Over the past several months, we have seen a significant uptick in IRS audits of the Employee Retention Credit (ERC). This session will address the details of the ERC with a focus on strategies to successfully resolve your IRS audit without adjustment. We will also share our experiences on what we have seen during these audits.
How to make friends and influence developers - @stekenwright at #TechSEO SummatRise at Seven
Nearly 80% of SEO professionals have been waiting more than 6 months for their most pressing recommendation to get implemented. If we're going to get things done, we need to learn to speak to our web development counterparts. No more hacking it on with Tag Manager - it's time to build a culture of optimisation.
The Big SEO Migration - Learnings from a first time hiker ReneHarris7
In this presentation Rene will cover the highs and lows of managing a large Ecommerce website migration for the first time. Migrations can be overwhelming so in this talk Rene will cover how to tackle the SEO essentials, stakeholder and developer management as well as how to to gain key learnings. Of course, redirects, how to change the URL structure for the better and server-side rendering will all feature. This is a high level inspirational talk centered around the highs and lows of the hike to the migration finish line with hopefully some key take-aways along the way.
Fran Griffin - Brighton SEO: Measuring Digital PRFran Griffin
Links, links, links – we all know they’re important. But in Digital PR, top tier coverage isn’t always guaranteed to include one!
Here are my slides from Brighton SEO where I've discussed when and why to value a client name mention on a tier one website, despite no links – and how to explain this to SEO-focused clients.
Follow me on Twitter to continue the conversation - @FrannGriffin
Fran Griffin, Digital PR Manager at Digitaloft.
Holistic Search - Developing An Organic First StrategyArpunBhuhi
The cliché goes that Paid and Organic search work in silos and we have all been a witness to that. I'll be talking you through why you should be developing your search strategy holistically and how to do this.
Using the Internet and Social Networking in Your Job SearchClearedJobs.Net
http://www.ClearedJobs.Net This version of Using the Internet and Social Networking in Your Job Search is presented at military transition classes.
For more information on Cleared Job Fairs, visit:
http://www.ClearedJobs.Net/cleared-jobfairs
How to make friends and influence developers - @stekenwright at #TechSEO SummatRise at Seven
Nearly 80% of SEO professionals have been waiting more than 6 months for their most pressing recommendation to get implemented. If we're going to get things done, we need to learn to speak to our web development counterparts. No more hacking it on with Tag Manager - it's time to build a culture of optimisation.
The Big SEO Migration - Learnings from a first time hiker ReneHarris7
In this presentation Rene will cover the highs and lows of managing a large Ecommerce website migration for the first time. Migrations can be overwhelming so in this talk Rene will cover how to tackle the SEO essentials, stakeholder and developer management as well as how to to gain key learnings. Of course, redirects, how to change the URL structure for the better and server-side rendering will all feature. This is a high level inspirational talk centered around the highs and lows of the hike to the migration finish line with hopefully some key take-aways along the way.
Fran Griffin - Brighton SEO: Measuring Digital PRFran Griffin
Links, links, links – we all know they’re important. But in Digital PR, top tier coverage isn’t always guaranteed to include one!
Here are my slides from Brighton SEO where I've discussed when and why to value a client name mention on a tier one website, despite no links – and how to explain this to SEO-focused clients.
Follow me on Twitter to continue the conversation - @FrannGriffin
Fran Griffin, Digital PR Manager at Digitaloft.
Holistic Search - Developing An Organic First StrategyArpunBhuhi
The cliché goes that Paid and Organic search work in silos and we have all been a witness to that. I'll be talking you through why you should be developing your search strategy holistically and how to do this.
Using the Internet and Social Networking in Your Job SearchClearedJobs.Net
http://www.ClearedJobs.Net This version of Using the Internet and Social Networking in Your Job Search is presented at military transition classes.
For more information on Cleared Job Fairs, visit:
http://www.ClearedJobs.Net/cleared-jobfairs
How to write a non-fiction book in 30 simple steps.
Take a look at this simple list of 30ish steps to take to enable you to become a published author.
Sign up to get your 30 steps checklist and non-fiction book, planner. https://app.convertkit.com/landing_pages/238932/
To discuss your book a call www.jacquimalpass.com
BNI Feature Presentation (10 minute presentation)David du Plessis
A brief overview of how to effectively deliver a BNI feature presentation to your chapter. Giving them the tools they need to get you referrals.
Also available on Youtube with voice over.
https://youtu.be/YBTLDHTt6IY
Tasked with a content audit? It can seem impossible when you have thousands of URLs to sift through alone. But in this talk, Lucy will provide actionable steps on how to do a content audit, walking you through what to cull and what to keep, plus providing methods to quickly break down pages by different search intents to simplify your work. Built on past experience, Lucy will also offer advice on how to get clients on board with your content audit, plus top tips to get your recommendations implemented.
Not Just Pride Month: Crafting LGBTQ+-Inclusive Campaigns Year Round - bright...Ian Helms
Join Ian as they discuss potential issues brands face with rainbow-washing and how companies can put their money where their mouth is by being an ally and advocate for LGBTQ+ folks throughout the year. They will cover everything from using inclusive language in copy to creative considerations to make when developing campaigns.
How to be the ultimate double agent- PR and Link Builder Isa Lavahun BTNSEO S...Isa Lavs
Traditional PR professionals are doing a lot of the heavy lifting when it comes to link building – without even realising it. This presentation reveals some practical tips on how to tweak ‘traditional’ PR practices, that will help supercharge securing those valuable links and show the SEO value of their work.
PPP Loan Forgiveness and Tax Considerations For the Construction IndustryWithum
Withum’s Construction Services Team is partnered up with New Jersey Subcontractors Association and New Jersey Land Improvement Contractors of America to host a forum regarding Paycheck Protection Program (PPP) Loan Forgiveness and Tax Considerations for the Construction Industry.
ERTC Funding
ERTCpro.com
Employee retention is a crucial element in the success of any organization. The ability to retain skilled and experienced employees not only helps maintain productivity levels but also ensures continuity in the business operations. However, with the current economic climate, many organizations are struggling to keep their workforce intact due to financial constraints.
To address this issue, governments across the globe have introduced measures such as employee retention tax credits (ERTC) to incentivize employers to retain their employees amid the pandemic.
The ERTC is a tax credit that provides financial relief for eligible employers who continue to pay their employees during periods of economic hardship caused by COVID-19. This tax credit was introduced by the Coronavirus Aid, Relief, and Economic Security (CARES) Act in March 2020 and has since been expanded and extended under subsequent legislation.
As an expert in ERTC tax credits, it is the duty of us at ERTCpro.com to educate employers on how they can take advantage of this program to retain their workforce while reducing their tax liability. In this article, we will explore the eligibility criteria, benefits, and application process for ERTC and provide insights on how organizations can maximize its potential for employee retention.
Overview Of The Employee Retention Tax Credit (ERTC)
The Employee Retention Tax Credit (ERTC) is a tax incentive program that was introduced to help businesses retain their employees during the COVID-19 pandemic. The ERTC provides eligible employers with a refundable tax credit of up to $5,000 per employee. This credit can be used to offset the employer's share of Social Security taxes.
A benefits analysis should be performed by eligible employers to determine if they qualify for the ERTC. To qualify, an employer must have experienced a significant decline in gross receipts or been forced to suspend operations due to a government order related to COVID-19. Additionally, employers must have maintained their workforce during the period in which the credit is being claimed.
The ERTC can provide much-needed support in these uncertain times.
Questions? See ERTCpro.com
Short guide covering all aspects of the Employee Retention Tax Credit (ERTC) and how it works with the Paycheck Protection Program (PPP). Read this to discover if you're eligible for the ERTC and how to go about maximizing the benefits you get from both programs.
Newsletter on daily professional updates- 07/01/2020CA PRADEEP GOYAL
“If four things are followed –
having a great aim,
acquiring knowledge,
hard work, and
perseverance –
then anything can be achieved.”
Here is your Daily dose of professional updates 07.01.2020
Payroll Webinar: Tax Levies and Creditor Garnishments: What Payroll Must Know...Ascentis
This webinar concentrates on processing garnishments in the payroll department other than child support. It covers the federal rules for creditor garnishments, the IRS rules for federal tax levies, the various aspects of state tax levies, the key points for processing state creditor garnishments, how to handle voluntary wage assignments such as payday loans and student loans. It includes best practices for reconciling and processing the garnishments in the payroll department. Sample memos for communicating with the employee concerning garnishments are included. The IRS Form 668-W is reviewed.
Off Payroll Working In Private Sector | Makesworth Accountants in HarrowMakesworth Accountants
New tax rules for individuals working via their own companies for medium or large business. From 6 April 2020, new tax rules are proposed for individuals who provide their personal services via an ‘intermediary’ to medium or large business. An intermediary may be another individual, a partnership, an unincorporated association or a company. The most common structure is a worker providing their services via their own company (PSC) which is the term used in this letter to summarise the rules which will apply to all intermediaries. Similar rules were introduced in 2017 for public sector organisations receiving services from PSCs. The 2020 rules will use the 2017 rules as a starting point which means, in practical terms, that the principles have already been decided but some aspects of the detailed operation of the rules will be decided in a consultation process. Draft legislation has been published which will, subject to consultation, be included in the next Finance Bill.
How to write a non-fiction book in 30 simple steps.
Take a look at this simple list of 30ish steps to take to enable you to become a published author.
Sign up to get your 30 steps checklist and non-fiction book, planner. https://app.convertkit.com/landing_pages/238932/
To discuss your book a call www.jacquimalpass.com
BNI Feature Presentation (10 minute presentation)David du Plessis
A brief overview of how to effectively deliver a BNI feature presentation to your chapter. Giving them the tools they need to get you referrals.
Also available on Youtube with voice over.
https://youtu.be/YBTLDHTt6IY
Tasked with a content audit? It can seem impossible when you have thousands of URLs to sift through alone. But in this talk, Lucy will provide actionable steps on how to do a content audit, walking you through what to cull and what to keep, plus providing methods to quickly break down pages by different search intents to simplify your work. Built on past experience, Lucy will also offer advice on how to get clients on board with your content audit, plus top tips to get your recommendations implemented.
Not Just Pride Month: Crafting LGBTQ+-Inclusive Campaigns Year Round - bright...Ian Helms
Join Ian as they discuss potential issues brands face with rainbow-washing and how companies can put their money where their mouth is by being an ally and advocate for LGBTQ+ folks throughout the year. They will cover everything from using inclusive language in copy to creative considerations to make when developing campaigns.
How to be the ultimate double agent- PR and Link Builder Isa Lavahun BTNSEO S...Isa Lavs
Traditional PR professionals are doing a lot of the heavy lifting when it comes to link building – without even realising it. This presentation reveals some practical tips on how to tweak ‘traditional’ PR practices, that will help supercharge securing those valuable links and show the SEO value of their work.
PPP Loan Forgiveness and Tax Considerations For the Construction IndustryWithum
Withum’s Construction Services Team is partnered up with New Jersey Subcontractors Association and New Jersey Land Improvement Contractors of America to host a forum regarding Paycheck Protection Program (PPP) Loan Forgiveness and Tax Considerations for the Construction Industry.
ERTC Funding
ERTCpro.com
Employee retention is a crucial element in the success of any organization. The ability to retain skilled and experienced employees not only helps maintain productivity levels but also ensures continuity in the business operations. However, with the current economic climate, many organizations are struggling to keep their workforce intact due to financial constraints.
To address this issue, governments across the globe have introduced measures such as employee retention tax credits (ERTC) to incentivize employers to retain their employees amid the pandemic.
The ERTC is a tax credit that provides financial relief for eligible employers who continue to pay their employees during periods of economic hardship caused by COVID-19. This tax credit was introduced by the Coronavirus Aid, Relief, and Economic Security (CARES) Act in March 2020 and has since been expanded and extended under subsequent legislation.
As an expert in ERTC tax credits, it is the duty of us at ERTCpro.com to educate employers on how they can take advantage of this program to retain their workforce while reducing their tax liability. In this article, we will explore the eligibility criteria, benefits, and application process for ERTC and provide insights on how organizations can maximize its potential for employee retention.
Overview Of The Employee Retention Tax Credit (ERTC)
The Employee Retention Tax Credit (ERTC) is a tax incentive program that was introduced to help businesses retain their employees during the COVID-19 pandemic. The ERTC provides eligible employers with a refundable tax credit of up to $5,000 per employee. This credit can be used to offset the employer's share of Social Security taxes.
A benefits analysis should be performed by eligible employers to determine if they qualify for the ERTC. To qualify, an employer must have experienced a significant decline in gross receipts or been forced to suspend operations due to a government order related to COVID-19. Additionally, employers must have maintained their workforce during the period in which the credit is being claimed.
The ERTC can provide much-needed support in these uncertain times.
Questions? See ERTCpro.com
Short guide covering all aspects of the Employee Retention Tax Credit (ERTC) and how it works with the Paycheck Protection Program (PPP). Read this to discover if you're eligible for the ERTC and how to go about maximizing the benefits you get from both programs.
Newsletter on daily professional updates- 07/01/2020CA PRADEEP GOYAL
“If four things are followed –
having a great aim,
acquiring knowledge,
hard work, and
perseverance –
then anything can be achieved.”
Here is your Daily dose of professional updates 07.01.2020
Payroll Webinar: Tax Levies and Creditor Garnishments: What Payroll Must Know...Ascentis
This webinar concentrates on processing garnishments in the payroll department other than child support. It covers the federal rules for creditor garnishments, the IRS rules for federal tax levies, the various aspects of state tax levies, the key points for processing state creditor garnishments, how to handle voluntary wage assignments such as payday loans and student loans. It includes best practices for reconciling and processing the garnishments in the payroll department. Sample memos for communicating with the employee concerning garnishments are included. The IRS Form 668-W is reviewed.
Off Payroll Working In Private Sector | Makesworth Accountants in HarrowMakesworth Accountants
New tax rules for individuals working via their own companies for medium or large business. From 6 April 2020, new tax rules are proposed for individuals who provide their personal services via an ‘intermediary’ to medium or large business. An intermediary may be another individual, a partnership, an unincorporated association or a company. The most common structure is a worker providing their services via their own company (PSC) which is the term used in this letter to summarise the rules which will apply to all intermediaries. Similar rules were introduced in 2017 for public sector organisations receiving services from PSCs. The 2020 rules will use the 2017 rules as a starting point which means, in practical terms, that the principles have already been decided but some aspects of the detailed operation of the rules will be decided in a consultation process. Draft legislation has been published which will, subject to consultation, be included in the next Finance Bill.
TriStar Pension Consulting presents changes to Retirement plans like 401(k)'s in the year 2015 along with pending legislation. Find out what is happening in Washington and how it will affect your Retirement Plan.
Presentation by Kathleen Burke and Shannon Mok, analysts in CBO’s Tax Analysis Division, and Joseph Rosenberg, Deputy Director of CBO’s Tax Analysis Division, to the Brazilian Tax and Customs Administration.
SBA. Paycheck Protection Program.Frequently Asked Questions. May 3George Benaroya
40. Question: Will a borrower’s PPP loan forgiveness amount (pursuant to section 1106 of the CARES Act and SBA’s implementing rules and guidance) be reduced if the borrower laid off an employee, offered to rehire the same employee, but the employee declined the offer?
Answer: No. As an exercise of the Administrator’s and the Secretary’s authority under Section 1106(d)(6) of the CARES Act to prescribe regulations granting de minimis exemptions from the Act’s limits on loan forgiveness, SBA and Treasury intend to issue an interim final rule excluding laid-off employees whom the borrower offered to rehire (for the same salary/wages and same number of hours) from the CARES Act’s loan forgiveness reduction calculation. The interim final rule will specify that, to qualify for this exception, the borrower must have made a good faith, written offer of rehire, and the employee’s rejection of that offer must be documented by the borrower. Employees and employers should be aware that employees who reject offers of re-employment may forfeit eligibility for continued unemployment compensation.
Income Tax Calendar: Important Dates for F.Y. 2024-2025Taxbuddy
Explore the essential dates in the Income Tax Calendar for F.Y. 2024-2025. Stay updated with deadlines for filings, payments, and more for timely compliance.
Join us for an exclusive and informative webinar as we delve into the exciting new updates and features of Sage Intacct's highly anticipated Release 3 for 2023! Discover how these enhancements will streamline your financial management processes, boost productivity, and empower your team with powerful tools for smarter decision-making.
We will walk you through the latest innovations, providing practical insights and real-world use cases to maximize the benefits of Intacct. After the webinar, you will be able to:
Recognize new release features for your business solution
Demonstrate the new user experience and navigation to ease
Manage the latest release of the solution to maximize its potential
Congressional Update on Potential Tax Legislation For You and Your Business.pptxWithum
Many taxpayers have been closely monitoring Congress to see if tax extenders could provide much needed federal income tax relief regarding the 2021 and 2022 Tax Cuts and Jobs Act sunset provisions, including R&E capitalization and the tightening of the interest expense limitation rules. On Friday June 9th, the House of Representatives introduced three bills in the House Ways and Means Committee that could alleviate burdens placed on privately owned businesses.
Learning Objectives
• Analyze the Tax Cuts and Jobs Act sunset provisions for the 2022 and 2023 taxable years.
• Assess the new tax law proposed in the Build It In America, Small Business Jobs, and Tax Cuts and Working Families Acts.
• Evaluate the US budgetary impact of the proposals.
Power Platform Governance Center of ExcellenceWithum
Unlock the full potential of Microsoft Power Platform and effectively govern your low-code applications and citizen developers. Learn how to define, monitor, track, govern, and perfect your Power Platform adoption and strategy, allowing you to focus on what you love most.
Safeguarding Your Law Firm Against Cyber ThreatsWithum
Law firms serve as stewards to valuable, sensitive financial and client information and must remain as trusted business partners.
With the scope and severity of cybercrimes rising, don’t wait to optimize your firm’s approach to cybersecurity. Join Edward Keck Jr., Partner and Practice Leader of Withum’s Cyber and Information Security practice, and Bill Sansone, Partner and Practice Leader of Withum’s Law Firm Advisory team, to learn:
• How to manage the cybersecurity risks affecting law firms, including data breaches
• The value of going beyond what’s required to operate effectively in today’s digital landscape
• How to apply data security best practices and maintain good cyber hygiene at your firm
Navigating Through Uncertain Times: An Economic Update for Manufacturers with...Withum
All companies in the supply chain are impacted by the current economic conditions and the uncertainties in front of us. To successfully navigate these times, businesses have been forced to consider new strategies, develop new alliances and pivot quickly to react to market demands.
Put Your NetSuite Data to Work – Discover Better NetSuite ReportingWithum
Reporting tools can help businesses make valuable data-driven decisions that can ensure your organization’s success. Whether you’re already using Oracle NetSuite or perhaps you’ve thought about it - learn how a built-for NetSuite reporting solution helps quickly build reports that improve business performance.
Withum’s NetSuite Lead, Chris Higgins, and special guest Josh LaSov, Founder of ZoneReporting (formerly Satori) share:
• A limitless reporting solution built for NetSuite by NetSuite experts in the #1 ranked BI tool – Power BI
• How 50+ pre-built reports provide business insights on Day 1
• Why integrating your other data sources with your NetSuite data is critical for end-to-end reporting
International Tax and TP in the Metaverse 2.9.23.pptxWithum
Join a panel of international tax and transfer pricing professionals with expertise in taxation of digital assets, blockchain technology, and the metaverse.
CMMC for Contractors and Manufacturers – What to Know for 2023Withum
Manufacturers, contractors, and suppliers who are members of (and/or affiliated with) the U.S. Defense Industrial Base (DIB) must prepare now to ensure assessment readiness. Fears of a near-term enormous bureaucratic traffic jam are arising as tens of thousands of SMBs scramble to become CMMC compliant to avoid administrative exclusion from the DOD bidding process.
Sales Use Tax Opportunities and Traps Affecting Your BusinessWithum
Join us to discuss new developments regarding how the Wayfair decision has affected businesses and the related sales tax compliance requirements. The team will also discuss opportunities such as common exemptions to identify potential refunds, potential audit triggers, and other sales tax trends including collections, remittance, and software solutions.
Webinar: Year-End Planning Steps for Success in 2022 11.29.2022.pdfWithum
Join Withum's tax experts for a timely overview on how you can minimize your tax bill this year.
Learn what steps you can take now to set your company up for success in 2022.
Lessons from the First 100 Days of Recreational Cannabis in New JerseyWithum
Withum’s Cannabis Sector Team and NJ Cannabis Regulatory Commissioner, Krista Nash, discussed new tax policies, and shared our unique insights and predictions for this robust industry.
6 Ways to Accelerate Your Multichannel GrowthWithum
Is your inventory tracking system aligned with your e-commerce platform? Are you having trouble reconciling your payments?
Learn how to remove inventory and payment processing roadblocks and discover a seamless path to growth.
Is There A Union In Your Future? Understanding Cannabis Labor Peace AgreementsWithum
Labor peace requirements instilled by state legislators will materially change U.S. cannabis businesses. California, Rhode Island, New York, New Jersey, Pennsylvania and Virginia are already requiring players in the cannabis market to enter a Labor Peace Agreement (LPA) as a condition to licensing. At least five other states and many municipalities do not require an LPA, but instead offer preferential treatment in a competitive licensing process to those who have signed one.
Withum welcomed Richard S. Rosenberg, Partner at Ballard Rosenberg Golper & Savitt, LLP to share his expertise on cannabis labor peace agreements. Richard is a management-side labor attorney who has extensive experience representing cannabis companies in connection with their LPA negotiations. Richard will explain what signing an LPA really means for your business now and into the future.
Using Cutting Edge Engagement Tools to Improve Talent RetentionWithum
Tech companies and other progressive businesses had been working remotely long before the pandemic and learned over the years how to use innovative tools to improve employee performance management and engagement in remote and hybrid environments. In this session, 15Five will share best practices and case studies lessons learned in companies leading the way in employee engagement and corporate culture and how you can apply them in your law firm.
This CPE webinar will explore Public Law 86-272, which was enacted to protect taxpayers from state income taxes when their sole activity in the state is limited to the solicitation and sale of tangible personal property. State tax authorities have been contesting this federal law ever since passage. Due to the rise of the digital economy, taxpayer protection under P.L. 86-272 has been steadily eroding.
On the final stop for our virtual Global Summit Series, Withum’s International Team proudly presents Dr. Kevin Lyons, Supply Chain Management Department and Director, Public Private Community Partnerships of Rutgers Business School, on a deep dive into how climate change will affect culture and global supply chains.
He will be providing insight into how the global community can start to think about what we can do together to minimize the impacts of climate change on our culture and the supply chains that also connect us. From this presentation international and domestic companies can gain a better understanding on how these impacts may surface in their day-to-day operations as well as long term company profits.
Winning the War for Talent in 2022: Strategies for Attracting Top Laterals an...Withum
A winning battle strategy is critical for law firms to compete in 2022's war for talent. In this webinar we will reveal high-impact ways to increase hiring success, lower lateral risk and share how leading law firms are using effective due diligence to better attract, acquire and keep talent.
Presenters:
• Chuck Miller, CEO, NgenX Energy
• Martin Harski, Cost Segregation Principal, National Tax Service Group, Withum
• Cary Milstein, Early Entrepreneur, Medical Cannabis Sector
Affordable Stationery Printing Services in Jaipur | Navpack n PrintNavpack & Print
Looking for professional printing services in Jaipur? Navpack n Print offers high-quality and affordable stationery printing for all your business needs. Stand out with custom stationery designs and fast turnaround times. Contact us today for a quote!
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
Company Valuation webinar series - Tuesday, 4 June 2024FelixPerez547899
This session provided an update as to the latest valuation data in the UK and then delved into a discussion on the upcoming election and the impacts on valuation. We finished, as always with a Q&A
Putting the SPARK into Virtual Training.pptxCynthia Clay
This 60-minute webinar, sponsored by Adobe, was delivered for the Training Mag Network. It explored the five elements of SPARK: Storytelling, Purpose, Action, Relationships, and Kudos. Knowing how to tell a well-structured story is key to building long-term memory. Stating a clear purpose that doesn't take away from the discovery learning process is critical. Ensuring that people move from theory to practical application is imperative. Creating strong social learning is the key to commitment and engagement. Validating and affirming participants' comments is the way to create a positive learning environment.
Recruiting in the Digital Age: A Social Media MasterclassLuanWise
In this masterclass, presented at the Global HR Summit on 5th June 2024, Luan Wise explored the essential features of social media platforms that support talent acquisition, including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok.
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
• Four (4) workplace discipline methods you should consider
• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
B2B payments are rapidly changing. Find out the 5 key questions you need to be asking yourself to be sure you are mastering B2B payments today. Learn more at www.BlueSnap.com.
Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
Improving profitability for small businessBen Wann
In this comprehensive presentation, we will explore strategies and practical tips for enhancing profitability in small businesses. Tailored to meet the unique challenges faced by small enterprises, this session covers various aspects that directly impact the bottom line. Attendees will learn how to optimize operational efficiency, manage expenses, and increase revenue through innovative marketing and customer engagement techniques.
2. 2
2023 WithumSmith+Brown, PC
Meet Your Speakers
Daniel Mayo, JD, LLM
Principal
Lead, National Tax Services Group
973.532.8847
dmayo@withum.com
Matt Walsh, CPA, MS
Partner
Market Leader, COVID-19 Financial Assistance
Services Group
mwalsh@withum.com
5. 5
2023 WithumSmith+Brown, PC
Refundable payroll tax credit
Up to $5,000 per employee in 2020 and up to $7,000 per employee for
each of the first three calendar quarters in 2021 (total of $26,000 per
employee)
4th Quarter of 2021 is no longer eligible, except for recovery startup businesses (RSUBs)
RSUBs capped at $50,000 per quarter for Q3 and Q4 2021
Exploded in December 2020 when the law changed to allow taxpayers
that received a PPP loan to claim the ERC
What is the ERC?
6. 6
2023 WithumSmith+Brown, PC
Significant decline in gross receipts (objective test)
>50% drop in gross receipts in any quarter in 2020 compared to the same quarter in 2019
• Eligibility extends until quarter where gross receipts recover to at least 80%
>20% drop in gross receipts in any quarter in 2021 compared to the same quarter in 2019
• Can elect to test using the immediately preceding calendar quarter (e.g., test Q2 2021 by comparing Q1
2021 vs. Q1 2019)
Full or partial suspension of operations (subjective test)
U.S. governmental order that limited commerce, travel, or group meetings due to Covid-19
Impact on business is more than nominal (measured by 2019 gross receipts or employee hours)
Cannot conduct operations comparably through telework
Two Main Tests for Eligibility
9. 9
2023 WithumSmith+Brown, PC
October 19, 2022 – IRS issues press release advising taxpayers to be
wary of third parties that promise tax savings that are too good to be
true
Tax credit shops are advising taxpayers to claim the ERC when they do not qualify
Red flag – large upfront fee or a fee that is contingent on the amount of the refund
Improperly claiming the ERC could result in taxpayers being required to repay the credit along
with penalties and interest
Likely signals increased IRS enforcement activity
IRS Warning
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IRS is aggressively auditing ERC claims
It is auditing each and every issue that relates to the ERC, including aggregation, eligibility, number of 2019
FTEs, qualifying wages, no double dipping with PPP and other credits, and other aspects of calculating the credit
For example, IRS is auditing the calculation of gross receipts to ensure there is no shifting between or among calendar
quarters
IRS is asking for governmental orders and for an explanation of the effect they had on business operations
When it comes to supply chain issues, remember that there must be a US governmental order relating to Covid that
affected the taxpayer’s supplier, the supplier could not deliver critical goods because of the governmental order, and the
taxpayer could not obtain the goods from alternate sources
IRS is auditing some ERC claims BEFORE they are paid – committing to an audit timeline upfront
IRS is asking for taxpayer interviews
IRS Audits
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2019 monthly average number of full-time employees (FTEs)
For 2020 ERC, need 100 or fewer in 2019 to be a small eligible employer
For 2021 ERC, need 500 or fewer in 2019 to be a small eligible employer
Remember that the aggregation rules apply for this purpose
How to calculate?
FTE means 30 hours/week or 130 hours/month
Different from PPP where there was a full-time equivalency test
Determine the number of FTEs each month, and then divide by 12
Audit Experience – IDRs request documentation on this issue, and auditors are flexible in terms of
the documentation provided as long as the taxpayer is not close to one of the thresholds
Small or Large Eligible Employer
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Gross receipts is a top-line revenue number, net of returns and allowances (§448(c), or §6033 for tax-
exempt entities)
Be sure you review the general ledger, because the IRS will
Remember that the aggregation rules apply for this purpose
Must use the method of tax accounting, i.e., cash or accrual, that the taxpayer used for the tax year in
question, even if a different method is used for book purposes
Business combinations – remember there is a safe harbor for business combinations in 2020 and in
2021
Audit Experience – IDRs request either general ledger detail; tracing exercises to the tax return have
not sufficed on audit so far
Gross Receipts Test
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Did the taxpayer identify a U.S. governmental order that limited its commerce, travel,
or group meetings due to COVID-19?
Were the taxpayer’s employees able to work comparably through telework?
Did the full or partial suspension of business operations have more than a nominal
effect on the taxpayer’s business? Recall there is a 10% safe harbor in Notice 2021-
20, Q&A #11.
Did the suspension of operations result from a reduction in client
demand? See Notice 2021-20, Q&A #13.
Full or Partial Suspension of Business
Operations
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Audit Experience
IDRs request copies of actual government orders to show the restrictions and the length of time
they were in effect (to ensure they cover the period of the claim)
Burden of proof is on taxpayers to show they were impacted by the orders
One agent requested that the taxpayer document the effect the governmental orders had on the
services listed on its public website
Full or Partial Suspension of Business
Operations (continued)
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Aggregation applies for purposes of (i) the gross receipts test, (ii) the suspension of
operations test, (iii) the calculation of the number of FTEs, and (iv) the determination
of the maximum credit amount per employee. See Notice 2021-20, Q&A #7
Parent/sub aggregation, brother/sister aggregation, combined group under common control
Constructive ownership rules apply (see Reg. §1.52-1(c) & (d))
Aggregation with non-US entities still applicable
Audit Experience – IDRs generally request an explanation of how the taxpayer
determined aggregation, and how it allocated the ERC among the aggregated group
(if there is one)
Aggregation
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No double dipping with wages used for the PPP, FFCRA credits, other listed credits
Cannot include severance and other post-termination payments made to former employees
Were the proper wages included for the type of employer, i.e., small eligible employer or large eligible employer
Cannot include wages for self-employed individuals, greater-than-50% owners, and “related individuals”
Recall that constructive ownership rules apply for this purpose and the “related individual” determination can produce
unexpected results
Wage limit is $10,000 for March 13, 2020 through December 31, 2020, and $10,000 for each of the first three
calendar quarters in 2021
ERC percentage applied to wage limit is 50% in 2020, and 70% in each of the first three calendar quarters in
2021
Different rules apply for recovery startup businesses (businesses started after 2/15/2020)
ERC Calculation
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Audit Experience
IDRs request the signed PPP loan forgiveness application that was submitted to the lender, and sometimes
the forgiveness letter received from the SBA
IRS generally does one of the following:
• Tracing analysis of wages on an individual basis from the ERC calculations back to documentation filed
with taxing authorities (W-2s, for example)
• Reconciliation on the population of wages to the originally filed Forms 941
For large eligible employers, IDRs require substantiation on how the taxpayer determined the qualifying
wages that were paid to employees not to provide services
ERC Calculation (cont’d)
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Make sure your Company maintains adequate records to
substantiate eligibility and the ERC calculation
Make sure your Company amends their 2020 and/or 2021 income
tax returns to pay tax on the ERC
Reduce the wage/health plan expenses that were used for the ERC
Reductions must be made on the tax return for the tax year in which
they were paid, not the year in which the ERC was applied for or
received
IRS view is that amended returns must be filed when the ERC claim
is filed, not when it is received
Substantiation and Taxation
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If you didn’t prepare the eligibility analysis or the ERC calculation, do it yourself
before your first response to the IRS
Amend the claim, if necessary, in your first response to the IRS
Only submit responses that you can verify or are comfortable submitting (allow the
tax professional to control the communication process)
Always be polite and recognize that the agent is just trying to do his/her job and get
to the right answer
Agents do not always accommodate requests for extra time to deliver IDR
responses, so document ERC claims in advance of an audit
Lessons Learned
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This presentation is intended for general educational and/or informational purposes only and
does not replace specific, independent professional advice. This presentation is based on our
current interpretations of the law. These Interpretations may ultimately, after further IRS or other
guidance be changed.
Statements and opinions expressed are those of the presenter or participants individually and,
unless expressly stated to the contrary, are not the opinion or position of WithumSmith+Brown,
PC assumes no responsibility for the content, accuracy or completeness of the information
presented. Attendees should note that sessions may be audio-recorded and published in
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Disclaimer