APRIL 2009 by fjwuxn


									                                      APRIL 2009
President's Pen

Disney in the House!

I admit it - I believe whole heartedly that Disneyland is the happiest place on Earth. I am
one of those rare (weird?) adults who go to the Magic Kingdom, willingly, without any
children in tow. I love the entire experience. I frequently hum "It's a Small World After
All." I can name Disney's Fab 5. I can point out 'hidden Mickey's' as I walk around the
park. I have dined with 4 of Disney's most famous leading ladies.

Two colleagues recently asked me to explain my boundless enthusiasm, and it took me a
couple of minutes to put my finger on precisely what it is. The fantasy - yes. The
cleanliness - of course. Warm memories of my own youth and my son's childhood -
absolutely! But what's grabbed me and kept me connected over the years? It's the
Disney culture! It started with Walt Disney's vision over 50 years ago, but it is still visible
on Main Street today. From the clever attractions designed by Disney Imagineers, to
every Cast Member you interact with, it is obvious that they 'value the magic.' This
organization is hugely successful at nurturing its culture.

NCPA is very proud to have Bruce Kimbrell from the Disney Institute as our April speaker.
Whether you share my enthusiasm for all things Disney or not, don't miss this program.
Bruce will share proven concepts that can be transferred to your workplace.

Jaimee Pittman

Disney Annual Pass Holder
NCPA -- President

Baron Center, Inc.
760.476.9110 x104

                                 Monthly Luncheon
                                   April 8, 2009
                                11:30 a.m. to 1:00 p.m.
                            Hilton Garden Inn - Carlsbad

                                  Disney Institute

                                Register Now - Click Here

Every business has a culture. Communicating and nurturing the culture of your organization
is vital to the successful management of your employees, especially in a turbulent business
environment. From recruiting to career management, employees want to know your
expectations and how you are going to support them in meeting those expectations as well
as how they can meet their own career needs.

The Walt Disney Company is recognized as a leader in people management and an
employer of choice. We manage a large and dynamic workforce at all of our Disney
Destinations, yet employee retention, a huge issue in the realm of people management, is
one of our Disney success stories.

This is your chance to see how we manage our most important asset, the people at the
Walt Disney Company. In our time together Disney Institute will share proven concepts
you can adapt to your organization, such as:

      Selecting employees with the skills who are the right "fit" for your organization's
      Training employees to make their best contribution and provide them with
       opportunities to improve their performance and position your organization as leader
       in challenging economic times.
      Communicating with all levels of your organization.
      Providing a supportive environment that celebrates success.

Disney Institute is the professional development arm of The Walt Disney Company created
to showcase "the business behind the magic" - best practices from Disney theme parks and
resorts that can be adapted to any organization. One of the most recognized names in
professional development, Disney Institute offers a variety of seminars, workshops and
presentations for business professionals, as well as behind-the-scenes tours and
teambuilding programs. Unique in the world of training, Disney Institute programs offer
firsthand insights into the Disney approach to leadership, service, brand loyalty, people
management and inspiring creativity.

About the Speaker
Bruce Kimbrell

Disney Institute

                    Bruce Kimbrell's Disney career began as Skipper on the world-famous
                    Jungle Cruise at Disneyland. After completing some 15,000 trips, Bruce
                    decided it was time to disembark and further his opportunities by
                    entering the Disneyland Management Training Program. That decision
                    proved to be the jumping-off point for a career filled with adventure.

                    Bruce's leadership roles at Disneyland have seen him serving his Cast
                    and Guests in the Food & Beverage operation, Merchantainment, the
                    Resort Stage Manager Program, Training & Development, Human
                    Resources, Marketing, and Guest Services. In these areas Bruce served
                    as both a front-line leader and leader of leaders where most recently he
                    was the Operations Manager for Resort Transportation & Parking.

Bruce is the author of Walt Disney & You, an in-house training program designed to re-
connect current Disney Cast Members with the ideals and founding principles of Walt
Disney. The primary video used in this presentation won the U.S. Corporate Recognition
Award for the Walt Disney Company in 2004. The program has been presented worldwide.
In addition, Bruce is an accomplished pianist and private pilot.

A Disney Cast Member for over 27 years, Bruce attended Brigham Young University, where
he majored in Public Relations/Communications.

Suzanne Whitlock
NCPA - VP Programs

Barney & Barney
Beckman Coulter, Inc Uses NCPA as a Resource for
Leadership Development

NCPA meetings have been an integral part of our Leadership Development program at
Beckman Coulter, Inc. for several years.

We are a clinical diagnostics manufacturing facility with 300 employees, part of a global
organization with 11,000 employees worldwide.

Our supervisors and managers love coming to NCPA meetings when the topic is related to
general management. I have brought as many as 10 with me when the topics are
especially intriguing. They find that most of what they learn can be applied immediately.
They also enjoy the lunch!

I highly recommend NCPA workshops as an effective, cost efficient source of leadership
Mary Ann Marcuzzi, SPHR/GPHR
Beckman Coulter, Inc.

Legal Update
                      Economic Stimulus Bill Expands COBRA Requirements

                      On February 17, 2009, President Obama signed into law the
                      American Recovery and Reinvestment Act of 2009 (ARRA), which,
                      among other things, provides for a nine-month subsidy of COBRA
                      premiums for employees who are involuntarily terminated. The law
                      also subjects employers to additional administrative and notice

The COBRA Subsidy
The subsidy for COBRA coverage (excluding health FSAs) is available to individuals who
were involuntarily terminated from employment between September 1, 2008 and
December 31, 2009. The COBRA subsidy also extends to spouses and dependents who are
qualified beneficiaries.

Specifically, as of March 1, 2009, eligible individuals are only required to pay 35% of the
COBRA premium for coverage under a prior employer's health plan instead of the full
amount. Depending on how the plan is funded, the employer or health plan (payor) pays
the remaining 65% of the premium. The payor is reimbursed for its payment of 65% of the
premium by taking a credit for those premiums against its payroll taxes to the federal
government for current employees. If the credit is insufficient to cover the payor's COBRA
expense, then the remainder is reimbursed directly from the Treasury Department.

An individual's eligibility for the subsidy terminates on the earlier of 1) the individual
becoming eligible for coverage under another group health plan or Medicare or 2) the end
of the 9-month period of subsidy. The ARRA does not extend COBRA coverage beyond the
original maximum required period, which is generally 18 months after an employee's
termination of employment.

Although neither the language of the ARRA nor the legislative history indicates whether the
subsidy applies to COBRA premiums with the addition of the optional 2% administration
fee, the language of the ARRA seems to imply that the premium subsidy is based upon the
full 102% premium.

Employer Notice Requirement and Retroactive Application of the Subsidy
The ARRA provides eligible individuals a special 60-day period to elect subsidized COBRA
continuation coverage. Notice of this right must be sent to otherwise-eligible individuals no
later than April 18, 2009, even if they declined COBRA coverage in the past. This notice
may be supplied via a modified COBRA notice, or in a separate document. The Secretary of
Labor is charged with issuing form notices for this purpose within 30 days.

This special 60-day election period starts the day the eligible individual is provided notice
regarding the availability of the COBRA subsidy. If an eligible individual who terminates
prior to March 1, 2009 elects COBRA coverage after receiving the special 60-day election
notice, then coverage begins on March 1, 2009, not on the date of the individual's initial
qualifying event. The extended election period does not extend the period of COBRA
continuation coverage beyond what would have been available if COBRA had been initially

Electing a Change in Coverage
Prior to the enactment of the ARRA, qualified beneficiaries could generally only elect to
continue the type of coverage they had immediately before the qualifying event until the
next open enrollment period. Under the ARRA, eligible individuals may be able to elect a
different type of coverage in conjunction with electing COBRA if 1) the employer permits
such a change in enrollment, 2) the premium for the different coverage is not more than
the premium for the coverage in which the individual was enrolled at the time of the
qualifying event and 3) the coverage option is one that is offered to the employer's active

If an employer provides eligible individuals with an option to enroll in different coverage,
eligible individuals must make their election to change coverage options within 90 days
after being given notice of the option to change coverage.

Employee Notice Requirement
Recipients of the COBRA subsidy are required to notify the group health plan providing
subsidized COBRA coverage of their eligibility for other health coverage under another
group health plan or Medicare. Failure to provide proper notice may result in a penalty of
110% of the subsidy provided.

Elimination of Subsidy for High-Income Individuals
The ARRA provides a recapture provision for premium assistance provided to high-income
taxpayers. For taxpayers with modified adjusted gross income (MAGI) for a year in excess
of $125,000 ($250,000 in the case of a joint return) the taxpayer's gross income is
increased by all or a portion of the premium subsidy. There is a phase-in to full income
inclusion of the subsidy for taxpayers whose MAGI is between $125,000 and $145,000
(between $250,000 and $290,000 for a joint return). High-income individuals are permitted
to waive the subsidy in order to avoid income inclusion by making a permanent election
with the employer or the plan.

What You Should Do Now
As usual, there are many details that will need to be filled in through further guidance from
the Internal Revenue Service and the Department of Labor. In the meantime, we
recommend that employers begin taking the following steps:

      Compile a list of all assistance eligible individuals who will need to be notified, which
       generally includes all former employees who were involuntarily terminated on or
       after September 1, 2008 and any eligible spouses and dependents who were
       enrolled in coverage prior to the termination;
      Revise payroll systems to identify eligible individuals in order to report the tax credit
       to the government and receive the subsidy;
      If a plan is insured, check with the insurance carrier to determine the appropriate
       procedures for enrolling assistance eligible individuals who are not currently enrolled
       in COBRA continuation coverage;
      If a plan is self-insured, review stop-loss contracts to determine whether coverage
       applies to assistance-eligible individuals who are not currently enrolled in COBRA
       continuation coverage;
      Modify applicable COBRA premium billings for March 2009 coverage to take into
       account the 65% subsidy; and
      Stay tuned for more information regarding the details, including model notices and
       updated employment tax forms for taking the subsidy credit.

Amy Lessa, Esq.
NCPA Legislative Chair


Fisher & Phillips LLP

This column is intended to provide general information and does not constitute
legal advice. Amy Lessa is a partner in the La Jolla office of Fisher & Phillips LLP.
She can be reached at alessa@laborlawyers.com.

                               Save the Date!

                    HR Summit - May 14, 2009
            Meeting the Challenges of Today's Economy

                    When: Thursday, May 14th
                         Time: 8am-1:30pm
           Where: California Center for the Arts, Escondido

Watch the NCPA website for more details, including sponsorship opportunities.

For more information, please contact:
Lynda Khoury
NCPA - Special Events Co-Chair

North County Times
NCPA Welcomes New Members

Individual Members:
Carol Camarda
Marilyn Day
Bob Martin
Dave Sweeney
Misty Thompson
Thomas Wolfson
Cindy Wilson
Fran Senchak

Corporate Members:
California Employers Association

Want to be on the Membership Committee?

Next meeting is April 21st from 8am-9pm
The Eastridge Group
5650 El Camino Real Suite 101
Carlsbad, CA

For more information about your membership, please contact:

Nancy Nell-VP Membership Development
Nancy Nell & Associates


Cathy Dellas-VP Membership Services
California State University San Marcos Extended Learning

IMPORTANT REQUEST: Act Now for Accurate Listing in the 2009
NCPA Membership Directory

The Membership Directory is almost ready. Please ensure that your account information is

You can view and update your profile in 3 easy steps:

        Log in to your account Click Here
        Click Edit Information
        For each person on your membership, click View/Edit on your Corporate or
         Individual Forms to make necessary changes for accuracy.

NEW DEADLINE to update profiles is Friday, April 10, 2009. Please note that profiles will
be printed 'as is.' We are counting on you to make sure your info is accurate.

For additional assistance please contact Diwata De Leon: resources@ncpasd.org.
Diwata De Leon - Resources

Accountants Inc.

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