The Payroll Resource

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The Payroll ResourceSeptember 2011Meeting InfoSeptember 8, 2011Volume 2011, Number 7From the Desk of Betty CooneyChapter President11:30am – 1:00pmLunch ProvidedClariant Corporation7000 Monroe RdCharlotte NC 28205Thank you to all our attendees, speakers and sponsors for the all Day Seminar.It was a great success with very knowledgeable speakers, a great environmentand delicious food. It was wonderful to meet members from our fellowchapters that were able to attend.We are looking to keep the momentum going! We look forward to growing ourchapter membership, building strong internal and external relations andbecoming more involved in our community. We need all of your support toaccomplish these goals.Remember, this is your chapter. To this end, we welcome all comments andsuggestions. If anyone is interested in serving on the board or on a committeeplease send me an email, Elizabeth.cooney@twcable.com.APA Websites:APA CharlotteAPA NationalCarolinas PayrollConferenceUseful Links:Please join us at our meetings or upcoming community service events andnetwork with your fellow payroll professionals. This is a great venue to shareideas and fellowship. We are asking our members to review our website(http://ccotapa.memberlodge.org/) to ensure we have accurate information onfile for you. This will enable us to get you information timely.We look forward to seeing you at our National Payroll Week Celebration OnSeptember 8th at Clariant Corporation. Bring you thinking caps as we will bedoing some trivia on the History of payroll. We will have some great prizes.The Board hopes you can all attend and join in on the festivities.IRSDept of LaborCode of FederalRegulations for FLSANC Dept of RevenueNC Dept of LaborWith Warm Regards,Betty CooneyChapter President, Charlotte Chapter of the APA

Contact Us:Betty Cooney, CPPChapter PresidentPhone: 704-731-3180elizabeth.cooney@twcable.comMarcia Weatherington, CPPChapter Vice PresidentPhone: 704-758-5703Happy National Payroll Week!!Marcia.K.Weatherington@Lowes.comDana Chambers, CPPChapter SecretaryPhone: 704-697-5219chambersd@pginw.comSue Mulligan, CPPChapter TreasurerPhone: 704-330-6075Suzanne.mulligan@cpcc.eduSusan Morano, CPPDirector of MembershipPhone: 704-940-1133susan.morano@camoplastsolideal.comThe Charlotte Chapter of theAmerican Payroll AssociationPresentsNational Payroll Week Luncheon(East/West Conference Room – Building 4)Jennifer Stapleton, CPPDirector of HospitalityPhone: 704-632-2950JStapleton@mpay.comDebra Drum, CPPDirector of EducationPhone: 704-927-6377Debra.Drum@sonicautomotive.comKim VanGeersdaelen, CPPWebmasterPhone: 704-528-2721KimberlyV@casefarms.comBrian Koons, CPPChapter CoordinatorPhone: 973-974-2409Thursday, September 8, 2011When: 11:30 am to 1:00pmWhere: Clariant CorporationFun, Food and Prizes (Payroll Trivia Contest)Brian Koons@ADP.comLunch Sponsored ByTitan Technology Partners

National Payroll WeekSeptember 5-9, 2011http://www.nationalpayrollweek.comTake the NPW survey and be entered into a contest for aA Free PaycheckandTrip For Two To Las VegasClick Here For SurveyTake survey

Member SpotlightDebra Drum, CPPName: Debra DrumCurrent Place of Employment: Sonic Automotive, Inc.How long have you been a member of the National APA and/or local APA:I have been a National APA member since 2007. I’ve been a member of theCharlotte Chapter APA since 2007 and currently serve as Director of Education.Hobbies: Walking/Hiking, Music, Reading, Horseback RidingFavorite Things: Evening walks with my husband, Church, Animals, Learning,and, yes, PayrollFamily: Married to Keith for 4 years, two GREAT stepsons -- a 24 year old whorecently graduated from University of SC with a Double Major in Finance andAccounting and a Minor in Spanish, and a 14 year old who has just started HighSchool.Influences in your career/How did you get into payroll: I have my AssociatesDegree in Business Management and a Bachelor of Science in Accounting.Starting with my first summer Accounting position, I have been involved in payroll inalmost every company I have worked for. After going back to college later in lifeand getting my Accounting degree, I decided the part of Accounting I enjoy themost is Payroll Tax. I have worked for small companies and handled both thePayroll and Human Resources duties; I have worked for large InternationalCompanies as Payroll Tax Accountant; I have also worked for mid-size companiesas Payroll Manager. Currently, I am the Payroll Tax Accountant for SonicAutomotive, Inc. I am responsible for all the Payroll Tax Filings for about 100different FEIN’s.What would your alternate career choice be: This is definitely not the careerchoice I would have chosen right out of high school (I was voted “Quietest” out ofmy senior class) – but I have found I really enjoy teaching.What keeps you/got you started in payroll: I have always been a numbersperson. I love the variety in payroll. I love the challenge – payroll requires that youdo your best. No matter how great a company is to work for, employees will not be“happy” if their pay is not consistently correct.Favorite way to relax/blow off steam after a particularly hectic day/week: Myhusband and I have started walking every evening. We have found this is a greatway to blow off steam as well as discuss our day. I also love going horsebackriding to get away from the stress!

Free WebinarMergers and Acquisitions are again in the financial headlines and many report thatM&A is back to pre-recession levels. However, in today’s environment, Taxpayersshould anticipate higher scrutiny from employment tax authorities associated with M&Aactivity due to the recession’s impact on state unemployment trust funds.This webcast will provide insight as to the employment (including unemployment)tax impacts of mergers, acquisitions and reorganizations. Employers will learnhow to effectively manage these transactions through all phases from due diligencethrough post implementation follow-up.TALX will specifically discuss:Unemployment tax impact of experience transfers and planning strategiesRequired unemployment compliance filings and SUI rate impactTypical M&A transaction structures and the impacts on federal, state andlocal employment tax complianceHow the type of acquisition impacts compliance requirements includingForms W-2 production and W-4 and W-5 retention.Hot topics including potential successor liabilities and M&A best practiceCoverage of a Seller’s employment issues including unemployment taxcompliance requirements and how a target’s employment tax position mayenhance the value of the transactionUsing due diligence to minimize risk and to discover off balance sheet assetsThis session is specifically valuable to payroll, human resource and tax personnel withresponsibility for planning, executing or reporting internal and external M&A orreorganization activity. In addition, for those who are members of the American PayrollAssociation and are Certified Payroll Professionals, you can obtain RCH credits byattending this Webcast. To reserve a seat for this Webcast, please register early.Come learn from the experts!To RSVP use this link:http://event.on24.com/r.htm?e 351114&s 1&k 55E3DE2BF9D75B126E05F78068CB3235Webcast Confirmations and Reminders are issued by our webcast coordinator ON-24.You will receive a message indicating: Event Notification[do not reply@on24event.com].

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From Membership Director, Susan MoranoWelcome New Members!!!!!!Why Become a member of the Charlotte APANetworking with other Payroll Professionals will help enhance your careeropportunities and develop lasting relationships.Education and Training Opportunities: Monthly local chapter meetings – Earn RCH creditsStatewide ConferencesFederal, state and local regulatory updatesSeminars and Special ProgramsCPP/FPC Study GroupMonthly NewsletterReduced fees to monthly lunches, conferences and seminarsCommunity Projects and Volunteer OpportunitiesVoting rights in the election of chapter leadership“We currently have well over 100 members registered as active, includingindividual and corporate memberships, and meeting attendance is exceedinglast year’s every month. Rotating the time of day for meetings as well asmeeting locations hopefully is helping more members to be able to attend.”The membership application is available on the website.Go to www.apacharlottenc.org.Email: susan.morano@camoplastsolideal.comUpcoming EventsMark Your Calendars National Payroll Week LuncheonSeptember 8, 2011Location: Clariant Corporation The Greater Charlotte Heart WalkSeptember 17, 2011Location: Center City Charlotte Carolinas Payroll ConferenceNovember 2 – 5, 2011Location: Hilton Myrtle Beach ResortMyrtle Beach, SC October Meeting Topic - 6 Secrets to Slowing You DownTopic Speaker - Graham WunderleyOctober 20th, 2011Location: Aon Hewitt

Chapter Volunteer OpportunitiesThe Greater Charlotte Heart Walk will be held on September 17th, 2011 in CenterCity Charlotte at the intersection of Trade and Tryon Streets. The Heart Walk is theAmerican Heart Association’s largest fundraising event in the Charlotte metro area,attracting 11,000 participants and raising 1.5 million dollars to fight heart disease andstroke. Educational, wellness and children's activities begin at 7:30 a.m. and the threemile walk through beautiful Uptown begins at 9:00 a.m. Water stations and snacks willbe available. There will be three Wellness Communities that focus on the followingtopics: Create Hope, Inspire Change and Celebrate Success. Each community will beon a different corner of Trade and Tryon Streets.Heart Walk – Why Walk?Did you know that cardiovascular disease is the No. 1 killer of all Americans? Infact, someone dies from CVD every 38 seconds! Heart disease also kills more womenthan all forms of cancer combined. And congenital cardiovascular defects are the mostcommon cause of infant death from birth defects.You can help. When you join Heart Walk, you join more than a million people in300 cities across America in taking a stand against heart disease and helping savelives!The funds raised in the Heart Walk will support projects like these:Putting up-to-the-minute research into doctors’ hands so they can betterprevent and treat heart disease among patients.Groundbreaking pediatric heart and stroke research. About 36,000babies are born with heart defects each year —research is the key to savingbabies’ lives.Getting life-saving information to those who need it most – information thatcan save a life, like how to eat better, how to recognize the warning signs ofheart attack, and how to talk to a doctor about critical health choices.Get Started With Us TodayJoin our team by going to http://charlotteheartwalk.org/ & registering underour team name – Charlotte Chapter of the APA. The Wellness Communities andCheck-In will open at 7:30am. The walk officially begins at 9:00am. Parking voucherswill be available online and e-mailed to registered participants, specific parking lots areTBD. We will walk rain or shine! The three-mile walk route is fairly flat, beginning atthe intersection of Trade & Tryon Streets, continuing through the Wesley Heightsneighborhood, through several scenic parks and finishing uptown. There will beHydration Stations along the route as well as a one-mile alternative route. Some folkslike to run and rollerblade the route. Bicycles, motorcycles and skateboards are notallowed. A map of the route will be available online closer to the event. Help us reachour goal of raising 100 and recruiting 10 members to walk with us!We hope to see you with us on September 17th! Please feel to contact the CharlotteAPA Board if you are interested in joining this event at ccapa2010@yahoo.com

Charlotte APA T- ShirtsThe Charlotte APA T-Shirts have been ordered and should be arrivinglater this month. We will have a T-Shirt available at the June meetingfor members to see before purchasing.We have small, medium, large, X-Large and XX Large.The cost for each T-Shirt is 10.00.We will have order forms available at the Charlotte APA meeting.We will also email an order form to members when the T-Shirts arrive.Please make all checks out to Charlotte APACharlotte APA Newsletter ArchiveDid you know that past newsletters are available on the Charlotte APAwebsite? It is very easy to catch up on the latest chapter news andannouncements, even if you are not able to attend the monthly meetings oractivities.Go to http://www.apacharlottenc.orgLog in to the websiteSelect MembershipSelect NewslettersSelect the newsletter you would like to review from the listEnjoy!

The Charlotte, North Carolina State, South Carolina, Triad, UpstateSouth Carolina and Western Piedmont chapters of the AmericanPayroll Association are proud to presentThe 24th AnnualCarolinas Payroll Conference.Registration Deadline is September 30th, 2011www.carolinasconference.orgBelow is a link to a document that will assist you in registering forconference this year.If you have any questions regarding the registration process,please feel free to contact Tim Cochran attimcochran2009@yahoo.comThere will be an on-site party on Thursday night. All attendees areencouraged to dress in their favorite "International" style.See you in Myrtle Beach!!!!!

GOVERNMENT UPDATESThe following is a listing of important governmental updates provided bythe American Payroll Association in their September 2, 2011 issue ofPayroll Currently:APA Offers Course on Preparing for Year-End and 2012.From October 17-November 11, the American Payroll Association will offer more than50 one-day seminars on Preparing for Year-End and 2012 in cities across the country.thThis course will be offered in Charlotte on Friday, October 28 . For more details, logonto www.americanpayroll.org.State and Local News. Alabama – Jefferson County occupational license feerefund data form deadline extended Arizona – tax amnesty program established Colorado – business tax account management websitelaunched Connecticut – payroll software under withholding riskaddressed; publication on withholding calculation rulesrevised Maine – nonresident income taxability thresholdestablished Michigan – PEO licensing effective date postponed Minnesota – E-Verify requirement for state contractorsand subcontractors reinstated Missouri – withholding requirements clarified fornonresident professional athletes and entertainers New Jersey – UI/TDI/FLI taxable wage base increased New York – MCTMT applicability to temporary staffingagency employees clarified; effect of same-sex marriageon withholding and reporting explained North Carolina – small business tax amnesty programestablishedIRS Issues Final Regulations Allowing Proof of DocumentDelivery by Private Delivery Service. The IRS has issuedfinal regulations clarifying that taxpayers can prove thatfederal tax documents were delivered to the IRS and theU.S. Tax Court through the use of a designated privatedelivery service if the IRS has no record of ever havingreceived the document in question. Previously, the onlyway to prove delivery in such a situation was by the use ofregistered or certified mail. 76 Fed. Reg. 52562.SSA Properly Refused to Identify Employers Receiving'No-Match' Letters. 26 USC §6103, which prohibits thedisclosure of "return information" (including a taxpayer'sidentity) applies to the identity of employers receiving"no-match" letters (information generated from tax returnsfiled with the IRS) because employers are "taxpayers"under the Internal Revenue Code. Judicial Watch, Inc. v.Social Security Administration.Annual Federal Per Diem Rates Issued. The GeneralServices Administration has issued its annual updated listof federal maximum per diem rates for travel to locationswithin the continental U.S. Per Diem Bulletin 12-1, which iseffective for travel undertaken on or after October 1, 2011,has been posted on the APA website.

Update on All-Day SeminarOn behalf of the Charlotte Chapter APA Board we thank you forattending our seminar.Also a special thanks to our speakers: Kelly Natoli, Keith Drum,Martin Armstrong, Julie Ham, Ann Tolliver, and Kenny Colbert. Allof the speakers helped make this day a big success!Special thanks to the Employer’s Association for allowing us to usetheir facility and to Pat Oliver with UnicornHRO our lunch sponsor.Here are the top four results for the round table discussions forPayroll Best Practices.The topic choices were either Direct Deposit/Paycard orGarnishments:Direct Deposit/Payroll1. Mandate when possible2. Condition of employment3. Opt out process4. Offer PaycardsGarnishments1. Notify Employee of Garnishment2. Outsource3. EFT payments4. Centralize AdministrationAgain, we thank you for your participation and hope to see you atour next seminar. If you have any comments or suggestions for ournext seminar please send to: ccapa2010@yahoo.com

Julie Ham, Wellness Manager at Lowe’s Companies presented uswith these stretches at our All-Day Education Seminar

Suzanne.mulligan@cpcc.edu Susan Morano, CPP Director of Membership Phone: 704-940-1133 susan.morano@camoplastsolideal.com Jennifer Stapleton, CPP Director of Hospitality Phone: 704-632-2950 JStapleton@mpay.com Debra Drum, CPP Director of Education Phone: 704-927-6377