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<DIV>Good afternoon,</DIV>
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<DIV>This is a followup to last weeks e-mail.</DIV>
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<DIV>This is a time to meet your IRS FSLG Specialist, your State Social Security Coordinator and possibly your SSA Employer Services Liaison Officer.</DIV>
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<DIV>As we prepare for the IRS/SSA training in Klamath Falls we need your help. We need to know how many are interested in attending the training. Please see details below about the training. The number interested will determine the length of training to be held. Thank you to those who have already responded.</DIV>
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<LI><FONT color=#008080><STRONG>Cost - Free</STRONG></FONT>
<LI><FONT color=#008080><STRONG>Where - Klamath County offices</STRONG></FONT>
<LI><FONT color=#008080><STRONG>When - tentative Feb 24 & 25 (the number of attendees will determine if this will be two one day trainings or one two day training.</STRONG></FONT>
<LI><FONT color=#008080><STRONG>CPE's - Yes</STRONG></FONT>
<LI><STRONG><FONT color=#008080>Who should attend - Department Heads, Payroll, HR, Board members, Council members, Officers, CPA's and Legal who work with government entities or any other professional group who is involved with government entities.</FONT></STRONG>
<LI><STRONG><FONT color=#008080>Who will train - training will be presented by the Oregon State Social Security Administration, IRS and SSA</FONT></STRONG></LI></UL>
<DIV>You may be asking, will a training be coming closer to you? At this time there is only one other training on the horizon and that is the annual training in Portland sometime in the spring. </DIV>
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<DIV><FONT color=#808000 size=5><STRONG>Possible topics -</STRONG></FONT> </DIV>
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<DIV><FONT color=#800000><STRONG><FONT color=#620062>Taxable Fringe Benefits -</FONT> </STRONG></FONT></DIV>
<UL>
<LI>Reporting
<LI>Working Condition
<LI>De Minimus
<LI>Travel and Transportation Expenses
<LI>Moving Expenses
<LI>Meals and lodging
<LI>Use of Employee-owned Vehicle
<LI>Employer - Provided Vehicle
<LI>Awards and prizes
<LI>Volunteers
<LI>Allowances</LI></UL>
<DIV><STRONG><FONT color=#620062>Determining Employee or Independent Contractor Status</FONT></STRONG></DIV>
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<DIV><STRONG><FONT color=#620062>Elected, appointed and public officials</FONT></STRONG></DIV>
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<DIV><STRONG><FONT color=#620062>3402(t) - Contractor withholding</FONT></STRONG></DIV>
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<DIV>Proposed Regulations [REG-158747-06] were published in the Federal Register December 5, 2008, for new Internal Revenue Code subsection 3402(t). This subsection, created by the Tax Increase Prevention and Reconciliation Act of 2005, originally required that payments by governmental entities for goods or services after December 31, 2010, are subject to 3% income tax withholding, with some exceptions. The implementation date has now been changed by statute to payments after December 31, 2011. For more details, please see the Proposed Regulations, which can be accessed <A href="http://www.irs.gov/pub/irs-tege/2008_0104_0001_1.pdf">here</A>.</DIV>
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<DIV><STRONG><FONT color=#620062>Reporting Issues</FONT></STRONG></DIV>
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<DIV>1099 </DIV>
<DIV>W-2 </DIV>
<DIV>941 X</DIV>
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<DIV><FONT color=#620062><STRONG>IRS Compliance Checks and Audits</STRONG></FONT></DIV>
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<DIV><STRONG><FONT color=#008000 size=5>Suggestions welcome......what's on your mind!</FONT></STRONG></DIV>
<DIV><STRONG><FONT color=#008000 size=5></FONT></STRONG> </DIV>
<DIV><STRONG><FONT color=#008000 size=5></FONT></STRONG> </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></STRONG></FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG>Oregon State Social Security Coordinator</STRONG></FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG>Oregon PERS<BR>503 603-7633<BR>karen.park@state.or.us<BR><IMG alt="" hspace=0 src="cid:FOPPMYRGFZIN.IMAGE_7.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 my office hours are Monday thru Thursday 6 am to 4:30 pm</FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5></FONT> </DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5></FONT> </DIV>
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