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<DIV>Good morning,</DIV>
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<DIV>The IRS Pub 963 Nov 2008 Revision is now available via the web. </DIV>
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<DIV>For those of you unfamiliar with the publication, it's a valuable resource for State and Local Government employers (employers). The title is the Federal-State Reference Guide and is a Federal-State Cooperative Publication between the Social Security Administration (SSA), the Internal Revenue Service (IRS) and the National Conference of State Social Security Administrators (NCSSSA).</DIV>
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<DIV>The guide provides state and local government employers with a resource for Social Security coverage issues as determining worker status, social security and Medicare coverage and benefits, Section 218 Agreements and other tax issues.</DIV>
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<DIV>Beware it is 190 pages long, so if you are planning to print a copy be prepared.</DIV>
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<DIV>Another great resource for employers at the same link is the Fringe Benefits Guide. It's last revision was January 2008. A new revision should take place next month, January 2009.</DIV>
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<DIV><A href="http://www.irs.gov/govt/fslg/content/0,,id=117706,00.html">http://www.irs.gov/govt/fslg/content/0,,id=117706,00.html</A></DIV>
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<DIV>If you have difficulty with the above link, here is the path to the resources</DIV>
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<DIV>1. <A href="http://www.irs.gov">www.irs.gov</A></DIV>
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<DIV>2. Government entities
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<DIV class=headerBar> <A href="http://www.irs.gov/accessibility/index.html"><IMG title=Accessibility height=0 alt=Accessibility src="cid:AKOAAKTXCAHL.IMAGE_18.gif" width=0 border=0></A> </DIV>
<DIV class=headerBar>3. Tax Information for Federal, State, & Local Governments</DIV>
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<DIV class=headerBar>4. On the left Educational Products</DIV>
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<DIV class=headerBar>5. And you're there!</DIV>
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<DIV class=headerBar>Have a great day!</DIV>
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<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG><FONT face="Brush Script MT" size=6>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:NOXIHJVYLRVV.IMAGE_19.GIF" align=baseline border=0><BR>SL2</STRONG></FONT></DIV>
<DIV><STRONG><FONT face="Footlight MT Light" color=#6147c5 size=4></FONT></STRONG> </DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5>Please note: I will be out of the office starting the afternoon of Thursday, Dec 17, 2008 returning Monday, Jan 5, 2009. </FONT></DIV>
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<DIV><FONT face="Footlight MT Light" color=#6147c5>Happy Holidays!</FONT></DIV></DIV></DIV></DIV></BODY></HTML>