(on Managers Atlanta, Georgia Alexandra Stewart stewarta@gwu.edu Milken Ins(tute, School of Public Health, Department of Health Policy, GWU July
More informationAdd-Back Statutes: Where Do We Go From Here?
2005 SEATA Conference July 12, 2005 Add-Back Statutes: Where Do We Go From Here? Presented By: Joe Garrett, Esq. Alabama Department of Revenue & Kelly W. Smith, CPA, Esq. PricewaterhouseCoopers LLP 0 Related
More informationmedicaid 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
More informationSPECIAL REPORT INCOME RECOGNITION. STATE TAX IMPACT. Generally, states use federal gross income,
Tax Briefing Sharing (Gig) Economy September 7, 2017 Highlights Tax Consequences of s Received through Sharing Economy Employment Status of Sharing Economy Workers State Nexus and Apportionment Issues
More informationTaxing 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
More informationAgent Training Your guide to learning about our companies and the plans and services we offer US INSURANCE COMPANY
Agent Training 2016 INSURANCE COMPANY LIFE INSURANCE COMPANY Your guide to learning about our companies and the plans and services we offer. 24 118 0036 0716 US Trusted Insurance Carriers Rated A- (Excellent)
More informationAn Update on Commercial Exchanges. Myra Weisfeld, Senior Managing Consultant
An Update on Commercial Exchanges Myra Weisfeld, Senior Managing Consultant Agenda Introduction & overview ACA Changes to insurance coverage Insurance exchange update Summary & questions 2 3 4 Payment
More informationNATIONAL CONFERENCE OF STATE LEGISLATURES EXECUTIVE COMMITTEE TASK FORCE ON STATE AND LOCAL TAXATION SALT LAKE CITY, UTAH JANUARY 8, 2016
NATIONAL CONFERENCE OF STATE LEGISLATURES EXECUTIVE COMMITTEE TASK FORCE ON STATE AND LOCAL TAXATION SALT LAKE CITY, UTAH JANUARY 8, 2016 Update From Business Advisory Council ( BAC ) Members Panelists
More informationHealthcare Reform: The Court Takes Us for a Wild Ride
This document was created before Parthenon joined Ernst & Young LLP on August 29, 214, and has not been updated to reflect the combination. Healthcare Reform: The Court Takes Us for a Wild Ride Boston
More informationNCSL 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,
More informationHealth 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
More informationHighlights. 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
More informationSchedule of Commissions
American Continental Insurance Company (ACI) Aetna Health Insurance Company (AHIC) Aetna Health and Life Insurance Company (AHLIC) Aetna Life Insurance Company (ALIC) Continental Life Insurance Company
More informationSystematic 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
More informationNEW CUSTOMER PROFILE AND INFORMATION PACKET
NEW CUSTOMER PROFILE AND INFORMATION PACKET Drilling Specialties Company looks forward to supplying you with our products. We request your assistance in furnishing information about your company and any
More information2014 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
More informationPaying Out-of-Pocket
September 2017 Paying Out-of-Pocket The Healthcare Spending of 2 Million US Families Healthcare costs are rising for families. In 2015 the US spent 18 percent of Gross Domestic Product (GDP) on healthcare,
More informationValue Choice. Summary of Benefits. January 1 December 31, 2014 S5660 & S5983. Y0046_B00SNS4B Accepted
Value Choice Summary of Benefits January 1 December 31, 2014 S5660 & S5983 Y0046_B00SNS4B Accepted B00SNS4P Introduction to Summary of Benefits Thank you for your interest in Express Scripts Medicare (PDP).
More informationTCJA and the States Responding to SALT Limits
TCJA and the States Responding to SALT Limits Kim S. Rueben Tuesday, January 29, 2019 1 What does this mean for Individuals under TCJA About two-thirds of taxpayers will receive a tax cut with the largest
More informationJason E. Russell Deloitte Tax LLP October 8, p
Jason E. Russell Deloitte Tax LLP October 8, 2015 330p Non-cash Fringe Benefits U.S. Payroll Deposit Rules & Equity Transactions Service Provider Documentation Worker Classification & Settlement Program
More informationData 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
More informationOnline* Yes No I agree to adhere to MAP Policy: Yes No *Online customers are subject to approval
NEW CUSTOMER APPLICATION Business Tax ID# Billing Address Suite/Unit # City State ZIP Shipping Address Suite/Unit # City State ZIP Fax Email Store Front Yes No Online* Yes No I agree to adhere to MAP Policy:
More informationPatient Protection & Affordable Care Act
Patient Protection & Affordable Care Act Joshua D. Goldberg National Association of Insurance Commissioners Symposium on Health Reform University of Iowa Public Policy Center July 20, 2010 Opportunities
More informationMARKET TRENDS: MEDICARE SUPPLEMENT. Gorman Health Group, LLC
MARKET TRENDS: MEDICARE SUPPLEMENT Gorman Health Group, LLC Issued: December 1, 2016 TABLE OF CONTENTS EXECUTIVE SUMMARY... 3 OVERALL TRENDS IN MEDICARE SUPPLEMENT ENROLLMENT... 4 NATIONWIDE ENROLLMENT...
More informationNEW ACCOUNT & CREDIT APPLICATION. SHIP TO: (If different from Bill To) How would you like to receive invoices? (Choose 1) Fax ( /Fax#)
HOLIDAY HOUSE DISTRIBUTING NEW ACCOUNT & CREDIT APPLICATION New Request Update Existing BILL TO: Legal D.B.A.: Street Address: City: County: State: Zip: Contact: Title: SHIP TO: (If different from Bill
More informationSales Factors Based on the Benefit Received
Sales Factors Based on the Benefit Received ABA Tax Section Meeting San Diego, CA February 17, 2012 Giles Sutton, Partner Grant Thornton Robert Mahon, Partner Perkins Coie LLP 704.632.6885 206.359.6260
More informationCOMPARISON 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
More informationSIGNIFICANT PROVISIONS OF STATE UNEMPLOYMENT INSURANCE LAWS JANUARY 2008
U.S. DEPARTMENT OF LABOR EMPLOYMENT AND TRAINING ADMINISTRATION Office Workforce Security SIGNIFICANT PROVISIONS OF STATE UNEMPLOYMENT INSURANCE LAWS JANUARY 2008 AL AK AZ AR CA CO CT DE DC FL GA HI /
More informationLotus & Windoware Account Application
Lotus & Windoware Account Application www.lotusblind.com Corporate Office: 14450 Yorba Avenue Chino, CA 91710 TEL: 909-664-0384 FAX: 909-597-9726 Memphis: 4444 S. Mendenhall Rd., Ste 14 Memphis, TN 38141
More informationLotus & Windoware Account Application
Lotus & Windoware Account Application www.lotusblind.com Corporate Office: 14450 Yorba Avenue Chino, CA 91710 TEL: 909-664-0384 FAX: 909-597-9726 Memphis: 4444 S. Mendenhall Rd., Ste 14 Memphis, TN 38141
More informationNon-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
More informationConsumer Driven Health Plans
Consumer Driven Health Plans Today s Marketplace Managed Care Employers Managed care cost controls are no longer working Members isolated from the actual cost of care Members Insurers Providers Double-digit
More informationImpact of Federal Reform on State Corporate Income Tax Base & the Best and Worst of Sales Tax Administration Focus on New Mexico
Council On State Taxation 1 2018 15 th Annual NMTRI Tax Policy Conference Impact of Federal Reform on State Corporate Income Tax Base & the Best and Worst of Sales Tax Administration Focus on New Mexico
More information2017 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
More informationJames G. Anderson, Ph.D. Purdue University
Health Care Reform: Its Impact and Future Directions James G. Anderson, Ph.D. Purdue University Andersonj@purdue.edu Health Care System Models Models Other Countries United States Bismark Beveridge National
More informationAgenda. Overview. Digital Age SALT Issues Applying Old Rules to New Technology
COST NORTHWEST REGIONAL TAX SEMINAR Digital Age SALT Issues Applying Old Rules to New Technology June 17, 2010 Presented By: Carolynn S. Iafrate Stephen P. Kranz 1 Agenda Overview Sourcing of Digital Products
More information