Session Topic Description & Speaker Bio’s Recessionary Impact on Unemployment Taxes .......................................... 2 Web 2.0 – The Next Gen in Internet Tech ................................................... 2 Federal & State Payroll Tax Update ........................................................... 3 Relocation ................................................................................................. 4 Legislative & Regulatory Wage Payment Issues ......................................... 5 Change Management – Leveraging Personal Change ................................ 6 Surviving a DOL Audit ................................................................................ 6 Worker Classification/Independent Contractors ........................................ 6 System Testing/Upgrades.......................................................................... 7 Recessionary Impact on Unemployment Taxes This session provides a broad overview of the national economy related specifically to unemployment taxes. The session will review state trust fund solvency, current trends and the impact to employers. The information will also provide proactive guidance to employers related to unemployment tax costs in 2010 and beyond. In addition, basic unemployment tax strategies will be reviewed to help employers minimize and forecast future tax rates. National economic update – state unemployment trust fund solvency State unemployment legislative summary – pending and enacted changes Federal Title XII Loans – current state balances and employer impact Federal Unemployment Tax (FUTA) – potential credit reductions Michael Mohr is a Vice President in the St. Louis office of TALX Corporation and works in the Tax Management Services division. Michael has been with TALX Corporation for over 19 years. In those years he has work extensively in the claims and tax departments, product management, field operations and the state and local tax division. He received his Bachelor of Science in Business Administration (emphasis in finance) and Bachelor of Science in Economics from the University of Missouri – St. Louis. Mr. Mohr consults on tax management issues for all size employers on a national basis. The type of areas that Mr. Mohr assists employers with include; Unemployment cost management Employment tax planning on mergers, acquisitions and reorganizations Research and recovery of overpaid employment taxes State and local employment tax registrations Work Opportunity Tax Credits (WOTC) and location based tax credits and incentives Mr. Mohr is active in the American Payroll Association and the University of Missouri – St. Louis Alumni Association. Mr. Mohr is a past member of Toastmasters International. Scott Bankert in his current capacity as Sr. Regional Tax Manager for TALX, Scott assists companies in analyzing tax consequences and proper reporting requirements associated with mergers, acquisitions, reorganizations, and similar business transactions. TALX is the market leader in two of its chosen fields: outsourced employment and income verifications and unemployment cost control. Scott started with career in 1980 R. E. Harrington (later acquired by Sheakley UniService and subsequently by TALX). During this tenure he has had responsibilities for both operations and customer account management in all aspects of payroll tax and claim consulting. Scott graduated in 1980 with a BS-Finance from The Ohio State University and resides in Savannah, GA. Web 2.0 – The Next Gen in Internet Tech This program addresses the changing face of technology and how Payroll Professionals will be affected. It provides a broad overview of social networking, blogging, messaging options, mashups, syndication feeds, etc. and how you can use these tools in your daily work. Frank Tresnak is the Business Development Manager of Symmetry Software, a Scottsdale AZ firm specializing in payroll withholding tax related software and services. Over the past several years, he was deeply involved in the design, development and technical compliance issues related to electronic withholding certificates. He frequently speaks to group on this topic, as well as the future of Internet technologies and tax research using the Internet. Frank has many years experience in operations and sales of accounting related fields, including payroll service bureaus, income tax processing services, IT consulting and web-based employee self-service applications. Professional and Civic Activities: Former Vice President & Board Member, National Association of Tax Reporting and Payroll Management Past Council President, Local Church Board of Trustees, Local Church Volunteer Youth Sports Coach Tournament Chairman, Horizon Invitational Webmaster and Volunteer for High School Basketball Boosters Education: BA, Marketing, University of Northern Iowa Paying Foreign Nationals around the World Going Global—What You Need to Know About Paying People Internationally Complexity of paying international payrolls Basic structure of payrolls in foreign countries How payrolls in foreign countries differ from US payrolls Compliance differences As a Senior Project Manager for Celergo, Darin Lowe has spent the past two years managing large payroll implementations for clients in the energy and financial industries. These major projects have allowed Darin to gain firsthand knowledge of the challenges and nuances of implementing payroll solutions in Latin America, Europe, Asia and Africa. Celergo provides global payroll services in 90 countries; helping clients from around the world streamline their global payroll process through a single system ensuring compliance, consolidation efficiencies, and ease of expansion to additional countries. Prior to Celergo, Darin worked in payroll functions at Paychex and Hewitt Associates and is a University of Wisconsin-Eau Claire graduate with a double major in Economics and History. Federal & State Payroll Tax Update This session is about Tax Law Updates for the Payroll Professional and Worker Classification Topics. This is a combined presentation from the IRS, Minnesota Department of Revenue, and the Minnesota Department of Employment and Economic Development. Alan Gregerson is a Senior Stakeholder Liaison Specialist with the Small Business and Self Employed Division of the IRS. He has held positions as a Revenue Agent in Examination, Taxpayer Service Specialist answering technical calls at the nationwide call site, assisted the volunteer income tax assistance program with technical and electronic filing expertise, and currently is a Senior Stakeholder Liaison Specialist who works with business organizations and practitioners speaking and developing issues for outreach and resolutions of those issues. He has over twenty three years of IRS experience. Dan Lee has been director of the Minnesota Department of Revenue Withholding Tax Division since September 2007 and has worked with tax compliance and administration for the Minnesota Department of Revenue for the past 33 years. Dan holds a bachelor’s degree in accounting from the University of North Dakota’s College of Business and Public Administration. The Withholding Tax Division administers and processes Minnesota income tax withholding payments, deposits and information returns submitted by over 165,000 Minnesota employers and others, collecting in excess of $5 billion annually. Withholding tax compliance staff audit employers to ensure proper worker classification and accounting for employment related compensation. Gary Johnson has more than 18 years of experience in the complex discipline of Unemployment Insurance; seven years of which working as a Tax Auditor and the past ten years in the areas of communication, education and electronic commerce as a Project Coordinator and Employer/Agent Liaison with the Unemployment Insurance Division of the Minnesota Department of Employment and Economic Development. Relocation This session will provide attendees with a brief introduction and understanding of the relocation lifecycle and the benefits involved. The session also includes information on best practices on how to avoid W-2 C’s, and how to appropriately code, process, and pay employee expenses related to relocation. Tony Dougherty, CRP – Account Manager Tony assumes responsibility for new business development in the Midwest region of the U.S. as well as assumes overall account management for his clients’ service teams. He has obtained his CRP certification and has been with AIReS for 4 years. Prior to entering the relocation arena, Tony’s experience included consulting, sales, and management in the hospitality industry as well as playing professional baseball. Ed Hartman, CRP, CPA – Director of Finance Ed Hartman leads the compensation and administration services delivered by AIReS. He is both a CPA and a CRP and has 20 years' experience in finance and accounting. His areas of expertise include international relocation and tax and compensation related matters, strategic leadership, and corporate finance. Ed has been with AIReS since 2004. He began his career at what is now known as PriceWaterhouseCoopers. Pay Cards – Tips for a Successful Rollout and Program Pay Cards is an important topic in the payroll profession today, please join us to hear more about it. We will share some ideas and tips for you when looking for pay card programs and vendors. We will tell you things that have worked well and not worked well with our pay card experiences working with 55,000 employees all over the US. And give you suggestions to help you make your pay card rollout and program a success from things we have learned along the way. Barb Muellerleile, CPP has over 20 years of payroll, payroll tax, Human Resources and benefits experience. She has an accounting background from Minnesota State University. She is a member of the Minnesota APA North Star Chapter Board, serving as Past President. Barb currently is the Director of the Payroll team at Regis Corporation, services over 60,000 employees in over 13,000 locations. She has worked with payrolls of multiple Federal ID numbers, payrolls in the U.S., Canada and the United Kingdom, Payroll system set-up and implementation, extensively with year-end tax reporting, acquisitions and much more. She has extensive benefits experience in managing he alth and welfare plans, working with multiple vendors, benefit networks and plan design, benefit renewals and conducting benefit meeting, and all aspects of benefits. Barb has worked with the Infinium PY/HR system since 1990. Roxy Saxhaug, CPP has 18 years of payroll experience. She received her Bachelor of Science from Minnesota State University majoring in Finance and Real Estate/Insurance with a minor in Accounting. She is a member of the APA Minnesota Northstar Chapter and has been involved in the planning of the fall conference for the last five years. Roxy is currently employed as a Payroll Manager at Regis Corporation, a global leader in the beauty industry. Regis Corporation pays 60,000 employees located in every state as well as Puerto Rico, Canada and the United Kingdom. Roxy’s payroll experience includes commissioned employees, acquisitions, year- end processes, to name a few. In the past two years, she has been heavily involved with increasing salon employee participation in direct deposit/pay card programs. Roxy’s past experience also includes Credit and Collections, Accounting, and Sales Tax. Legislative & Regulatory Wage Payment Issues This session is sponsored by the National American Payroll Association on the topic of the APA Lobbying Efforts which goes into a number of legislative and regulatory issues regarding wage payments that APA has actually tried to affect on behalf of our members. They include: 1. New Rules For International ACH Transactions 2. Child Support Collections And Remittances 3. Garnishment Collections And Remittances 4. Pay cards And Direct Deposit. The information shared is on the issue in general, how it will affect employers, and what APA is trying to do to make it better. William Dunn, CPP – Manager of Government Relations, American Payroll Association As the APA’s Manager of Government Relations, Bill Dunn represents the concerns of the payroll profession before federal and state agencies and legislative bodies. The main focus of his work relates to alleviating the administrative burden placed on employers with regard to wage payments and involuntary deductions, while also complying with state and federal rules. In addition, his work involves employee data privacy and security. Federal agencies with which Bill communicates include the Office of Child Support Enforcement, the Federal Trade Commission, the Federal Reserve, the Office of Foreign Assets Control, and the Department of Labor. He also communicates with state departments of labor and child support agencies, as well as state legislatures. Bill coordinates the work of the APA’s ACH Committee as well as three subcommittees of the Government Affairs Task Force: child support, data privacy and security, and payroll cards. Prior to joining the APA in January 2006, Bill was an author/editor with the Research Institute of America. He is the author of the Employer’s Guide to Garnishment and edited a suite of publications including Payroll Guide, the Payroll Practitioner’s Compliance Handbook, and Principles of Payroll Administration. Bill is an active member of the APA’s Washington Metropolitan Area Chapter. He has held the CPP designation since 1996. Tax Implications of COBRA Rules under ARRA In this session, you will learn about the mechanics of the reimbursement of the COBRA premium subsidy under ARRA (American Recovery and Reinvestment Act of 2009), including what entities are entitled to the reimbursement, administration of the payroll tax credit, proper completion of Form 941, and supporting documentation that must be maintained by the employer. We’ll also cover some COBRA/ARRA basics so that you understand the context in which the premium subsidy reimbursement administration occurs. Keith A. Friede – Area Vice-President, Stanton University Professional and Organization Development Gallagher Benefit Services, Inc. Keith is a leading authority on employee benefits and human resources regulatory requirements, bringing 20 years of human resource development experience to his role as an educator and compliance consultant. His primary areas of compliance expertise include COBRA, HIPAA, HSAs, HRAs, FMLA, ADA and Section 125 cafeteria plans. Prior to joining Gallagher Benefit Services, Keith was president of A.E. Roberts Company, then one of the nation’s premier training and consulting organizations specializing in employee benefits and human resources compliance education. Keith holds an M.A. in human resource development from the University of St. Thomas, and a BBA in finance from the University of Wisconsin-Eau Claire. Change Management – Leveraging Personal Change "Change is good... you go first." So says Dilbert. Do you have that same love/hate relationship with change? We know we need to, but often avoid it at every turn. While we can't change the fact that life's changes w ill often be difficult, we can grow our understanding of the common path we all travel while making changes happen and empower ourselves to better navigate through the many changes we face. Joel Lamoreaux – Talent Management Consultant for Deluxe Corp., headquartered in Shoreview, MN. Joel is a life-long student of change, and an advocate of servant leadership. In his present role with Deluxe Corp., he has the opportunity to teach on several leadership topics, working to empower his students to grow and progress in their personal and professional lives. He has worked for Deluxe Corp for 15 years, working in 10 different positions in areas including order fulfillment operations, call center operations, new product development and human resources. He studied Journalism at Metro State College of Denver and earned a Masters in Organizational Development from Regis University. He lives in Castle Rock, Colorado, with his wife and children, who teach him lessons on a daily basis on dealing with change. Surviving a DOL Audit In this session, we will discuss what to do when you find out that you have a DOL audit scheduled and what you can do today so that you will not be at risk for an audit. Terry Meggitt, CPP is currently self-employed as an Instructor/Trainer for his new company, Payroll University. Terry is an APA Approved Provider for RCH’s. He has worked in the payroll field for about 30 years, for companies that include HealthPartners, Musicland (Retail), Foster Wheeler Energy Corp. (Construction), Safety Harbor Health Spa (Resort) and the United States Navy. Terry is a member of the Northstar Chapter and American Payroll Association. He received his credentials as a Certified Payroll Professional (CPP) in the fall of 1995. For the past 14 years he has been an i nstructor for CPP/FPC classes and for 4 years was an instructor for the PPLS classes. Terry was honored as 2002 Northstar Chapter Male Member of the Year and in 2003 Terry received APA’s Donald W. Sharper Education Grant. He is currently on APA’s Certification Advisory Group and is one of APA’s CHAMPS mentor. Terry was a speaker at this year’s APA Congress. He is currently the President of the Northstar Chapter for 2009-2010 Worker Classification/Independent Contractors Understanding and Addressing Worker Classification/Independent Contractor Issues - The session will examine the growing federal and state taxing authority backlash against independent contractor relationships. Discussed will be such areas as risk/exposure as a result of improper classification, how to properly "manage" the relationship, how to address a worker classification audit, and what factors must be considered when analyzing whether an employer/employee relationship exists. Also addressed will be current federal and state legislation which could impact the current risk model. Robert V. Kaelber is a senior manager in KPMG’s SALT Employment Tax practice with nearly 10 years of employment tax experience. He has offered employment tax consulting, compliance, and controversy assistance on federal and state employment tax matters for various types of clients. Rob has substantial experience leading and coordinating federal and state employment tax projects. He has handled issues arising from all aspects of employment tax, including: Reorganization assistance pertaining to mergers, acquisitions, and reorganizations including state income tax withholding and state unemployment tax account registrations, SUTA transfer notifications, account terminations, rate projections, W-2 protocols, and federal and state wage base carryovers. State unemployment services including claims management consulting and voluntary contribution and joint account analysis. Controversy work pertaining to federal and state penalty assessments. Provide technical guidance pertaining to cafeteria plan and fringe benefit policies. Review taxability and reporting issues for stock options. Compliance tasks for amended federal and state employment tax returns. Due diligence review for employment tax. Publications and Speaking Engagements: Speaker, Northstar (Minnesota) Chapter of American Payroll Association Statewide Conference. Speaker, Atlanta Chapter of American Payroll Association. System Testing/Upgrades Does fear of project testing go back to our school days? It is one of the most important project phases, but it is usually the one we would like to skip. We’ll cover a variety of testing strategies, how to write testing scenarios, methods for tracking successes/issues, and retention/scalability for future upgrades/changes. No one wants to think about changes/upgrades yet, but they are inevitable. We will discuss ways to make them less painful with preplanning. Nicole Clark, CPP is a Project Manager for Kronos Incorporated in their Minneapolis office. Prior to joining Kronos, Nicole was a customer of Kronos at Lutheran Social Service of Minnesota and Regis Corporation. She has managed numerous payroll related projects including system implementations, acquisitions, and compliance/functional enhancements. Nicole obtained her Certified Payroll Professional (CPP) certification in 2002 and has been a member of the Northstar Chapter since then. She is also a member of the Project Management Institute ( PMI) and the American Payroll Association.
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