Legislative Alert: 2013 Changes to Medicare and MedicaidBenefitMall
On January 1, 2013, several important changes to Medicare and Medicaid mandated by the Patient Protection and Affordable Care Act (PPACA) took effect. This Legislative Alert provides a brief update of many of those changes. For any specific legal or financial advice, it is recommended that you consult with a licensed professional in your state.
The recently enacted federal healthcare legislation will affect virtually everyone and will mean significant changes for patients, insurers, employers, hospitals and physicians. This is one of the largest changes to the tax laws in the past 30 years. Are you interested in finding out how the Reform will affect you or your business? We want to help. We are offering presentations to businesses and groups to provide information on how the Reform may impact you.
For more information visit our website at www.kl-cpa.com.
What Changes to Expect from the new Healthcare Law, presented by The National Federation of Independent Business, the leading small business association.
An open enrollment checklist, created by eHealthInsurance, to help employees find the best personal health insurance solution for the 2012 benefit year - via http://www.eHealthInsurance.com
Legislative Alert: 2013 Changes to Medicare and MedicaidBenefitMall
On January 1, 2013, several important changes to Medicare and Medicaid mandated by the Patient Protection and Affordable Care Act (PPACA) took effect. This Legislative Alert provides a brief update of many of those changes. For any specific legal or financial advice, it is recommended that you consult with a licensed professional in your state.
The recently enacted federal healthcare legislation will affect virtually everyone and will mean significant changes for patients, insurers, employers, hospitals and physicians. This is one of the largest changes to the tax laws in the past 30 years. Are you interested in finding out how the Reform will affect you or your business? We want to help. We are offering presentations to businesses and groups to provide information on how the Reform may impact you.
For more information visit our website at www.kl-cpa.com.
What Changes to Expect from the new Healthcare Law, presented by The National Federation of Independent Business, the leading small business association.
An open enrollment checklist, created by eHealthInsurance, to help employees find the best personal health insurance solution for the 2012 benefit year - via http://www.eHealthInsurance.com
How Does Obamacare Impact Your Business Planning?Tilson
The Supreme Court has upheld the PPACA and its implementation is full steam ahead. Now is the time to begin preparing for the impact on your business and your employees. Many have forgotten the complexity, decisions, and regulatory requirements of this legislation. As we all know, the devil is in the details.
Health Care Reform - Small Business Health Options Program (SHOP) UpdatesCBIZ, Inc.
One of the components of the Affordable Care Act is the Small Business Health Options Program (SHOP). The SHOP is the marketplace, sometimes referred to as “exchange”, specific to small employers.
Learn how you can successfully navigate the Affordable Care Act, "Obama Care".
This easy to read outline will benefit your family and business.
Call (816-224-9466) for more information today.
Check this out! My friends at Greener Accounting and Tax Services put this presentation together to show some of the changes that will be made with two health care legislations passed this term. Very informative and somewhat disturbing.
"VIEW LIVE http://www.watchonlinerugby.net/
Every Rugby Fans are waiting for this game..African CAR Championship 2015 Madagascar will play Senegal in Kampala on Wednesday 8 July
Watch live here : http://www.watchonlinerugby.net/
Watch live here : http://www.watchonlinerugby.net/"
How Does Obamacare Impact Your Business Planning?Tilson
The Supreme Court has upheld the PPACA and its implementation is full steam ahead. Now is the time to begin preparing for the impact on your business and your employees. Many have forgotten the complexity, decisions, and regulatory requirements of this legislation. As we all know, the devil is in the details.
Health Care Reform - Small Business Health Options Program (SHOP) UpdatesCBIZ, Inc.
One of the components of the Affordable Care Act is the Small Business Health Options Program (SHOP). The SHOP is the marketplace, sometimes referred to as “exchange”, specific to small employers.
Learn how you can successfully navigate the Affordable Care Act, "Obama Care".
This easy to read outline will benefit your family and business.
Call (816-224-9466) for more information today.
Check this out! My friends at Greener Accounting and Tax Services put this presentation together to show some of the changes that will be made with two health care legislations passed this term. Very informative and somewhat disturbing.
"VIEW LIVE http://www.watchonlinerugby.net/
Every Rugby Fans are waiting for this game..African CAR Championship 2015 Madagascar will play Senegal in Kampala on Wednesday 8 July
Watch live here : http://www.watchonlinerugby.net/
Watch live here : http://www.watchonlinerugby.net/"
"VIEW LIVE http://www.watchonlinerugby.net/
Every Rugby Fans are waiting for this game..African CAR Championship 2015 Madagascar will play Senegal in Kampala on Wednesday 8 July
Watch live here : http://www.watchonlinerugby.net/
Watch live here : http://www.watchonlinerugby.net/"
DARA: Documentos y Archivos de Aragón, modelo de servicio de enriquecimiento ...Julián Moyano Collado
DARA es el proyecto cooperativo de los archivos aragoneses para ofrecer servicios a través de la web y aspira a ofrecer servicios relacionados con la web semántica
Staffscapes, Inc. is a Human Resources Outsourcing firm that specializes in HR, Payroll & Benefits. We recently presented this slide show to a group of Colorado Small Business Owners and Managers and are sharing it with the general public today.
Leveraging Federal Financial Assistance Programs During COVID-19Kareo
Bill Finerfrock, HBMA Director of Government Affairs, will break down the CARES Act and its associated programs to provide you with key takeaways to help ease financial burdens and maintain current staff levels.
In this webinar, Bill will discuss:
-New Paycheck Protection Program
-Other SBA (Small Business Association) programs
-Medicare Advanced Payment Options
-Provider Lost Revenue Program
For businesses with 50 employees or less. There is a lot of confusion and misunderstanding about what the Affordable Care Act (Obamacare) is and how it will affect your business and employees. It is important to learn how it relates to you, your employees and your business. There are many moving parts and there are changes ahead. Our blog series and webinars will describe what the Affordable Care Act is "in plain English" and keep you up to date on the latest information.
January 2021 Tax Tips Newsletter
Harman CPA PDF Of Jan 2021 Newsletter Content
JANUARY 2021 NEWSLETTER CONTENT WHICH
APPEARED ON OUR WEBSITE
John Harman, CPA PLLC
1402 S. Custer Rd, S-102
McKinney, TX 75070
info@mckinneytax.com
Phone: (469) 742-0283
https://www.mckinneytax.com/
YouTube videos here: https://www.youtube.com/user/mckinneytax
John Harman, CPA PLLC, January 2021 Tax Tips Newsletter, mckinneytax, JANUARY 2021 NEWSLETTER
Overview of the Cadillac Tax
The “Cadillac Tax” was created as part of the Patient Protection and Affordable Care Act of 2010 (PPACA). The Cadillac Tax is an excise tax that was designed to generate revenue to help in paying the Federal Government’s cost of the Affordable Care Act. It was also to serve as a deterrent against the purchase of high-cost plans. When you have a plan where members have larger personal out of pocket, those enrolled would tend to become better consumers and in turn help hold down the growing cost of healthcare.
Review our research and analysis on the Cadillac Tax to gain more insight into details. Contact McGohan-Brabender to explore options.
https://www.mcgohanbrabender.com/
As a business owner in Delaware, staying on top of your tax obligations is paramount, especially with the annual deadline for Delaware Franchise Tax looming on March 1. One such obligation is the annual Delaware Franchise Tax, which serves as a crucial requirement for maintaining your company’s legal standing within the state. While the prospect of handling tax matters may seem daunting, rest assured that the process can be straightforward with the right guidance. In this comprehensive guide, we’ll walk you through the steps of filing your Delaware Franchise Tax and provide insights to help you navigate the process effectively.
"𝑩𝑬𝑮𝑼𝑵 𝑾𝑰𝑻𝑯 𝑻𝑱 𝑰𝑺 𝑯𝑨𝑳𝑭 𝑫𝑶𝑵𝑬"
𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
𝐓𝐉 𝐂𝐨𝐦𝐬 provides unlimited package services including such as Event organizing, Event planning, Event production, Manpower, PR marketing, Design 2D/3D, VIP protocols, Interpreter agency, etc.
Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
⭐ 𝐅𝐞𝐚𝐭𝐮𝐫𝐞𝐝 𝐩𝐫𝐨𝐣𝐞𝐜𝐭𝐬:
➢ 2024 BAEKHYUN [Lonsdaleite] IN HO CHI MINH
➢ SUPER JUNIOR-L.S.S. THE SHOW : Th3ee Guys in HO CHI MINH
➢FreenBecky 1st Fan Meeting in Vietnam
➢CHILDREN ART EXHIBITION 2024: BEYOND BARRIERS
➢ WOW K-Music Festival 2023
➢ Winner [CROSS] Tour in HCM
➢ Super Show 9 in HCM with Super Junior
➢ HCMC - Gyeongsangbuk-do Culture and Tourism Festival
➢ Korean Vietnam Partnership - Fair with LG
➢ Korean President visits Samsung Electronics R&D Center
➢ Vietnam Food Expo with Lotte Wellfood
"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
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.
Explore our most comprehensive guide on lookback analysis at SafePaaS, covering access governance and how it can transform modern ERP audits. Browse now!
Business Valuation Principles for EntrepreneursBen Wann
This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.
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.
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.
Attending a job Interview for B1 and B2 Englsih learnersErika906060
It is a sample of an interview for a business english class for pre-intermediate and intermediate english students with emphasis on the speking ability.
Overview of Tax Provisions of Health Care Act and HIRE Act
1. Machen, McChesney & Chastain Overview of Tax Provisions of Health Care Act and HIRE Act.
2. 2010 Health Care Act Multiple provisions affecting individuals and businesses. Provisions phase in over time beginning in 2010 but continuing to phase in through 2018. Presentation is organized by phase in date beginning with 2010. Still waiting on additional guidance from IRS on many provisions.
3. Health Care Bill: 2010 Provisions Small Business Employer Health Insurance Tax Credit Adult Children Insurance Coverage Indoor Tanning Tax Adoption Tax Credit Rebate for Medicare Recipients Affected by “Donut Hole”
4. 2010: Small Business Employer Tax Credit for Health Insurance Who qualifies? An employer (for profit and not-for-profit) with no more than 25-full time employees (including FTE’s), With average annual wages of not more than $50,000, and Providing at least 50% of the cost of health insurance premiums for qualified employees. Employee definition does not include partners, greater than 2% shareholders, or family members of these partners or shareholders. NOTE: This is a simplified list of qualifications. We can assist with ascertaining whether your business qualifies.
5. 2010: Small Business Employer Tax Credit for Health Insurance – Cont. How is credit calculated and used? The credit will offset regular and AMT tax liability dollar for dollar (component of general business credit). The credit is available for 2010 -2013. The credit is 35% (25% for not-for-profit entities) of the employer’s contribution toward the employee’s health care insurance cost. There is a phase out of the credit based on salary amounts and number of employees. We can assist with an estimated calculation for you.
6. 2010: Small Business Employer Tax Credit for Health Insurance – Cont. Other Considerations MM&C can assist with ensuring that your business qualifies for the credit given the complexity of qualification provisions. We can also assist with calculations to ascertain an estimated credit amount as well as helping to determine when you would be able to benefit from the credit given your unique business situation.
7. 2010: Miscellaneous Provisions Adult Children Coverage: Family insurance coverage must now apply to dependents up to age 26. Indoor Tanning Tax: Adoption Credit: Refundable credit amount increased to $13,170. Medicare Recipients Affected by “Donut Hole”: Eligible for $250 rebate.
8. Health Care Bill: 2011 Provisions FSAs / HSAs: Purchases after 12/31/10 of non-prescription, over-the-counter medicines will no longer be covered. This change should be considered when setting 2011 contribution amounts (Use or lose). Planning tip: OTC available drugs WILL be covered IF you have a prescription, so discuss with your physician. W-2s: 2011 Forms W-2 must disclose the total cost of employer sponsored health care insurance coverage.
9. Health Care Bill: 2012 Provision Changes in Information Reporting Requirements: Prior to 1/1/12, payments made to corporations were not subject to informational reporting (Forms 1099). Payments of $600 or more for goods or services made to corporations (with the exception of tax-exempt corps) must be reported to the IRS (i.e., purchases from vendors like Wal-Mart, Staples, etc.). Potential Changes: There are rumblings from Washington about easing these onerous reporting rules, so stay tuned. The MMC payroll group will be able to assist with any changes that come about.
10. Health Care Bill: 2013 Provisions Select Provisions: Medicare Tax on Unearned Income Additional Medicare Payroll Tax Itemized Deduction for Medical Expenses Cap on FSA Contributions
11. Health Care Bill: 2013 Provisions – Medicare Tax on Unearned Income Currently, there is no Medicare tax on unearned income. Beginning in 2013, there will be a Medicare tax of 3.8% imposed on the lesser of: Net investment income or The excess of modified AGI over the threshold amount ($200,000 for single filers or heads of household; $250,000 for married filing jointly couples; $125,000 for married couples filing separately).
12. Health Care Bill: 2013 Provisions - Medicare Tax on Unearned Income Continued Net investment income includes following: Interest, Dividends, Royalties, Rents, Gains from passive activities, Income earned from a passive trade or business, Reduced by investment related deductions.
13. Health Care Bill: 2013 Provisions - Medicare Tax on Unearned Income Continued Estates and trusts will also be subject to a 3.8% Medicare tax on the lesser of: Undistributed net income for the year or Any excess of adjusted gross income over the dollar amount at which the highest tax bracket for estates and trusts begins for the year (currently $11,200 but subject to annual inflation adjustments). Charitable remainder trusts and other tax-exempt trusts are not subject to Medicare tax.
14. Health Care Bill: 2013 Provisions – Cont. Additional Medicare Payroll Tax: An additional hospital insurance tax of .9% will be imposed on earned income in excess of $200,000 for single filers (in excess of $250,000 for married filing jointly filers) Itemized Deductions for Medical Expenses: The threshold for deducting medical expenses will increase from 7.5% to 10%. Individuals age 65 and over will be exempt from the threshold increase until 2017. Cap on FSA Contributions: The maximum annual contribution will be $2,500 beginning in 2013. The amount will be indexed for inflation after 2013.
15. Health Care Bill: 2014 Provisions Select Provisions: Minimum Essential Health Insurance Coverage Health Insurance Coverage Subsidies Health Insurance Provisions for Large Employers
16. Health Care Bill: 2014 Provisions – Minimum Essential Coverage Beginning in 2014, individuals who fail to maintain minimum essential coverage (“MEC”) will be liable for a penalty. The monthly penalty amount is 1/12 of the greater of the: Flat dollar amount ($95 - $695 annually for 2014-2016) or Applicable percentage of income (1% - 2.5% annually for 2014 – 2016) Those individuals with coverage through their employers will generally satisfy the MEC standards. More information and guidelines regarding MEC will be forthcoming from the government over the coming months.
17. Health Care Bill: 2014 Provisions – Coverage Subsidies The health care insurance premium assistance tax credit is designed to ensure that qualified individuals do not spend more than a specific percentage of income on health care insurance premiums. Premium assistance is based on an individual’s (or family’s) relationship between income and the federal poverty level.
18. Health Care Bill: 2014 Provisions – Large Employers Large Employer Definition: Generally 50 or more full-time employees An employee is considered full-time if he or she works 30 or more hours per week. A non-deductible penalty will be assessed if the employer fails to allow full-time employees and dependents to enroll in an employer sponsored plan. The penalty would range between $166.67 and $250 per month, per employee. As with minimum essential coverage, more information will be forth coming regarding this provision.
19. Health Care Bill: 2018 Provision 40% Excise Tax on High-Cost Insurance A 40% non-deductible excise tax will be imposed on insurance companies or plan administrators offering health insurance plans with annual premiums in excess of inflation adjusted $10,200 for individuals ($27,500 for families). Higher premium amounts are allowed without penalty for certain high-risk professions. The premium amounts subject to penalties will be indexed for inflation annually.
20. Health Care Bill: BEWARE Numerous emails have been brought to our attention that “highlight” various provisions of the Health Care Bill. Many of these emails mention provisions that are not included in the actual law. If you get such an email and have questions, we can help.
21. HIRE Act: Payroll Tax Forgiveness The qualified employer’s 6.2% OASDI Social Security tax is forgiven for certain qualified employees hired between March 18, 2010 and January 1, 2011. OADSI is forgiven for 52-weeks so long as the qualified employee remains employed during this period. Qualified employees must not have been employed for more than 40-hours during the 60-day period ending on the date the employee begins the qualifying employment. The qualified employee cannot displace a current employee unless the current employee was terminated voluntarily or for cause. Qualified employers include any US employer with the exception of federal and state employees. Note that state university and college employers are qualified employees.
22. HIRE Act: Payroll Tax Forgiveness - Continued Payroll tax forgiveness is claimed on quarterly Forms 941. Form W-11 must be completed for any qualifying employees. Contact our payroll tax department for assistance with qualifying for and claiming your payroll tax forgiveness.
23. HIRE Act: Retained Working Business Credit Employers hiring new workers that qualify for payroll tax forgiveness who keep these employees for at least 52-consecutive weeks should be eligible for an income tax credit for these employees. The credit for each worker is the lesser of: $1,000 or 6.2% of wages paid during the 52-week consecutive period. Note that this credit will not be available until 2011 given the 52-consecutive week requirement.
24. HIRE Act: Sec. 179 Expensing Prior to the passage of the HIRE Act, Sec. 179 expensing was slated to be reduced for 2010. The HIRE Act allows a maximum Sec. 179 expensing of $250,000 including a $800,000 cap on fixed asset additions.
25. Alabama Hiring Incentives Act Alabama provides an additional deduction equal to 50% of a qualified employees wages. A qualified employee is a newly hired worker who has been receiving state unemployment benefits or was receiving state unemployment benefits prior to the expiration of these benefits. Qualified employees must also be employed at least 12-months before the employer is eligible for the extra deduction. Given the enactment date of the legislation, the earliest additional deductions will be available is April 22, 2011.