Making Mobility Taxation Less Taxing
|
|
- Kelley York
- 6 years ago
- Views:
Transcription
1 Making Mobility Taxation Less Taxing Edward Gibbons, KPMG (US) Michael Kuchs, American Express (US) Nancy Mesereau, Morgan Stanley (US) May 9, 2014
2 Agenda Bringing Tax to the Table The Current Environment: Tax and Risk Case Study: Mobility Tax Process at American Express Considerations for Equity Plan Administration
3 SHORT CLIP: BRINGING TAX TO THE TABLE 2014 KPMG LLP, a Delaware limited liability partnership and the US member firm of the KPMG network of independent member Firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. NDPPS
4 The Current Environment A Perfect Storm Focus by media Scrutiny by global tax authorities Payroll: Reporting and withholding Corporate: Chargebacks/deductions Wider use of equity awards (more complex) Less use of stock options More RS and RSUs tied to performance Globally mobile workforces Long term, short term, business trips Domestic and international Ability of control process Complex global tax regulations Increase in volume of award grants Corporate risk monetary and brand 2014 KPMG LLP, a Delaware limited liability partnership and the US member firm of the KPMG network of independent member Firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. NDPPS Long Term Awards Mobile Employees Regulatory Activity/Tax Compliance
5 Key Challenges - Tax Employer Withholding and Reporting obligations Multi-country combinations Unclear tax laws Tax treaties Different share prices to calculate gains Tax equalization hypo taxes Foreign tax credits Social security taxes 2014 KPMG LLP, a Delaware limited liability partnership and the US member firm of the KPMG network of independent member Firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. NDPPS
6 Assessing Risk Brand Damage vs. Monetary Corporate Payroll non-compliance principal/penalties Loss of foreign tax credits Accounting issue re: minimum statutory rate Loss of corporate deduction Overpayment of liabilities/non-refundable Increase in AR for Equalized Expats Individual Penalties for non-payment/non-filing Thailand ignoring a known issue 2014 KPMG LLP, a Delaware limited liability partnership and the US member firm of the KPMG network of independent member Firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. NDPPS
7 Employer Compliance How the Numbers Add Up! 2014 KPMG LLP, a Delaware limited liability partnership and the US member firm of the KPMG network of independent member Firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. NDPPS
8 KPMG Survey Information by Region and Country Current or increase in audit activity Source: KPMG Member Firms Europe Belgium Cyprus Germany Greece Kazakhstan Ireland Norway Portugal Spain Sweden Switzerland United Kingdom Africa Botswana Morocco South Africa Americas Canada Costa Rica Honduras Mexico United States Asia China Hong Kong India Japan Korea Malaysia Singapore Australia
9 CA Nonresident Withholding de minimis Jurisdictions OR WA NV ID AZ UT MT WY NM CO ND SD NE TX KS OK MN IA MO AR LA WI IL MS IN TN MI KY AL As of 04/01/2014 OH GA WV SC FL PA VA NC NY ME VT NH MA CT RI NJ MD DE DC AK HI Source: KPMG LLP International Executive Services. States with de minimis rules or exceptions States without de minimis rules or exceptions States with no withholding provision
10 Key Challenges Project Ownership and Stakeholders Employee How can I better understand my awards and my tax liability? How does moving abroad affect my awards? Why can t the process for exercising options and selling stock be straightforward? HR How do I maintain accurate, timely data? Are our equity programs helping us acquire and retain talent around the world? Can I reduce manual processing? Can I outsource equity administration and still maintain control over it? Finance and Payroll What should we report and withhold, and when? Who is legally liable for remittances? How do we make sure we apply the right accounting treatment to awards? Are we making the right financial disclosures? IT How can our systems be scalable, and truly global? How can I ensure ironclad security and privacy, inside and outside our network? Internal Audit Are we maintaining appropriate controls over equity grants? Are we creating a sufficient audit trail? Business Unit Leaders How can I reward high performers and attract talent with equity? Are comp costs being allocated properly as employees move? Legal How do we make sure that our grants consistently conform to our plan terms? How do we keep up with changing laws and Corp Tax regulation around the world and ensure How do we secure appropriate compliance? deductions and credits? How do we handle multicountry combinations?
11 THE MOBILITY TAX PROCESS AT AMERICAN EXPRESS
12 Background Participants: 9,000+ participants with outstanding awards Located in more than 40 countries Award types: Restricted Stock Units vesting 25% each year Performance Stock Units, 3-year cliff vesting Stock Options and Performance Stock Options Transactions: 13,000-15,000 annually Approximately 10% of all transactions have trailing tax liabilities.
13 How we started (2005) Identified the risks Analyzed plan and demographic data to quantify exposure Presented findings to senior management Obtained project funding
14 The Project Team ( ) Corporate Secretary s Office (owner of plan administration) Tax Controllership / Quality / Six Sigma (Project Management Office) Technologies Payroll Operations & Payroll Systems HR Systems
15 The Project Key Challenges Subject Matter Experts limited bandwidth RFP process for tax advisor Define business requirements, rigorous technical due diligence, data privacy issues Agree scope of project ( perfect is the enemy of the good ) Focus on largest areas of exposure first (largest market, highest paid employees) Align on calculation method (blended rate or real-time) Agree tax rates in all markets Need to tailor external tax advice to your participant population
16 The Project Key Challenges Identify most reliable source of key data inputs required, get buy-in Demographics Work location at time of key events in award life cycle (grant, vest, payout) Employment status Nationality Payroll: Payroll codes Wage codes Year-to-date income from all sources Award and transactions details Vesting schedule (cliff, ratable) Transaction type (exercise, release, accelerated upon retirement) Method of payment and withholding (sell to cover, withhold shares for taxes)
17 The Project Key Challenges Explaining it to impacted participants They do not like it They do not understand it Post-settlement adjustments are not pretty Communications plan: Communicate to all participants prior to launch Communicate to impacted employees at time of taxable event Be prepared to respond to inquiries Spike during tax season Employee audit requests for historical data
18
19 Mobility in the real world It s always something! Bad data (work location, employment status) System outages, system changes / data migration, corporate events Keeping YTD data in synch across multiple vendors Cleaning up over/under withholding can drain resources, strain relationships
20 Where we are today Formed new Center of Excellence to oversee mobility tax Single end-to-end process owner Dedicated Subject Matter Experts More closely aligned with payroll organization Expanding staff of 2 to 6 to support mobility tax Operating & Steering Committees govern funding, prioritization
21 Parting Wisdom Create a compelling, quantitative business case focused on risk and exposure. Develop a governance structure to: Define roles and responsibilities Manage costs and secure new funding Prioritize initiatives Ensure commitment from key stakeholders Do not underestimate the resources required to sustain your mobility process; the project never ends. Plan for change. (tax requirements, systems, vendors)
22 CONSIDERATIONS FOR EQUITY PLAN ADMINISTRATION
23 Administrative challenges The mobile population is growing Timing of option exercises is controlled by participant Frequent vestings of restricted awards make planning more complex Risk of over- or under-withholding for Sell to cover transactions using inaccurate tax rates Explaining details of taxes to participant 2014 Morgan Stanley Smith Barney LLC. Member SIPC
24 Common Approaches Approach Pros Cons Blended rate. Company provides blended tax rate to administrator; adjustments made via payroll Apply prior to vesting. Tax advisor provides rates to administrator immediately prior to vesting Real-time adjustment. Taxes adjusted by tax advisor after transaction, prior to settlement by broker 2014 Morgan Stanley Smith Barney LLC. Member SIPC Simple, does not slow down transaction processing Simple, does not slow down transaction processing Real-time, accurate Eliminates adjustments via payroll Adjustments could be sizable Challenging to communicate details to participant Impractical for frequent vestings Impractical for stock option exercises Major effort to establish and coordinate across data sources and service providers
25 Automated, real-time tax calculation for mobile employees 2014 Morgan Stanley Smith Barney LLC. Member SIPC
26 Taxation of equity compensation is just a component of a mobility program Assess impact of mobility program on plans and practice Award types: options, awards, cash Transaction methods; payment of proceeds Document all processes/procedures, including exception handling and error processing Agree on ongoing ownership of mobility program Roles and responsibilities: internal and external vendors/partners Maintenance of data and systems: internal and external Allocation of costs and savings Participant communications 2014 Morgan Stanley Smith Barney LLC. Member SIPC
27 Q & A Edward Gibbons, KPMG Phone: egibbons@kpmg.com Michael Kuchs, American Express Phone: michael.kuchs@aexp.com Nancy Mesereau, Morgan Stanley Phone: nancy.mesereau@morganstanley.com 2014 Morgan Stanley Smith Barney LLC. Member SIPC CRC /2014
28 Disclaimer ANY TAX ADVICE IN THIS COMMUNICATION IS NOT INTENDED OR WRITTEN BY KPMG TO BE USED, AND CANNOT BE USED, BY A CLIENT OR ANY OTHER PERSON OR ENTITY FOR THE PURPOSE OF (i) AVOIDING PENALTIES THAT MAY BE IMPOSED ON ANY TAXPAYER OR (ii) PROMOTING, MARKETING OR RECOMMENDING TO ANOTHER PARTY ANY MATTERS ADDRESSED HEREIN. You (and your employees, representatives, or agents) may disclose to any and all persons, without limitation, the tax treatment or tax structure, or both, of any transaction described in the associated materials we provide to you, including, but not limited to, any tax opinions, memoranda, or other tax analyses contained in those materials. The information contained herein is of a general nature and based on authorities that are subject to change. Applicability of the information to specific situations should be determined through consultation with your tax adviser KPMG LLP, a Delaware limited liability partnership and the US member firm of the KPMG network of independent member Firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. NDPPS
Award-Winning Mobility Solutions
Award-Winning Mobility Solutions Simone Van der Schalk, Manager, Expatriate Management, ConocoPhillips (US) L. Dianne Robinson, Sr. Stock Administrator, Google (US) Scott Schapiro, KPMG Principal - Employment
More informationRisky Business Managing Tax Risk for your Mobile Workforce
Risky Business Managing Tax Risk for your Mobile Workforce Notice ANY TAX ADVICE IN THIS COMMUNICATION IS NOT INTENDED OR WRITTEN BY KPMG TO BE USED, AND CANNOT BE USED, BY A CLIENT OR ANY OTHER PERSON
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 informationWorkforce Mobility. Insights and Strategies to Address Challenges of Workforce Mobility for Global Equity Plans
Workforce Mobility Insights and Strategies to Address Challenges of Workforce Mobility for Global Equity Plans We live in an increasingly mobile world, where the boundaries of today s workplace are constantly
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 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 informationMultistate Withholding
Multistate Withholding APA NY Metro Chapter Jon Stone Manager, New York, NY Global Mobility Services Employment Tax February 25, 2016 Notice ANY TAX ADVICE IN THIS COMMUNICATION IS NOT INTENDED OR WRITTEN
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 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 informationState Treatment of Social Security Treatment of Pension Income Other Income Tax Breaks Property Tax Breaks
State-By-State Tax Breaks for Seniors, 2016 State Treatment of Social Security Treatment of Pension Income Other Income Tax Breaks Property Tax Breaks AL Payments from defined benefit private plans are
More informationTax Breaks for Elderly Taxpayers in the States in 2016
AL Payments from defined benefit private plans are exempt; most public systems are exempt; military and US Civil service are exempt Special Homestead ion for 65+ +25.2% +2.4% AK No PIT Homestead ion for
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 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 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 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 informationThe Lincoln National Life Insurance Company Term Portfolio
The Lincoln National Life Insurance Company Term Portfolio State Availability as of 7/16/2018 PRODUCTS AL AK AZ AR CA CO CT DE DC FL GA GU HI ID IL IN IA KS KY LA ME MP MD MA MI MN MS MO MT NE NV NH NJ
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 informationCharles Gullickson (Penn Treaty/ANIC Task Force Chair), Richard Klipstein (NOLHGA)
MEMO DATE: TO: Charles Gullickson (Penn Treaty/ANIC Task Force Chair), Richard Klipstein (NOLHGA) FROM: Vincent L. Bodnar, ASA, MAAA RE: Penn Treaty Network American Insurance Company and American Network
More informationState Trust Fund Solvency
Unemployment Insurance State Trust Fund Solvency National Employment Law Project Conference - Washington DC December 7, 2009 Robert Pavosevich pavosevich.robert@dol.gov Unemployment Insurance Program
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 informationFlorida 1/1/2016 Workers Compensation Rate Filing
Florida 1/1/2016 Workers Compensation Rate Filing Kirt Dooley, FCAS, MAAA October 21, 2015 1 $ Billions 4.0 3.5 3.0 2.5 2.0 1.5 1.0 0.5 0.0 Florida s Workers Compensation Premium Volume 2.368 0.765 0.034
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 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 informationRLI TRANSPORTATION A Division of RLI Insurance Company 2970 Clairmont Road, Suite 1000 Atlanta, GA Phone: Fax:
RLI TRANSPORTATION A Division of RLI Insurance Company 2970 Clairmont Road, Suite 1000 Atlanta, GA 30329 Phone: 404-315-9515 Fax: 404-315-6558 AGENCY/BROKER PROFILE Please type your answers. Use a separate
More information2018 ADDENDUM INSTRUCTIONS
2018 ADDENDUM INSTRUCTIONS FEBRUARY 22, 2019 UPDATE: 2018 MUNICIPAL REFERENCE BOOK 1. DELAWARE funds are listed on page 15. You may note on page 15 to see the addendum for additional Delaware funds. The
More informationFederal Tax Reform NCSL Executive Committee Task Force on State and Local Taxation Jackson, Wyoming June 16, 2017
Federal Tax Reform NCSL Executive Committee Task Force on State and Local Taxation Jackson, Wyoming June 16, 2017 Rachelle Bernstein, National Retail Federation Joe Crosby, Multistate Associates, Karl
More informationNOTICE OF FEDERAL AND STATE TAX INFORMATION FOR PSA PLAN PAYMENTS YOUR ROLLOVER OPTIONS
NOTICE OF FEDERAL AND STATE TAX INFORMATION FOR PSA PLAN PAYMENTS YOUR ROLLOVER OPTIONS Retain this Notice for Future Reference You are receiving this notice because all or a portion of a payment you are
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 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 informationWho s Above the Social Security Payroll Tax Cap? BY NICOLE WOO, JANELLE JONES, AND JOHN SCHMITT*
Issue Brief September 2011 Center for Economic and Policy Research 1611 Connecticut Ave, NW Suite 400 Washington, DC 20009 tel: 202-293-5380 fax: 202-588-1356 www.cepr.net Who s Above the Social Security
More information2018 National Electric Rate Study
2018 National Electric Rate Study Ranking of Typical Residential, Commercial and Industrial Electric Bills LES Administrative Board June 15, 2018 Emily N. Koenig Director of Finance & Rates 1 Why is the
More information2017 Supplemental Tax Information
2017 Supplemental Tax Information We have compiled the following information to help you prepare your 2017 federal and state tax returns: - Percentage of income from U.S. government obligations - Federal
More informationJust The Facts: On The Ground SIF Utilization
Just The Facts: On The Ground SIF Utilization The Access 4 Learning Community (A4L), previously the SIF Association, has changed its brand name due to the fact that the majority of its 3,000 members represent
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 informationMassachusetts Budget and Policy Center
Progressive Massachusetts 2013 Policy Conference March 24, 2013 Lasell College Newton, MA Presentation by Massachusetts Budget and Policy Center Our State Budget: Building a Better Future Together Massachusetts
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 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 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 informationPlease print using blue or black ink. Please keep a copy for your records and send completed form to the following address.
20 Disbursement for Beneficiary/QDRO Account IBEW Local Union No. 716 Retirement Plan Instructions About You Please print using blue or black ink. Please keep a copy for your records and send completed
More information2018 NAFC ANNUAL CONFERENCE. THE CHANGING FINANCIAL LANDSCAPE IN TRUCKING: addressing opportunities and challenges
2018 NAFC ANNUAL CONFERENCE THE CHANGING FINANCIAL LANDSCAPE IN TRUCKING: addressing opportunities and challenges State Income Tax Update Agenda State Impacts of Federal Reform State Nexus Apportionment
More informationMEMORANDUM. SUBJECT: Benchmarks for the Second Half of 2008 & 12 Months Ending 12/31/08
MEMORANDUM TO: FROM: HR Investment Center Members Matt Cinque, Managing Director DATE: March 12, 2009 SUBJECT: Benchmarks for the Second Half of 2008 & 12 Months Ending 12/31/08 Please find enclosed the
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 informationEye on the South Carolina Housing Market presented at 2008 HBA of South Carolina State Convention August 1, 2008
Eye on the South Carolina Housing Market presented at 28 HBA of South Carolina State Convention August 1, 28 Robert Denk Assistant Staff Vice President, Forecasting & Analysis 2, US Single Family Housing
More informationGetting Better Value for the Healthcare Dollar. National Conference of State Legislators Fall Forum November 30, 2011.
Getting Better Value for the Healthcare Dollar National Conference of State Legislators Fall Forum November 30, 2011 NCQA History NCQA a non-profit that for 21 years has worked with federal, state, consumer
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 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 informationInsured Deposit Program. Updated 03/31/2017
Insured Deposit Program Welcome to the FDIC Insured Deposit Program. Under this program, available cash balances (from security transactions, dividend and interest payments and other activities) in your
More informationIRA Distribution Request Instructions and Form
IRA Distribution Request Instructions and Form 877.836.3949 203.388.2714 www.vfmarkets.com Send to: Email: US Mail: (Please submit using one method) clientservices@vfmarkets.com 120 Long Ridge Rd., 3 North
More informationState of the Automotive Finance Market
State of the Automotive Finance Market A look at loans and leases in Q4 2017 Presented by: Melinda Zabritski Sr. Director, Financial Solutions www.experian.com/automotive 2018 Experian Information Solutions,
More informationInsured Deposit Program Updated 10/17/2016
Insured Deposit Program Welcome to the FDIC Insured Deposit Program. Under this program, available cash balances (from security transactions, dividend and interest payments and other activities) in your
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 informationTHE MOST RECOGNIZED BRAND IN SELF-STORAGE
THE MOST RECOGNIZED BRAND IN SELF-STORAGE Forward-Looking Statements This presentation contains "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933 and Section
More informationYolanda K. Kodrzycki New England Public Policy Center Federal Reserve Bank of Boston
The Growing Instability of Revenues over the Business Cycle: Putting the New England States in Perspective Yolanda K. Kodrzycki New England Public Policy Center Federal Reserve Bank of Boston Lincoln Institute
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 informationFiduciary Tax Returns
Functions and Procedures Index Books On Line Main Directory Overview... 2 How does it work?... 3 What Information is transmitted to the Tax Service?... 4 How do I initiate this service?... 8 Do I have
More informationReport to Congressional Defense Committees
Report to Congressional Defense Committees The Department of Defense Comprehensive Autism Care Demonstration December 2016 Quarterly Report to Congress In Response to: Senate Report 114-255, page 205,
More information2016 GEHA. dental. FEDVIP Plans. let life happen. gehadental.com
2016 GEHA dental FEDVIP Plans let life happen gehadental.com Smile, you re covered, with great benefits and a large national network. High maximum benefits $25,000 for High Option Growing network of dentists
More informationRequest for Disbursement Vermont State Teachers Retirement System 403(b) Plan
Instructions Request for Disbursement Vermont State Teachers Retirement System 403(b) Plan Please print using blue or black ink. This request must be authorized by your employer. Please forward this form
More informationSPECIAL TAX NOTICE REGARDING PLAN PAYMENTS
SPECIAL TAX NOTICE REGARDING PLAN PAYMENTS This notice explains how you can continue to defer federal income tax on your retirement plan savings in the Plan and contains important information you will
More informationSCHIP: Let the Discussions Begin
Figure 0 SCHIP: Let the Discussions Begin Diane Rowland, Sc.D. Executive Vice President, Henry J. Kaiser Family Foundation and Executive Director, Kaiser Commission on for Alliance for Health Reform February
More informationA. FORM W-9 REQUEST FOR TAXPAYER IDENTIFICATION NUMBER (TIN) AND CERTIFICATION (Please type or print) Legal Name of Entity (must match TIN)
VENDOR STATEMENT OF BUSINESS AND LEGAL RELATIONSHIPS The Railroad is required by IRS guidelines to obtain a Form W-9 from all payees. This substitute form is designed to fulfill the Form W-9 information
More informationBlack Knight Mortgage Monitor
Black Knight Mortgage Monitor Mortgage Market Performance Observations Data as of May, 2014 Month-end Black Knight First Look May 2014 Total U.S. loan delinquency rate (loans 30 or more days past due,
More informationPLEASE NOTE: Required American Equity specific Product Training must be completed PRIOR to soliciting an Application to A
PLEASE NOTE: Required American Equity specific Product Training must be completed IOR to soliciting an Application to A Signed in as: JOSEPH E GOSS LTD 3/12/2014 1:18:30 PM Home Announcements Information
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 informationTax Freedom Day 2019 is April 16th
Apr. 2019 Tax Freedom Day 2019 is April 16th Erica York Economist Madison Mauro Research Assistant Emma Wei Research Assistant Key Findings This year, Tax Freedom Day falls on April 16, or 105 days into
More informationLong-Term Care Education Requirements Prior to Selling
for Training AK All Health 8 hrs 4 hrs 24 months AL All Accident & Health 8 hrs 4 hrs Renewal deadline is the date the license expires. s are renewed biennially based on agent's birth month and year. AR
More informationUniform Consent to Service of Process
Applicant Company Name: NAIC No. FEIN: Uniform Consent to Service of Process Original Designation Amended Designation (must be submitted directly to states) Applicant Company Name: Previous Name (if applicable):
More informationBenefits-At-A-Glance Plan Year
Benefits-At-A-Glance 2015 Plan Year This report shows 2015 TriNet Passport benefit year plan options available in: AK, AL, AR, AZ, CA, CO, CT, DC, DE, FL, GA, HI, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME,
More informationUnemployment Insurance Benefit Adequacy: How many? How much? How Long?
Unemployment Insurance Benefit Adequacy: How many? How much? How Long? Joel Sacks, Deputy Commissioner Washington State Employment Security Department March 1, 2012 1 Outline How many get unemployment
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 informationLong-Term Care Education Requirements Prior to Selling
for AK All Health 8 hrs 4 hrs 24 months AL All Accident & Health 8 hrs 4 hrs Renewal deadline is the date the license expires. s are renewed biennially based on agent's birth month and year. AR All Accident,
More informationAttention; Benefits/Human Resources office - Please send completed form to our address or fax number. Questions?
21 Request for Systematic Disbursement Vermont Deferred Compensation Plan Instructions Please print using blue or black ink. Please forward this form to your benefits/human resources office to complete
More informationPresentation to Southern Employee Benefits Conference
Presentation to Southern Employee Benefits Conference Company History Republic National Distributing Company (RNDC) formed in 2007 Approximately $5 billion in annual sales Currently 74 th on the Forbes
More informationCurrent Trends in the Medicaid RFP Procurement Landscape
Current Trends in the Medicaid RFP Procurement Landscape This is a Presentation Subtitle PRESENTED BY: Michael Lutz Avalere Health October 31, 2017 About Us Michael Lutz Vice President mlutz@avalere.com
More informationFORM ADV UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT BY EXEMPT REPORTING ADVISERS
FORM ADV UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT BY EXEMPT REPORTING ADVISERS Primary Business Name: QUADRANT REAL ESTATE ADVISORS LLC CRD Number: 138077 Annual Amendment - Item
More informationSub Plan number. area code
617 Request for Unforeseeable Emergency Withdrawal MTA 457 Plan Instructions Please print using blue or black ink. Send completed form to the following address or fax it to 1-866-439-8602. If faxing, please
More informationAviva Announcing Changes to Products and Annuity Rates
September 9, 2011 Aviva Announcing Changes to Products and Annuity Rates This field update contains information on product and rate changes effective September 16, 2011. We want to thank you for all of
More informationRequest an IRA Distribution
Request an IRA Distribution Use this form to request a new distribution from or change an existing distribution instruction for your Schwab IRA account. If you are an IRA beneficiary and are requesting
More informationMedicaid in an Era of Change: Findings from the Annual Kaiser 50 State Medicaid Budget Survey
Medicaid in an Era of Change: Findings from the Annual Kaiser 50 State Medicaid Budget Survey Robin Rudowitz Associate Director, Kaiser Commission on Medicaid and the Uninsured The Henry J. Kaiser Family
More informationQ INVESTOR PRESENTATION. May 4, 2018
Q 208 INVESTOR PRESENTATION May 4, 208 DISCLAIMERS FORWARD-LOOKING STATEMENTS. The financial results in this presentation reflect preliminary unaudited results, which are not final until Form 0-Q for the
More informationPresented by: Matt Turkstra
Presented by: Matt Turkstra 1 » What s happening in Ohio?» How is health insurance changing? Individual and Group Health Insurance» Important employer terms» Impact small businesses that do not offer insurance?
More informationApplication Trade Credit Insurance Multi Buyer
Chubb Global Markets Political Risk & Credit 1133 Avenue of the Americas New York, NY 10036 (212) 835-3138 (NY) (312) 612-8827 (Chicago) (213) 612-5512 (Los Angeles) Application Trade Credit Insurance
More informationFor Standard Mail Delivery: The Hartford Mutual Funds PO Box St. Paul, MN The Hartford Mutual Funds
The Hartford Mutual Funds IRA Distribution Request Form (Use Only For IRA Plans with US Bank NA as Custodian) For Standard Mail Delivery: The Hartford Mutual Funds PO Box 64387 St. Paul, MN 55164-0387
More informationAN IN-DEPTH LOOK AT NAFTA. August
IMPLICATIONS OF U.S. TRADE POLICIES: AN IN-DEPTH LOOK AT NAFTA August 2018 1 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
More informationTexas Mid-Year Economic Outlook: Strong Growth Continues
Texas Mid-Year Economic Outlook: Strong Growth Continues Keith Phillips Assistant Vice President and Senior Economist 9/27/18 The views expressed in this presentation are strictly those of the presenter
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 informationAlternative Paths to Medicaid Expansion
Alternative Paths to Medicaid Expansion Robin Rudowitz Kaiser Commission on Medicaid and the Uninsured Kaiser Family Foundation National Health Policy Forum March 28, 2014 Figure 1 The goal of the ACA
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 informationEXHIBIT "A" Requirements for Cardholder Agreement. Electronic Funds Transfers Policy Your Rights and Responsibilities
EXHIBIT "A" Requirements for Cardholder Agreement Electronic Funds Transfers Policy Your Rights and Responsibilities Indicated below are types of Electronic Fund Transfers we are capable of handling, some
More informationIRA Distribution Form
Use this form to request distributions from your IRA account and to close an IRA. Instructions 1. Complete the form and include any necessary supporting documents. 2. Sign and send us the completed form.
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 informationDOWNLOAD OR READ : DEVELOPMENT OF THE INCOME SMOOTHING LITERATURE VOL 4 A FOCUS ON THE UNITED STATES PDF EBOOK EPUB MOBI
DOWNLOAD OR READ : DEVELOPMENT OF THE INCOME SMOOTHING LITERATURE 1893 1998 VOL 4 A FOCUS ON THE UNITED STATES PDF EBOOK EPUB MOBI Page 1 Page 2 development of the income smoothing literature 1893 1998
More informationMultistate indirect tax trends and policies
Multistate indirect tax trends and policies Disclaimer EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate
More informationIMPROVING COLLEGE ACCESS
IMPROVING COLLEGE ACCESS Grants and Resources for Education Leaders West Virginia Leaders of Education Conference December 3, 2018 THE EDUCATION ALLIANCE Statewide non-profit organization W E brings B
More informationDomestic violence funding reduced from $1,253,000 to $1,000,000. $53,000 to fund elder law hotline eliminated.
Court Fees and Fines and State Appropriations by State* 2009-10 Amounts, Major Changes from 2009 Legislative Sessions Noted Revised 3/8/10 (**See note below related to court fees and fines) State Court
More informationCover Crops Green Lands Blue Waters Conference November 03, 2015
Cover Crops 2015 Green Lands Blue Waters Conference November 03, 2015 Disclaimer For Illustration Purposes Only This material does not change the content or the meaning of current policy provisions, filed
More informationTexas Economic Outlook: Cruising in Third Gear
Texas Economic Outlook: Cruising in Third Gear Keith Phillips Assistant Vice President and Senior Economist 1/19/17 The views expressed in this presentation are strictly those of the presenter and do not
More informationName of Applicant Soc Sec # _ / / Marital Status (Circle One): Single Married Divorced Widow(er) Name of Spouse Date of Birth / / Soc Sec # _ / /
PLAN NUMBER 766570 20 IBEW LOCAL 102 SURETY FUND C/O I.E. SHAFFER & CO. 830 BEAR TAVERN RD 2 ND FLOOR PO BOX 1028 TRENTON NJ 08628-0230 PHONE (800)792-3666 FAX (609) 883-7560 Application for Benefits (Please
More informationNew York State Audits. March 2, 2017
New York State Audits March 2, 2017 Disclaimer This presentation is provided solely for the purpose of enhancing knowledge on tax matters. It does not provide tax advice to any taxpayer because it does
More information< Executive Summary > Ready Mixed Concrete Industry Data Report Edition
Ready Mixed Concrete Industry Data Report A benchmarking tool for planning, evaluating and directing the financial activities of your organization. 2012 Edition (2011 data) < Executive Summary > Prepared
More information