tag:blogger.com,1999:blog-9362903995874282992024-02-22T12:41:12.561-08:00Larsson, Woodyard & Henson, LLPLWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.comBlogger74125tag:blogger.com,1999:blog-936290399587428299.post-87180438132499651472020-10-29T12:58:00.000-07:002020-10-29T12:58:33.566-07:00Buying and Selling a Business with a PPP Loan<p> <br /></p><p class="MsoNormal">The SBA has recently began the process of forgiving PPP
loans. Some businesses, however, are being bought and sold with these loans
still unforgiven. The SBA has provided requirements regarding how businesses with
outstanding PPP loans are to proceed when selling the ownership interest or
assets of the business. <o:p></o:p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhOvOaBtnkpd68n7o9QaW4e5BhjpqF43Usi9M8G1KumI8dnXJ_lZCEyn3ZTCYQunW3iIt6zGjl8AkLtgW6GZywzdYvR7OHHRN_gjBWtVSqfmzvG6HsmJVitMrQbHQ4xHmvZMwS1cIaACyA/s355/05blog.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" data-original-height="142" data-original-width="355" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhOvOaBtnkpd68n7o9QaW4e5BhjpqF43Usi9M8G1KumI8dnXJ_lZCEyn3ZTCYQunW3iIt6zGjl8AkLtgW6GZywzdYvR7OHHRN_gjBWtVSqfmzvG6HsmJVitMrQbHQ4xHmvZMwS1cIaACyA/s320/05blog.jpg" width="320" /></a></div><p></p>
<p class="MsoNormal">The SBA considers there to be a “change in ownership” if at
least 20 percent of the common stock or other ownership interest of the
borrower or at least 50 percent of the businesses’ assets, measured at fair
market value, are sold or otherwise transferred, or if the business is merged
with or into another entity.<o:p></o:p></p>
<p class="MsoNormal">The PPP borrower remains responsible for performance of all
obligations, certifications, and compliance requirements of the PPP loan,
including preparing and retaining all required PPP forms and supporting
documentation. The borrower must notify the lender in writing of any
contemplated change of ownership transactions and provide the lender with a
copy of the proposed agreement(s). The only instance when this is not required
is if the PPP note is fully satisfied; that is, the PPP loan has been repaid in
full either by the borrower and/or by the SBA remitting the funds to the
lender.<o:p></o:p></p>
<p class="MsoNormal">SBA prior approval is not required in the following
scenarios, although lender approval is still required:<o:p></o:p></p>
<p class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Sale or Other transfer of common stock or other
ownership interest or a merger<o:p></o:p></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->The sale or other transfer is of 50% or less of
the common stock or other ownership interest of the borrower<o:p></o:p></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->The borrower completes and submits a forgiveness
application and an interest-bearing escrow account controlled by the lender is
established with funds equal to the outstanding balance of the loan<o:p></o:p></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->Sale of assets<o:p></o:p></p>
<p class="MsoListParagraphCxSpMiddle" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->The sale of 50% or more of the assets (measured
by fair market value)<o:p></o:p></p>
<p class="MsoListParagraphCxSpLast" style="margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]-->The borrower completes and submits a forgiveness
application and an interest-bearing escrow account controlled by the lender is
established with funds equal to the outstanding balance of the loan<o:p></o:p></p>
<p class="MsoNormal">SBA prior approval is required if none of the above
scenarios can be achieved. The lender must submit the request to the
appropriate SBA Loan Servicing Center, along with additional information
regarding the potential sale and why the borrower does not meet one of the
above scenarios. If the SBA is to approve a sale of 50 percent or more of the
assets, the buyer is required to assume all responsibility of the PPP loan and
compliance with the terms of the loan.<o:p></o:p></p>
<p class="MsoNormal">The PPP Lender is required to notify the SBA of the sale
completion within 5 business days, including information regarding the new
owners, percentages of ownership, tax identification of owners of more than 20
percent equity, and the location and amount of funds in the escrow account if
it was required.<o:p></o:p></p>
<p class="MsoNormal">The rules surrounding the PPP program are complex and
changing often. <span class="MsoHyperlink"><a href="https://www.lwhcpa.com/contactus" target="_blank">Contact us</a></span><span class="MsoHyperlink"><span style="text-decoration: none; text-underline: none;"> </span></span><span class="MsoHyperlink"><span style="color: windowtext; text-decoration: none; text-underline: none;">so we </span></span>can help navigate this important time
in your business.<o:p></o:p></p>LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com1tag:blogger.com,1999:blog-936290399587428299.post-51824747941830894822020-09-22T07:31:00.001-07:002020-09-22T07:34:16.144-07:00Employee Payroll Tax Deferral<p> </p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhPkUSLVV_tCvimK1fQ_ZA0fXobDiatliFM9qDi3GobaKkLxDFTUKgtnXVghecF6FlKsm8w2o0QLkUAJ7z1SrafS8GDQNQ7MC3Npelevy6vmex2aovPHpmgIGOdI7FWUkZR3Wq4JCRdc1Y/s560/04blog.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="292" data-original-width="560" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhPkUSLVV_tCvimK1fQ_ZA0fXobDiatliFM9qDi3GobaKkLxDFTUKgtnXVghecF6FlKsm8w2o0QLkUAJ7z1SrafS8GDQNQ7MC3Npelevy6vmex2aovPHpmgIGOdI7FWUkZR3Wq4JCRdc1Y/s320/04blog.jpg" width="320" /></a></div><br /><p></p><p class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">On August 8, 2020, President Donald Trump issued a Presidential
memo allowing for the deferral of certain payroll taxes. This deferral can be
applied to wages beginning on 9/1/2020 and ending on 12/31/2020. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">The deferral is limited only to the employee’s share of Social
Security taxes during the deferral period for employees earning $4,000 or less
during a bi-weekly pay period (or the equivalent threshold amount for other pay
periods). However, any amounts deferred must be repaid between 1/1/2021 and 4/30/2021.
In essence, the employer could stop withholding (and stop remitting) the
employee portion of Social Security tax beginning 9/1/2020, but after
12/31/2020, would have to withhold (and remit) current Social Security taxes as
well as any Social Security tax deferred during the deferral period.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">The repayment of the deferred taxes would be withheld ratably
from wages paid between 1/1/2021 and 4/30/2021. Employee take-home pay would
increase for the remaining four months of 2020, but would dip below normal starting
1/1/21 due to repayment. If not all of the deferred taxes are paid by
4/30/2021, then they will start to accrue interest and penalties.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">As for employers, the deferment of employee’s Social Security
taxes is OPTIONAL. The employer is ultimately responsible for the withholding
and depositing of the additional withholding during the repayment period. There
are administrative issues in achieving the deferral and repayment, such as
increased payroll fees. There is also no financial benefit to the employer, as
the deferred taxes will be passed through to the employees as higher net pay.
In addition, the employer may have to make up the difference out of their own
pocket if an employee quits or is terminated before the entire deferral amount
is repaid. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">The main benefit to deferring taxes would be increased employee
satisfaction due to receiving higher net pay. However, this could backfire in
early 2021 if employees don’t understand that their net pay will decrease below
normal due to the additional withholding due to deferral repayment. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;"><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">If you would like to discuss the optional deferral of employee
Social Security taxes or would like additional information, please </span><span class="MsoHyperlink"><span style="font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;"><a href="https://www.lwhcpa.com/contactus">contact us</a></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">.<o:p></o:p></span></p>LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-4036625647731314452020-08-24T11:33:00.000-07:002020-08-24T11:33:13.734-07:00Qualified Tuition Program - 529 plans
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEimG6kVtWmw_QOelzsXk5UrSK9PtHumK0Cd6vl0P-mmy86sVi55Cwp4DFi_yixh2mxWdtO5qzVrTc5PZWzAijkltdm_1HY390QejaEziKEnfSDWfTdB25r-SIoTlFJr1mdeCaaA4RRWcfQ/s1600/Blog03.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="573" data-original-width="1600" height="114" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEimG6kVtWmw_QOelzsXk5UrSK9PtHumK0Cd6vl0P-mmy86sVi55Cwp4DFi_yixh2mxWdtO5qzVrTc5PZWzAijkltdm_1HY390QejaEziKEnfSDWfTdB25r-SIoTlFJr1mdeCaaA4RRWcfQ/s320/Blog03.jpg" width="320" /></a></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">If you have a child (or a grandchild) who's going to attend
college in the future, you've probably heard about qualified tuition programs,
also known as 529 plans (for the Internal Revenue Code section that provides
for them), which allow prepayment of higher education costs on a tax-favored
basis.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">There are two types of programs: prepaid plans, which allow you
to buy tuition credits or certificates at present tuition rates, even though
the beneficiary (child) won't be starting college for some time; and savings
plans, which depend on the investment performance of the fund(s) you place your
contributions in.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">You won't get a federal income tax deduction for the
contribution, but the earnings on the account aren't taxed while the funds are
in the program. You can change the beneficiary or roll over the funds in the
program to another plan for the same or a different beneficiary without income
tax consequences.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">Distributions from the program are tax-free up to the amount of
the student's "qualified higher education expenses." These include
tuition (including up to $10,000 in tuition for an elementary or secondary
public, private, or religious school), fees, books, supplies, and required
equipment. Reasonable room and board is also a qualified expense if the student
is enrolled at least half-time.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">Distributions from a 529 plan can also be used to make tax-free
payments of principal or interest on a loan to pay qualified higher education
expenses of the beneficiary or a sibling of the beneficiary.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">Distributions in excess of qualified expenses are taxed to the
beneficiary to the extent that they represent earnings on the account. A 10%
penalty tax is also imposed.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">Eligible schools include colleges, universities, vocational
schools, or other postsecondary schools eligible to participate in a student
aid program of the Department of Education. This includes nearly all accredited
public, nonprofit, and proprietary (for-profit) postsecondary institutions.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">However, "qualified higher education expenses" also
include expenses for tuition in connection with enrollment or attendance at an
elementary or secondary public, private, or religious school.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">A school should be able to tell you whether it qualifies.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">The contributions you make to the qualified tuition program are
treated as gifts to the student, but the contributions qualify for the gift tax
exclusion amount ($15,000 for 2020, adjusted annually for inflation). If your
contributions in a year exceed the exclusion amount, you can elect to take the
contributions into account ratably over a five-year period starting with the
year of the contributions. Thus, assuming you make no other gifts to that
beneficiary, you could contribute up to $75,000 per beneficiary in 2020 without
gift tax. (In that case, any additional contributions during the next four
years would be subject to gift tax, except to the extent that the exclusion
amount increases.) You and your spouse together could contribute $150,000 for
2020 per beneficiary, subject to any contribution limits imposed by the plan.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">A distribution from a qualified tuition program isn't subject to
gift tax, but a change in beneficiary or rollover to the account of a new
beneficiary may be.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">If you'd like to further discuss how the qualified tuition
program might help to meet your child's future college costs, please </span><span class="MsoHyperlink"><span style="font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;"><a href="https://www.lwhcpa.com/contactus" target="_blank">contact us</a></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">.</span></div>
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UnhideWhenUsed="true" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="index 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="index 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="index 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="index 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="index 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="index 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="index 9"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 9"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="footnote text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="header"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="footer"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="index heading"/>
<w:LsdException Locked="false" Priority="35" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="table of figures"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="envelope address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="envelope return"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="footnote reference"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation reference"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="line number"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="endnote reference"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="endnote text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="table of authorities"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="macro"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="toa heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Signature"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
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<![endif]-->LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-30748724175508105572020-08-13T09:49:00.000-07:002020-08-13T09:49:13.844-07:00Small Employer Health Insurance Credit for Taxable Employers
<br />
<div class="MsoBodyText" style="line-height: 143%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 39.05pt; margin-right: 23.2pt; margin-top: 0in; mso-line-break-override: restrictions; punctuation-wrap: simple;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhOC8Q9osKV4GV7vyUlgDTQxLKk_wvehhJ4fCHOpzfq6E-wOXRRo8Z7MycxKlAx81O5crSMww15xTUov_wiIKYYBwz-zIBJmUQbjsdEQJkHXLOrEcmupMuZdtptnCWSdO0zVMdvkHF0j-8/s1600/02blog.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="576" data-original-width="1024" height="180" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhOC8Q9osKV4GV7vyUlgDTQxLKk_wvehhJ4fCHOpzfq6E-wOXRRo8Z7MycxKlAx81O5crSMww15xTUov_wiIKYYBwz-zIBJmUQbjsdEQJkHXLOrEcmupMuZdtptnCWSdO0zVMdvkHF0j-8/s320/02blog.jpg" width="320" /></a><span style="color: #242424; font-weight: normal; mso-bidi-font-weight: bold;">Did you know there is a tax
credit available for certain small employers providing health insurance
coverage for their employees? The credit is specifically targeted to help
certain small businesses that primarily employ moderate- income workers and
lower-income workers. The credit can offset a taxable employer's regular tax
liability or its alternative minimum tax (AMT) liability.</span></div>
<div class="MsoBodyText" style="margin-top: .15pt; mso-line-break-override: restrictions; punctuation-wrap: simple;">
<br /></div>
<div class="MsoBodyText" style="line-height: 143%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 39.05pt; margin-right: 23.2pt; margin-top: 0in; mso-line-break-override: restrictions; punctuation-wrap: simple;">
<span style="color: #242424; font-weight: normal; mso-bidi-font-weight: bold;">The amount of the credit is
generally 50% of the employer's nonelective contributions. The amount of the
credit is subject to a phase out (described below).</span></div>
<div class="MsoBodyText" style="margin-top: .2pt; mso-line-break-override: restrictions; punctuation-wrap: simple;">
<br /></div>
<div class="MsoBodyText" style="line-height: 143%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 39.05pt; margin-right: 23.2pt; margin-top: 0in; mso-line-break-override: restrictions; punctuation-wrap: simple;">
<span style="color: #242424; font-weight: normal; mso-bidi-font-weight: bold;">An employer qualifying for the
credit (i.e., an eligible small employer or ESE) has to meet all of the
following requirements:</span></div>
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<br /></div>
<div class="MsoListParagraph" style="line-height: 143%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 61.05pt; margin-right: 23.2pt; margin-top: 4.65pt; mso-line-break-override: restrictions; mso-list: l0 level1 lfo1; punctuation-wrap: simple; tab-stops: 77.65pt; text-indent: 0in;">
<b><span style="color: #242424; font-size: 11.0pt; letter-spacing: -.05pt; line-height: 143%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">(1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span style="color: #242424; font-size: 11.0pt; line-height: 143%; mso-bidi-font-weight: bold;">The employer can't have more than 25 full-time equivalent employees
(FTEs) for the tax year. An employer's FTEs are determined by dividing the
total<span style="letter-spacing: -1.55pt;"> </span>hour</span><span style="color: #242424; font-size: 11.0pt; line-height: 143%;">s </span><span style="color: #242424;">worked by all employees during the year by 2,080 (rounded
down to the nearest whole number).</span></div>
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<span style="color: #242424;"><b>(2)</b> The average annual wages of the employees can't exceed $55,200 in tax years beginning in 2020. The average annual wages are determined by dividing the total wages he employer pays by then number of its FTEs and then rounding that number down to the nearest $1,000.</span></div>
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<span style="color: #242424;"><b>(3)</b> The employer has to contribute at least 50% of the premiums for the employees' health insurance coverage on a uniform basis. </span></div>
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<span style="color: #242424;"><b> </b></span></div>
<div class="MsoBodyText" style="margin-top: .1pt; mso-line-break-override: restrictions; punctuation-wrap: simple;">
<span style="font-size: 10.5pt; font-weight: normal; mso-bidi-font-weight: bold;"></span></div>
<div class="MsoBodyText" style="line-height: 143%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 39.05pt; margin-right: 22.2pt; margin-top: .05pt; mso-line-break-override: restrictions; punctuation-wrap: simple;">
<span style="color: #242424; font-weight: normal; mso-bidi-font-weight: bold;">The amount of the credit
gradually phases out if the number of an ESE's FTEs exceeds ten, or if the
average annual wages of the employees exceed a dollar limitation ($27,600 in
tax years beginning in 2020), as adjusted for inflation. Under the phase out,
the full amount of the credit is available only to an employer with ten or
fewer FTEs and whose employees have average annual wages of less than $27,600
in tax years beginning in 2020. However, an employer with exactly 25 FTEs or
average annual wages exactly equal to $55,200 is not in fact eligible for the
credit in tax years beginning in 2020. Since the eligibility rules are based in
part on the number of FTEs, not the number of employees, in certain
circumstances, a business that uses part-time help can qualify for the credit
even if it employs more than 25<span style="letter-spacing: -.6pt;"> </span>individuals.</span></div>
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<br /></div>
<div class="MsoBodyText" style="line-height: 143%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 39.05pt; margin-right: 23.2pt; margin-top: 0in; mso-line-break-override: restrictions; punctuation-wrap: simple; text-indent: -.05pt;">
<span style="color: #242424; font-weight: normal; mso-bidi-font-weight: bold;">For purposes
of determining whether an employer is an ESE and determining the amount of the
credit, self-employed individuals, including partners and sole proprietors, 2%
shareholders of an S corporation, and 5% owners of the employer and certain
relatives of these individuals are not treated as employees for purposes of the
small employer health insurance credit. There are also special rules that apply
to seasonal workers, leased employees, and employees who have more than 2,080
hours of service during a tax year.</span></div>
<div class="MsoBodyText" style="margin-top: .2pt; mso-line-break-override: restrictions; punctuation-wrap: simple;">
<br /></div>
<div class="MsoBodyText" style="line-height: 143%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 39.05pt; margin-right: 23.2pt; margin-top: 0in; mso-line-break-override: restrictions; punctuation-wrap: simple;">
<span style="color: #242424; font-weight: normal; mso-bidi-font-weight: bold;">The credit is only available if
the ESE purchases health insurance coverage for its employees through a small
business health options program exchange (SHOP Exchange). Also, the credit is
only available for a maximum coverage period of two consecutive tax years
beginning with the first year in which the employer or any predecessor first
offers one or more qualified health plans to its employees through the SHOP
exchange. The maximum two-year coverage period does not take into account any
tax years beginning <i>before </i>2014. Thus, an ESE can potentially qualify
for the credit for six tax years, four years before 2014 and two years after
that date.</span></div>
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<br /></div>
<div class="MsoBodyText" style="line-height: 143%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 39.05pt; margin-right: 26.0pt; margin-top: .05pt; mso-line-break-override: restrictions; punctuation-wrap: simple;">
<span style="color: #242424; font-weight: normal; mso-bidi-font-weight: bold;">An employer is entitled to an
ordinary and necessary business expense deduction equal to the amount of the
employer contribution minus the dollar amount of the credit. For example, if an
ESE pays 100% of the cost of its employees' health insurance coverage and the
amount of the tax credit is 50% of that cost, the employer can claim a
deduction for the remaining 50% of the premium cost. Any unused credit can be
carried back for one year (but not before 2010) and forward for 20 years to
offset future taxes.</span></div>
<div class="MsoBodyText" style="margin-top: .2pt; mso-line-break-override: restrictions; punctuation-wrap: simple;">
<br /></div>
<div class="MsoBodyText" style="line-height: 143%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 39.05pt; margin-right: 23.2pt; margin-top: 0in; mso-line-break-override: restrictions; punctuation-wrap: simple;">
<span style="color: #242424; font-weight: normal; mso-bidi-font-weight: bold;">Please </span><span class="MsoHyperlink"><span style="font-weight: normal; mso-bidi-font-weight: bold;"><a href="http://www.lwhcpa.com/contactus" target="_blank">contact us</a></span></span><span style="color: #242424; font-weight: normal; mso-bidi-font-weight: bold;"> if you have
any questions concerning the credit or if we can assist you in determining
whether your business can benefit from claiming the credit.</span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="footnote text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="header"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="footer"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="index heading"/>
<w:LsdException Locked="false" Priority="35" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="table of figures"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="envelope address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="envelope return"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="footnote reference"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation reference"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="line number"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="page number"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="endnote reference"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="endnote text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="table of authorities"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="macro"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="toa heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number 5"/>
<w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Closing"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Signature"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="true"
UnhideWhenUsed="true" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="Body Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Continue 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Message Header"/>
<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Salutation"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Date"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Note Heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Block Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Document Map"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="1" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 4"/>
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<![endif]-->LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-13007053557515862782020-08-12T08:22:00.000-07:002020-08-12T08:22:24.219-07:00Will You Be Impacted By the President’s Executive Order?
<br />
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<br /></div>
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The President issued an executive order and three memoranda
recently. Currently, the effect of these orders is unknown due to possibly
being legally challenged and/or becoming irrelevant if Congress can pass a new
relief package quickly, although negotiations surrounding a relief package have
been stalled. The issues addressed include:</div>
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<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<br /></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span>Additional $400/week unemployment assistance
- if receiving at least $100/week of state unemployment and unemployment
is due to COVID-19</div>
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<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Student loan deferral on Department of Education
loans through December 31, 2020</div>
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<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Directs certain government organizations to work
to help minimize evictions and foreclosures</div>
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<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Deferral of the employee portion of Social
Security tax on wages (under a certain threshold)</div>
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<br /></div>
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LWH is continuing to monitor the situation to determine how
the order/memoranda will impact clients.</div>
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<br /></div>
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<![endif]-->LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-32906512317869152902020-07-28T11:33:00.000-07:002020-07-28T11:33:54.364-07:00New Bills in Congress
<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjN36Vyz90njis2CsLANfJttR7Gu9H447to0dswEbM35Q44jCpH8Da4pkjqCipFLkQFLt_xx7vfLQQ7mNTvpds1EmaGWgaCp3QxU7ya7UF7JlapPmGOh1zErvW59h1lXaac1cuZSpRTuuM/s1600/louis-velazquez-XWW746i6WoM-unsplash.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="683" data-original-width="1024" height="213" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjN36Vyz90njis2CsLANfJttR7Gu9H447to0dswEbM35Q44jCpH8Da4pkjqCipFLkQFLt_xx7vfLQQ7mNTvpds1EmaGWgaCp3QxU7ya7UF7JlapPmGOh1zErvW59h1lXaac1cuZSpRTuuM/s320/louis-velazquez-XWW746i6WoM-unsplash.jpg" width="320" /></a></div>
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<span style="font-family: "CG Times",serif;">Business owners
and individuals alike will be impacted by new bills introduced in Congress this
week. We anticipate some big changes to PPP loans, possibly including a 2nd
round for qualifying businesses and changes to loan amounts for some farmers.
The bills currently include a new stimulus payment and changes to unemployment,
as well as new/changed business tax credits. LWH will keep you up to date as
the bills make their way through Congress.</span></div>
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<![endif]-->LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-40320553117525903052020-07-23T08:47:00.000-07:002020-07-23T08:47:56.697-07:00Donating a Used Car to Charity
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjOV-PHjMKw2cDzyVCg6jp06ofdlzDGx6N1OcS6suxnFnXST_VxVtdM7sbFccpT3sqa8ybtTD_LCDAvKaqBgGo8_pdrpV5pE5vzGYfURmoKRvXhUtUK6E-wi5n_Ws72_MOnscnuJ-cGcHo/s1600/01blog.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="170" data-original-width="296" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjOV-PHjMKw2cDzyVCg6jp06ofdlzDGx6N1OcS6suxnFnXST_VxVtdM7sbFccpT3sqa8ybtTD_LCDAvKaqBgGo8_pdrpV5pE5vzGYfURmoKRvXhUtUK6E-wi5n_Ws72_MOnscnuJ-cGcHo/s1600/01blog.jpg" /></a></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">One of the negative aspects of buying a new car is the annoyance
involved with getting rid of your old car. Many individuals find the trade-in
allowance offered by dealers (if any) to be well below the car's true value.
But the alternative of selling the car on your own involves the expense of
advertising as well as the commitment of time needed to meet with potential
buyers, accompany them on test drives, negotiate a fair price, etc.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">For these reasons, some taxpayers consider a different option
for their old cars: donating them to charity. An increasing number of charities
have turned to car-donation programs. You may have seen ads from some of these
organization in your local newspaper urging individuals to donate their old
cars. The donation approach saves you the trouble of trying to sell the car.
Many charities offer the added convenience of picking up the car at your home.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">In taking this approach, however, bear in mind that the amount
of the deduction you will be allowed to claim is subject to special
limitations. In many cases, the deduction you can claim is less than your view
of the car's value. If you compare the tax savings from a donation with a
dealer's trade-in offer, the offer may not seem as small.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">For cars worth over $500, the deduction will be the lesser of
the vehicle's fair market value or the amount for which the charity actually
sells the car, if it sells the car without materially improving it. This limit
applies to any motor vehicle designed for road use, including vans and trucks,
as well as to boats and airplanes.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">Since most charities do sell the cars they receive, it's likely
that your donation will be limited to the actual sale price. Furthermore, these
sales are often at auction or in bulk and typically result in sales below
"Blue Book" value. Also, you won't know the amount of your deduction
until the charity has sold the car and reported the sale proceeds to you (see
below).</span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">Only if the charity uses the car in its operations or materially
improves the car before selling it will your deduction be based on the car's
fair market value at the time of the donation. In that case, fair market value
is usually set according to the "Blue Book" listings for used cars
published by the National Automobile Dealers Association. The IRS will accept
the value in the "Blue Book" or another established used car pricing
guide if the guide lists a sales price for a car that is the same make, model,
and year, sold in the same area, and in the same condition, as the car you
donated. In some cases, this value will exceed the amount you could actually
get on a sale.</span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">However, if the car is in poor condition, because it needs
substantial repairs or is unsafe to drive, and the pricing guide only lists
prices for cars in average or better condition, the guide won't set the car's
value. Instead, you must establish the car's true market value by any
reasonable method. Many used car guides show how to adjust value for items such
as accessories or mileage.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">In any case, you must itemize your deductions to get the tax
benefit; you can't take a deduction for a car donation if you take the standard
deduction.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">Make sure the charity qualifies
and is legitimate.</span></b><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;"> You
won't be entitled to a charitable deduction unless you donate your car to an
eligible charitable organization. In some cases, the transaction is more
complex because private fund-raisers may be operating car donation programs on
behalf of charities. This is legitimate as long as the private company is
acting as the agent for a qualified charity. We can help if you have any doubts
about the qualification of any donee you are considering.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">Proving your right to the
deduction. </span></b><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">If you
donate your used car to charity, make sure you take the steps needed to
substantiate your tax deduction.</span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">If the charity sells the car, you will need a written
acknowledgement from the charity containing your name and tax ID number, the
vehicle ID number, a certification that it was sold at arm's length to an
unrelated party, the gross proceeds of sale, and statement that the deduction
cannot exceed the proceeds. The charity should provide you with this
acknowledgement within 30 days of the sale.</span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">If, instead, the charity will use (or materially improve) the
car, the acknowledgement needs to certify the intended use (or improvement) and
the intended duration of the use, along with a statement that the car will not
be sold before completion of the use or improvement. In this case, the
acknowledgement should be provided within 30 days of the donation.</span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">Please </span><span class="MsoHyperlink"><span style="font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;"><a href="http://httpl/www.lwhcpa.com/contactus" target="_blank">contact us</a></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;"> with any questions on how donating a car could
benefit your 2020 taxes.</span></div>
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<![endif]-->LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-39216765728946499972020-06-04T13:22:00.001-07:002020-06-04T13:22:22.559-07:00Paycheck Protection Program Flexibility Act of 2020
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<span style="font-family: CG Times;">Additional changes to PPP loans were passed by the Senate
last night and are expected to be signed by the President.<span style="mso-spacerun: yes;"> </span>The following changes will apply to all PPP loans
(with one optional exception discussed later).<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: CG Times;">The loan covered period was extended from 8
weeks to 24 weeks.<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: CG Times;">The minimum loan percentage that must be used
toward payroll costs decreased from 75% to 60%; the remaining 40% can be spent
on allowable non-payroll costs.<span style="mso-spacerun: yes;"> </span>(Note:
as currently written, at least 60% of the total loan must be spent on payroll
for any money to be forgiven.<span style="mso-spacerun: yes;"> </span>There may
be a future technical correction coming related to this.)<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: CG Times;">The safe harbor period for reinstating levels of
employment has been extended from June 30, 2020 to December 31, 2020.<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l0 level1 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: CG Times;">There are new exceptions for restoring the
number of full-time equivalent employees.<span style="mso-spacerun: yes;">
</span>There is no longer a reduction if either of the following can be
documented:<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 1in; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: CG Times;">You are unable to rehire the individuals who
were employees on February 15, 2020 and cannot hire a similarly qualified
employee(s) by December 31, 2020.<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 0pt 1in; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: CG Times;">You are unable to return to the same level of
business activity as of February 15, 2020 due to specific factors related to
COVID-19, as outlined in the Act.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<span style="font-family: CG Times;">There is also an optional exception written into the Act
that allows anyone who already had a PPP loan before this Act was effective to use
the 8 week period instead of extending the period to 24 weeks.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<span style="font-family: CG Times;"><span style="font-family: CG Times;">Please <a href="https://www.lwhcpa.com/contactus" target="_blank">contact us</a> with questions you have.<span style="mso-spacerun: yes;"> </span>We are happy to discuss how these changes
will specifically impact your PPP loan and can help you determine if applying
for a PPP loan is beneficial to your business situation. <span style="mso-spacerun: yes;"> </span>June 30, 2020 is the cut off for applying for
a PPP loan.<o:p></o:p></span></span></div>
LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-46303329314607212962020-05-19T09:32:00.000-07:002020-05-19T09:32:47.470-07:00Reasonable Compensation
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj0wG6HRlmFtFy-aOmSa6MV2YqksT52Jnd9MJgXZCVo1qfKzI4kXkefOWnXplYEPmsrVRAwVvhXhNGB06NR5T8G7l3dzfvJ6Le2aLA1vPZzmPt3pVJ8gB-phNnVs1YXWekBL7SL2KPGBgI/s1600/12+blog+post.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="800" data-original-width="1200" height="213" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj0wG6HRlmFtFy-aOmSa6MV2YqksT52Jnd9MJgXZCVo1qfKzI4kXkefOWnXplYEPmsrVRAwVvhXhNGB06NR5T8G7l3dzfvJ6Le2aLA1vPZzmPt3pVJ8gB-phNnVs1YXWekBL7SL2KPGBgI/s320/12+blog+post.jpg" width="320" /></a></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">As the owner of an incorporated business, you are probably aware
that there's a tax advantage to taking money out of the corporation as
compensation (salary and bonus) rather than as dividends. The reason is simple:
a corporation can deduct the compensation that it pays, but not its dividend
payments. Thus, if funds are withdrawn as dividends, they're taxed twice, once
to the corporation and once to the recipient. Money paid out as compensation is
taxed only once, to the employee who receives it.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">However, there's a limit on how much money you can take out of
the corporation in this way. The law says that compensation can be deducted
only to the extent that it's reasonable. Any unreasonable portion is
nondeductible and, if paid to a shareholder, may be taxed as if it were a
dividend. As a practical matter, IRS rarely raises the issue of unreasonable
compensation unless the payments are made to someone "related" to the
corporation, such as a shareholder or a member of a shareholder's family.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">How much compensation is "reasonable"? There's no
simple formula. The IRS tries to determine the amount that similar companies
would pay for comparable services under like circumstances. Factors that are
taken into account include:</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l4 level1 lfo1; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">the employee's duties;</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l6 level1 lfo2; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">the amount of time required to perform those duties;</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l3 level1 lfo3; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">the employee's ability and accomplishments;</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l10 level1 lfo4; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">the complexities of the business;</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l7 level1 lfo5; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">the gross and net income of the business;</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l8 level1 lfo6; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">the employee's compensation history; and</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l9 level1 lfo7; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">the corporation's salary policy for all its
employees.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">There are a number of concrete steps you can take to make it
more likely that the compensation you earn will be considered
"reasonable," and therefore deductible by your corporation. For
example, you can:</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l5 level1 lfo8; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">Use the minutes of the corporation's board of
directors to contemporaneously document the reasons for the amount of
compensation paid. For example, if compensation is being increased in the
current year to make up for earlier years in which it was too low, be sure that
the minutes reflect this. (Ideally, the minutes for the earlier years should
reflect that the compensation paid in those years was at a reduced rate.)</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l1 level1 lfo9; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">Avoid paying compensation in direct proportion to the
stock owned by the corporation's shareholders. This looks too much like a
disguised dividend and will probably be treated as such by the IRS.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l0 level1 lfo10; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">Keep compensation in line with what similar
businesses are paying their executives (and keep whatever evidence you can get
of what others are paying - such as salary offers to your executives from
comparable companies - to support what you pay if you're later questioned).</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l2 level1 lfo11; mso-pagination: none; text-autospace: none; text-indent: -.25in;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">If the business is profitable, be sure to pay at
least some dividends. This avoids giving the impression that the corporation is
trying to pay out all of its profits as compensation.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">As in most tax situations, planning ahead avoids problems later.
</span><span class="MsoHyperlink"><span style="font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;"><a href="http://www.lwhcpa.com/contactus" target="_blank">Contact us</a></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;"> if you would like to discuss this or any other
aspect of your current or deferred compensation strategies.</span></div>
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<![endif]-->LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-20594460403492626242020-04-30T07:18:00.002-07:002020-04-30T07:19:26.938-07:00Corporate Expenses Covered by Officers or Shareholders.<!--[if !mso]>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Message Header"/>
<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Salutation"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Date"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text First Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Note Heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Block Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Document Map"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 5"/>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjXVm19wC1nCtF7kkhnUE2l1aQCB9_WWlsjga8tjmQDBxuYxoJq5xWPx6uWuKkXRBq92YGYUTLFfBBEN4rnyGKoQR088ko2zaXNweqI_DY-nGskmDL3QHllA6Vgp3kpWlP9plZj6CLba9E/s1600/11.2020+blog+clip+art.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="768" data-original-width="768" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjXVm19wC1nCtF7kkhnUE2l1aQCB9_WWlsjga8tjmQDBxuYxoJq5xWPx6uWuKkXRBq92YGYUTLFfBBEN4rnyGKoQR088ko2zaXNweqI_DY-nGskmDL3QHllA6Vgp3kpWlP9plZj6CLba9E/s320/11.2020+blog+clip+art.jpg" width="320" /></a><br />
<div class="MsoNormal" style="line-height: 140%; margin-bottom: 14.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 14.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<a href="https://www.blogger.com/null" name="i9381a297d8b2c5719ca59d968f16c204"></a><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%;">If you play a major role in a closely-held corporation and take
on corporate expenses personally, you may wonder if such expenses paid on
behalf of the corporation will be deductible.<span style="mso-spacerun: yes;">
</span>These costs may wind up nondeductible both by the officer and the
corporation unless proper steps are taken.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%;">In general, you can't deduct an expense you incur on behalf of
your corporation, even if it is a legitimate "trade or business"
expense and even where the corporation is financially troubled. This is because
a taxpayer can only deduct expenses that are his own. And since your
corporation's legal existence as a separate entity must be respected, the
corporation's costs aren't yours and thus can't be deducted even if you in fact
pay them. What's more, the corporation won't be able to deduct them either
because it didn't pay them itself. Therefore, it shouldn't be a practice of a
corporation's officers or major shareholders to cover corporate costs.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%;">On the other hand, if a corporate executive incurs costs which
relate to an essential part of his duties as an executive they may be
deductible as ordinary and necessary expenses related to his "trade or
business" of being an executive. If you wish to set up an arrangement
providing for payments to you and safeguarding their deductibility, a provision
should be included in your employment contract with the corporation stating the
types of expenses which are part of your duties and authorizing you to incur
them. For example, you may be authorized to attend out of town business
conferences on the corporation's behalf at your personal expense.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%;">Alternatively, to avoid the complete loss of any deductions by
both yourself and the corporation, an arrangement should be in place under
which the corporation reimburses you for the expenses you incur. This will at
least allow the corporation to deduct the amount of the reimbursement.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%;">Please </span><span class="MsoHyperlink"><span style="font-family: sans-serif; font-size: 10.0pt; line-height: 165%;"><a href="http://www.lwhcpa.com/contactus" target="_blank">contact us</a></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%;"> if you would like assistance regarding any of the
above or if you wish to discuss any of these matters further.</span></div>
LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com1tag:blogger.com,1999:blog-936290399587428299.post-63297606436362987202020-04-06T13:57:00.000-07:002020-04-06T13:59:54.258-07:00Part 3 of 3 - Federal and State Emergency Small Business Programs
<br />
<div class="MsoNormal" style="margin: 0in 0in 8pt;">
<span style="font-family: "CG Times",serif;">The chart below
compares grant and loan programs available at the state level for Illinois and Indiana
businesses.<span style="mso-spacerun: yes;"> </span>Please <span class="MsoHyperlink"><a href="https://www.lwhcpa.com/contactus" target="_blank"><span style="color: #0563c1;">contact us</span></a></span>
with any questions.<span style="mso-spacerun: yes;"> </span>This information is
current as of 4/4/2020.<o:p></o:p></span></div>
<div style="text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjMq5-zkzIi_bw8RTqh1FQKOC8UqEwf_ThvGral3Oo11ybNSGzMF7LSZvaJL1SGVTSSnFWEvjyRmD1NVmFVAI3xDA42UiZ7CD6avX8QJZf9Fsi-x9hQISKaxtBmn2iNUeUM9vLLREVnTWs/s1600/part+3+title.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="243" data-original-width="1567" height="61" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjMq5-zkzIi_bw8RTqh1FQKOC8UqEwf_ThvGral3Oo11ybNSGzMF7LSZvaJL1SGVTSSnFWEvjyRmD1NVmFVAI3xDA42UiZ7CD6avX8QJZf9Fsi-x9hQISKaxtBmn2iNUeUM9vLLREVnTWs/s400/part+3+title.JPG" width="400" /></a></div>
<div style="text-align: center;">
</div>
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<html xmlns="http://www.w3.org/1999/xhtml"><head><meta http-equiv="Content-Type" content="text/html; charset=utf-8"/><title>Small Business Programs3.xlsx</title><meta name="author" content="mfaul"/><style type="text/css"> * {margin:0; padding:0; text-indent:0; }
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</style></head><body><table style="border-collapse:collapse;margin-left:5.28pt" cellspacing="0"><tr style="height:27pt"><td style="width:69pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 21pt;text-indent: 0pt;line-height: 107%;text-align: left;">Program/ Benefit</p></td><td style="width:143pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 22pt;text-indent: 0pt;line-height: 107%;text-align: left;">Illinois Small Business Emergency Loan Fund</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 25pt;text-indent: -9pt;line-height: 107%;text-align: left;">Downstate Small Business Stabilization Program</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 60pt;text-indent: -51pt;line-height: 107%;text-align: left;">Indiana Rapid Response Loan Fund</p></td></tr><tr style="height:14pt"><td style="width:69pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;text-align: left;">Type</p></td><td style="width:143pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Loan</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Grant</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Loan</p></td></tr><tr style="height:40pt"><td style="width:69pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;text-align: left;">Purpose</p></td><td style="width:143pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;line-height: 107%;text-align: center;">Inexpensive financing opportunity for business affected by Coronavirus</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 20pt;text-indent: -5pt;line-height: 107%;text-align: left;">Quick relief for businesses affected by Coronavirus</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;line-height: 107%;text-align: center;">Inexpensive financing opportunity for business affected by Coronavirus</p></td></tr><tr style="height:14pt"><td style="width:69pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;text-align: left;">Amount</p></td><td style="width:143pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 40pt;text-indent: 0pt;text-align: left;">Up to $50,000</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 40pt;text-indent: 0pt;text-align: left;">Up to $25,000</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Up to $25,000</p></td></tr><tr style="height:40pt"><td style="width:69pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 21pt;text-indent: 0pt;line-height: 107%;text-align: left;">Eligibility/ Eligible Expenses</p></td><td style="width:143pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 19pt;text-indent: -12pt;line-height: 107%;text-align: left;">Working Capital; 50% of loan must be used for payroll</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 18pt;text-indent: -15pt;line-height: 107%;text-align: left;">Working Capital; costs incurred after date of grant award</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 39pt;text-indent: -30pt;line-height: 107%;text-align: left;">Wages, insurance premiums, other expenses</p></td></tr><tr style="height:27pt"><td style="width:69pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 21pt;text-indent: 0pt;line-height: 107%;text-align: left;">Applicable Dates</p></td><td style="width:143pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">4/1/2020</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 17pt;text-indent: 0pt;text-align: left;">Until funds are exhausted</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/></tr><tr style="height:27pt"><td style="width:69pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;text-align: left;">Restrictions</p></td><td style="width:143pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-right: 5pt;text-indent: 0pt;text-align: right;">Proof of Urgent Need required</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/></tr><tr style="height:67pt"><td style="width:69pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;text-align: left;">Other Info</p></td><td style="width:143pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Low interest loan of up to</p><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;line-height: 107%;text-align: center;">$50,000 with 5 year repayment period, 6 month payment deferral, 3% interest rate</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 10pt;padding-right: 9pt;text-indent: 0pt;line-height: 107%;text-align: center;">Grant of up to $25,000 per business based on 60 days of working capital</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 62pt;text-indent: -54pt;line-height: 107%;text-align: left;">Loan up to $25,000 at 3.75% rate</p></td></tr><tr style="height:13pt"><td style="width:69pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;text-align: left;">Eligible</p></td><td style="width:143pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 20pt;text-indent: 0pt;text-align: left;">Business outside City of</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 17pt;text-indent: 0pt;text-align: left;">Under 50 employees, not</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Not agricultural enterprises,</p></td></tr><tr style="height:13pt"><td style="width:69pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;text-align: left;">Businesses</p></td><td style="width:143pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 6pt;text-indent: 0pt;text-align: left;">Chicago, Under 50 employees</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 23pt;text-indent: 0pt;text-align: left;">located in an ineligible</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">religious or charitable</p></td></tr><tr style="height:13pt"><td style="width:69pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:143pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 13pt;text-indent: 0pt;text-align: left;">and $3 M in revenue; Must</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 12pt;text-indent: 0pt;text-align: left;">community or county; must</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="text-indent: 0pt;text-align: center;">organizations or businesses with</p></td></tr><tr style="height:13pt"><td style="width:69pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:143pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-right: 1pt;text-indent: 0pt;text-align: right;">experience at least 25% decrease</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 13pt;text-indent: 0pt;text-align: left;">demonstrate urgent need in</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">1/3 or more of revenue from</p></td></tr><tr style="height:13pt"><td style="width:69pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:143pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 7pt;text-indent: 0pt;text-align: left;">in revenues; Not available for</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 16pt;text-indent: 0pt;text-align: left;">relation to the COVID-19</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">gambling activities</p></td></tr><tr style="height:13pt"><td style="width:69pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:143pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 28pt;text-indent: 0pt;text-align: left;">non-profits or farms</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 16pt;text-indent: 0pt;text-align: left;">emergency and commit to</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/></tr><tr style="height:17pt"><td style="width:69pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:143pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 42pt;text-indent: 0pt;text-align: left;">retaining jobs</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/></tr><tr style="height:27pt"><td style="width:69pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 21pt;text-indent: 0pt;line-height: 107%;text-align: left;">Employee limits</p></td><td style="width:143pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">50</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">50</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/></tr><tr style="height:40pt"><td style="width:69pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 7pt;text-indent: 0pt;line-height: 107%;text-align: left;">Self Employed?</p></td><td style="width:143pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 2pt;padding-right: 1pt;text-indent: 5pt;line-height: 107%;text-align: left;">Yes, but must employ at least one person other than the owner</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/></tr><tr style="height:13pt"><td style="width:69pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;text-align: left;">How to Apply</p></td><td style="width:143pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s2" style="padding-right: 3pt;text-indent: 0pt;text-align: right;">https://app.smartsheet.com/b/fo</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 18pt;text-indent: 0pt;text-align: left;">In conjunction with local</p></td><td style="width:142pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;"><a href="http://www.response.indychamber.com/loans/" class="s3">https://www.response.indycham</a></p></td></tr><tr style="height:13pt"><td style="width:69pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:143pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s2" style="padding-left: 3pt;text-indent: 0pt;text-align: left;">rm/c75a9b0557564704a73a0afc</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 15pt;text-indent: 0pt;text-align: left;">government (city, village,</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s2" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">ber.com/loans</p></td></tr><tr style="height:21pt"><td style="width:69pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:143pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s2" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">1eba81b2</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">county)</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/></tr><tr style="height:21pt"><td style="width:69pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:143pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s2" style="padding-top: 8pt;padding-right: 3pt;text-indent: 0pt;text-align: right;">https://www2.illinois.gov/dceo/</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/></tr><tr style="height:13pt"><td style="width:69pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:143pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s2" style="padding-right: 2pt;text-indent: 0pt;text-align: right;">CommunityServices/Community</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/></tr><tr style="height:13pt"><td style="width:69pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:143pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s2" style="padding-right: 1pt;text-indent: 0pt;text-align: right;">Infrastructure/Pages/DownstateS</p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-right-style:solid;border-right-width:1pt"/></tr><tr style="height:29pt"><td style="width:69pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:143pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s2" style="padding-left: 21pt;text-indent: 0pt;text-align: left;">mBizStabilizaition.aspx </p></td><td style="width:142pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/></tr></table></body></html>
LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com1tag:blogger.com,1999:blog-936290399587428299.post-34840686028694684702020-04-06T13:50:00.001-07:002020-04-06T13:50:47.767-07:00Part 2 of 3 - Federal and State Emergency Small Business Programs
<br />
<div class="MsoNormal" style="margin: 0in 0in 8pt;">
<span style="font-family: "CG Times",serif;">The chart below
compares payroll tax credits and deferral options available at the federal
level.<span style="mso-spacerun: yes;"> </span>Please <span class="MsoHyperlink"><a href="https://www.lwhcpa.com/contactus" target="_blank"><span style="color: #0563c1;">contact us</span></a></span> with any
questions.<span style="mso-spacerun: yes;"> </span>This information is current
as of 4/4/2020.<o:p></o:p></span></div>
<div style="text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjrwxWB5wW74jlIeFz6reIjpzVs_zAIROl4HPTzgUf_-fRNas2XEMZeMZfIykJo2v7C1UviGevW0WBwG5SaW8sGJ5E6IakoqG-zG6vDZLkKPaAawaekZ237j_gSYQE4WJ60O-Vsp4NTYOw/s1600/part+2+title.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="209" data-original-width="1547" height="53" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjrwxWB5wW74jlIeFz6reIjpzVs_zAIROl4HPTzgUf_-fRNas2XEMZeMZfIykJo2v7C1UviGevW0WBwG5SaW8sGJ5E6IakoqG-zG6vDZLkKPaAawaekZ237j_gSYQE4WJ60O-Vsp4NTYOw/s400/part+2+title.JPG" width="400" /></a></div>
<div style="text-align: center;">
</div>
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<html xmlns="http://www.w3.org/1999/xhtml"><head><meta http-equiv="Content-Type" content="text/html; charset=utf-8"/><title>Small Business Programs3.xlsx</title><meta name="author" content="mfaul"/><style type="text/css"> * {margin:0; padding:0; text-indent:0; }
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</style></head><body><table style="border-collapse:collapse;margin-left:5.28pt" cellspacing="0"><tr style="height:21pt"><td style="width:55pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 20pt;text-indent: 0pt;line-height: 110%;text-align: left;">Program/ Benefit</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Payroll Retention Credit</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Payroll Delayed Deposit</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Sick Pay</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Emergency FMLA</p></td></tr><tr style="height:11pt"><td style="width:55pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;text-align: left;">Type</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Payroll Tax Credit</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Deferred payment</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Payroll Tax Credit</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Payroll Tax Credit</p></td></tr><tr style="height:123pt"><td style="width:55pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;text-align: left;">Purpose</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 2pt;padding-right: 2pt;text-indent: 0pt;line-height: 110%;text-align: center;">Employer relief for keeping employees on payroll when business if fully or partially suspended</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;line-height: 110%;text-align: center;">Employer relief for keeping employees on payroll</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;line-height: 110%;text-align: center;">Mandatory pay protection for potentially ill employees (ill, quarantined, or seeking diagnosis) and caregivers (of ill, quarantined, or seeking diagnosis, or child(ren) whose school/place of care is unavailable)</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;line-height: 110%;text-align: center;">Mandatory pay protection for employees who are caregivers of child(ren) whose school/place of care is unavailable due to COVID-19</p></td></tr><tr style="height:102pt"><td style="width:55pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;text-align: left;">Amount</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;line-height: 110%;text-align: center;">50% of wages (including allocable health plan expenses) per employee,</p><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;line-height: 110%;text-align: center;">$5,000 max credit per employee</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 2pt;text-indent: 0pt;line-height: 110%;text-align: center;">Employer's share of Social Security, no dollar limits</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 2pt;padding-right: 2pt;text-indent: 0pt;line-height: 110%;text-align: center;">80 hours @ full pay, Max $511 daily wage ($5,110 total max), or 80 hours @ 2/3 pay, max $200 daily wage ($2,000 total max) if reason is for caregiving; also allocable health plan costs</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 2pt;padding-right: 2pt;text-indent: 0pt;line-height: 110%;text-align: center;">10 weeks @ 2/3 pay, Max $200 daily wage ($10,000 total max) (first 2 weeks of 12 weeks unpaid under this program); also allocable health plan costs</p></td></tr><tr style="height:51pt"><td style="width:55pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;line-height: 110%;text-align: left;">Eligibility/ Eligible Expenses</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 28pt;text-indent: -20pt;line-height: 110%;text-align: left;">Wages & health plan expenses</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;line-height: 110%;text-align: center;">Pay 50% each by 12/31/2021 and</p><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">12/31/2022</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 34pt;text-indent: -26pt;line-height: 110%;text-align: left;">Wages & health plan costs</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 6pt;padding-right: 6pt;text-indent: 1pt;line-height: 110%;text-align: justify;">Wages & health plan costs; must have been employed for 30 days</p></td></tr><tr style="height:21pt"><td style="width:55pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 5pt;text-indent: 0pt;line-height: 110%;text-align: left;">Applicable Dates</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">3/13/2020 - 12/31/2020</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">3/27/2020 - 12/31/2020</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">4/1/2020 - 12/31/2020</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">4/1/2020 - 12/31/2020</p></td></tr><tr style="height:21pt"><td style="width:55pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;text-align: left;">Restrictions</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s2" style="padding-left: 33pt;text-indent: -26pt;line-height: 110%;text-align: left;">PPP Loans disqualify credit</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s2" style="padding-left: 31pt;text-indent: -24pt;line-height: 110%;text-align: left;">PPP Loans disqualify benefit</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/></tr><tr style="height:123pt"><td style="width:55pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;text-align: left;">Other Info</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 2pt;padding-right: 3pt;text-indent: 0pt;line-height: 110%;text-align: center;">No duplication of Sick Pay or FMLA pay used for those credits; No credit available for any period for which employer is allowed a Work Opportunity Credit for the employee</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;line-height: 110%;text-align: center;">Employer SS tax exempt (not Employee SS tax exempt), Medicare tax applies but employer portion is refundable under credit,</p><p class="s1" style="padding-left: 8pt;padding-right: 8pt;text-indent: 0pt;line-height: 110%;text-align: center;">Mandatory benefit Employer must post notice of availability</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;line-height: 110%;text-align: center;">Employer SS tax exempt (not Employee SS tax exempt), Medicare tax applies but employer portion is refundable under credit,</p><p class="s1" style="padding-left: 3pt;padding-right: 3pt;text-indent: 0pt;line-height: 110%;text-align: center;">Mandatory benefit (12 weeks allowed with last 10 being paid), Employer must post notice of availability</p></td></tr><tr style="height:92pt"><td style="width:55pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 17pt;text-indent: 0pt;line-height: 110%;text-align: left;">Eligible Businesses</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 2pt;padding-right: 2pt;text-indent: 0pt;line-height: 109%;text-align: center;">Operations partially or fully suspended as a result of government order limiting commerce, travel or group meetings, <span class="s3">o</span>r 50% reduction in quarterly receipts from prior year</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">All businesses</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;line-height: 110%;text-align: center;">Required for all business with 500 employees or less</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;line-height: 110%;text-align: center;">Required for all business with 500 employees or less; potential exemption for businesses with 50 or fewer employees</p></td></tr><tr style="height:31pt"><td style="width:55pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 18pt;text-indent: 0pt;line-height: 110%;text-align: left;">Employee limits</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 8pt;text-indent: 0pt;text-align: left;">100 or less no rules,</p><p class="s1" style="padding-left: 11pt;text-indent: 0pt;text-align: left;">>100 limits apply</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">None</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">500</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">500</p></td></tr><tr style="height:21pt"><td style="width:55pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 5pt;text-indent: 0pt;line-height: 110%;text-align: left;">Self Employed?</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">No</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Yes</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Yes</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;text-align: center;">Yes</p></td></tr><tr style="height:21pt"><td style="width:55pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;text-align: left;">How to Apply</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 24pt;text-indent: -22pt;line-height: 110%;text-align: left;">On payroll return or IRS Form 7200</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 24pt;text-indent: -22pt;line-height: 110%;text-align: left;">On payroll return or IRS Form 7200</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 24pt;text-indent: -22pt;line-height: 110%;text-align: left;">On payroll return or IRS Form 7200</p></td></tr><tr style="height:31pt"><td style="width:55pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;text-indent: 0pt;text-align: left;">Comments</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"/><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;line-height: 110%;text-align: center;">Payroll tax credit is considered income to the employer</p></td><td style="width:86pt;border-top-style:solid;border-top-width:1pt;border-left-style:solid;border-left-width:1pt;border-bottom-style:solid;border-bottom-width:1pt;border-right-style:solid;border-right-width:1pt"><p class="s1" style="padding-left: 1pt;padding-right: 1pt;text-indent: 0pt;line-height: 110%;text-align: center;">Payroll tax credit is considered income to the employer</p></td></tr></table></body></html>
LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com1tag:blogger.com,1999:blog-936290399587428299.post-80947851967213666152020-04-06T13:25:00.000-07:002020-04-06T13:47:14.654-07:00Part 1 of 3 - Federal and State Emergency Small Business Programs<div class="separator" style="clear: both; text-align: center;">
<br /></div>
<div class="MsoNormal" style="margin: 0in 0in 8pt;">
<span style="font-family: "cg times" , serif;">The chart below
compares grant and loan programs available at the federal level.<span style="mso-spacerun: yes;"> </span>Please <span class="MsoHyperlink"><a href="https://www.lwhcpa.com/contactus"><span style="color: #0563c1;">contact us</span></a></span> with any
questions.<span style="mso-spacerun: yes;"> </span>This information is current
as of 4/4/2020.<o:p></o:p></span></div>
<div class="separator" style="clear: both; text-align: center;">
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<html xmlns="http://www.w3.org/1999/xhtml"><head><title>Small Business Programs3.xlsx</title><style type="text/css"> * {margin:0; padding:0; text-indent:0; }
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<tr style="height: 24pt;"><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 61pt;"><div class="s1" style="padding-left: 1pt; padding-right: 23pt; text-align: left; text-indent: 0pt;">
Program/ Benefit</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
SBA Grant</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
SBA EIDL</div>
<div class="s1" style="padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
Loan</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
SBA PPP</div>
<div class="s1" style="padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
Loan</div>
</td></tr>
<tr style="height: 12pt;"><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 61pt;"><div class="s1" style="line-height: 11pt; padding-left: 1pt; text-align: left; text-indent: 0pt;">
Type</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
Grant</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
Loan</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
Forgivable Loan</div>
</td></tr>
<tr style="height: 36pt;"><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 61pt;"><div class="s1" style="line-height: 11pt; padding-left: 1pt; text-align: left; text-indent: 0pt;">
Purpose</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="padding-left: 18pt; text-align: left; text-indent: -4pt;">
Quick relief for businesses affected by Coronavirus</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="padding-left: 2pt; padding-right: 2pt; text-align: center; text-indent: 0pt;">
Inexpensive financing opportunity for business affected by Coronavirus</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="padding-left: 24pt; text-align: left; text-indent: -12pt;">
Employer relief for keeping employees on payroll</div>
</td></tr>
<tr style="height: 36pt;"><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 61pt;"><div class="s1" style="line-height: 11pt; padding-left: 1pt; text-align: left; text-indent: 0pt;">
Amount</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
$10,000</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
Up to $2 million</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="padding-left: 5pt; text-align: left; text-indent: 8pt;">
2.5 times average monthly payroll costs, up to $10 million</div>
<div class="s1" style="padding-left: 22pt; text-align: left; text-indent: 0pt;">
($100,000 wage limit)</div>
</td></tr>
<tr style="height: 36pt;"><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 61pt;"><div class="s1" style="padding-left: 1pt; padding-right: 18pt; text-align: left; text-indent: 0pt;">
Eligibility/ Eligible Expenses</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
Payroll, COGS, Rent, Mortgage</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
Same as SBA Grants and more</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="padding-left: 50pt; text-align: left; text-indent: -46pt;">
Payroll, rent, utilities, mortgage interest</div>
</td></tr>
<tr style="height: 24pt;"><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 61pt;"><div class="s1" style="padding-left: 1pt; padding-right: 18pt; text-align: left; text-indent: 0pt;">
Applicable Dates</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
1/31/2020 - 12/31/2020</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
1/31/2020 - 12/31/2020</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
2/15/2020 - 6/30/2020</div>
</td></tr>
<tr style="height: 36pt;"><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 61pt;"><div class="s1" style="line-height: 11pt; padding-left: 1pt; text-align: left; text-indent: 0pt;">
Restrictions</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s2" style="padding-left: 42pt; padding-right: 1pt; text-align: left; text-indent: -37pt;">
Reduces any EIDL or PPP loan forgiveness</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s2" style="padding-left: 3pt; text-align: left; text-indent: 0pt;">
Cannot use for the same purpose as the PPP loan (same expenses)</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s2" style="padding-left: 5pt; padding-right: 5pt; text-align: center; text-indent: 0pt;">
Cannot claim payroll expenses that received credit under other programs</div>
</td></tr>
<tr style="height: 94pt;"><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 61pt;"><div class="s1" style="line-height: 11pt; padding-left: 1pt; text-align: left; text-indent: 0pt;">
Other Info</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="padding-left: 8pt; padding-right: 8pt; text-align: center; text-indent: 0pt;">
Emergency advance, funded within 3 days and need not be repaid (see restrictions).</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="padding-left: 5pt; padding-right: 4pt; text-align: center; text-indent: 0pt;">
12 month payment deferral, up to 30 year term at 3.75% rate (2.75% for NFP). No personal guarantee for loans under</div>
<div class="s1" style="padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
$200,000; May refinance to PPP loan; approval based on credit score</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
6 month payment deferral, up to 2 year term at 1% rate. Non- taxable forgiveness if used for specified purposes. 75% or more must be used for payroll costs. Forgiveness reduction if certain employee counts are not maintained.</div>
</td></tr>
<tr style="height: 47pt;"><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 61pt;"><div class="s1" style="padding-left: 1pt; padding-right: 18pt; text-align: left; text-indent: 0pt;">
Eligible Businesses</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
All businesses including rentals and private NFPs; Must have been in operation on 1/31/2020</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
All businesses including rentals and private NFPs; Must have been in operation on 1/31/2020</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
All small businesses, including 501(c)(3) NFPs; Must have been in operation on 2/15/2020</div>
</td></tr>
<tr style="height: 24pt;"><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 61pt;"><div class="s1" style="padding-left: 1pt; padding-right: 18pt; text-align: left; text-indent: 0pt;">
Employee limits</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
500</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
500</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
500</div>
</td></tr>
<tr style="height: 24pt;"><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 61pt;"><div class="s1" style="padding-left: 1pt; padding-right: 5pt; text-align: left; text-indent: 0pt;">
Self Employed?</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
Yes</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
Yes</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
Yes</div>
</td></tr>
<tr style="height: 24pt;"><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 61pt;"><div class="s1" style="line-height: 11pt; padding-left: 1pt; text-align: left; text-indent: 0pt;">
How to Apply</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s3" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
https://covid19relief.sba.gov/#/</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s3" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
https://covid19relief.sba.gov/#/</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="line-height: 11pt; padding-left: 3pt; padding-right: 3pt; text-align: center; text-indent: 0pt;">
SBA Lender</div>
</td></tr>
<tr style="height: 47pt;"><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 61pt;"><div class="s1" style="line-height: 11pt; padding-left: 1pt; text-align: left; text-indent: 0pt;">
Comments</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="padding-left: 4pt; padding-right: 4pt; text-align: center; text-indent: 0pt;">
Apply in conjunction with Loan application. MUST check box on loan application indicating interest in grant.</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"><div class="s1" style="padding-left: 10pt; padding-right: 10pt; text-align: center; text-indent: 0pt;">
Quick, easy to complete application. Not required to accept loan even if offered.</div>
</td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; width: 128pt;"></td></tr>
</table>
</body></html>
LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-83288120580811847072020-04-06T07:45:00.000-07:002020-04-06T08:19:50.640-07:00Updated 04-03-20 - Family First and CARES Acts Takeaways<br />
<div class="WordSection1">
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Note that all of the information
summarized below is current as of April 3, 2020 and is based off of the
resources that were available at that time.<span style="mso-spacerun: yes;">
</span>There may be changes as more guidance is released. <o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Please </span><span class="MsoHyperlink"><span style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www.lwhcpa.com/contactus" target="_blank"><span style="color: #0563c1;">contact us</span></a></span></span><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"> for further explanation and to
discuss how these new acts will impact you.<o:p></o:p></span></div>
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<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 18pt;"><o:p><span style="font-family: "times new roman"; font-size: small;"> </span></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin: 0in 0in 0pt; text-align: center;">
<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 18pt;">Family
First Coronavirus Response Act <o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin: 0in 0in 0pt; text-align: center;">
<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 18pt;">Effective
Beginning April 1, 2020</span></b><o:p></o:p></div>
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<span style="color: #262c30; font-family: "cambria" , serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
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<b><span style="background: yellow; color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">1. Emergency Paid Sick Leave Act</span></b><span style="color: #262c30; font-family: "cambria" , serif;"><o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">The Act requires up to two weeks
of paid sick leave to all employees of employers with <u>fewer than</u> 500
employees. The Act covers both full-time and part-time employees, although
part-time employees may not be entitled to a full two weeks of paid
leave. Part-time employees are entitled to paid leave equal to the number
of hours they work on average over a two-week period.<o:p></o:p></span></div>
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<b><span style="background: rgb(252, 250, 202); color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Paid leave is
triggered by one of the following reasons:</span></b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">An employee is subject to a federal, state or local quarantine
order related to COVID-19.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "courier new"; font-size: 10pt;"><span style="mso-list: Ignore;">o<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Illinois
and Indiana both have stay-at-home orders for non-essential businesses.<span style="mso-spacerun: yes;"> </span>Employees that are not working as a result of
this order will only qualify for unemployment. Likewise, essential business
employees that have been told by the employer not to work do not qualify for
Sick Leave.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "courier new"; font-size: 10pt;"><span style="mso-list: Ignore;">o<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Assuming
the employer is complying with government orders, the only instance where an
employee may request and qualify for sick leave under this rule would be:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "wingdings"; font-size: 10pt;"><span style="mso-list: Ignore;">§<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">The employer is expecting the employee to work.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "wingdings"; font-size: 10pt;"><span style="mso-list: Ignore;">§<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">The employee is in a high risk category and their healthcare
provider is recommending they isolate at home.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt 1.5in; mso-list: l0 level3 lfo1; tab-stops: list 1.25in; text-align: justify; text-indent: -40.5pt;">
<!--[if !supportLists]--><span style="color: #262c30; font-family: "wingdings"; font-size: 10pt;"><span style="mso-list: Ignore;">§<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">The employee is not able to telework.<o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">** Our understanding of DOL guidance has made this rule
irrelevant, as it currently results in the same criteria as the next rule.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">An employee has been advised by a healthcare provider to
self-quarantine as a result of exposure to COVID-19.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "courier new"; font-size: 10pt;"><span style="mso-list: Ignore;">o<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Based on updated rules/FAQs, this can include a health care
provider advising the employee to self-quarantine based on a belief that the
employee is particularly vulnerable to COVID-19 (and the employee is not able
to telework). They must have something stating this from the health care
provider.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">An employee is experiencing symptoms of COVID-19 and is seeking
a medical diagnosis.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">An employee is caring for an individual who is subject to a
self-quarantine or isolation order or has been advised by a healthcare provider
to self-quarantine.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">An employee is caring for a child whose school (or daycare) has
been closed.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">An employee has any other qualifying condition under rules to be
set forth by the Secretary of the Treasury or the Secretary of Labor (nothing
has been defined at this time).<o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Notes:</span></b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"> Hourly employees with
fluctuating schedules will receive the equivalent pay for the average hours
they would work per day over the prior 6-month period (average per day times
14).<o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>For reasons for which an employee
receives 2/3 pay rate, they can elect to use available accrued
vacation/personal leave/paid time off concurrently with the paid leave and the
employer must pay the employee a full day’s pay. However, only the 2/3 pay will
be available to receive a credit.<o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
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<b><span style="background: yellow; color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">2. Emergency Family and Medical Leave Expansion Act</span></b><span style="color: #262c30; font-family: "cambria" , serif;"><o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "cambria" , serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">The Act provides <b><span style="background: rgb(252, 250, 202);">up to 12 weeks of Family and Medical Leave</span></b>
if an employee is unable to work because the school or day care facility for a
child under the age of 18 has been closed or the child’s babysitter or nanny is
unable to work as a result of a COVID-19 emergency declared by the federal,
state or local government. In order to be eligible, an employee must have
worked for at least 30 days for the employer. In addition, the first 10
days (2 weeks) of leave may be unpaid, however, they could be eligible for the
two weeks of paid leave under the Sick Leave Act. The Act simply adds
another reason an employee may take Family and Medical Leave. It does not
increase the amount of leave available to an employee beyond what is already
available under current law. Partial or intermittent leave is available for
child care reasons (under both EPSLA and EFMLEA) if the employer and employee agree.</span><span style="color: #262c30; font-family: "cambria" , serif; font-size: 12pt;"> </span><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Employers
with fewer than 50 employees are eligible for an exemption from the
requirements to provide leave to care for a child whose school is closed, or
child care is unavailable in cases where the viability of the business is
threatened (for child care under both EPSLA and EFMLEA). The exemption is
allowed when:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 12pt; line-height: 107%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt; line-height: 107%;">Such leave would cause the small
employer’s expenses and financial obligations to exceed available business
revenue and cause the small employer to cease operating at a minimal capacity<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 39.45pt; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 12pt; line-height: 107%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt; line-height: 107%;">The absence of the employee or
employees requesting such leave would pose a substantial risk to the financial
health or operational capacity of the small employer because of their specialized
skills, knowledge of the business, or responsibilities<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 8pt 39.45pt; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 12pt; line-height: 107%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt; line-height: 107%;">The small employer cannot find
enough other workers who are able, willing, and qualified, and who will be
available at the time and place needed, to perform the labor or services the
employee or employees requesting leave provide, and these labor or services are
needed for the small employer to operate at a minimal capacity<o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Notes: </span></b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">An employee<b style="mso-bidi-font-weight: normal;"> c</b>an elect to use available accrued
vacation/personal leave/paid time off concurrently with the paid leave and the
employer must pay the employee a full day’s pay. However, only the 2/3 pay will
be available to receive a credit.<o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "cambria" , serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
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<b><span style="background: yellow; color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">3. Employer Reimbursement</span></b><span style="color: #262c30; font-family: "cambria" , serif;"><o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Employers receive 100%
reimbursement for paid leave pursuant to the Act.<span style="mso-spacerun: yes;"> </span>This is accomplished by retaining the payroll
tax deposit that would otherwise be required to be remitted to the IRS.<span style="mso-spacerun: yes;"> </span>If the payroll tax deposit is insufficient to
cover the paid leave, the employer will be able to file a request for an
accelerated payment from the IRS.<span style="mso-spacerun: yes;"> </span>See
details under Prompt Payment for the Cost of Providing Leave.<o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Any credit received under this
Act will be considered income to the employer for income tax purposes.<o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
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<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">Documentation<o:p></o:p></span></b></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Payroll processors do not need
this documentation in order to prepare payrolls, but they should make sure the
employer has and maintains what is required.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">The employee must provide the
employer documentation in order to request paid sick leave or paid family and
medical leave. Such documentation must include:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 12pt; line-height: 107%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt; line-height: 107%;">Employee’s name<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 12pt; line-height: 107%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt; line-height: 107%;">Date(s) for which leave is
required<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 12pt; line-height: 107%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt; line-height: 107%;">COVID-19 qualifying reason for
leave <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 8pt 0.5in; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 12pt; line-height: 107%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt; line-height: 107%;">A statement representing that the
employee is unable to work or telework because of the COVID-19 qualifying
reason<o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Additional documentation must be
provided depending on the COVID-19 qualifying reason for leave:<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0in 0in 0pt 0.5in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Government quarantine/isolation order: name of the government
entity that issued the quarantine or isolation order to which the employee is
subject<o:p></o:p></span></div>
<ul style="margin-top: 0in;" type="disc">
<li class="MsoNormal" style="color: #262c30; margin: 0in 0in 0pt; mso-list: l1 level1 lfo5; text-align: justify;"><span style="font-family: "arial" , sans-serif; font-size: 12pt;">Advised by a
healthcare provider to self-quarantine: name of the health care provider<o:p></o:p></span></li>
<li class="MsoNormal" style="color: #262c30; margin: 0in 0in 0pt; mso-list: l1 level1 lfo5; text-align: justify;"><span style="font-family: "arial" , sans-serif; font-size: 12pt;">Caring for an
individual who is subject to a self-quarantine or isolation order or has
been advised by a healthcare provider to self-quarantine: name/relationship
of person being cared for; name of government entity that issued the
quarantine/isolation order or name of health care provider who advised the
individual to self-quarantine<o:p></o:p></span></li>
<li class="MsoNormal" style="color: #262c30; margin: 0in 0in 0pt; mso-list: l1 level1 lfo5; text-align: justify;"><span style="font-family: "arial" , sans-serif; font-size: 12pt;">Care for a child
whose school (or daycare) has been closed: name of child being cared for;
name of school, place of care, or child care provider that closed or is
unavailable; a statement representing that no other suitable person is
available to care for the child during the period of requested leave.<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;"><o:p><span style="font-family: "times new roman"; font-size: small;"> </span></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">Paid Sick Leave Credit<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">For an employee who is unable to
work because of Coronavirus quarantine or self-quarantine or has Coronavirus
symptoms and is seeking a medical diagnosis, eligible employers may receive a
refundable sick leave credit for sick leave at the employee's regular rate of
pay, up to $511 per day and $5,110 in the aggregate, for a total of 10 days (2
weeks).<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">For an employee who is caring for
someone with Coronavirus, or is caring for a child because the child's school
or child care facility is closed, or the child care provider is unavailable due
to the Coronavirus, eligible employers may claim a credit for two-thirds of the
employee's regular rate of pay, up to $200 per day and $2,000 in the aggregate,
for up to 10 days (2 weeks). <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">Child Care Leave Credit<o:p></o:p></span></b></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">In addition to the sick leave
credit, for an employee who is unable to work because of a need to care for a
child whose school or child care facility is closed or whose child care
provider is unavailable due to the Coronavirus, eligible employers may receive
a refundable child care leave credit. This credit is equal to two-thirds of the
employee's regular pay, capped at $200 per day or $10,000 in the aggregate. Up
to 10 weeks of qualifying leave can be counted towards the child care leave
credit. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt 0.5in; text-align: justify; text-indent: -0.5in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Notes:</span></b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"> Both credits are increased by
the Employer Medicare Tax.<span style="mso-spacerun: yes;"> </span>Eligible
employers are also entitled to an additional tax credit determined based on
costs to maintain health insurance coverage for the eligible employee during
the leave period.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt 0.5in; text-align: justify; text-indent: -0.5in;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt 0.5in; text-align: justify; text-indent: -0.5in;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Paid leave wages ARE subject to
employee Social Security but are NOT subject to employer Social Security.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt 0.5in; text-align: justify; text-indent: -0.5in;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt 0.5in; text-align: justify; text-indent: -0.5in;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Paid leave wages are considered
regular wages for the employee and all regular withholdings apply, including
income tax withholding, retirement deferrals, health insurance withholding,
etc.<span style="mso-spacerun: yes;"> </span>Employees may change their
elections to temporarily stop deferrals.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt 0.5in; text-align: justify; text-indent: -0.5in;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt 0.5in; text-align: justify; text-indent: -0.5in;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>There are various criteria for what
qualifies as health plan expenses under the Act. Please seek assistance for any
questions about what qualifies.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">Prompt Payment for the Cost of
Providing Leave<o:p></o:p></span></b></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif;">When employers pay their
employees, they are required to withhold from their employees' paychecks
federal income taxes and the employees' share of Social Security and Medicare
taxes. The employers then are required to deposit these federal taxes, along
with their share of Social Security and Medicare taxes, with the IRS and file
quarterly payroll tax returns</span><span style="color: black; font-family: "arial" , sans-serif;"> </span><span lang="EN" style="color: black; font-family: "arial" , sans-serif; mso-ansi-language: EN;">(</span><span class="MsoHyperlink"><span lang="EN" style="font-family: "arial" , sans-serif; mso-ansi-language: EN;"><a href="https://www.irs.gov/forms-pubs/about-form-941" target="_blank" title="Form 941, Employer's Quarterly Federal Tax Return"><span style="color: #0563c1;">Form 941</span></a></span></span><span lang="EN" style="color: black; font-family: "arial" , sans-serif; mso-ansi-language: EN;"> series) </span><span style="color: #262c30; font-family: "arial" , sans-serif;">with
the IRS.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span lang="EN" style="color: black; font-family: "arial" , sans-serif; mso-ansi-language: EN;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif;">Eligible employers who pay
qualifying sick or child care leave will be able to retain an amount of payroll
taxes equal to the amount of qualifying sick and child care leave that they
paid, rather than deposit them with the IRS.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif;">The payroll taxes that are
available for retention include withheld federal income taxes, the employee
share of Social Security and Medicare taxes, and the employer share of Social
Security and Medicare taxes with respect to all employees.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif;">If there are not
sufficient payroll taxes to cover the cost of qualified sick and child care
leave paid, employers will be able file a request for an accelerated payment
from the IRS. Employer will use Form 7200 to request an advance payment of tax
credits for qualified sick and family leave wages. Form 7200 can be filed as
often as needed and lists cumulative information. The form must be faxed. Qualified
sick and family leave wages and payroll tax credits will be reconciled on the
payroll return (941, 943, or 944).<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<h2 style="margin: 0in 0in 0pt; text-align: justify;">
<span style="background: yellow; color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">4.
Non-Enforcement Period</span><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;"><o:p></o:p></span></h2>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif;">Labor will be issuing a
temporary non-enforcement policy that provides a period of time for employers to
come into compliance with the Act. Under this policy, Labor will not bring an
enforcement action against any employer for violations of the Act so long as
the employer has acted reasonably and in good faith to comply with the Act.
Labor will instead focus on compliance assistance during the 30-day period,
which begins March 18 (through April 17).<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<o:p> </o:p></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<o:p> </o:p></div>
</div>
<span style="font-family: "calibri" , sans-serif; font-size: 11pt;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
</span>
<br />
<div class="WordSection2">
<div align="center" class="MsoNormal" style="margin: 0in 0in 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 18pt;">Coronavirus Aid, Relief, and Economic Security Act <span style="mso-bidi-font-weight: bold;">CARES Act passed March 27, 2020<o:p></o:p></span></span></b></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">Refundable payroll tax credit for 50%
of wages paid by eligible employers to certain employees during the COVID-19
crisis.</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "arial" , sans-serif;"> <o:p></o:p></span></u></b></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<em><span style="font-family: "arial" , sans-serif;">Eligible employers.</span></em><span style="font-family: "arial" , sans-serif;"> The credit is available to employers,
including non-profits, whose operations have been fully or partially suspended
as a result of a government order limiting commerce, travel, or group meetings <u>or</u>
employers must have experienced a greater than 50% reduction in quarterly
receipts, measured on a year-over-year basis. <o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">The credit is not available to employers
receiving Small Business Interruption Loans under Sec. 1102 of the Act (Payroll
Protection Program loan). <o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<em><span style="font-family: "arial" , sans-serif;">Wages paid to which employees?</span></em><span style="font-family: "arial" , sans-serif;"> For employers who had an average number
of full-time employees in 2019 of 100 or fewer, all employee wages are
eligible, regardless of whether the employee is furloughed. For employers who
had a larger average number of full-time employees in 2019, only the wages of
employees who are furloughed or face reduced hours as a result of their
employers' closure or reduced gross receipts are eligible for the credit. <o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">No credit is available with respect to
an employee for any period for which the employer is allowed a Work Opportunity
Credit with respect to the employee. <o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<em><span style="font-family: "arial" , sans-serif;">Wages.</span></em><span style="font-family: "arial" , sans-serif;"> The term "wages" includes
health benefits and is capped at the first $10,000 in wages paid by the
employer to an eligible employee.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">Wages do not include amounts taken into
account for purposes of the payroll credits for required paid sick leave or
required paid family leave in the Families First Coronavirus Act, nor for wages
taken into account for the employer credit for paid family and medical leave. <o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<em><span style="font-family: "arial" , sans-serif;">Other.</span></em><span style="font-family: "arial" , sans-serif;"> IRS is granted authority to advance
payments to eligible employers and to waive applicable penalties for employers
who do not deposit applicable payroll taxes in anticipation of receiving the
credit. <o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<strong><span style="font-family: "arial" , sans-serif;">Effective date.</span></strong><span style="font-family: "arial" , sans-serif;"> The credit applies to wages paid after
March 12, 2020 and before Jan. 1, 2021. <o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<strong><u><span style="background: yellow; font-family: "arial" , sans-serif;">Delay
of payment of employer payroll taxes</span></u></strong><strong><u><span style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></strong></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">The CARES Act allows taxpayers to defer
paying the employer portion of certain payroll taxes through the end of 2020. The
delay of payroll tax deposits requires 50% of certain payroll taxes to be paid
by December 31, 2021, with the remaining 50% due by December 31, 2022. This
rule won't apply to any taxpayer which has had indebtedness forgiven under the
loan programs.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">Net Operating Loss rule changes</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif; font-size: 12pt;">The
CARES Act temporarily removes the taxable income limitation to allow an NOL to
fully offset income. </span><span style="font-family: "arial" , sans-serif; font-size: 12pt;">NOLs
arising in a tax year beginning after Dec. 31, 2018 and before Jan. 1, 2021 can
be carried back to each of the five tax years preceding the tax year of such
loss.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<b><span style="font-family: "arial" , sans-serif; font-size: 12pt;">Effective
date.</span></b><span style="font-family: "arial" , sans-serif; font-size: 12pt;"> The amendments apply to tax years
beginning after Dec. 31, 2017, and to tax years beginning on or before Dec. 31,
2017, to which NOLs arising in tax years beginning after Dec. 31, 2017 are carried.
<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">Modification of limitation on losses
for noncorporate taxpayers<o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif; font-size: 12pt;">Noncorporate taxpayers can deduct excess
business losses (over $250,000) arising in 2018, 2019, and 2020.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">Limit on interest expense<o:p></o:p></span></u></b></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">The CARES Act temporarily and
retroactively increases the limitation on the deductibility of interest expense
under <a href="https://www.blogger.com/null" name="T0d7eaed945f5499d97ea790570e3f463">Code Sec. 163(j)(1)</a> from
30% to 50% for tax years beginning in 2019 and 2020.<span style="mso-spacerun: yes;"> </span>Under a special rule for partnerships, the
increase in the limitation will not apply to partners in partnerships for 2019
(it applies only in 2020).<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">Qualified Improvement Property now
eligible for bonus depreciation</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></b></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">The CARES Act provides a technical
correction and specifically designates “qualified improvement property” as
15-year property for depreciation purposes. This makes QI Property a category
eligible for 100% Bonus Depreciation.<span style="mso-spacerun: yes;">
</span>Effective for property placed in service after Dec. 31, 2017.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">Individual recovery rebate/advanced
2020 tax credit<o:p></o:p></span></u></b></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">Most individuals are allowed an income
tax credit for 2020 equal to the sum of: (1) $1,200 ($2,400 for eligible
individuals filing a joint return) plus (2) $500 for each qualifying child.<span style="mso-spacerun: yes;"> </span>The credit is being paid out in advance.<span style="mso-spacerun: yes;"> </span>The amount of the credit is reduced by 5% of
the taxpayer's adjusted gross income (AGI) in excess of: (1) $150,000 for a
joint return, (2) $112,500 for a head of household, and (3) $75,000 for all
other taxpayers.<span style="mso-spacerun: yes;"> </span>Under these rules, the
credit is completely phased-out for a single filer with AGI exceeding $99,000
and for joint filers with no children with AGI exceeding $198,000. For a head
of household with one child, the credit is completely phased out when AGI
exceeds $146,500.<span style="mso-spacerun: yes;"> </span>A qualifying child for
purposes of this credit follows the same requirements as the Child Tax Credit.
If an individual can be claimed as a dependent by someone else, they will not
qualify for the credit.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">IRS will refund the credit as rapidly as
possible. If an individual hasn't yet filed a 2019 income tax return, IRS will
determine the amount of the rebate using information from the taxpayer's 2018
return. If no 2018 return has been filed, IRS will use information from the
individual's 2019 Form SSA-1099, Social Security Benefit Statement, or Form
RRB-1099, Social Security Equivalent Benefit Statement.<span style="mso-spacerun: yes;"> </span>IRS may make the rebate electronically to any
account to which the payee authorized, on or after Jan. 1, 2018, the delivery
of a refund of federal taxes or of a federal payment.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif; font-size: 12pt;">No
later than 15 days after distributing a rebate payment, IRS must mail a notice
to the taxpayer's last known address indicating how the payment was made, the
amount of the payment, and a phone number for reporting any failure to receive
the payment to IRS.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif; font-size: 12pt;">If,
when taxpayers file their 2020 income tax returns in 2021, they find that the
advanced credit is greater than the actual credit, then it appears that they
would not be required to repay the excess credit. In contrast, if the advanced
credit is less than the actual credit, then taxpayers would be able to claim
the difference on their 2020 income tax returns.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">No 10% additional tax for
coronavirus-related retirement plan distributions up to $100,000<o:p></o:p></span></u></b></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">Distributions taken in 2020 qualify if
the individual is an individual (1) who is diagnosed with the virus SARS-CoV-2
or with coronavirus disease 2019 (COVID-19) by a test approved by the Centers
for Disease Control and Prevention (CDC), (2) whose spouse or dependent is
diagnosed with such virus or disease by such a test, or (3) who experiences
adverse financial consequences as a result of being quarantined, being
furloughed or laid off or having work hours reduced due to such virus or
disease, being unable to work due to lack of child care due to such virus or
disease, closing or reducing hours of a business owned or operated by the
individual due to such virus or disease, or other factors as determined by the
Secretary of the Treasury.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">Any individual who receives a
coronavirus-related distribution may, at any time during the 3-year period
beginning on the day after the date on which such distribution was received,
make one or more contributions in an aggregate amount not to exceed the amount
of such distribution to an eligible retirement plan of which such individual is
a beneficiary and to which a rollover contribution of such distribution could
be made. <o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">Unless the taxpayer elects not to, any
amount required to be included in gross income for such tax year will be so
included ratably over the 3-tax year period beginning with such tax year.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">$300 above-the-line charitable
deduction<o:p></o:p></span></u></b></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">The CARES Act adds a deduction, in the
case of tax years beginning in 2020, for the amount (not to exceed $300) of
charitable contributions made by an individual that doesn’t itemize.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">Tax-excluded education payments by an
employer temporarily include student loan repayments<o:p></o:p></span></u></b></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">An employee's gross income doesn't
include up to $5,250 per year of employer payments made under an educational
assistance program for the employee's education.<span style="mso-spacerun: yes;"> </span>The CARES Act adds to the types of
educational payments that are excluded from employee gross income
"eligible student loan repayments" made before January 1, 2021.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">RMD requirement waived for 2020<o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif; font-size: 12pt;">The
CARES Act provides that </span><span style="font-family: "arial" , sans-serif; font-size: 12pt;">required
minimum distributions (RMDs) </span><span style="font-family: "arial" , sans-serif; font-size: 12pt;">do not apply for
calendar year 2020.<o:p></o:p></span></div>
</div>
<br />
<span style="background: yellow; font-family: "arial" , sans-serif; font-size: 12pt;"><span style="font-family: Times New Roman;">
</span><br />
<div align="center" class="MsoNormal" style="margin: 0in 0in 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "Arial",sans-serif; font-size: 18pt;">Additional Resources</span></b><u><span style="color: #2e74b5; font-family: "Cambria",serif; mso-themecolor: accent1; mso-themeshade: 191;"><o:p></o:p></span></u></div>
<span style="font-family: Times New Roman;">
</span><strong><u>
</u></strong></span><div class="separator" style="clear: both; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><u><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi9Kee46sckb0d8KnQS-yE8Lmdho9Mrtex2QqB44DAreRXqu0dfTxHi8ei5EZ6fk1b-A4ER9tsXV_lrzUKDWZZEYhiDYB3FYKLcUkzGkv8UC6a1xqqkCLHd7v2VdO1gzQa7eYn94psEoYs/s1600/Emergency+Paid+Sick+Leave+Act.jpeg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img alt="Flow Chart of Emergency Paid Sick Leave Act" border="0" data-original-height="1391" data-original-width="1600" height="556" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi9Kee46sckb0d8KnQS-yE8Lmdho9Mrtex2QqB44DAreRXqu0dfTxHi8ei5EZ6fk1b-A4ER9tsXV_lrzUKDWZZEYhiDYB3FYKLcUkzGkv8UC6a1xqqkCLHd7v2VdO1gzQa7eYn94psEoYs/s640/Emergency+Paid+Sick+Leave+Act.jpeg" title="Emergency Paid Sick Leave Act" width="640" /></a></u></b></div>
<br />
<div class="WordSection3">
<ul style="margin-top: 0in;" type="disc">
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l3 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Employees unable to work due to a business
closure do NOT qualify.<o:p></o:p></span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l3 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Employees who meet the following may
qualify:<o:p></o:p></span></li>
<ul style="margin-top: 0in;" type="circle">
<li class="MsoNormal" style="color: #262c30; margin: 0in 0in 0pt; mso-list: l3 level2 lfo2; text-align: justify;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span style="font-family: "calibri";">The employer has work available for the
employee<o:p></o:p></span></span></li>
<li class="MsoNormal" style="color: #262c30; margin: 0in 0in 0pt; mso-list: l3 level2 lfo2; text-align: justify;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span style="font-family: "calibri";">The employee has been specifically advised by
their health care provider to isolate/stay at home due to being high risk<o:p></o:p></span></span></li>
<li class="MsoNormal" style="color: #262c30; margin: 0in 0in 0pt; mso-list: l3 level2 lfo2; text-align: justify;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span style="font-family: "calibri";">The employee is not able to telework<o:p></o:p></span></span></li>
</ul>
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l3 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Pay requirements based on reason for
absence (see flow chart above)<o:p></o:p></span></li>
<ul style="margin-top: 0in;" type="circle">
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l3 level2 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">100% pay up to $511/day; $5,110 in the
aggregate (immediate health concerns)<o:p></o:p></span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l3 level2 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">2/3 pay up to $200/day; $2,000 in the
aggregate (to care for others who are sick or cannot attend school/day
care)<o:p></o:p></span></li>
</ul>
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l3 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Pay is the greater of normal hourly rate,
federal minimum wage, or state minimum wage<o:p></o:p></span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l3 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Pay is immediate – employees are not
required to use other accrued time off first<o:p></o:p></span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l3 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Variable hour employees will receive the
equivalent pay for the average hours they would work per day over the
prior 6-month period.<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 107%; margin: 0in 0in 8pt;">
<span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span><br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjPQ_YZtFcxM0FDotDCozKav4iEX9wYw59zb4eNnMYy64Cr9Z3Ud4hyomRUz350sQjelTctkuKm1vGGvx0hEDgH0LfeDiFz5QKCcN5zXCSP50Fqv-RQ6BwYkMOTlsurVksO11vjzXjDrKc/s1600/Emergency+Family+and+Medical+Leave+Expansion+Act.jpeg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img alt="Flow Chart of Emergency Family and Medical Leave Expansion Act" border="0" data-original-height="1568" data-original-width="1600" height="626" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjPQ_YZtFcxM0FDotDCozKav4iEX9wYw59zb4eNnMYy64Cr9Z3Ud4hyomRUz350sQjelTctkuKm1vGGvx0hEDgH0LfeDiFz5QKCcN5zXCSP50Fqv-RQ6BwYkMOTlsurVksO11vjzXjDrKc/s640/Emergency+Family+and+Medical+Leave+Expansion+Act.jpeg" title="Emergency Family and Medical Leave Expansion Act" width="640" /></a></div>
<br /></div>
</div>
<ul style="margin-top: 0in;" type="disc">
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l3 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">2/3 regular pay up to $200/day; $10,000 in
the aggregate (10 weeks of pay, following the initial 2 weeks of leave)<o:p></o:p></span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l3 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Timing of pay<o:p></o:p></span></li>
<ul style="margin-top: 0in;" type="circle">
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l3 level2 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">The first 10 days (2 weeks) for which an
employee takes leave may consist of unpaid leave (however, see the
previous flow chart for the Emergency Paid Sick Leave Act – they should
receive pay for those first 10 days (2 weeks) under that act).<o:p></o:p></span></li>
<ul style="margin-top: 0in;" type="square">
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l3 level3 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">An employee may elect to substitute any accrued
vacation leave, personal leave, or medical or sick leave for unpaid
leave. (This should not be needed since they should receive 10 days (2
weeks) under the first act, but they may supplement to get to a full
day’s pay.)<o:p></o:p></span></li>
</ul>
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l3 level2 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Employer must provide paid leave for each
day of leave after the first 10 days (2 weeks)<o:p></o:p></span></li>
</ul>
<li class="MsoNormalCxSpMiddle" style="color: #2e74b5; line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l3 level1 lfo2; mso-themecolor: accent1; mso-themeshade: 191;"><span style="color: windowtext; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Variable hour employees will receive the
equivalent pay for the average hours they would work per day over the
prior 6-month period.</span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="font-family: "cambria" , serif;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
<o:p></o:p></span></u></i></b></li>
</ul>
<br />
<div align="center" class="MsoNormal" style="margin: 0in 0in 0pt; text-align: center;">
<b><u><span style="font-family: "arial" , sans-serif; font-size: 18pt;">Who is considered high
risk?<o:p></o:p></span></u></b></div>
<div align="center" class="MsoNormal" style="margin: 0in 0in 0pt; text-align: center;">
</div>
<b><u><span style="font-family: "arial" , sans-serif; font-size: 14pt;">According
to the CDC<o:p></o:p></span></u></b><br />
<br />
<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.5in; mso-list: l2 level1 lfo6; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "symbol"; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "calibri";">Older adults<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 1in; mso-add-space: auto; mso-list: l2 level2 lfo6; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "courier new"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "calibri";">65 years and older<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l2 level1 lfo6; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "symbol"; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "calibri";">People with Asthma<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 1in; mso-add-space: auto; mso-list: l2 level2 lfo6; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "courier new"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "calibri";">People with moderate to severe asthma may be at
higher risk of getting very sick from COVID-19. COVID-19 can affect your
respiratory tract (nose, throat, lungs), cause an asthma attack, and possibly
lead to pneumonia and acute respiratory disease.<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 0.5in; mso-list: l2 level1 lfo6; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "symbol"; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "calibri";">Groups at higher risk for severe illness<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 1in; mso-add-space: auto; mso-list: l2 level2 lfo6; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "courier new"; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "calibri";">People of all ages with underlying medical
conditions are at higher risk for severe illness, particularly if the
underlying medical conditions are not well controlled. This includes people
with:<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 1.5in; mso-add-space: auto; mso-list: l2 level3 lfo6; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "wingdings"; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "calibri";">Chronic lung disease or moderate to severe
asthma<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 1.5in; mso-add-space: auto; mso-list: l2 level3 lfo6; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "wingdings"; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "calibri";">Serious heart conditions<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 1.5in; mso-add-space: auto; mso-list: l2 level3 lfo6; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "wingdings"; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "calibri";">Conditions that can cause a person to be
immunocompromised, including cancer treatment, smoking, bone marrow or organ
transplantation, immune deficiencies, poorly controlled HIV or AIDS, and
prolonged use of corticosteroids and other immune weakening medications.<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 1.5in; mso-add-space: auto; mso-list: l2 level3 lfo6; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "wingdings"; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "calibri";">Severe obesity<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 1.5in; mso-add-space: auto; mso-list: l2 level3 lfo6; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "wingdings"; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "calibri";">Diabetes<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin: 0in 0in 0pt 1.5in; mso-add-space: auto; mso-list: l2 level3 lfo6; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "wingdings"; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "calibri";">Chronic kidney disease and who are undergoing
dialysis<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 8pt 1.5in; mso-add-space: auto; mso-list: l2 level3 lfo6; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "wingdings"; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">§<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "calibri";">Liver disease<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<b><u><span style="font-family: "arial" , sans-serif; font-size: 14pt;">According
to the Illinois Department of Public Health<o:p></o:p></span></u></b></div>
<br />
<div class="MsoListParagraph" style="margin: 0in 0in 8pt 0.5in; mso-list: l2 level1 lfo6; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "symbol"; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="font-family: "calibri";">People who are pregnant<br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
<o:p></o:p></span></div>
<br />
<div align="center" class="MsoNormal" style="margin: 0in 0in 0pt; text-align: center;">
<b><u><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 18pt;">Business
Guide for COVID-19 Issues<o:p></o:p></span></u></b></div>
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Employer
Posters to Display<o:p></o:p></span></b></div>
<span class="MsoHyperlink"><span style="color: #044a91; font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www.dol.gov/sites/dolgov/files/WHD/posters/FFCRA_Poster_WH1422_Non-Federal.pdf" target="_blank"><span style="color: #044a91; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #044A91;"><span style="color: windowtext;"><span style="color: #0b5394;">https://www.dol.gov/sites/dolgov/files/WHD/posters/FFCRA_Poster_WH1422_Non-Federal.pdf</span></span></span></a></span></span><u><span style="color: #2e74b5; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span></u><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<span style="color: #2e74b5; font-family: "arial" , sans-serif; font-size: 12pt;"><span style="text-decoration: none;"><b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Department
of Labor Q&A<o:p></o:p></span></b></span></span></div>
<span class="MsoHyperlink"><span style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www.dol.gov/agencies/whd/pandemic/ffcra-questions" target="_blank"><span style="color: #0563c1;">https://www.dol.gov/agencies/whd/pandemic/ffcra-questions</span></a></span></span><span style="color: #1f497d; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Conducting
Layoffs and Furloughs Resulting From Covid-19<o:p></o:p></span></b></div>
<span class="MsoHyperlink"><span lang="EN" style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www.vedderprice.com/new-updates-conducting-layoffs-and-furloughs-resulting-from-covid-19-business-impact" target="_blank"><span style="color: #0563c1;">https://www.vedderprice.com/new-updates-conducting-layoffs-and-furloughs-resulting-from-covid-19-business-impact</span></a></span></span><strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span></strong><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;">Employer Paid Leave
Requirements<o:p></o:p></span></strong></div>
<span class="MsoHyperlink"><span lang="EN" style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www.dol.gov/agencies/whd/pandemic/ffcra-employer-paid-leave" target="_blank"><span style="color: #0563c1;">https://www.dol.gov/agencies/whd/pandemic/ffcra-employer-paid-leave</span></a></span></span><strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span></strong><br />
<strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></strong><br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Filing
For Unemployment <o:p></o:p></span></b></div>
<span class="MsoHyperlink"><span lang="EN" style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www.dol.gov/general/topic/unemployment-insurance" target="_blank"><span style="color: #0563c1;">https://www.dol.gov/general/topic/unemployment-insurance</span></a></span></span><strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span></strong><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Illinois
Unemployment Process<o:p></o:p></span></b></div>
<span class="MsoHyperlink"><span lang="EN" style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www2.illinois.gov/ides/IDES%20Forms%20and%20Publications/BPP001F.pdf" target="_blank"><span style="color: #0563c1;">https://www2.illinois.gov/ides/IDES%20Forms%20and%20Publications/BPP001F.pdf</span></a></span></span><strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span></strong><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Illinois
Unemployment Q&A<o:p></o:p></span></b></div>
<span class="MsoHyperlink"><span style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www2.illinois.gov/ides/Pages/COVID-19-and-Unemployment-Benefits.aspx" target="_blank"><span style="color: #0563c1;">https://www2.illinois.gov/ides/Pages/COVID-19-and-Unemployment-Benefits.aspx</span></a><o:p></o:p></span></span><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;">Illinois Unemployment
Benefits – Federal Stimulus Package<o:p></o:p></span></strong></div>
<span class="MsoHyperlink"><span style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www2.illinois.gov/ides/News%20%20Announcements%20Doc%20Library/Federal-Stimulus-UI-FAQ-March2020.pdf" target="_blank"><span style="color: #0563c1;">https://www2.illinois.gov/ides/News%20%20Announcements%20Doc%20Library/Federal-Stimulus-UI-FAQ-March2020.pdf</span></a></span></span><span style="color: red; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;">Indiana Department of Workforce
Development’s COVID-19 Information<o:p></o:p></span></strong></div>
<span class="MsoHyperlink"><span lang="EN" style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www.in.gov/dwd/19.htm" target="_blank"><span style="color: #0563c1;">https://www.in.gov/dwd/19.htm</span></a></span></span><strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;"> <o:p></o:p></span></strong><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;">Indiana Unemployment
COVID-19 FAQ<o:p></o:p></span></strong></div>
<span class="MsoHyperlink"><span lang="EN" style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www.in.gov/dwd/files/Indiana_Unemployment_FAQ_Employers.pdf" target="_blank"><span style="color: #0563c1;">https://www.in.gov/dwd/files/Indiana_Unemployment_FAQ_Employers.pdf</span></a></span></span><strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;"> <o:p></o:p></span></strong><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;">Indiana Unemployment
Information<o:p></o:p></span></strong></div>
<span class="MsoHyperlink"><span lang="EN" style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www.in.gov/dwd/3474.htm" target="_blank"><span style="color: #0563c1;">https://www.in.gov/dwd/3474.htm</span></a></span></span><strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;"> <o:p></o:p></span></strong><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Illinois
Small Business Grant and Loan Programs<o:p></o:p></span></b></div>
<span class="MsoHyperlink"><span lang="EN" style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www2.illinois.gov/dceo/SmallBizAssistance/Pages/EmergencySBAIntiatives.aspx" target="_blank"><span style="color: #0563c1;">https://www2.illinois.gov/dceo/SmallBizAssistance/Pages/EmergencySBAIntiatives.aspx</span></a></span></span><strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span></strong><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;">Indiana Small Business
Information<o:p></o:p></span></strong></div>
<span class="MsoHyperlink"><span lang="EN" style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www.iedc.in.gov/response" target="_blank"><span style="color: #0563c1;">https://www.iedc.in.gov/response</span></a></span></span><strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;"> <o:p></o:p></span></strong><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Illinois Sales Tax
Waiver for Bars and Restaurants<o:p></o:p></span></b></div>
<span class="MsoHyperlink"><span lang="EN" style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www2.illinois.gov/rev/research/publications/bulletins/Documents/2020/FY2020-23.pdf" target="_blank"><span style="color: #0563c1;">https://www2.illinois.gov/rev/research/publications/bulletins/Documents/2020/FY2020-23.pdf</span></a></span></span><strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span></strong><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">SBA
Guidance and Loan Resources<o:p></o:p></span></b></div>
<span class="MsoHyperlink"><span lang="EN" style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www.sba.gov/page/coronavirus-covid-19-small-business-guidance-loan-resources" target="_blank"><span style="color: #0563c1;">https://www.sba.gov/page/coronavirus-covid-19-small-business-guidance-loan-resources</span></a></span></span><strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span></strong><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Illinois
Essential Businesses</span></b><span class="MsoHyperlink"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span></b></span></div>
<span class="MsoHyperlink"><span style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www2.illinois.gov/dceo/SmallBizAssistance/Documents/Essential%20Business%20Checklist3-22.pdf" target="_blank"><span style="color: #0563c1;">https://www2.illinois.gov/dceo/SmallBizAssistance/Documents/Essential%20Business%20Checklist3-22.pdf</span></a><o:p></o:p></span></span><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Indiana Essential Businesses<o:p></o:p></span></b></div>
<span class="MsoHyperlink"><span style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://coronavirus.in.gov/2496.htm" target="_blank"><span style="color: #0563c1;">https://coronavirus.in.gov/2496.htm</span></a></span></span><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"> <o:p></o:p></span><br />
<br />
<br />
<div align="center" class="MsoNormal" style="margin: 0in 0in 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><u><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 18pt;">Other Links<o:p></o:p></span></u></b></div>
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></b><br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Illinois
Coronavirus Website<o:p></o:p></span></b></div>
<span class="MsoHyperlink"><span lang="EN" style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://coronavirus.illinois.gov/s/" target="_blank"><span style="color: #0563c1;">https://coronavirus.illinois.gov/s/</span></a></span></span><strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span></strong><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Indiana
Coronavirus Website<o:p></o:p></span></b></div>
<span class="MsoHyperlink"><span style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://coronavirus.in.gov/" target="_blank"><span style="color: #0563c1;">https://coronavirus.in.gov/</span></a></span></span><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"> <o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Internal
Revenue Service Coronavirus Tax Relief<o:p></o:p></span></b></div>
<span class="MsoHyperlink"><span style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www.irs.gov/coronavirus" target="_blank"><span style="color: #0563c1;">https://www.irs.gov/coronavirus</span></a></span></span><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Illinois
Department of Revenue COVID-19 (Coronavirus) Information<o:p></o:p></span></b></div>
<span class="MsoHyperlink"><span style="font-family: "arial" , sans-serif; font-size: 12pt;"><a href="https://www2.illinois.gov/rev/Pages/Taxpayer-Resources-during-COVID-19-%28Coronavirus%29-Outbreak.aspx" target="_blank"><span style="color: #0563c1;">https://www2.illinois.gov/rev/Pages/Taxpayer-Resources-during-COVID-19-%28Coronavirus%29-Outbreak.aspx</span></a></span></span><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span><br />
<br />
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></strong></div>
<br />
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
<strong><span lang="EN" style="color: #333333; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p><span style="font-family: "times new roman";"> </span></o:p></span></strong></div>
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<span style="font-family: "arial" , sans-serif;">Copyright </span><span style="font-family: "arial" , sans-serif; font-size: 12pt;">© </span><span style="font-family: "arial" , sans-serif;">2020 Larsson, Woodyard & Henson, LLP<o:p></o:p></span></div>
LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-86842358783044383592020-03-28T13:22:00.002-07:002020-04-06T07:49:21.811-07:00Updated Family First and New CARES Acts Takeaways<br />
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">See our updated version of this article that was posted on our blog on April 6.</span><br />
<a href="https://larssonwoodyardhenson.blogspot.com/2020/04/updated-04-03-20-family-first-and-cares.html" target="_blank"><span style="font-family: Arial, Helvetica, sans-serif;">https://larssonwoodyardhenson.blogspot.com/2020/04/updated-04-03-20-family-first-and-cares.html</span></a><br />
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"></span><br />
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Note that all of the information
summarized below is current as of March 28, 2020 and is based off of the
resources that were available at that time.<span style="mso-spacerun: yes;">
</span>There may be changes as more guidance is released. <o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Please <a href="https://www.lwhcpa.com/contactus" target="_blank"><span style="color: #0563c1;">contact us</span></a> for further explanation
and to discuss how these new acts will impact you.<o:p></o:p></span></div>
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<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 18pt;">Family
First Coronavirus Response Act <o:p></o:p></span></b></div>
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<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 18pt;">Effective
Beginning April 1, 2020</span></b><o:p></o:p></div>
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<b><span style="background: yellow; color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">1. Emergency Paid Sick Leave Act</span></b><span style="color: #262c30; font-family: "cambria" , serif;"><o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">The Act requires up to two weeks
of paid sick leave to all employees of employers with <u>fewer than</u> 500
employees. The Act covers both full-time and part-time employees, although
part-time employees may not be entitled to a full two weeks of paid
leave. Part-time employees are entitled to paid leave equal to the number
of hours they work on average over a two-week period.<o:p></o:p></span></div>
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<b><span style="background: rgb(252, 250, 202); color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Paid leave is
triggered by one of the following reasons:</span></b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">An employee is subject to a federal, state or local quarantine
order related to COVID-19. <span style="background: lightgrey; mso-highlight: lightgrey;">(Businesses that are considered non-essential by the Governor’s
stay-at-home order currently do not appear to be included in this even if the
business remains open but employees are told not to work solely because of the
stay-at-home order.)</span> <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">An employee has been advised by a healthcare provider to
self-quarantine as a result of exposure to COVID-19.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">An employee is experiencing symptoms of COVID-19 and is seeking
a medical diagnosis.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">An employee is caring for an individual who is subject to a
self-quarantine or isolation order or has been advised by a healthcare provider
to self-quarantine.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">An employee is caring for a child whose school (or daycare) has
been closed.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #262c30; font-family: "symbol"; font-size: 10pt;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">An employee has any other qualifying condition under rules to be
set forth by the Secretary of the Treasury or the Secretary of Labor.<o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Notes:</span></b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"> Hourly employees with
fluctuating schedules will receive the equivalent pay for the average hours
they would work per day over the prior 6-month period.<o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Wages paid under the Sick Leave and
Expansion Act are subject to Medicare Tax but not Social Security Tax.<o:p></o:p></span></div>
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<b><span style="background: yellow; color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">2. Emergency Family and Medical Leave Expansion Act</span></b><span style="color: #262c30; font-family: "cambria" , serif;"><o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">The Act provides <b><span style="background: rgb(252, 250, 202);">up to 12 weeks of Family and Medical Leave</span></b>
if an employee is unable to work because the school or day care facility for a
child under the age of 18 has been closed or the child’s babysitter or nanny is
unable to work as a result of a COVID-19 emergency declared by the federal,
state or local government. In order to be eligible, an employee must have
worked for at least 30 days for the employer. In addition, the first 10
days of leave may be unpaid, however, they could be eligible for the two weeks
of paid leave under the Sick Leave Act. The Act simply adds another reason
an employee may take Family and Medical Leave. It does not increase the
amount of leave available to an employee beyond what is already available under
current law.</span><span style="color: #262c30; font-family: "cambria" , serif; font-size: 12pt;"> </span><span style="background: lightgrey; color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Employers with
fewer than 50 employees are eligible for an exemption from the requirements to
provide leave to care for a child whose school is closed, or child care is
unavailable in cases where the viability of the business is threatened. <span style="mso-spacerun: yes;"> </span></span><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">The exemption will be available
on the basis of simple and clear criteria that make it available in
circumstances involving jeopardy to the viability of an employer's business as
a going concern. Labor will provide emergency guidance and rulemaking to
clearly articulate this standard.<o:p></o:p></span></div>
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<b><span style="background: yellow; color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">3. Employer Reimbursement</span></b><span style="color: #262c30; font-family: "cambria" , serif;"><o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Employers receive 100%
reimbursement for paid leave pursuant to the Act.<span style="mso-spacerun: yes;"> </span>This is accomplished by retaining the payroll
tax deposit that would otherwise be required to be remitted to the IRS.<span style="mso-spacerun: yes;"> </span>If the payroll tax deposit is insufficient to
cover the paid leave, the employer will be able to file a request for an
accelerated payment from the IRS.<span style="mso-spacerun: yes;">
</span>(Procedure not yet available.) <o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Any credit received under this
Act will be considered income to the employer for income tax purposes.<o:p></o:p></span></div>
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<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">Paid Sick Leave Credit<o:p></o:p></span></b></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">For an employee who is unable to
work because of Coronavirus quarantine or self-quarantine or has Coronavirus
symptoms and is seeking a medical diagnosis, eligible employers may receive a
refundable sick leave credit for sick leave at the employee's regular rate of
pay, up to $511 per day and $5,110 in the aggregate, for a total of 10 days.<o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">For an employee who is caring for
someone with Coronavirus, or is caring for a child because the child's school
or child care facility is closed, or the child care provider is unavailable due
to the Coronavirus, eligible employers may claim a credit for two-thirds of the
employee's regular rate of pay, up to $200 per day and $2,000 in the aggregate,
for up to 10 days. <o:p></o:p></span></div>
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<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">Child Care Leave Credit<o:p></o:p></span></b></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">In addition to the sick leave
credit, for an employee who is unable to work because of a need to care for a
child whose school or child care facility is closed or whose child care provider
is unavailable due to the Coronavirus, eligible employers may receive a
refundable child care leave credit. This credit is equal to two-thirds of the
employee's regular pay, capped at $200 per day or $10,000 in the aggregate. Up
to 10 weeks of qualifying leave can be counted towards the child care leave
credit. <o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Notes:</span></b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;"> Both credits are increased by
the Employer Medicare Tax.<span style="mso-spacerun: yes;"> </span>Eligible
employers are also entitled to an additional tax credit determined based on
costs to maintain health insurance coverage for the eligible employee during
the leave period.<o:p></o:p></span></div>
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<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">Prompt Payment for the Cost of
Providing Leave<o:p></o:p></span></b></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif;">When employers pay their
employees, they are required to withhold from their employees' paychecks
federal income taxes and the employees' share of Social Security and Medicare
taxes. The employers then are required to deposit these federal taxes, along with
their share of Social Security and Medicare taxes, with the IRS and file
quarterly payroll tax returns</span><span style="color: black; font-family: "arial" , sans-serif;"> </span><span lang="EN" style="color: black; font-family: "arial" , sans-serif; mso-ansi-language: EN;">(</span><span class="MsoHyperlink"><span lang="EN" style="font-family: "arial" , sans-serif; mso-ansi-language: EN;"><a href="https://www.irs.gov/forms-pubs/about-form-941" target="_blank" title="Form 941, Employer's Quarterly Federal Tax Return"><span style="color: #0563c1;">Form 941</span></a></span></span><span lang="EN" style="color: black; font-family: "arial" , sans-serif; mso-ansi-language: EN;"> series) </span><span style="color: #262c30; font-family: "arial" , sans-serif;">with
the IRS.<o:p></o:p></span></div>
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<div style="margin-bottom: 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif;">Under guidance that will
be released soon, eligible employers who pay qualifying sick or child care
leave will be able to retain an amount of the payroll taxes equal to the amount
of qualifying sick and child care leave that they paid, rather than deposit them
with the IRS.<o:p></o:p></span></div>
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<span style="color: #262c30; font-family: "arial" , sans-serif;">The payroll taxes that are
available for retention include withheld federal income taxes, the employee
share of Social Security and Medicare taxes, and the employer share of Social
Security and Medicare taxes with respect to all employees.<o:p></o:p></span></div>
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</div>
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<span style="color: #262c30; font-family: "arial" , sans-serif;">If there are not
sufficient payroll taxes to cover the cost of qualified sick and child care
leave paid, employers will be able file a request for an accelerated payment
from the IRS. The IRS expects to process these requests in two weeks or less.
The details of this new, expedited procedure will be provided by the IRS.<o:p></o:p></span></div>
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<span style="background: yellow; color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">4.
Non-Enforcement Period</span><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;"><o:p></o:p></span></h2>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif;">Labor will be issuing a
temporary non-enforcement policy that provides a period of time for employers
to come into compliance with the Act. Under this policy, Labor will not bring
an enforcement action against any employer for violations of the Act so long as
the employer has acted reasonably and in good faith to comply with the Act.
Labor will instead focus on compliance assistance during the 30-day period, which
begins April 1.<o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 18pt;">Coronavirus Aid, Relief, and Economic Security Act <span style="mso-bidi-font-weight: bold;">CARES Act passed March 27, 2020<o:p></o:p></span></span></b></div>
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</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">Refundable payroll tax credit for 50%
of wages paid by eligible employers to certain employees during the COVID-19
crisis.</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "arial" , sans-serif;"> <o:p></o:p></span></u></b></div>
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</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<i><span style="font-family: "arial" , sans-serif;">Eligible employers.</span></i><span style="font-family: "arial" , sans-serif;"> The credit is available to employers,
including non-profits, whose operations have been fully or partially suspended
as a result of a government order limiting commerce, travel, or group meetings.
Employers must have experienced a greater than 50% reduction in quarterly
receipts, measured on a year-over-year basis. <o:p></o:p></span></div>
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</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">The credit is not available to employers
receiving Small Business Interruption Loans under Sec. 1102 of the Act. <o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<i><span style="font-family: "arial" , sans-serif;">Wages paid to which employees?</span></i><span style="font-family: "arial" , sans-serif;"> For employers who had an average number
of full-time employees in 2019 of 100 or fewer, all employee wages are
eligible, regardless of whether the employee is furloughed. For employers who
had a larger average number of full-time employees in 2019, only the wages of
employees who are furloughed or face reduced hours as a result of their
employers' closure or reduced gross receipts are eligible for the credit. <o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">No credit is available with respect to
an employee for any period for which the employer is allowed a Work Opportunity
Credit with respect to the employee. <o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<i><span style="font-family: "arial" , sans-serif;">Wages.</span></i><span style="font-family: "arial" , sans-serif;"> The term "wages" includes
health benefits and is capped at the first $10,000 in wages paid by the
employer to an eligible employee.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">Wages do not include amounts taken into
account for purposes of the payroll credits, for required paid sick leave or
required paid family leave in the Families First Coronavirus Act, nor for wages
taken into account for the employer credit for paid family and medical leave. <o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<i><span style="font-family: "arial" , sans-serif;">Other.</span></i><span style="font-family: "arial" , sans-serif;"> IRS is granted authority to advance
payments to eligible employers and to waive applicable penalties for employers
who do not deposit applicable payroll taxes in anticipation of receiving the
credit. <o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b><span style="font-family: "arial" , sans-serif;">Effective date.</span></b><span style="font-family: "arial" , sans-serif;"> The credit applies to wages paid after
March 12, 2020 and before Jan. 1, 2021. <o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b><u><span style="background: yellow; font-family: "arial" , sans-serif;">Delay
of payment of employer payroll taxes</span></u></b><b><u><span style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></b></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">The CARES Act allows taxpayers to defer
paying the employer portion of certain payroll taxes through the end of 2020. The
delay of payroll tax deposits requires 50% of certain payroll taxes to be paid
by December 31, 2021, with the remaining 50% due by December 31, 2022. This
rule won't apply to any taxpayer which has had indebtedness forgiven under the
loan programs.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">Net Operating Loss rule changes</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif; font-size: 12pt;">The
CARES Act temporarily removes the taxable income limitation to allow an NOL to
fully offset income. </span><span style="font-family: "arial" , sans-serif; font-size: 12pt;">NOLs
arising in a tax year beginning after Dec. 31, 2018 and before Jan. 1, 2021 can
be carried back to each of the five tax years preceding the tax year of such
loss.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
</div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<b><span style="font-family: "arial" , sans-serif; font-size: 12pt;">Effective
date.</span></b><span style="font-family: "arial" , sans-serif; font-size: 12pt;"> The amendments apply to tax years
beginning after Dec. 31, 2017, and to tax years beginning on or before Dec. 31,
2017, to which NOLs arising in tax years beginning after Dec. 31, 2017 are
carried. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">Modification of limitation on losses
for noncorporate taxpayers<o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif; font-size: 12pt;">Noncorporate taxpayers can deduct excess
business losses (over $250,000) arising in 2018, 2019, and 2020.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">Limit on interest expense<o:p></o:p></span></u></b></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">The CARES Act temporarily and
retroactively increases the limitation on the deductibility of interest expense
under <a href="https://www.blogger.com/null" name="T0d7eaed945f5499d97ea790570e3f463"></a><span style="mso-bookmark: T0d7eaed945f5499d97ea790570e3f463;"><span style="color: windowtext; text-decoration: none; text-underline: none;">Code Sec. 163(j)(1)</span></span><span style="mso-bookmark: T0d7eaed945f5499d97ea790570e3f463;"></span> from 30% to 50%
for tax years beginning in 2019 and 2020.<span style="mso-spacerun: yes;">
</span>Under a special rule for partnerships, the increase in the limitation
will not apply to partners in partnerships for 2019 (it applies only in 2020).<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">Qualified Improvement Property now
eligible for bonus depreciation</span></u></b><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></b></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">The CARES Act provides a technical
correction and specifically designates “qualified improvement property” as
15-year property for depreciation purposes. This makes QI Property a category
eligible for 100% Bonus Depreciation.<span style="mso-spacerun: yes;">
</span>Effective for property placed in service after Dec. 31, 2017.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">Individual recovery rebate/advanced
2020 tax credit<o:p></o:p></span></u></b></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">Most individuals are allowed an income
tax credit for 2020 equal to the sum of: (1) $1,200 ($2,400 for eligible
individuals filing a joint return) plus (2) $500 for each qualifying child.<span style="mso-spacerun: yes;"> </span>The credit is being paid out in advance.<span style="mso-spacerun: yes;"> </span>The amount of the credit is reduced by 5% of
the taxpayer's adjusted gross income (AGI) in excess of: (1) $150,000 for a
joint return, (2) $112,500 for a head of household, and (3) $75,000 for all
other taxpayers.<span style="mso-spacerun: yes;"> </span>Under these rules, the
credit is completely phased-out for a single filer with AGI exceeding $99,000
and for joint filers with no children with AGI exceeding $198,000. For a head
of household with one child, the credit is completely phased out when AGI
exceeds $146,500.<span style="mso-spacerun: yes;"> </span>A qualifying child for
purposes of this credit follows the same requirements as the Child Tax Credit.
If an individual can be claimed as a dependent by someone else, they will not
qualify for the credit.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">IRS will refund the credit as rapidly as
possible. If an individual hasn't yet filed a 2019 income tax return, IRS will
determine the amount of the rebate using information from the taxpayer's 2018
return. If no 2018 return has been filed, IRS will use information from the
individual's 2019 Form SSA-1099, Social Security Benefit Statement, or Form
RRB-1099, Social Security Equivalent Benefit Statement.<span style="mso-spacerun: yes;"> </span>IRS may make the rebate electronically to any
account to which the payee authorized, on or after Jan. 1, 2018, the delivery
of a refund of federal taxes or of a federal payment.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif; font-size: 12pt;">No
later than 15 days after distributing a rebate payment, IRS must mail a notice
to the taxpayer's last known address indicating how the payment was made, the
amount of the payment, and a phone number for reporting any failure to receive
the payment to IRS.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
</div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif; font-size: 12pt;">If,
when taxpayers file their 2020 income tax returns in 2021, they find that the
advanced credit is greater than the actual credit, then it appears that they
would not be required to repay the excess credit. In contrast, if the advanced
credit is less than the actual credit, then taxpayers would be able to claim
the difference on their 2020 income tax returns.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">No 10% additional tax for
coronavirus-related retirement plan distributions up to $100,000<o:p></o:p></span></u></b></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">Distributions taken in 2020 qualify if
the individual is an individual (1) who is diagnosed with the virus SARS-CoV-2
or with coronavirus disease 2019 (COVID-19) by a test approved by the Centers
for Disease Control and Prevention (CDC), (2) whose spouse or dependent is
diagnosed with such virus or disease by such a test, or (3) who experiences
adverse financial consequences as a result of being quarantined, being
furloughed or laid off or having work hours reduced due to such virus or
disease, being unable to work due to lack of child care due to such virus or
disease, closing or reducing hours of a business owned or operated by the
individual due to such virus or disease, or other factors as determined by the
Secretary of the Treasury.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">Any individual who receives a
coronavirus-related distribution may, at any time during the 3-year period
beginning on the day after the date on which such distribution was received,
make one or more contributions in an aggregate amount not to exceed the amount
of such distribution to an eligible retirement plan of which such individual is
a beneficiary and to which a rollover contribution of such distribution could
be made. <o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">Unless the taxpayer elects not to, any
amount required to be included in gross income for such tax year will be so
included ratably over the 3-tax year period beginning with such tax year.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">$300 above-the-line charitable
deduction<o:p></o:p></span></u></b></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">The CARES Act adds a deduction, in the
case of tax years beginning in 2020, for the amount (not to exceed $300) of
charitable contributions made by an individual that doesn’t itemize.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">Tax-excluded education payments by an
employer temporarily include student loan repayments<o:p></o:p></span></u></b></div>
<div style="margin-bottom: 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif;">An employee's gross income doesn't
include up to $5,250 per year of employer payments made under an educational
assistance program for the employee's education.<span style="mso-spacerun: yes;"> </span>The CARES Act adds to the types of
educational payments that are excluded from employee gross income
"eligible student loan repayments" made before January 1, 2021.<o:p></o:p></span></div>
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div style="margin-bottom: 0pt; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif;">RMD requirement waived for 2020<o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="margin: 0in 0in 0pt; text-align: justify;">
<span style="font-family: "arial" , sans-serif; font-size: 12pt;">The
CARES Act provides that </span><span style="font-family: "arial" , sans-serif; font-size: 12pt;">required
minimum distributions (RMDs) </span><span style="font-family: "arial" , sans-serif; font-size: 12pt;">do not apply for
calendar year 2020.<o:p></o:p></span></div>
</div>
<b style="mso-bidi-font-weight: normal;"><u><span style="background: yellow; font-family: "arial" , sans-serif; font-size: 12pt;"><br clear="all" style="mso-break-type: section-break; page-break-before: always;" />
</span></u></b>
<br />
<div class="WordSection2">
<div style="margin-bottom: 0pt; text-align: justify;">
</div>
<div align="center" class="MsoNormal" style="margin: 0in 0in 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 18pt;">Additional Resources</span></b><u><span style="color: #2e74b5; font-family: "cambria" , serif; mso-themecolor: accent1; mso-themeshade: 191;"><o:p></o:p></span></u></div>
<div align="center" class="MsoNormal" style="margin: 0in 0in 0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "cambria" , serif;">The
Department of Labor’s explanation of who is covered by the Employer Paid Leave
Act does not, in our opinion, coincide with the likely intensions of
Congress.<span style="mso-spacerun: yes;"> </span>The businesses and employees
that were directly impacted by State officials’ quarantine orders beginning the
week of March 15<sup><span style="font-size: x-small;">th</span></sup> are not covered by the Act because the DOL made
the effective date for all rules to be April 1.<span style="mso-spacerun: yes;">
</span>Even then, businesses that close as a result of quarantine orders are
not covered by the Act, according to DOL Q&A responses (as of March 28,
2020).</span></i></b><u><span style="color: #2e74b5; font-family: "cambria" , serif; mso-themecolor: accent1; mso-themeshade: 191;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqFBUj08Dwoq2npN6Oehok2dMvtXzc3WiOS6akTky6Yqy7ea_yNF-vxUnrNiBeVQ55BY6AuTTE_iH2kH-TDF3UoQQLwslJyS1Xt6hGCDPybVM8QP54zb6AWAs8WJU230P2HvajFtYBlpg/s1600/Emergency+Paid+Sick+Leave+Act.jpeg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img alt="Flow Chart of Emergency Paid Sick Leave Act" border="0" data-original-height="1391" data-original-width="1600" height="556" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqFBUj08Dwoq2npN6Oehok2dMvtXzc3WiOS6akTky6Yqy7ea_yNF-vxUnrNiBeVQ55BY6AuTTE_iH2kH-TDF3UoQQLwslJyS1Xt6hGCDPybVM8QP54zb6AWAs8WJU230P2HvajFtYBlpg/s640/Emergency+Paid+Sick+Leave+Act.jpeg" title="Emergency Paid Sick Leave Act" width="640" /></a></u></div>
<div align="center" class="MsoNormal" style="line-height: 107%; margin: 0in 0in 8pt; text-align: center;">
</div>
<ul style="margin-top: 0in;" type="disc">
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l1 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">It is currently unclear if employees who
are unable to work due to a business closure by a state governor will
receive paid sick leave. <o:p></o:p></span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l1 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Pay requirements based on reason for
absence (see flow chart above)<o:p></o:p></span></li>
<ul style="margin-top: 0in;" type="circle">
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l1 level2 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">100% pay up to $511/day; $5,110 in the
aggregate (immediate health concerns)<o:p></o:p></span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l1 level2 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">2/3 pay up to $200/day; $2,000 in the
aggregate (to care for others who are sick or cannot attend school/day
care)<o:p></o:p></span></li>
</ul>
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l1 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Pay is the greater of normal hourly rate,
federal minimum wage, or state minimum wage<o:p></o:p></span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l1 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Pay is immediate – employees are not
required to use other accrued time off first<o:p></o:p></span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l1 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Variable hour employees will receive the
equivalent pay for the average hours they would work per day over the
prior 6-month period.<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 107%; margin: 0in 0in 8pt;">
<span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p> </o:p><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p> </o:p></span></span><br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh8yEoSmQeeqpTBGQn5s5AMQumbcAXx2u2RrP0JYibNylL2F7Ut9vZRJel5TixJ2UeBkYRi8ZoXVR8oe1kmwQeHuDlcT-iZgo8b-sxRLwyBicxrb-7AA-eWU_YLN5a5dCm0uaL9Qm2TtBA/s1600/Emergency+Family+and+Medical+Leave+Expansion+Act.jpeg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img alt="Flow Chart of Emergency Family and Medical Leave Expansion Act" border="0" data-original-height="1568" data-original-width="1600" height="624" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh8yEoSmQeeqpTBGQn5s5AMQumbcAXx2u2RrP0JYibNylL2F7Ut9vZRJel5TixJ2UeBkYRi8ZoXVR8oe1kmwQeHuDlcT-iZgo8b-sxRLwyBicxrb-7AA-eWU_YLN5a5dCm0uaL9Qm2TtBA/s640/Emergency+Family+and+Medical+Leave+Expansion+Act.jpeg" title="Emergency Family and Medical Leave Expansion Act" width="640" /></a></div>
<br /></div>
</div>
<br />
<ul style="margin-top: 0in;" type="disc">
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l1 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">2/3 regular pay up to $200/day; $10,000 in
the aggregate (10 weeks of pay, following the initial 2 weeks of leave)<o:p></o:p></span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l1 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Timing of pay<o:p></o:p></span></li>
<ul style="margin-top: 0in;" type="circle">
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l1 level2 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">The first 10 days for which an employee
takes leave may consist of unpaid leave (however, see the previous flow
chart for the Emergency Paid Sick Leave Act – they should receive pay for
those first 10 days under that act).<o:p></o:p></span></li>
<ul style="margin-top: 0in;" type="square">
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l1 level3 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">An employee may elect to substitute any
accrued vacation leave, personal leave, or medical or sick leave for
unpaid leave. (This should not be needed since they should receive 10
days under the first act.)<o:p></o:p></span></li>
</ul>
<li class="MsoNormalCxSpMiddle" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l1 level2 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Employer must provide paid leave for each
day of leave after the first 10 days<o:p></o:p></span></li>
</ul>
<li class="MsoNormalCxSpLast" style="line-height: 107%; margin: auto auto 8pt; mso-add-space: auto; mso-list: l1 level1 lfo2;"><span style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">Variable hour employees will receive the
equivalent pay for the average hours they would work per day over the
prior 6-month period.<o:p></o:p></span></li>
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Guide for COVID-19 Issues<o:p></o:p></span></u></b></div>
<br />
<br />
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Layoffs and Furloughs Resulting From Covid-19<o:p></o:p></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Illinois
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<span class="MsoHyperlink"><span lang="EN" style="font-family: "arial" , sans-serif; font-size: 12pt;"><span style="color: #0563c1;"><a href="https://www2.illinois.gov/ides/News%20%20Announcements%20Doc%20Library/Federal-Stimulus-UI-FAQ-March2020.pdf">https://www2.illinois.gov/ides/News%20%20Announcements%20Doc%20Library/Federal-Stimulus-UI-FAQ-March2020.pdf</a></span></span></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 12pt;">Illinois
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<span style="font-family: "Calibri",sans-serif; font-size: 11.0pt; mso-bidi-font-family: Helvetica; mso-fareast-font-family: "Times New Roman";">To
remain compliant with the Illinois Governor’s announcement regarding the
Shelter In Place order, LWH CPAs is not allowing any non-employees in our
buildings<span class="apple-converted-space"> </span><span style="color: #1f497d;">until</span><span class="apple-converted-space"> </span><span style="color: #1f497d;">at least<span class="apple-converted-space"> </span></span>April
7<sup>th</sup>. We will not be conducting any face-to-face
meetings. We will continue to interact with our clients via phone, email,
mail, our 24/7 Client Access Portal, etc. </span></div>
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<br /></div>
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<span style="font-family: "Calibri",sans-serif; font-size: 11.0pt; mso-bidi-font-family: Helvetica; mso-fareast-font-family: "Times New Roman";">As a
reminder, the normal April 15<sup>th</sup><span class="apple-converted-space"> </span>tax
filing<span class="apple-converted-space"> </span><span style="color: #1f497d;">and
payment<span class="apple-converted-space"> </span></span>deadline<span style="color: #1f497d;">s</span><span class="apple-converted-space"> </span>ha<span style="color: #1f497d;">ve</span><span class="apple-converted-space"> </span>been
extended to July 15<sup>th</sup><span style="color: #1f497d;">. State
payment deadlines have yet to be changed at this point.</span><span class="apple-converted-space"> </span><span style="color: #1f497d;"> W</span>e
intend to continue serving our clients with as little interruption as possible<span class="apple-converted-space"><span style="color: #1f497d;"> </span></span><span style="color: #1f497d;">and w</span>e will provide updated information<span class="apple-converted-space"> </span><span style="color: #1f497d;">as it
becomes available<span class="apple-converted-space"> </span></span>on our
blog<span class="apple-converted-space"><span style="color: #1f497d;"> </span></span><span style="color: #1f497d;">at<span class="apple-converted-space"> </span><a href="http://larssonwoodyardhenson.blogspot.com/"><span style="color: #954f72;">larssonwoodyardhenson.blogspot.com</span></a></span>. </span></div>
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<span style="font-family: "Calibri",sans-serif; font-size: 11.0pt; mso-bidi-font-family: Helvetica; mso-fareast-font-family: "Times New Roman";">Thank
you,</span></div>
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<span style="font-family: "Calibri",sans-serif; font-size: 11.0pt; mso-bidi-font-family: Helvetica; mso-fareast-font-family: "Times New Roman";">LWH
CPAs team</span></div>
LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-63774235072969301452020-03-23T09:00:00.000-07:002020-03-23T09:04:45.591-07:00Loan Programs related to COVID-19<!--[if gte mso 9]><xml>
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Two articles have been published by the Journal of
Accountancy that provide information on obtaining loans through the SBA and
modifying existing loans.</div>
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<br /></div>
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Control + click to follow link</div>
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<u>SBA Loans</u></div>
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<span class="mobilewrap"><span style="color: black; font-family: "helvetica" , sans-serif; font-size: 11.5pt;"><a href="http://r.smartbrief.com/resp/mozJDvgDAAscfCuofDoahgfCHcTk?format=multipart" target="_blank"><span style="text-decoration: none; text-underline: none;">Journal
of Accountancy online</span></a></span></span></div>
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<span class="mobilewrap"><u><span style="color: black; font-family: "helvetica" , sans-serif; font-size: 11.5pt;">Loan Modifications</span></u></span></div>
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<span class="mobilewrap"><span style="color: black; font-family: "helvetica" , sans-serif; font-size: 11.5pt;"><a href="http://r.smartbrief.com/resp/mozJDvgDAAscfCvkfDoahgfCiWCo?format=multipart" target="_blank"><span style="text-decoration: none; text-underline: none;">Journal
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<br />
<br />LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com3tag:blogger.com,1999:blog-936290399587428299.post-77141824110688854002020-03-23T08:53:00.002-07:002020-03-23T09:05:01.703-07:00Family First Coronavirus Response Act Key Takeaways<!--[if gte mso 9]><xml>
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<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">1. Emergency Paid Sick Leave Act</span></b><span style="color: #262c30; font-family: "cambria" , serif;"></span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif;">The Act provides up to two weeks of paid sick leave to all
employees of employers with <u>fewer than</u> 500 employees. The Act covers
both full-time and part-time employees, although part-time employees may not be
entitled to a full two weeks of paid leave. Part-time employees are entitled to
paid leave equal to the number of hours they work on average over a two-week
period.</span><span style="color: #262c30; font-family: "cambria" , serif;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="background: #fcfaca; color: #262c30; font-family: "arial" , sans-serif;">Paid leave is triggered by one of the
following reasons:</span></b><span style="color: #262c30; font-family: "cambria" , serif;"></span></div>
<div class="MsoNormal" style="margin-left: 30.0pt; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-align: justify; text-indent: -12.0pt;">
<span style="color: #262c30; font-family: "symbol"; font-size: 10.0pt;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #262c30; font-family: "arial" , sans-serif;">An employee is subject to a federal, state or local quarantine
order related to COVID-19. (Unless we receive additional guidance to the
contrary, we are taking the position that Illinois businesses that were shut
down as a result of the Governor’s stay-at-home order are subject to this)</span><span style="color: #262c30; font-family: "cambria" , serif;"></span></div>
<div class="MsoNormal" style="margin-left: 30.0pt; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-align: justify; text-indent: -12.0pt;">
<span style="color: #262c30; font-family: "symbol"; font-size: 10.0pt;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #262c30; font-family: "arial" , sans-serif;">An employee has been advised by a healthcare provider to
self-quarantine as a result of exposure to COVID-19.</span><span style="color: #262c30; font-family: "cambria" , serif;"></span></div>
<div class="MsoNormal" style="margin-left: 30.0pt; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-align: justify; text-indent: -12.0pt;">
<span style="color: #262c30; font-family: "symbol"; font-size: 10.0pt;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #262c30; font-family: "arial" , sans-serif;">An employee is experiencing symptoms of COVID-19 and is seeking
a medical diagnosis.</span><span style="color: #262c30; font-family: "cambria" , serif;"></span></div>
<div class="MsoNormal" style="margin-left: 30.0pt; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-align: justify; text-indent: -12.0pt;">
<span style="color: #262c30; font-family: "symbol"; font-size: 10.0pt;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #262c30; font-family: "arial" , sans-serif;">An employee is caring for an individual who is subject to a
self-quarantine or isolation order or has been advised by a healthcare provider
to self-quarantine.</span><span style="color: #262c30; font-family: "cambria" , serif;"></span></div>
<div class="MsoNormal" style="margin-left: 30.0pt; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-align: justify; text-indent: -12.0pt;">
<span style="color: #262c30; font-family: "symbol"; font-size: 10.0pt;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #262c30; font-family: "arial" , sans-serif;">An employee is caring for a child whose school has been closed.</span><span style="color: #262c30; font-family: "cambria" , serif;"></span></div>
<div class="MsoNormal" style="margin-left: 30.0pt; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-align: justify; text-indent: -12.0pt;">
<span style="color: #262c30; font-family: "symbol"; font-size: 10.0pt;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #262c30; font-family: "arial" , sans-serif;">An employee has any other qualifying condition under rules to be
set forth by the Secretary of the Treasury or the Secretary of Labor.</span><span style="color: #262c30; font-family: "cambria" , serif;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif;">The Act requires the Secretary of Labor to issue regulations to
help employers calculate paid sick leave no later than April 2, 2020. In
addition, the amount of paid sick leave is capped.</span><span style="color: #262c30; font-family: "cambria" , serif;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">2. Emergency Family and Medical
Leave Expansion Act</span></b><span style="color: #262c30; font-family: "cambria" , serif;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #262c30; font-family: "arial" , sans-serif;">The Act provides <b><span style="background: #FCFACA;">up to 12
weeks of Family and Medical Leave</span></b> if an employee is unable to work
because the school or day care facility for a child under the age of 18 has
been closed or the child’s babysitter or nanny is unable to work as a result of
a COVID-19 emergency declared by the federal, state or local government. In
order to be eligible, an employee must have worked for at least 30 days for the
employer. In addition, the first 10 days of leave may be unpaid. The Act simply
adds another reason an employee may take Family and Medical Leave. It does not
increase the amount of leave available to an employee beyond what is already
available under current law.</span><span style="color: #262c30; font-family: "cambria" , serif;"> </span><span style="background: yellow; color: #262c30; font-family: "arial" , sans-serif;">Employers with fewer than 50 employees
are eligible for an exemption from the requirements to provide leave to care
for a child whose school is closed, or child care is unavailable in cases where
the viability of the business is threatened. </span><span style="color: #262c30; font-family: "arial" , sans-serif;">The exemption will be available on the basis
of simple and clear criteria that make it available in circumstances involving
jeopardy to the viability of an employer's business as a going concern. Labor
will provide emergency guidance and rulemaking to clearly articulate this
standard.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">3. Employer Reimbursement</span></b><span style="color: #262c30; font-family: "cambria" , serif;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal">
<span style="color: #262c30; font-family: "arial" , sans-serif;">Employers
receive 100% reimbursement for paid leave pursuant to the Act.</span></div>
<div class="MsoNormal">
<span style="color: #262c30; font-family: "arial" , sans-serif;">Health
insurance costs are also included in the credit.</span></div>
<div class="MsoNormal">
<span style="color: #262c30; font-family: "arial" , sans-serif;">Employers
face no payroll tax liability.</span></div>
<div class="MsoNormal">
<span style="color: #262c30; font-family: "arial" , sans-serif;">Self-employed
individuals receive an equivalent credit.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">Paid Sick Leave Credit</span></b></div>
<div class="MsoNormal">
<span style="color: #262c30; font-family: "arial" , sans-serif;">For
an employee who is unable to work because of Coronavirus quarantine or
self-quarantine or has Coronavirus symptoms and is seeking a medical diagnosis,
eligible employers may receive a refundable sick leave credit for sick leave at
the employee's regular rate of pay, up to $511 per day and $5,110 in the
aggregate, for a total of 10 days.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: #262c30; font-family: "arial" , sans-serif;">For
an employee who is caring for someone with Coronavirus, or is caring for a
child because the child's school or child care facility is closed, or the child
care provider is unavailable due to the Coronavirus, eligible employers may
claim a credit for two-thirds of the employee's regular rate of pay, up to $200
per day and $2,000 in the aggregate, for up to 10 days. Eligible employers are
entitled to an additional tax credit determined based on costs to maintain
health insurance coverage for the eligible employee during the leave period.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">Child Care Leave Credit</span></b></div>
<div class="MsoNormal">
<span style="color: #262c30; font-family: "arial" , sans-serif;">In
addition to the sick leave credit, for an employee who is unable to work
because of a need to care for a child whose school or child care facility is
closed or whose child care provider is unavailable due to the Coronavirus,
eligible employers may receive a refundable child care leave credit. This
credit is equal to two-thirds of the employee's regular pay, capped at $200 per
day or $10,000 in the aggregate. Up to 10 weeks of qualifying leave can be
counted towards the child care leave credit. Eligible employers are entitled to
an additional tax credit determined based on costs to maintain health insurance
coverage for the eligible employee during the leave period.</span></div>
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<br /></div>
<div class="MsoNormal">
<b><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">Prompt Payment for the Cost of Providing Leave</span></b></div>
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 11.0pt;">When
employers pay their employees, they are required to withhold from their
employees' paychecks federal income taxes and the employees' share of Social
Security and Medicare taxes. The employers then are required to deposit these
federal taxes, along with their share of Social Security and Medicare taxes,
with the IRS and file quarterly payroll tax returns</span><span style="color: black; font-family: "source sans pro"; font-size: 10.5pt;"> </span><span lang="EN" style="color: black; font-family: "source sans pro"; font-size: 10.5pt;">(<a href="https://www.irs.gov/forms-pubs/about-form-941" title="Form 941, Employer's Quarterly Federal Tax Return">Form 941</a> series) </span><span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 11.0pt;">with the
IRS.</span><span lang="EN" style="color: black; font-family: "source sans pro"; font-size: 10.5pt;"></span><br />
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 11.0pt;">Under
guidance that will be released soon, eligible employers who pay qualifying sick
or child care leave will be able to retain an amount of the payroll taxes equal
to the amount of qualifying sick and child care leave that they paid, rather
than deposit them with the IRS.</span><br />
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 11.0pt;">The
payroll taxes that are available for retention include withheld federal income
taxes, the employee share of Social Security and Medicare taxes, and the
employer share of Social Security and Medicare taxes with respect to all
employees.</span><br />
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 11.0pt;">If
there are not sufficient payroll taxes to cover the cost of qualified sick and
child care leave paid, employers will be able file a request for an accelerated
payment from the IRS. The IRS expects to process these requests in two weeks or
less. The details of this new, expedited procedure will be provided by the IRS.</span><br />
<h2>
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 13.5pt;">4. Non-Enforcement Period</span></h2>
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 11.0pt;">Labor
will be issuing a temporary non-enforcement policy that provides a period of
time for employers to come into compliance with the Act. Under this policy, Labor
will not bring an enforcement action against any employer for violations of the
Act so long as the employer has acted reasonably and in good faith to comply
with the Act. Labor will instead focus on compliance assistance during the
30-day period.</span><br />
<br />
<span style="color: #262c30; font-family: "arial" , sans-serif; font-size: 11.0pt;">The
government is working on additional provisions and the information provided
thus far is still being clarified. This summary is current as of March 23,
2020.</span><br />
<br />
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="35" SemiHidden="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title"/>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="1" SemiHidden="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
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<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
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<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
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<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
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<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
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<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
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<w:LsdException Locked="false" Priority="30" QFormat="true"
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<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
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<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
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<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
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<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
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<w:LsdException Locked="false" Priority="19" QFormat="true"
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<w:LsdException Locked="false" Priority="21" QFormat="true"
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<w:LsdException Locked="false" Priority="31" QFormat="true"
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<w:LsdException Locked="false" Priority="32" QFormat="true"
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<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
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<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
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<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
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<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%;">Please </span><span class="MsoHyperlink"><span style="font-family: sans-serif; font-size: 10.0pt; line-height: 165%;"><a href="http://www.lwhcpa.com/contactus" target="_blank">contact us</a></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%;"> if you would like assistance regarding any of the
above or if you wish to discuss any of these matters further.</span></div>
<br />
<br />
<br />LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-81013356792181988032020-03-20T09:23:00.000-07:002020-03-20T09:23:22.793-07:00Business energy credit<!--[if gte mso 9]><xml>
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<![endif]--><span style="color: black; font-family: sans-serif; font-size: 14.0pt; line-height: 107%; mso-ansi-language: EN-US; mso-bidi-font-family: sans-serif; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-fareast;">Business energy
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">You may be exploring whether alternative energy technologies can
help you in managing the cost of the energy used in your business.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">If so, you should be aware of a federal income tax benefit (the
business energy credit) that is substantial and that applies to the acquisition
of a wide variety of alternative energy property. The credit is intended
primarily for business users of alternative energy (other energy credits apply
to taxpayers that use alternative energy in their homes and to taxpayers that
produce energy for sale).</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">The business energy credit equals 30% of the basis of the
following types of property:</span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;"> <span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">(1) equipment, the construction of which begins
before calendar year 2022, that uses solar energy to generate electricity for
heating and cooling structures, for hot water, or for heat used in industrial
or commercial processes (except for heating swimming pools). If construction
begins in calendar year 2020 the credit rate is 26%, further reduced to 22% for
construction beginning in calendar year 2021; and, unless the property is
placed in service before calendar year 2024, the credit rate is 10%.</span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;"> <span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">(2) equipment, the construction of which begins
before calendar year 2022, using solar energy to illuminate the inside of a
structure using fiber-optic distributed sunlight. If construction begins in
calendar year 2020 the credit rate is 26%, further reduced to 22% for
construction beginning in calendar year 2021; and, unless the property is
placed in service before calendar year 2024, the credit rate is 0%.</span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;"> <span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">(3) certain fuel-cell property the construction of
which begins before calendar year 2022. If construction begins in calendar year
2020 the credit rate is 26%, further reduced to 22% for construction beginning
in calendar year 2021; and, unless the property is placed in service before
calendar year 2024, the credit rate is 0%.</span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;"> <span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">(4) certain small wind energy property the construction
of which begins before calendar year 2022. If construction begins in calendar
year 2020 the credit rate is 26%, further reduced to 22% for construction
beginning in calendar year 2021; and, unless the property is placed in service
before calendar year 2024, the credit rate is 0%.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">The credit equals 10% of the basis of the following types of
property:</span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;"> <span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">(1) certain equipment used to produce, distribute, or
use energy derived from a geothermal deposit.</span></div>
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which begins before calendar year 2022.</span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif; mso-fareast-font-family: sans-serif;"><span style="mso-list: Ignore;"> <span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">(4) certain equipment, the construction of which
begins before calendar year 2022, that uses the ground or ground water to heat
or cool a structure.</span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">However, there are several restrictions on the credit. For
example, the credit isn't available for property acquired with certain types of
non-recourse financing. Additionally, for property for which the credit is
allowable, the "basis" (that is, the "tax cost" for
computing depreciation deductions and gain or loss on disposition) is reduced
by 50% of the allowable credit.</span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">On the other hand, a favorable aspect of the credit is the
possibility that, for the same property, the credit can sometimes be used in
combination with other subsidies-for example, federal income tax expensing,
state tax credits or utility rebates.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">Be aware that there are business considerations, unrelated to
the availability of tax and non-tax subsidies, which can influence your
decision whether to use alternative energy. For example, you will want to be
satisfied that you have a plan for managing the costs, in time and money, of
maintenance and operation of the alternative property.</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">Also, be aware that even if you choose to use alternative
energy, you might choose to do so without owning the equipment, even though
that would mean forgoing the business energy credit. For example, some
contractors provide installation of solar equipment for free, keep ownership of
the equipment and charge you for energy use in an arrangement that might work
better for you than an acquisition subsidized by the tax credit (and, possibly,
other benefits).</span></div>
<div class="MsoNormal" style="line-height: 165%; margin-bottom: 5.0pt; margin-left: 5.0pt; margin-right: 0in; margin-top: 5.0pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10.0pt; line-height: 165%; mso-bidi-font-family: sans-serif;">There are many issues, both tax and non-tax, to consider in
deciding whether to use alternative energy and the terms on which you might
choose to use it. Please <a href="http://www.lwhcpa.com/contactus" target="_blank"><span style="color: black; mso-bidi-font-family: sans-serif; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;">contactus</span></span></a> to assist you in making such decisions.</span><span style="font-family: "Times New Roman",serif; font-size: 12.0pt; line-height: 165%;"></span></div>
LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-31015107253052209532020-03-17T12:42:00.000-07:002020-03-19T15:07:50.689-07:00Employee benefit changes proposed for those impacted by Covid-19 <!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="text-align: left;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">As employers and employees are dealing with mass layoffs and business
closures, the government is actively working on putting together new plans to
assist in dealing with the impact of Covid-19.<span style="mso-spacerun: yes;">
</span>While the bigger stimulus package is being kicked around and debated,
the House did pass a bill that is designed to help those that miss work under
the Family and Medical Leave Act.<span style="mso-spacerun: yes;"> </span>It is
now up to the Senate to finalize it.<span style="mso-spacerun: yes;"> </span>We
have summarized the main sections of the bill.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Section 3102.
Amendments to the Family and Medical Leave Act of 1993</span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;">. This section provides employees
of employers with fewer than 500 employees and government employers, who have
been on the job for at least 30 days, with the right take up to 12 weeks of
job-protected leave under the Family and Medical Leave Act to be used for any
of the following reasons:</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "symbolmt"; font-size: 12pt;">• </span><span style="font-family: "times new roman" , serif; font-size: 12pt;">To adhere to a
requirement or recommendation to quarantine due to exposure to or</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">symptoms of
coronavirus;</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "symbolmt"; font-size: 12pt;">• </span><span style="font-family: "times new roman" , serif; font-size: 12pt;">To care for an
at-risk family member who is adhering to a requirement or recommendation to quarantine due
to exposure to or symptoms of coronavirus; and</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "symbolmt"; font-size: 12pt;">• </span><span style="font-family: "times new roman" , serif; font-size: 12pt;">To care for a
child of an employee if the child’s school or place of care has been closed, or the child-care
provider is unavailable, due to a coronavirus.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">After the two
weeks of paid leave, employees will receive a benefit from their employers that will
be no less than two-thirds of the employee’s usual pay.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Section 3104.
Effective Date. </span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;">This
Act takes effect not later than 15 days after the date of bill’s enactment.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Section 5102. </span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;">The Emergency Paid
Sick Leave Act. This section requires employers with fewer than 500 employees
and government employers to provide employees two weeks of paid sick leave, paid at the
employee’s regular rate, to quarantine or seek a diagnosis or preventive care
for coronavirus; or
paid at two-thirds the employee’s regular rate to care for a family member for such purposes or
to care for a child whose school has closed, or child care provider is unavailable, due
to the coronavirus.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "symbolmt"; font-size: 12pt;">• </span><span style="font-family: "times new roman" , serif; font-size: 12pt;">Full-time
employees are entitled to 2 weeks (80 hours) and part-time employees are entitled
to the typical number of hours that they work in a typical two-week period.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "symbolmt"; font-size: 12pt;">• </span><span style="font-family: "times new roman" , serif; font-size: 12pt;">The bill ensures
employees who work under a multiemployer collective agreement and</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">whose employers
pay into a multiemployer plan are provided with leave.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">The
Act, and the requirements under the Act, expire on December 31, 2020.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Section 7001.
Payroll Credit for Required Paid Sick Leave. </span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;">This section provides a</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">refundable tax
credit equal to 100 percent of qualified paid sick leave wages paid by an
employer</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">for each calendar
quarter.<span style="mso-spacerun: yes;"> </span>The tax credit is allowed
against the tax imposed by section 3111(a) (the employer portion of Social Security
taxes). Qualified sick leave wages are wages required to be paid by the Emergency
Paid Sick Leave Act.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">The section makes
a distinction between qualified sick leave wages paid with respect to</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">employees who must
self-isolate, obtain a diagnosis, or comply with a self-isolation</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">recommendation
with respect to coronavirus. For amounts paid to those employees, the amount of qualified sick
leave wages taken into account for each employee is capped at $511 per day. For amounts paid
to employees caring for a family member or for a child whose school or place of care has been
closed, the amount of qualified sick leave wages taken into account for each employee is capped
at $200 per day. The aggregate number of days taken into account per employee may not
exceed the excess of 10 over the aggregate number of days taken into account for all preceding
calendar quarters.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">If the credit
exceeds the employer’s total liability under section 3111(a) for all employees
for any calendar quarter,
the excess credit is refundable to the employer. Employers may elect to not have the credit
apply. To prevent a double benefit, no deduction is allowed for the amount of
the credit. In
addition, no credit is allowed with respect to wages for which a credit is
allowed under section 45S.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Section 7002.
Credit for Sick Leave for Certain Self-Employed Individuals. </span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;">This section provides a
refundable tax credit equal to 100 percent of a qualified sick leave equivalent
amount for eligible
self-employed individuals who must self-isolate, obtain a diagnosis, or comply
with a self-isolation
recommendation with respect to coronavirus. For eligible self-employed individuals caring
for a family member or for a child whose school or place of care has been closed due to
coronavirus, the section provides a refundable tax credit equal to 67 percent
of a qualified sick
leave equivalent amount.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">The credit is
allowed against income taxes and is refundable. Eligible self-employed
individuals are individuals
who would be entitled to receive paid leave pursuant to the Emergency Paid Sick Leave Act if the
individual was an employee of an employer (other than himself or herself). For eligible
self-employed individuals who must self-isolate, obtain a diagnosis, or comply
with a self-isolation recommendation, the qualified sick leave equivalent
amount is capped at the lesser of $511 per day or
the average daily self-employment income for the taxable year per day. For eligible
self-employed individuals caring for a family member or for a child whose
school or place of care has
been closed due to coronavirus, the qualified sick leave equivalent amount is capped at the
lesser of $200 per day or the average daily self-employment income for the
taxable year per day.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">In calculating the
qualified sick leave equivalent amount, an eligible self-employed individual may only take into
account those days that the individual is unable to work for reasons that would entitle the
individual to receive paid leave pursuant to the Emergency Paid Sick Leave Act.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">A self-employed individual
must maintain documentation prescribed by the Secretary of the Treasury to
establish his or her eligibility for the credit. To prevent a double benefit,
the qualified sick
leave equivalent amount is proportionately reduced for any days that the individual also receives
qualified sick leave wages from an employer. The section contains rules to
ensure that self-employed individuals in U.S. territories may claim the credit.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Section 7003.
Payroll Credit for Required Paid Family Leave. </span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;">This section provides
a refundable tax
credit equal to 100 percent of qualified family leave wages paid by an employer for each calendar quarter. The tax credit is allowed against the tax imposed by section 3111(a)
(the employer portion of Social Security taxes). Qualified family leave wages
are wages required to be paid by the Emergency Family and Medical Leave
Expansion Act.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">The amount of
qualified family leave wages taken into account for each employee is capped at $200 per day and
$10,000 for all calendar quarters. If the credit exceeds the employer’s total liability under
section 3111(a) for all employees for any calendar quarter, the excess credit
is refundable to the
employer. Employers may
elect to not have the credit apply. To prevent a double benefit, no deduction
is allowed for the
amount of the credit. In addition, no credit is allowed with respect to wages
for which a credit is allowed under section 45S.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Section 7004.
Credit for Family Leave for Certain Self-Employed Individuals. </span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;">This section provides a refundable
tax credit equal to 100 percent of a qualified family leave equivalent amount for
eligible self-employed individuals.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">The credit is
allowed against income taxes and is refundable. Eligible self-employed
individuals are individuals
who would be entitled to receive paid leave pursuant to the Emergency Family and Medical Leave
Expansion Act if the individual was an employee of an employer (other than himself or
herself). The qualified family leave equivalent amount is capped at the lesser
$200 per day or the
average daily self-employment income for the taxable year per day. In calculating the
qualified family leave equivalent amount, an eligible self-employed individual may only take into
account those days that the individual is unable to work for reasons that would entitle the
individual to receive paid leave pursuant to the Emergency Family and Medical Leave Expansion
Act.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">A self-employed
individual must maintain documentation prescribed by the Secretary of the Treasury to
establish his or her eligibility for the credit. To prevent a double benefit,
the qualified sick
leave equivalent amount is proportionately reduced for any days that the
individual also receives
qualified sick leave wages from an employer. The section contains rules to
ensure that self-employed
individuals in U.S. territories may claim the credit.</span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; text-autospace: none;">
<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Section 7005.
Special Rule Related to Tax on Employers. </span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;">This section ensures that any wages required to
be paid by reason of the Emergency Paid Sick Leave Act and the Emergency Family and Medical
Leave Expansion Act will not be considered wages for purposes of section 3111(a). The
Social Security OASDI trust funds are held harmless by transferring funds from
the General
Fund.</span></div>
LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-15676139928192732922020-02-10T09:21:00.000-08:002020-03-19T15:12:09.927-07:00Charitable Planning for Retirement Benefits<br />
<div class="MsoNormal" style="line-height: 140%; margin: 14pt 0in 14pt 5pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none;">
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height:172.2pt;z-index:251659264'>
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</v:shape><![endif]--><!--[if !vml]--><!--[endif]--><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjnsDf9BZ34P_aEo7uKlUFev4OMG6V8mYMbghmcOnj2-9I9MaZt2r9TqeKgq5mJWnCQXq2x9CLuUtM5u5aIVXP4OUmQ7Dkm_k0Wjo72N8pnomPAj0bV3tqXmURLx-WWUvzn7vzJasHACRE/s1600/09blog.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="398" data-original-width="600" height="212" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjnsDf9BZ34P_aEo7uKlUFev4OMG6V8mYMbghmcOnj2-9I9MaZt2r9TqeKgq5mJWnCQXq2x9CLuUtM5u5aIVXP4OUmQ7Dkm_k0Wjo72N8pnomPAj0bV3tqXmURLx-WWUvzn7vzJasHACRE/s320/09blog.jpg" width="320" /></a><span style="color: black; font-family: sans-serif; font-size: 14pt; line-height: 140%;"> <span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">There are numerous tax advantages of giving qualified retirement
plan and individual retirement account (IRA) benefits to a charity.<o:p></o:p></span></span></div>
<br />
<div class="MsoNormal" style="line-height: 165%; margin: 5pt 0in 5pt 5pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">When funds are drawn out of retirement plans and IRAs by
noncharitable beneficiaries, federal income tax of up to 37% (in 2019) will
have to be paid. State income taxes also may be owed. Furthermore, retirement
funds possessed at death may be subject to substantial federal estate tax and
state death tax.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 165%; margin: 5pt 0in 5pt 5pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">Retirement benefits are to be contrasted with other assets that
can be passed to noncharitable beneficiaries free of income tax. For example,
an individual inheriting stock worth $300,000 from his parent (that was
purchased by the parent for $100,000) won't have to pay income tax on the
$200,000 appreciation. That's not the case for retirement benefits. They are
subject to both income tax and estate tax. A special income tax deduction for
the estate tax helps noncharitable beneficiaries but the combined income and
estate tax can still be quite substantial. Because of this double tax bite,
someone who plans to make charitable gifts should consider naming a charity as
beneficiary of his IRA or retirement plan to gain these advantages:<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 165%; margin: 0in 0in 0pt 0.5in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l6 level1 lfo1; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">•<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">The retirement benefits going to the charity won't be
subject to federal estate tax and generally won't be subject to state death
taxes.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 165%; margin: 0in 0in 0pt 0.5in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l2 level1 lfo2; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">•<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">The estate won't be considered to receive taxable
income when the benefits are paid to the charity.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 165%; margin: 0in 0in 0pt 0.5in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l1 level1 lfo3; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">•<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">The retirement account owner's surviving spouse,
children and others who may be beneficiaries of the estate won't be considered
to receive taxable income when the retirement benefits are paid to the charity.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 165%; margin: 0in 0in 0pt 0.5in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l3 level1 lfo4; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">•<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">The charity won't have to pay federal income tax on
distributions from the qualified plan or IRA and generally won't have to pay
state income taxes.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 165%; margin: 5pt 0in 5pt 5pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">For one who is not in a position to leave his/her entire
retirement benefits to a charity, there are these options:<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 165%; margin: 0in 0in 0pt 0.5in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l0 level1 lfo5; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">•<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">An individual with two or more retirement plans
(e.g., an IRA and a profit-sharing plan, or two IRAs) can leave one to a
charity and the other(s) to family members.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 165%; margin: 0in 0in 0pt 0.5in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l5 level1 lfo6; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">•<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">An individual with a single IRA can split it into two
IRAs and leave one to a charity. This can be achieved tax-free through a
rollover or a trustee-to-trustee transfer.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 165%; margin: 0in 0in 0pt 0.5in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l4 level1 lfo7; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">•<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">A married individual can have his/her benefits paid
to a QTIP trust for his/her spouse with a charity to receive the benefits that
remain at the death of the surviving spouse. The marital deduction will shield
the benefits from estate tax when the individual dies. When the surviving
spouse dies, the remaining benefits will go to the charity free of estate and
income tax.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 165%; margin: 0in 0in 0pt 0.5in; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l7 level1 lfo8; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">•<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";"> </span></span></span><!--[endif]--><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">An individual can have his/her will establish a
charitable remainder trust at his/her death to provide a noncharitable
beneficiary with a fixed annuity for a set number of years (not to exceed 20)
or for life, with the remainder going to charity.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 165%; margin: 5pt 0in 5pt 5pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">Another popular way to transfer IRA assets to charity is via a
tax provision which allows IRA owners who are 70 <sup>1</sup>/<sub>2</sub> or
older to direct up to $100,000 per year of their IRA distributions to charity.
These distributions are known as qualified charitable distributions, or QCDs.
The money given to charity counts toward the donor's required minimum distribution
(RMD), but doesn't increase the donor's adjusted gross income or generate a tax
bill.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 165%; margin: 5pt 0in 5pt 5pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">Keeping the donation out of the donor's AGI is important because
doing so can (1) help the donor qualify for other tax breaks (for example,
having a lower AGI can reduce the threshold for deducting medical expenses,
which are only deductible to the extent they exceed 10% of AGI (for 2018 and
thereafter)); (2) reduce taxes on the donor's Social Security benefits; and/or
(3) help the donor avoid a high-income surcharge for Medicare Part B and Part D
premiums (which kick in if AGI is over certain levels).<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 165%; margin: 5pt 0in 5pt 5pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">Further, because charitable contributions will not yield a tax
benefit for those taxpayers who no longer itemize their deductions (thanks to
the larger standard deduction for 2018 and thereafter), those who are age 70 <sup>1</sup>/<sub>2</sub>
or older and are receiving RMDs from IRAs may gain a tax advantage by making
annual charitable contributions by way of a QCD from an IRA. This charitable
contribution will reduce RMDs by a commensurate amount, and the amount of the
reduction will be tax-free.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 165%; margin: 5pt 0in 5pt 5pt; mso-hyphenate: none; mso-layout-grid-align: none; mso-pagination: none;">
<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">If you would like to discuss any of these techniques, please <a href="http://www.lwhcpa.com/contactus" target="_blank"><span style="color: black; mso-bidi-font-family: sans-serif; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="font-family: "times new roman";">contact us</span></span></span></a>.<o:p></o:p></span></div>
LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-7366364150468660162020-01-15T12:28:00.000-08:002020-03-19T15:13:21.010-07:002020 Marks New Tax Law Changes<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi8nqabcuHqzdBKgoDkUUFgW5cilXD4k0kwWm58WeN_XpRdw7lLlFRjThbc1FQkqvKEf3VrOVd2PNSbJIF_0fxnwavczAB3zSQvZ41qWam_CSpZ6tepYB_EA1zNp2743e86u2Kq0jyWH5I/s1600/08Ablog.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="367" data-original-width="777" height="187" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi8nqabcuHqzdBKgoDkUUFgW5cilXD4k0kwWm58WeN_XpRdw7lLlFRjThbc1FQkqvKEf3VrOVd2PNSbJIF_0fxnwavczAB3zSQvZ41qWam_CSpZ6tepYB_EA1zNp2743e86u2Kq0jyWH5I/s400/08Ablog.jpg" width="400" /></a></div>
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<span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">Happy new year
from LWH CPAs!<o:p></o:p></span></div>
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<span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">2020 marks a new
year and many tax law changes have occurred that we believe may have a direct
impact on you. Such changes include:<o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">RETIREMENT<o:p></o:p></span></u></b></div>
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<div class="MsoListParagraphCxSpFirst" style="line-height: 165%; margin: 5pt 0in 5pt 41pt; mso-add-space: auto; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: "symbol"; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">Effective 2020:<span style="mso-spacerun: yes;"> </span>no age limit on contributions to an IRA if
you have earned income (previously prohibited after turning 70 ½).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 165%; margin: 5pt 0in 5pt 41pt; mso-add-space: auto; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: "symbol"; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">Effective 2020:<span style="mso-spacerun: yes;"> </span>mandatory age to begin distributions from an
IRA now 72 (up from 70 ½).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 165%; margin: 5pt 0in 5pt 41pt; mso-add-space: auto; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: "symbol"; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">IRAs inherited from people (other
than your spouse and a few other exceptions) who passed away after 2019 must
now be distributed within 10 years of death.</span></div>
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<!--[if !supportLists]--><span style="color: #252525; font-family: "symbol"; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">Stipends and fellowship now
qualify the recipient to make IRA contributions.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 165%; margin: 5pt 0in 5pt 41pt; mso-add-space: auto; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: "symbol"; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">Up to $5,000 may be withdrawn
from a retirement plan without penalty for the birth or legal adoption of a
child, for up to one year after birth or adoption.<span style="mso-spacerun: yes;"> </span>Note that the amount withdrawn is still
taxable, but may be redeposited without penalty, and if redeposited within 60
days of withdrawal is not even taxable.<o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">COLLEGE/CHILDREN<o:p></o:p></span></u></b></div>
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<div class="MsoListParagraphCxSpFirst" style="line-height: 165%; margin: 5pt 0in 5pt 41pt; mso-add-space: auto; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: "symbol"; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">You may now withdraw up to
$10,000 total during your lifetime from a 529 plan to repay student loans of
the account beneficiary (or siblings) without tax or penalty.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 165%; margin: 5pt 0in 5pt 41pt; mso-add-space: auto; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: "symbol"; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">Children are once again
retroactively taxed at their parent’s tax rates instead of the potentially
higher trust tax rates.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 165%; margin: 5pt 0in 5pt 41pt; mso-add-space: auto; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: "symbol"; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">The tuition and fees deduction
has been retroactively restored for 2018-2020.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 165%; margin: 5pt 0in 5pt 41pt; mso-add-space: auto; mso-hyphenate: none; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; mso-pagination: none; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="color: #252525; font-family: "symbol"; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">A 529 can be used tax free to pay
for an apprenticeship program if it is approved as such.<o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">OTHER<o:p></o:p></span></u></b></div>
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<!--[if !supportLists]--><span style="color: #252525; font-family: "symbol"; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">The deduction for mortgage
insurance premiums has been retroactively restored.</span></div>
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<!--[if !supportLists]--><span style="color: #252525; font-family: "symbol"; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">The deduction for medical
expenses has been restored to a lower threshold.</span></div>
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<!--[if !supportLists]--><span style="color: #252525; font-family: "symbol"; font-size: 10pt; line-height: 165%;"><span style="mso-list: Ignore;">·<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span><!--[endif]--><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">The credit for installing an
electric car charger has been restored.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;">These are just
some of the year-end tax law changes that may impact your tax situation. Please
</span><span class="MsoHyperlink"><span style="font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;"><a href="http://www.lwhcpa.com/contactus"><span style="color: #0563c1;">contact
us</span></a></span></span><span style="color: #252525; font-family: "arial" , sans-serif; font-size: 10pt; line-height: 165%;"> for specific information on how these new
tax law changes may impact you. </span><span style="font-size: 10pt; line-height: 165%;"><o:p></o:p></span></div>
LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-82641341955465614752020-01-15T12:22:00.000-08:002020-03-19T15:06:59.276-07:00Credit for Employee Cash Tips<br />
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">If you operate a food and beverage establishment with employees
who receive cash tips from patrons, you may qualify for a credit.<o:p></o:p></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgAMY6iCrWFDwv9NkXUzbJoWyWcp1rSQgBzfv1dDgW4Yxnx3X41jAc6W0Lq6y66eeV7wdAnEPUFYvEoTEnVDsuENtkFBhOgo-DnTBmyMMVHVTKsUrkDYCLjz4mfht9AzCH29Zfjui66NnY/s1600/08blog.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" data-original-height="399" data-original-width="301" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgAMY6iCrWFDwv9NkXUzbJoWyWcp1rSQgBzfv1dDgW4Yxnx3X41jAc6W0Lq6y66eeV7wdAnEPUFYvEoTEnVDsuENtkFBhOgo-DnTBmyMMVHVTKsUrkDYCLjz4mfht9AzCH29Zfjui66NnY/s320/08blog.jpg" width="241" /></a><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">This credit relates to the Social Security taxes you pay on an
employee's cash tip income which is treated (for tax purposes) as paid by you
to the employee. The credit applies with respect to tips received from
customers in connection with the provision of food or beverages, regardless of
whether the food or beverages are for consumption on or off the premises.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">These tips are required to be reported to you by the employee;
however, you may still take the credit even if the employee did not report the
tips to you.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">The credit only applies to the tip income in excess of that
needed to bring your employee's wages up to $5.15 per hour, which was the
minimum wage on Jan. 1, 2007. (In 2007 tax legislation that was tied to passage
of the increase in the minimum wage, Congress in effect froze the FICA tax
credit based on pre-2007 law so that the credit wouldn't be affected by any
subsequent increase in the minimum wage.) In other words, to the extent the tip
income just brings the employee up to the minimum wage level, no credit is
available. Calculations are made on a monthly basis.<o:p></o:p></span></div>
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<i><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">Example:</span></i><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;"> A
waiter is employed in the ABC Restaurant. He or she is paid $2 an hour plus
tips. During the month, he or she works 160 hours for $320 and receives $2,000
in cash tips which he or she reports to his or her employer.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">The waiter's $2 an hour rate is below the $5.15 minimum wage
rate (as in effect on Jan. 1, 2007) by $3.15 an hour. Thus, for the 160 hours
worked, he or she is below the minimum rate by $504 (160 × $3.15). Therefore,
the first $504 of tip income just brings him or her up to the minimum rate. The
rest of the tip income is $1,496 ($2,000 − $504). The waiter's employer pays
Social Security taxes at the rate of 7.65% for him or her. The employer's
credit is thus $114.44 for the month: $1,496 × 7.65%.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">Social security taxes paid with respect to tip income used to
determine the credit cannot also be deducted (but you can elect not to take the
credit, in which case you can claim the deduction).<o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%;">If you have any questions relating to this credit, or wish to
discuss the refund opportunities mentioned above, please <a href="http://www.lwhcpa.com/contactus" target="_blank"><span style="color: black; mso-bidi-font-family: sans-serif; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="color: black; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black;"><span style="font-family: "times new roman";">contact us</span></span></span></a>.</span><span style="font-family: "times new roman" , serif; font-size: 12pt; line-height: 165%;"><o:p></o:p></span></div>
LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-60409803708410448322019-12-10T11:05:00.000-08:002019-12-10T11:05:02.382-08:00
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<span style="color: black; font-family: sans-serif; font-size: 14pt; line-height: 140%; mso-bidi-font-family: sans-serif;">Year-End Tax Planning Moves for Individuals<o:p></o:p></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhLqfU-cQDVQw131RW0Di6aU3wu6BYyERql-8ZdIxhhrKOGqxjkiISX4rQa-vBP5D2GHZUS-v9sIKKBEynIbSPW5TokzN4_75VRpq_Msk9IsTMhYBFo6nFAxBS01zj4jyO529azfKc5ZNM/s1600/Blog+7%252C+7A.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="166" data-original-width="303" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhLqfU-cQDVQw131RW0Di6aU3wu6BYyERql-8ZdIxhhrKOGqxjkiISX4rQa-vBP5D2GHZUS-v9sIKKBEynIbSPW5TokzN4_75VRpq_Msk9IsTMhYBFo6nFAxBS01zj4jyO529azfKc5ZNM/s1600/Blog+7%252C+7A.jpg" /></a><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">As the end of the year approaches, it is a good time to think of
planning moves that will help lower your tax bill for this year and possibly
the next. Year-end planning for 2019 takes place against the backdrop of recent
major changes in the rules for individuals and businesses. For individuals,
these changes include lower income tax rates, a boosted standard deduction,
severely limited itemized deductions, no personal exemptions, an increased
child tax credit, and a watered-down alternative minimum tax (AMT).</span><span style="color: red; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;"><o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">We have compiled a list of actions based on current tax rules
that may help you save tax dollars if you act before year-end. Not all actions
will apply in your particular situation, but you (or a family member) will
likely benefit from many of them.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">... Higher-income earners must be wary of the 3.8% surtax on
certain unearned income. The surtax is 3.8% of the lesser of: (1) net
investment income (NII), or (2) the excess of modified adjusted gross income
(MAGI) over a threshold amount ($250,000 for joint filers or surviving spouses,
$125,000 for a married individual filing a separate return, and $200,000 in any
other case). As year-end nears, a taxpayer's approach to minimizing or
eliminating the 3.8% surtax will depend on his estimated MAGI and NII for the
year. Some taxpayers should consider ways to minimize (e.g., through deferral)
additional NII for the balance of the year, others should try to see if they
can reduce MAGI other than NII, and other individuals will need to consider
ways to minimize both NII and other types of MAGI.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">... The 0.9% additional Medicare tax also may require
higher-income earners to take year-end actions. It applies to individuals for
whom the sum of their wages received with respect to employment and their
self-employment income is in excess of a threshold amount. Employers must
withhold the additional Medicare tax from wages in excess of $200,000
regardless of filing status or other income. Self-employed persons must take it
into account in figuring estimated tax. There could be situations where an
employee may need to have more withheld toward the end of the year to cover the
tax. <o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">... Long-term capital gain from sales of assets held for over
one year is taxed at 0%, 15% or 20%, depending on the taxpayer's taxable
income. The 0% rate generally applies to the excess of long-term capital gain
over any short-term capital loss to the extent that it, when added to regular
taxable income, is not more than the maximum zero rate amount (e.g., $78,750
for a married couple). If the 0% rate applies to long-term capital gains you
took earlier this year, for example you are a joint filer who made a profit of
$5,000 on the sale of stock bought in 2009, and other taxable income for 2019
is $70,000, then before year end try not to sell assets yielding a capital loss
because the first $5,000 of such losses won't yield a benefit this year. And if
you hold long-term appreciated-in-value assets, consider selling enough of them
to generate long-term capital gains sheltered by the 0% rate.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">... Postpone income until 2020 and accelerate deductions into
2019 if doing so will enable you to claim larger deductions, credits, and other
tax breaks for 2019 that are phased out over varying levels of adjusted gross
income (AGI). These include deductible IRA contributions, child tax credits,
higher education tax credits, and deductions for student loan interest. Postponing
income also is desirable for those taxpayers who anticipate being in a lower
tax bracket next year due to changed financial circumstances. Note, however,
that in some cases, it may pay to actually accelerate income into 2019. For
example, that may be the case where a person will have a more favorable filing
status this year than next, or expects to be in a higher tax bracket next year.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">…If you believe a Roth IRA is better than a traditional IRA,
consider converting traditional-IRA money invested in beaten-down stocks (or
mutual funds) into a Roth IRA in 2019 if eligible to do so. Keep in mind,
however, that such a conversion will increase your AGI for 2019, and possibly
reduce tax breaks geared to AGI (or modified AGI). </span><span style="color: red; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;"><o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">... It may be advantageous to try to arrange with your employer
to defer, until early 2020, a bonus that may be coming your way. This could cut
as well as defer your tax.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">... Many taxpayers won't be able to itemize because of the high
basic standard deduction amounts that </span><span style="font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">apply
for 2019 ($24,400 for joint filers, $12,200 for singles and for marrieds filing
separately, $18,350 for heads of household), and because many itemized
deductions have been reduced or abolished. Some taxpayers may be able to work
around these deduction restrictions by applying a bunching strategy to pull or
push discretionary medical expenses and charitable contributions into the year
where they will do some tax good. </span><span style="font-family: "Arial",sans-serif; font-size: 10pt; line-height: 165%;">If you are not sure if this
will affect you, contact us for help in determining how these changes will
impact you.</span><span style="font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;"><o:p></o:p></span></div>
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<span style="font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">... <o:p></o:p></span></div>
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<span style="font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">...
Consider using a credit card to pay deductible expenses before the end of the
year. Doing so will increase your 2019 deductions even if you don't pay your
credit card bill until after the end of the year.<o:p></o:p></span></div>
<br />
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">... Take required minimum distributions (RMDs) from your IRA or
401(k) plan (or other employer-sponsored retirement plan). RMDs from IRAs must
begin by April 1 of the year following the year you reach age 70½.<span style="mso-spacerun: yes;"> </span>Failure to take a required withdrawal can
result in a penalty of 50% of the amount of the RMD not withdrawn.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">... If you are age 70½ or older by the end of 2019, have
traditional IRAs, and particularly if you can't itemize your deductions,
consider making 2019 charitable donations via qualified charitable
distributions from your IRAs. Such distributions are made directly to charities
from your IRAs, and the amount of the contribution is neither included in your
gross income nor deductible on Schedule A, Form 1040. But the amount of the
qualified charitable distribution reduces the amount of your required minimum
distribution, which can result in tax savings.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">... Consider increasing the amount you set aside for next year
in your employer's health flexible spending account (FSA) if you set aside too
little for this year.<o:p></o:p></span></div>
<br />
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">... If you become eligible in December of 2019 to make health
savings account (HSA) contributions, you can make a full year's worth of
deductible HSA contributions for 2019.<o:p></o:p></span></div>
<br />
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">... Make gifts sheltered by the annual gift tax exclusion before
the end of the year if doing so may save gift and estate taxes. The exclusion
applies to gifts of up to $15,000 made in 2019 to each of an unlimited number
of individuals. You can’t carry over unused exclusions from one year to the
next. Such transfers may save family income taxes where income earning property
is given to family members in lower income tax brackets who are not subject to
the kiddie tax.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">These are just some of the year-end steps that can be taken to
save taxes. By </span><span class="MsoHyperlink"><span style="font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;"><a href="http://www.lwhcpa.com/contactus" target="_blank"><span style="color: #0563c1;">contacting us</span></a></span></span><span style="color: #252525; font-family: sans-serif; font-size: 10pt; line-height: 165%; mso-bidi-font-family: sans-serif;">, we can tailor a particular plan that will work best
for you.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman",serif; font-size: 12pt;"><o:p> </o:p></span></div>
LWH CPAshttp://www.blogger.com/profile/03995342191657110980noreply@blogger.com0tag:blogger.com,1999:blog-936290399587428299.post-5722043193796944862019-12-06T07:57:00.005-08:002019-12-06T07:57:59.322-08:00
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<b style="mso-bidi-font-weight: normal;"><u><span style="color: #252525; font-family: "Arial",sans-serif; font-size: 12pt; line-height: 165%; mso-bidi-font-style: italic;">Year-End Tax-Planning Moves for
Businesses & Business Owners<o:p></o:p></span></u></b></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgZkUSkHvPHPGeCK1Iq2vv9y52BEC0KrUyQ4XW7CqLONkCM0aY1k1iDIjp_geWEmSIsgSxciguh3Irwte1-nejuiuNM9ynbJDzW8fwxYUtt9MxqDq0gfIwh31NmDvuBBzWmQZJ0cDT-2is/s1600/Blog+7%252C+7A.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="166" data-original-width="303" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgZkUSkHvPHPGeCK1Iq2vv9y52BEC0KrUyQ4XW7CqLONkCM0aY1k1iDIjp_geWEmSIsgSxciguh3Irwte1-nejuiuNM9ynbJDzW8fwxYUtt9MxqDq0gfIwh31NmDvuBBzWmQZJ0cDT-2is/s1600/Blog+7%252C+7A.jpg" /></a><span style="color: #252525; font-family: "Arial",sans-serif; font-size: 10pt; line-height: 165%;">As the end of
the year approaches, it is a good time to think of planning moves that will
help lower your tax bill for this year and possibly the next. Year-end planning
for 2019 takes place against the backdrop of recent major changes in the rules
for individuals and businesses.<span style="mso-spacerun: yes;"> </span>For
businesses, the corporate tax rate has been reduced to 21%, there is no
corporate AMT, there are limits on business interest deductions, and there are
very generous expensing and depreciation rules. And non-corporate taxpayers
with qualified business income from pass-through entities may be entitled to a
special deduction.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: "Arial",sans-serif; font-size: 10pt; line-height: 165%;">We have compiled
a list of actions based on current tax rules that may help you save tax dollars
if you act before year-end. Not all actions will apply in your particular
situation, but you will likely benefit from many of them.</span><b style="mso-bidi-font-weight: normal;"><u><span style="color: #252525; font-family: "Arial",sans-serif; font-size: 12pt; line-height: 165%; mso-bidi-font-style: italic;"><o:p></o:p></span></u></b></div>
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<span style="color: #252525; font-family: "Arial",sans-serif; font-size: 10pt; line-height: 165%;">... Taxpayers
other than corporations may be entitled to a deduction of up to 20% of their
qualified business income. For 2019, if taxable income exceeds $321,400 for a
married couple filing jointly, $160,700 for singles and heads of household, and
$160,725 for marrieds filing separately, the deduction may be limited based on
whether the taxpayer is engaged in a service-type trade or business (such as
law, accounting, health, or consulting), the amount of W-2 wages paid by the
trade or business, and/or the unadjusted basis of qualified property held by
the trade or business. The limitations are phased in; for example, the phase-in
applies to joint filers with taxable income between $321,400 and $421,400 and
to single taxpayers with taxable income between $160,700 and $210,700.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: "Arial",sans-serif; font-size: 10pt; line-height: 165%;">Taxpayers may be
able to achieve significant savings with respect to this deduction by deferring
income or accelerating deductions so as to come under the dollar thresholds for
2019. Depending on their business model, taxpayers also may be able increase
the new deduction by increasing W-2 wages before year-end. The rules are quite
complex, so don't make a move in this area without consulting your tax adviser.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: "Arial",sans-serif; font-size: 10pt; line-height: 165%;">... More small
businesses are able to use the cash (as opposed to accrual) method of
accounting than were allowed to do so in earlier years. To qualify as a small
business a taxpayer must, among other things, satisfy a gross receipts test.
For 2019, the gross-receipts test is satisfied if, during a three-year testing
period, average annual gross receipts don't exceed $26 million (the dollar
amount was $25 million for 2018, and for earlier years it was $5 million). Cash
method taxpayers may find it a lot easier to shift income, for example by
holding off billings until next year or by accelerating expenses by paying
bills early or by making certain prepayments.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: "Arial",sans-serif; font-size: 10pt; line-height: 165%;">... Businesses
should consider making expenditures that qualify for the liberalized business
property expensing option. For tax years beginning in 2019, the expensing limit
is $1,020,000, and the investment ceiling limit is $2,550,000. Expensing is
generally available for most depreciable property (other than buildings) and off-the-shelf
computer software. It is also available for qualified improvement property,
roofs, HVAC, fire protection, alarm, and security systems. The generous dollar
ceilings that apply this year mean that many small and medium sized businesses
that make timely purchases will be able to currently deduct most if not all of their
outlays for machinery and equipment. The expensing deduction is not prorated
for the time that the asset is in service during the year. This can be a potent
tool for year-end tax planning. Property acquired and placed in service in the
last days of 2019, rather than at the beginning of 2020, can result in a full
expensing deduction for 2019.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: "Arial",sans-serif; font-size: 10pt; line-height: 165%;">... Businesses
also can claim a 100% bonus first year depreciation deduction for machinery and
equipment bought used (with some exceptions) or new if purchased and placed in
service this year. The 100% write off is permitted without any proration based
on the length of time that an asset is in service during the tax year. As a
result, the 100% bonus first-year write off is available even if qualifying
assets are in service for only a few days in 2019.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: "Arial",sans-serif; font-size: 10pt; line-height: 165%;">... Businesses
may be able to take advantage of the de minimis safe harbor election to expense
the costs of lower-cost assets and materials and supplies, assuming the costs
don't have to be capitalized under the Code Sec. 263A uniform capitalization
(UNICAP) rules. To qualify for the election, the cost of a unit of property
can’t exceed $5,000 if the taxpayer has an applicable financial statement (e.g.
a certified audited financial statement) or $2,500 if there is no applicable
financial statement. Where the UNICAP rules aren't an issue, consider
purchasing such qualifying items before the end of 2019.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: "Arial",sans-serif; font-size: 10pt; line-height: 165%;">…To reduce 2019
taxable income, consider deferring a debt cancellation event until 2020.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: "Arial",sans-serif; font-size: 10pt; line-height: 165%;">... To reduce
2019 taxable income, consider disposing of a passive activity in 2019 if doing
so will allow you to deduct suspended passive activity losses.<o:p></o:p></span></div>
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<span style="color: #252525; font-family: "Arial",sans-serif; font-size: 10pt; line-height: 165%;">These are just
some of the year-end steps that can be taken to save taxes. By </span><span class="MsoHyperlink"><span style="font-family: "Arial",sans-serif; font-size: 10pt; line-height: 165%;"><a href="http://www.lwhcpa.com/contactus" target="_blank"><span style="color: #0563c1;">contacting us</span></a></span></span><span style="color: #252525; font-family: "Arial",sans-serif; font-size: 10pt; line-height: 165%;">, we can tailor a particular plan that will work best for you.</span><o:p></o:p></div>
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