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©2015 RSM US LLP. All Rights Reserved.
WORK OPPORTUNITY TAX CREDIT
MAXIMIZE HIRING INVESTMENT
©2015 RSM US LLP. All Rights Reserved.
About CMS
• CMS has provided WOTC administration services
since 1997.
• 20+ years of experience in Employment Tax
Credits and HR & Payroll Technology
• Developed a secure online WOTC portal in 2015
to help customers automate WOTC processing
and data collection.
• Innovator in online technology to automate the
complete hiring process with WOTC portal, web
based recruiting and electronic onboarding
products iRecruit and iConnect.
• Believes in a customer-centric approach to
maximize your return on investment.
©2015 RSM US LLP. All Rights Reserved.
Agenda
 History of WOTC Tax Credits
 What is WOTC?
 How does WOTC benefit business?
 Who is eligible?
 How much can be saved?
 What is the process?
 What is advantage of 3rd Party
 Getting started…
©2015 RSM US LLP. All Rights Reserved.
WOTC Objectives
 The program is intended to entice businesses to
hiring members of hard-to-employ target groups--
predominantly the economically disadvantaged--in
exchange for Federal tax credits.
 With the objective of individuals to:
 Become employed
 Earn a steady income
 Become contributing taxpayers
©2015 RSM US LLP. All Rights Reserved.
History of Employment Tax Credits
• 1978 - Targeted Jobs Tax Credit (TJTC), Economical
Disadvantage
• 1981 – Reagan administration - The Economic Recovery Act
• 1983 – Reagan administration expanded program “The
Employment Act of 1983”. It provides appropriate incentives for
employers to hire the long-term unemployed.
• 1994 - The Joint Committee on Taxation estimates that the
TJTC program will cost taxpayers nearly $300 million.
• 2005 - Congress passed and the President signed the Katrina
Emergency Tax Relief Act for EE’s displaced from the
hurricane.
©2015 RSM US LLP. All Rights Reserved.
Current Legislation
New Legislation:
 President Obama signed the Omnibus Spending Bill H.R. 2029 and
the PATH Act (Protecting Americans from Tax Hikes Act of 2015)
into law on December 18, 2015, extending the Work Opportunity
Tax Credit (WOTC) Program for another five years. Businesses will
now be able to take advantage of WOTC through 12/31/19.
 The Work Opportunity Tax Credit (WOTC) is a federal income tax
benefit administered by the U.S. Department of Labor (DOL) for
employers who hire individuals from specified target populations.
 Annually employers claim about $2 billion in tax credits each year
under the WOTC program. There is no limit on the number of
individuals an employer can hire to qualify to claim the tax credit.
 Eligible employees must be certified and claims filed within
“28 days” of hiring date.
©2015 RSM US LLP. All Rights Reserved.
Unique Characteristics of WOTC
• Under IRS Legislation
but
• Administered by the DOL
and
• Empowerment & Rural Renewal zones
managed by the HUD Legislation
©2015 RSM US LLP. All Rights Reserved.
What Companies are Eligible?
Companies:
• C Corps
• S Corps
• LLC’s
• Non Profit 501c’s who hire veterans under the
Vow to Hire Heroes Act.
©2015 RSM US LLP. All Rights Reserved.
Overview of Targeted Groups:
1. Qualified Temporary Assistance for Needy Families (TANF)
Short-Term & Long-Term
2. Qualified Veteran- see next slide
3. Qualified Ex-Felon
4. Designated Community Resident (Age 18- 39)
(Federal Empowerment Zones & Rural Renewal Counties)
5. Vocational Rehabilitation Referral
6. Summer Youth Employee (Age 16-17 / DCR / 5/1 - 9/15)
7. Supplemental Nutrition Assistance Program (SNAP) (Age 18- 39)
8. Supplemental Security Income (SSI) Recipient
9. Long-Term Unemployment Recipients
©2015 RSM US LLP. All Rights Reserved.
SNAP Recipients
 There are 42,489,495 persons in the
United States receiving Supplemental
Nutrition Assistance benefits.
 That is 1 in 7 people nationwide.
Source: https://www.fns.usda.gov/pd/supplemental-nutrition-assistance-program-snap
SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM
( Data as of August 4, 2017 )
Fiscal PARTICIPATION BENEFIT AVERAGE MONTHLY BENEFIT
Year Persons Households COSTS Per Person Per Household
ANNUAL SUMMARY
FY 2017 42,489,495 21,001,853 42,447,086,150 124.88 252.64
FY 2016 44,219,363 21,777,938 66,539,351,219 125.40 254.61
FY 2015 45,766,672 22,522,261 69,645,138,228 126.81 257.69
FY 2014 46,663,872 22,744,054 69,998,835,569 125.01 256.47
©2015 RSM US LLP. All Rights Reserved.
New Targeted Groups:
New - Long-Term Unemployment Recipient
Among the unemployed, the number of long-term
unemployed (those jobless for 27 weeks or more) was at 1.8
million in July 2017 and accounted for 25.9% percent of the
unemployed.
Source: https://www.bls.gov/news.release/pdf/empsit.pdf
©2015 RSM US LLP. All Rights Reserved.
Qualified Veterans
©2015 RSM US LLP. All Rights Reserved.
Qualified Veterans
In 2016 there were 453,000 unemployed veterans in the United States.
 4% percent were age 18 to 24
 36% percent were age 25 to 44
 60% percent were age 45 and over
Veterans with a service-connected disability had an unemployment rate of 4.8%
percent in August 2016, about the same as veterans with no disability (4.7 percent).
Source: https://www.bls.gov/news.release/vet.nr0.htm
©2015 RSM US LLP. All Rights Reserved.
Statistics
*2014 is the most recent year available. Although some states are starting to provide
data individually. Tax credits estimated between 1.8 – 2.0 Billion Dollars per year.
Source: https://www.doleta.gov/business/incentives/opptax/pdf/WOTC_NationalCertifications_TargetGroup_FY20132014.pdf
©2015 RSM US LLP. All Rights Reserved.
Who is not eligible?
• Family members
• Rehires – Only eligible for new hires
©2015 RSM US LLP. All Rights Reserved.
NEW HIRES WOTC APPLICATIONS
CERTIFICATIONSTRACK HOURS
& WAGES
REVIEW &
SUBMIT TO SWA
WOTC Workflow
©2015 RSM US LLP. All Rights Reserved.
Screen New Hires on IRS Form 8850
©2015 RSM US LLP. All Rights Reserved.
Screen New Hires on DOL Form 9061
©2015 RSM US LLP. All Rights Reserved.
How Do you compute the Tax Credit?
Calculating the Tax Credit
The tax credit amount under the WOTC program depends on employee retention. For most target groups, WOTC is based on qualified
wages paid to the employee for the first year of employment. For Long-Term Family Assistance recipients, WOTC is based on a two-year
retention period.
There are bench marks:
The qualified individual must work a minimum 120 hours, to receive 25% first year wages maximum tax credit.
 EE works 125 hours @ $10.00 = $1,250.00 – Tax Credit is $312.50
 Individual works 400 hours, tax credit goes to 40% of the individual's first year wages, up to the
maximum tax credit
 EE works 410 Hours @ $10.00 = $4,100.00 - Tax Credit is $1,640.00
 EE works 620 hours @ $10.00 =$6,200.00 – Tax Credit max’s out at $40% of first $6K = $2,400.00
 Only for the Long-term Temporary Assistance for Needy Families (TANF) target group, the credit is available for a 2nd year of
employment, Goal is to keep people in the work-force.
 In the first year, employers may claim a tax credit equal to:
 25% of the first-year wages, up to the maximum tax credit, if the individual works at least 120 hours
 40% of the first-year wages, up to the maximum tax credit, if the individual works at least 400 hours
 In the second year, employers may claim a tax credit equal to:
 25% of the second-year wages, up to the maximum tax credit, if the individual works at least 120 hours
 50% of the second-year wages, up to the maximum tax credit, if the individual works at least 400 hours
©2015 RSM US LLP. All Rights Reserved.
WOTC Calculation Chart
©2015 RSM US LLP. All Rights Reserved.
WOTC Calculation Chart
©2015 RSM US LLP. All Rights Reserved.
Sample Calculation
Sample Benefits Calculation for WOTC screening
Range of Effort From To
W2 Hires per Year 25 50 100 150 250 500 1,000
Screening Compliance 95% 95% 95% 95% 95% 95% 95%
Actual Screens 24 48 95 143 238 475 950
Initially Eligible % 17% 17% 17% 17% 17% 17% 17%
Eligibles 4 8 16 24 40 81 162
Form Compliance 95% 95% 95% 95% 95% 95% 95%
Timely Submitted
Forms 4 8 15 23 38 77 153
Percent Certified 95% 95% 95% 95% 95% 95% 95%
Certifications Secured 4 7 15 22 36 73 146
Average Credit $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500
Projected WOTC $5,466 $10,932 $21,863 $32,795 $54,658 $109,315 $218,631
©2015 RSM US LLP. All Rights Reserved.
Claim your Tax Credits on IRS 5884
©2015 RSM US LLP. All Rights Reserved.
IRS General Business
Tax Credit Guidelines
• Legislation of General Business Tax Credits
for Form 3800.
• Carryback and Carryforward of Unused
Credit
• If you have an unused credit after carrying it
back 1 year, carry it forward to each of the 20
tax years after the year of the credit.
• There is an order in which you apply the tax
credits. Review Page 2 of the IRS 3800
guidelines.
©2015 RSM US LLP. All Rights Reserved.
Why Use a 3rd Party Service?
• It’s a bit complex, it requires Accounting, HR
& Payroll to all be involved.
• The IRS 8850 ask some very sensitive
questions many companies do not want to
ask. I.E. Are you receiving SNAP?
• Legislation has been uncertain stops & starts
make it confusing.
• The administrative process is a burden.
©2015 RSM US LLP. All Rights Reserved.
CMS Screening Options
As Easy As 1, 2, 3
 1-800 Call center
 CMS WOTC Web Portal
 Paper-based (email, fax, or mail)
 or
 Combination of above - our centralized system
combines all methods into 1 tracking system
 Note: The IRS accepts electronic signatures for the WOTC
forms!! This means no forms need to be mailed in, so using
the WOTC web portal & call center is easier & faster.
©2015 RSM US LLP. All Rights Reserved.
Call Center Approach
 1-800 # with Minimal burden placed on hiring
staff
 Give employee three minutes of privacy
 Our Call Center is also bi-lingual
 Impartial conversation
 Staff congratulates new hire, informs that
screening is conducted “per government
requirements”
 Confirmation number is provided to return to hiring manager – Ensure we screen
all new employees
 If qualified, form 8850 is generated and e-signed by employee – Virtually no forms
to submit!
©2015 RSM US LLP. All Rights Reserved.
CMS WOTC Web Portal
 -5 Minutes to complete
 Electronic Signature
 No Forms to send in!
 Monitor in Real-Time
©2015 RSM US LLP. All Rights Reserved.
CMS WOTC Web Portal
 -5 Minutes to complete
 Simple, Yes/No Response
 Electronic Signature
 No Forms to send in!
 Monitor in Real-Time
©2015 RSM US LLP. All Rights Reserved.
 Reduce Barriers with
Translation tools.
 100+ Languages
CMS WOTC Web Portal
©2015 RSM US LLP. All Rights Reserved.
CMS WOTC Web Portal
Supporting Documents May be Requested
©2015 RSM US LLP. All Rights Reserved.
CMS WOTC Administration
Real-Time Results
©2015 RSM US LLP. All Rights Reserved.
CMS WOTC Dashboard
Real-Time Results
©2015 RSM US LLP. All Rights Reserved.
CMS Technology
©2015 RSM US LLP. All Rights Reserved.
Work Opportunity Tax Credit
10-15% of New Hires
Qualify
WOTC, is an incentive for employers
that hire veterans, the disabled, ex-
inmates, SNAP (food stamp) recipients
and individuals receiving
Supplemental Security Income.
The tax credit ranges from $1,000 -
$9,600 depending on the eligibility
category of each new hire.
©2015 RSM US LLP. All Rights Reserved.
What Is Your Company’s Savings?
10-15% of New Hires
Qualify
Number of Employees 250
Number of New
Hires/Per Year 100
Qualifying Ratio 15%
Qualifying New Hires 15
Average Tax Credit 2,400.00
Employers Savings $36,000.00
©2015 RSM US LLP. All Rights Reserved.
Questions?
How to get started:
 Signed Client Agreement & POA (s)
 Legal Name, Address & EIN
 List of addresses for each location
 Main contact(s) name and email/phone
 Schedule Kick Off Meeting
Brian Kelly
bkelly@cmswotc.com
860-269-0958

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WORK OPPORTUNITY TAX CREDIT: HOW EMPLOYERS CAN MAXIMIZE HIRING INVESTMENT

  • 1. ©2015 RSM US LLP. All Rights Reserved. WORK OPPORTUNITY TAX CREDIT MAXIMIZE HIRING INVESTMENT
  • 2. ©2015 RSM US LLP. All Rights Reserved. About CMS • CMS has provided WOTC administration services since 1997. • 20+ years of experience in Employment Tax Credits and HR & Payroll Technology • Developed a secure online WOTC portal in 2015 to help customers automate WOTC processing and data collection. • Innovator in online technology to automate the complete hiring process with WOTC portal, web based recruiting and electronic onboarding products iRecruit and iConnect. • Believes in a customer-centric approach to maximize your return on investment.
  • 3. ©2015 RSM US LLP. All Rights Reserved. Agenda  History of WOTC Tax Credits  What is WOTC?  How does WOTC benefit business?  Who is eligible?  How much can be saved?  What is the process?  What is advantage of 3rd Party  Getting started…
  • 4. ©2015 RSM US LLP. All Rights Reserved. WOTC Objectives  The program is intended to entice businesses to hiring members of hard-to-employ target groups-- predominantly the economically disadvantaged--in exchange for Federal tax credits.  With the objective of individuals to:  Become employed  Earn a steady income  Become contributing taxpayers
  • 5. ©2015 RSM US LLP. All Rights Reserved. History of Employment Tax Credits • 1978 - Targeted Jobs Tax Credit (TJTC), Economical Disadvantage • 1981 – Reagan administration - The Economic Recovery Act • 1983 – Reagan administration expanded program “The Employment Act of 1983”. It provides appropriate incentives for employers to hire the long-term unemployed. • 1994 - The Joint Committee on Taxation estimates that the TJTC program will cost taxpayers nearly $300 million. • 2005 - Congress passed and the President signed the Katrina Emergency Tax Relief Act for EE’s displaced from the hurricane.
  • 6. ©2015 RSM US LLP. All Rights Reserved. Current Legislation New Legislation:  President Obama signed the Omnibus Spending Bill H.R. 2029 and the PATH Act (Protecting Americans from Tax Hikes Act of 2015) into law on December 18, 2015, extending the Work Opportunity Tax Credit (WOTC) Program for another five years. Businesses will now be able to take advantage of WOTC through 12/31/19.  The Work Opportunity Tax Credit (WOTC) is a federal income tax benefit administered by the U.S. Department of Labor (DOL) for employers who hire individuals from specified target populations.  Annually employers claim about $2 billion in tax credits each year under the WOTC program. There is no limit on the number of individuals an employer can hire to qualify to claim the tax credit.  Eligible employees must be certified and claims filed within “28 days” of hiring date.
  • 7. ©2015 RSM US LLP. All Rights Reserved. Unique Characteristics of WOTC • Under IRS Legislation but • Administered by the DOL and • Empowerment & Rural Renewal zones managed by the HUD Legislation
  • 8. ©2015 RSM US LLP. All Rights Reserved. What Companies are Eligible? Companies: • C Corps • S Corps • LLC’s • Non Profit 501c’s who hire veterans under the Vow to Hire Heroes Act.
  • 9. ©2015 RSM US LLP. All Rights Reserved. Overview of Targeted Groups: 1. Qualified Temporary Assistance for Needy Families (TANF) Short-Term & Long-Term 2. Qualified Veteran- see next slide 3. Qualified Ex-Felon 4. Designated Community Resident (Age 18- 39) (Federal Empowerment Zones & Rural Renewal Counties) 5. Vocational Rehabilitation Referral 6. Summer Youth Employee (Age 16-17 / DCR / 5/1 - 9/15) 7. Supplemental Nutrition Assistance Program (SNAP) (Age 18- 39) 8. Supplemental Security Income (SSI) Recipient 9. Long-Term Unemployment Recipients
  • 10. ©2015 RSM US LLP. All Rights Reserved. SNAP Recipients  There are 42,489,495 persons in the United States receiving Supplemental Nutrition Assistance benefits.  That is 1 in 7 people nationwide. Source: https://www.fns.usda.gov/pd/supplemental-nutrition-assistance-program-snap SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM ( Data as of August 4, 2017 ) Fiscal PARTICIPATION BENEFIT AVERAGE MONTHLY BENEFIT Year Persons Households COSTS Per Person Per Household ANNUAL SUMMARY FY 2017 42,489,495 21,001,853 42,447,086,150 124.88 252.64 FY 2016 44,219,363 21,777,938 66,539,351,219 125.40 254.61 FY 2015 45,766,672 22,522,261 69,645,138,228 126.81 257.69 FY 2014 46,663,872 22,744,054 69,998,835,569 125.01 256.47
  • 11. ©2015 RSM US LLP. All Rights Reserved. New Targeted Groups: New - Long-Term Unemployment Recipient Among the unemployed, the number of long-term unemployed (those jobless for 27 weeks or more) was at 1.8 million in July 2017 and accounted for 25.9% percent of the unemployed. Source: https://www.bls.gov/news.release/pdf/empsit.pdf
  • 12. ©2015 RSM US LLP. All Rights Reserved. Qualified Veterans
  • 13. ©2015 RSM US LLP. All Rights Reserved. Qualified Veterans In 2016 there were 453,000 unemployed veterans in the United States.  4% percent were age 18 to 24  36% percent were age 25 to 44  60% percent were age 45 and over Veterans with a service-connected disability had an unemployment rate of 4.8% percent in August 2016, about the same as veterans with no disability (4.7 percent). Source: https://www.bls.gov/news.release/vet.nr0.htm
  • 14. ©2015 RSM US LLP. All Rights Reserved. Statistics *2014 is the most recent year available. Although some states are starting to provide data individually. Tax credits estimated between 1.8 – 2.0 Billion Dollars per year. Source: https://www.doleta.gov/business/incentives/opptax/pdf/WOTC_NationalCertifications_TargetGroup_FY20132014.pdf
  • 15. ©2015 RSM US LLP. All Rights Reserved. Who is not eligible? • Family members • Rehires – Only eligible for new hires
  • 16. ©2015 RSM US LLP. All Rights Reserved. NEW HIRES WOTC APPLICATIONS CERTIFICATIONSTRACK HOURS & WAGES REVIEW & SUBMIT TO SWA WOTC Workflow
  • 17. ©2015 RSM US LLP. All Rights Reserved. Screen New Hires on IRS Form 8850
  • 18. ©2015 RSM US LLP. All Rights Reserved. Screen New Hires on DOL Form 9061
  • 19. ©2015 RSM US LLP. All Rights Reserved. How Do you compute the Tax Credit? Calculating the Tax Credit The tax credit amount under the WOTC program depends on employee retention. For most target groups, WOTC is based on qualified wages paid to the employee for the first year of employment. For Long-Term Family Assistance recipients, WOTC is based on a two-year retention period. There are bench marks: The qualified individual must work a minimum 120 hours, to receive 25% first year wages maximum tax credit.  EE works 125 hours @ $10.00 = $1,250.00 – Tax Credit is $312.50  Individual works 400 hours, tax credit goes to 40% of the individual's first year wages, up to the maximum tax credit  EE works 410 Hours @ $10.00 = $4,100.00 - Tax Credit is $1,640.00  EE works 620 hours @ $10.00 =$6,200.00 – Tax Credit max’s out at $40% of first $6K = $2,400.00  Only for the Long-term Temporary Assistance for Needy Families (TANF) target group, the credit is available for a 2nd year of employment, Goal is to keep people in the work-force.  In the first year, employers may claim a tax credit equal to:  25% of the first-year wages, up to the maximum tax credit, if the individual works at least 120 hours  40% of the first-year wages, up to the maximum tax credit, if the individual works at least 400 hours  In the second year, employers may claim a tax credit equal to:  25% of the second-year wages, up to the maximum tax credit, if the individual works at least 120 hours  50% of the second-year wages, up to the maximum tax credit, if the individual works at least 400 hours
  • 20. ©2015 RSM US LLP. All Rights Reserved. WOTC Calculation Chart
  • 21. ©2015 RSM US LLP. All Rights Reserved. WOTC Calculation Chart
  • 22. ©2015 RSM US LLP. All Rights Reserved. Sample Calculation Sample Benefits Calculation for WOTC screening Range of Effort From To W2 Hires per Year 25 50 100 150 250 500 1,000 Screening Compliance 95% 95% 95% 95% 95% 95% 95% Actual Screens 24 48 95 143 238 475 950 Initially Eligible % 17% 17% 17% 17% 17% 17% 17% Eligibles 4 8 16 24 40 81 162 Form Compliance 95% 95% 95% 95% 95% 95% 95% Timely Submitted Forms 4 8 15 23 38 77 153 Percent Certified 95% 95% 95% 95% 95% 95% 95% Certifications Secured 4 7 15 22 36 73 146 Average Credit $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 Projected WOTC $5,466 $10,932 $21,863 $32,795 $54,658 $109,315 $218,631
  • 23. ©2015 RSM US LLP. All Rights Reserved. Claim your Tax Credits on IRS 5884
  • 24. ©2015 RSM US LLP. All Rights Reserved. IRS General Business Tax Credit Guidelines • Legislation of General Business Tax Credits for Form 3800. • Carryback and Carryforward of Unused Credit • If you have an unused credit after carrying it back 1 year, carry it forward to each of the 20 tax years after the year of the credit. • There is an order in which you apply the tax credits. Review Page 2 of the IRS 3800 guidelines.
  • 25. ©2015 RSM US LLP. All Rights Reserved. Why Use a 3rd Party Service? • It’s a bit complex, it requires Accounting, HR & Payroll to all be involved. • The IRS 8850 ask some very sensitive questions many companies do not want to ask. I.E. Are you receiving SNAP? • Legislation has been uncertain stops & starts make it confusing. • The administrative process is a burden.
  • 26. ©2015 RSM US LLP. All Rights Reserved. CMS Screening Options As Easy As 1, 2, 3  1-800 Call center  CMS WOTC Web Portal  Paper-based (email, fax, or mail)  or  Combination of above - our centralized system combines all methods into 1 tracking system  Note: The IRS accepts electronic signatures for the WOTC forms!! This means no forms need to be mailed in, so using the WOTC web portal & call center is easier & faster.
  • 27. ©2015 RSM US LLP. All Rights Reserved. Call Center Approach  1-800 # with Minimal burden placed on hiring staff  Give employee three minutes of privacy  Our Call Center is also bi-lingual  Impartial conversation  Staff congratulates new hire, informs that screening is conducted “per government requirements”  Confirmation number is provided to return to hiring manager – Ensure we screen all new employees  If qualified, form 8850 is generated and e-signed by employee – Virtually no forms to submit!
  • 28. ©2015 RSM US LLP. All Rights Reserved. CMS WOTC Web Portal  -5 Minutes to complete  Electronic Signature  No Forms to send in!  Monitor in Real-Time
  • 29. ©2015 RSM US LLP. All Rights Reserved. CMS WOTC Web Portal  -5 Minutes to complete  Simple, Yes/No Response  Electronic Signature  No Forms to send in!  Monitor in Real-Time
  • 30. ©2015 RSM US LLP. All Rights Reserved.  Reduce Barriers with Translation tools.  100+ Languages CMS WOTC Web Portal
  • 31. ©2015 RSM US LLP. All Rights Reserved. CMS WOTC Web Portal Supporting Documents May be Requested
  • 32. ©2015 RSM US LLP. All Rights Reserved. CMS WOTC Administration Real-Time Results
  • 33. ©2015 RSM US LLP. All Rights Reserved. CMS WOTC Dashboard Real-Time Results
  • 34. ©2015 RSM US LLP. All Rights Reserved. CMS Technology
  • 35. ©2015 RSM US LLP. All Rights Reserved. Work Opportunity Tax Credit 10-15% of New Hires Qualify WOTC, is an incentive for employers that hire veterans, the disabled, ex- inmates, SNAP (food stamp) recipients and individuals receiving Supplemental Security Income. The tax credit ranges from $1,000 - $9,600 depending on the eligibility category of each new hire.
  • 36. ©2015 RSM US LLP. All Rights Reserved. What Is Your Company’s Savings? 10-15% of New Hires Qualify Number of Employees 250 Number of New Hires/Per Year 100 Qualifying Ratio 15% Qualifying New Hires 15 Average Tax Credit 2,400.00 Employers Savings $36,000.00
  • 37. ©2015 RSM US LLP. All Rights Reserved. Questions? How to get started:  Signed Client Agreement & POA (s)  Legal Name, Address & EIN  List of addresses for each location  Main contact(s) name and email/phone  Schedule Kick Off Meeting Brian Kelly bkelly@cmswotc.com 860-269-0958

Editor's Notes

  1. Title page to include presentation title/topic, speaker, date etc.
  2. A timed course agenda is a NASBA requirement. The modules listed should have corresponding ‘section break’ slides (slides with all blue background) throughout the presentation. If participant materials are electronic, these modules/section breaks will be the titles of the bookmarked sections of the adobe (PDF) participant guide. You should add or delete rows in the table as necessary (select a row and right-click) to fit the specific course.
  3. A timed course agenda is a NASBA requirement. The modules listed should have corresponding ‘section break’ slides (slides with all blue background) throughout the presentation. If participant materials are electronic, these modules/section breaks will be the titles of the bookmarked sections of the adobe (PDF) participant guide. You should add or delete rows in the table as necessary (select a row and right-click) to fit the specific course.
  4. A timed course agenda is a NASBA requirement. The modules listed should have corresponding ‘section break’ slides (slides with all blue background) throughout the presentation. If participant materials are electronic, these modules/section breaks will be the titles of the bookmarked sections of the adobe (PDF) participant guide. You should add or delete rows in the table as necessary (select a row and right-click) to fit the specific course.