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<DIV>Good afternoon,</DIV>
<DIV> </DIV>
<DIV>After learning from an employer about the answer they received from the Department of Revenue I check with my contact and here is an update to the previous e-mail concerning the state withholding on the $30.</DIV>
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<DIV>Have a great day!</DIV>
<DIV> </DIV>
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<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG><FONT face="Brush Script MT" size=5>Karen Park<BR></FONT>State Social Security Coordinator<BR>Oregon PERS<BR>503 603-7633<BR>karen.park@state.or.us<BR><IMG alt="" hspace=0 src="cid:YMCOOVYDSUSP.IMAGE_1.GIF" align=baseline border=0><BR>SL2</STRONG></FONT><BR><BR>>>> On 12/4/2008 at 2:49 PM, in message </DIV>
<DIV style="PADDING-LEFT: 7px; MARGIN: 0px 0px 0px 15px; BORDER-LEFT: #050505 1px solid; BACKGROUND-COLOR: #f3f3f3"><SPAN style="FONT: 14pt Arial; COLOR: #000000"> </SPAN><SPAN style="FONT: 16pt Footlight MT Light; COLOR: #000000">Good afternoon Karen, </SPAN><FONT face=Arial> </SPAN><FONT face=Arial><BR></SPAN><FONT face=Arial> </SPAN> <FONT face=Arial> </SPAN><SPAN style="FONT: 16pt Footlight MT Light; COLOR: #000000"> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> <BR></SPAN><FONT face=Arial> </SPAN> <FONT face=Arial> </SPAN><SPAN style="FONT: 16pt Footlight MT Light; COLOR: #000000">I finally have the information you need. When I originally e-mailed you back on 11/06/08 regarding the volunteer firefighters, the information I gave you was correct. We had not yet adopted the federal exclusion. <BR> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial><BR></SPAN><FONT face=Arial> </SPAN> <FONT face=Arial> </SPAN><SPAN style="FONT: 16pt Footlight MT Light; COLOR: #000000">I have spoken with the payroll program manager and it has been determined that we will start following the federal guidelines and allow the exclusion up to the first $30.00 a month for any monies not reimbursed by a qualified plan for emergency personnel and EMT's. </SPAN><FONT face=Arial></SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 16pt Footlight MT Light; COLOR: #000000"> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial><BR></SPAN><FONT face=Arial> </SPAN> <FONT face=Arial> <BR></SPAN><FONT face=Arial> </SPAN> <FONT face=Arial> <BR></SPAN><FONT face=Arial> </SPAN> <FONT face=Arial> <BR> </SPAN><SPAN style="FONT: bold 16pt Footlight MT Light; COLOR: #000000"> </SPAN><SPAN style="FONT: bold 16pt Footlight MT Light; COLOR: #000000"> </SPAN><SPAN style="FONT: bold 11pt Comic Sans MS; COLOR: #ff0000"> CONFIDENTIALITY NOTICE </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: bold 11pt Comic Sans MS; COLOR: #ff0000"> </SPAN><SPAN style="FONT: bold 11pt Comic Sans MS; COLOR: #ff0000"> </SPAN><SPAN style="FONT: bold 11pt Comic Sans MS; COLOR: #ff0000"> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 9pt Comic Sans MS; COLOR: #ff0000"> This e-mail may contain information that is privileged, confidential, or otherwise exempt from disclosure under applicable law. If you are not the addressee or it appears from the context or otherwise that you have received this e-mail in error, please advise me immediately by reply e-mail, keep the contents confidential, and immediately delete the message and any attachments from your system. </SPAN><FONT face=Arial> </SPAN><FONT face=Arial><BR></SPAN><FONT face=Arial><BR> </SPAN> <FONT face=Arial> <FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><SPAN style="FONT: 21pt Arial; COLOR: #6147c5"><BR></SPAN><FONT face=Arial></SPAN><FONT face=Arial>Karen Park <BR><FONT face=Arial><SPAN style="FONT: 21pt Arial; COLOR: #6147c5"> </SPAN><FONT face=Arial> <BR></SPAN><FONT face=Arial></SPAN><FONT face=Arial>I apologize for not getting back to you sooner. I checked with my sources here and was told that we have not adopted the IRS change that allows the first $30.00 to be exempt. </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #6147c5"> </SPAN><FONT face=Arial> <BR> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> <BR>The rules still remain the same: </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #6147c5"> </SPAN><FONT face=Arial> <BR></SPAN><FONT face=Arial></SPAN><FONT face=Arial>Volunteers are defined as someone who receives NO compensation of any kind for performing services for a group or organization. </SPAN><FONT face=Arial> </FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></DIV>
<DIV style="PADDING-LEFT: 7px; MARGIN: 0px 0px 0px 15px; BORDER-LEFT: #050505 1px solid; BACKGROUND-COLOR: #f3f3f3" align=left><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial></SPAN><SPAN style="FONT: 21pt Arial; COLOR: #6147c5"> </SPAN><FONT face=Arial> <BR></SPAN><FONT face=Arial></SPAN><FONT face=Arial>Any type of compensation, whether it is monetary (cash or per diem payment) or non monetary (movie tickets, ski lift tickets) is considered wages and therefore taxable. </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #6147c5"> </SPAN><FONT face=Arial> <BR> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #6147c5"> </SPAN><FONT face=Arial> <BR> </SPAN><FONT face=Arial></SPAN><FONT face=Arial> If the person is employed temporarily as an emergency forest firefighter, wages are exempt from withholding. (OAR 150 316.162). Otherwise, any compensation received is considered to be taxable wages for withholding tax purposes. </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #6147c5"> </SPAN><FONT face=Arial> <BR> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #6147c5"> </SPAN><FONT face=Arial> <BR></SPAN><FONT face=Arial></SPAN><FONT face=Arial>Oregon does not always follow the federal treatment. </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #6147c5"> </SPAN><FONT face=Arial> <BR> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> <BR> </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #6147c5"> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #6147c5"> </SPAN><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial> </SPAN><FONT face=Arial> <BR> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> -----Original Message----- <BR> </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #6147c5"> </SPAN><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> <BR></SPAN><FONT face=Arial></SPAN><FONT face=Arial> I appreciate your help clarifying the state's position on the state withholding for this group and issue. Employers are getting conflicting answers and are wanting to be compliant. <BR> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> <BR></SPAN><FONT face=Arial></SPAN><FONT face=Arial> As indicated by the information on the exclusion for volunteer firefighters and emergency responders, up to $30 for each month of service during a calendar year may be excluded from income for income tax, social security and Medicare withholdings <BR> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> _____ <BR> <BR> </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"> </SPAN><FONT face=Arial> Further guidance was given as follows: </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"> <BR> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"> <BR></SPAN><FONT face=Arial></SPAN><FONT face=Arial>Hi Karen. </FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></DIV>
<DIV style="PADDING-LEFT: 7px; MARGIN: 0px 0px 0px 15px; BORDER-LEFT: #050505 1px solid; BACKGROUND-COLOR: #f3f3f3" align=left><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT></FONT> </DIV>
<DIV style="PADDING-LEFT: 7px; MARGIN: 0px 0px 0px 15px; BORDER-LEFT: #050505 1px solid; BACKGROUND-COLOR: #f3f3f3" align=left><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial><FONT face=Arial>I got further guidance on the question about quarterly payments as it relates to Exclusion for Firefighters and Emergency Responders. Here is the response: </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"> </SPAN><FONT face=Arial> <BR> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"> </SPAN><FONT face=Arial> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"> </SPAN><FONT face=Arial> <BR></SPAN><FONT face=Arial></SPAN><FONT face=Arial></SPAN><FONT face=Arial></SPAN><FONT color=#000000><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"><FONT size=4><FONT color=#000000>The frequency of payment should be irrelevant. The way the statute is written, the excludable amount is $30 for each month in which volunteer services were performed. It does not matter which months the volunteer worked in, or even how much was earned in a particular month.</FONT> </FONT></SPAN><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"><FONT size=4> </FONT></SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> <BR> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN><FONT color=#000000><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"> </SPAN></FONT></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> <BR></SPAN></FONT><FONT face=Arial></SPAN><FONT face=Arial></SPAN><FONT face=Arial><FONT size=4></SPAN><FONT color=#000000><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"><FONT size=4><FONT color=#000000>If a volunteer serves in three consecutive months, then a quarterly payment that excludes up to $90 is appropriate; however, the exclusion could be applied on a weekly, monthly, annual, etc., basis as well. If the employee only provided services in one of the three months of the quarter, then the exclusion can only be $30, regardless of total earnings or services.</FONT> </FONT></SPAN><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"><FONT size=4> </FONT></SPAN></FONT></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> <BR> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN><FONT color=#000000><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"> </SPAN></FONT></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> <BR> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"><FONT color=#000000 size=4> <BR> </FONT></SPAN><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4></SPAN><FONT color=#000000><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"><FONT color=#000000 size=4>Cheryl J. Powers</FONT> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"> </SPAN></FONT></FONT><FONT face=Arial><FONT size=4> <BR> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> Manager - Federal, State and Local Governments </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"><FONT color=#000000 size=4> <BR> </FONT></SPAN><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> Pacific Coast Area </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"><FONT color=#000000 size=4> <BR> </FONT></SPAN><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"><FONT color=#000000 size=4> <BR> </FONT></SPAN><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> Desk: 925-974-3827 </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"><FONT color=#000000 size=4> <BR> </FONT></SPAN><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> FAX: 925-9743845 </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"><FONT color=#000000 size=4> <BR> </FONT></SPAN><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </SPAN></FONT><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"><FONT color=#000000><FONT size=4> <BR></FONT> </FONT></SPAN><FONT face=Arial> _____ <BR> <BR></SPAN><FONT face=Arial></SPAN><FONT face=Arial></SPAN><FONT face=Arial>Thank you and I look forward to hearing from you. FYI.....We are looking at the week of the 17th for the IRS phone forum. It would be nice to have a reply prior to the phone forum <BR> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> <BR> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> <BR> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> <BR> </SPAN><FONT face=Arial> </SPAN><FONT face=Arial> <BR></SPAN><FONT face=Arial></SPAN><FONT face=Arial></SPAN><FONT face=Arial></SPAN><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"><FONT color=#000000><FONT size=4>Karen Park <BR></FONT></FONT></SPAN><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"><FONT color=#000000 size=4>State Social Security Coordinator <BR>Oregon PERS <BR>503 603-7633 <BR>karen.park@state.or.us <BR> <BR>SL2 </FONT></SPAN><FONT face=Arial><FONT size=4> </SPAN></FONT><FONT face=Arial><FONT size=4> </FONT><BR> </SPAN><FONT face=Arial> <BR> </SPAN><FONT face=Arial> </SPAN><FONT color=#000000><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"> </SPAN><SPAN style="FONT: 21pt Arial; COLOR: #0000ff"> 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