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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'">Good morning,</SPAN></FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'">Training materials have been sent to all registered. Please let me know if you registered and did not receive the materials.</SPAN></FONT><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><STRONG><B><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'">If you work in HR, Payroll, Payables, Finance, Contracts, set policy, work with a state or local government entity in the CPA or legal fields, this training is for you! </SPAN></FONT></B></STRONG></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><STRONG><B><FONT face="Footlight MT Light" color=navy size=6><SPAN style="FONT-SIZE: 24pt; COLOR: navy; FONT-FAMILY: 'Footlight MT Light'">The Compliance Challenge - Social Security and Federal Tax issues</SPAN></FONT></B></STRONG></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'">Oregon</SPAN></FONT><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"> State</SPAN></FONT><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"> Social Security Administration (OSSSA), Internal Revenue Service (IRS) and Social Security Administration (SSA) </SPAN></FONT></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'">COST - <STRONG><B><FONT face="Footlight MT Light" color=navy><SPAN style="COLOR: navy; FONT-FAMILY: 'Footlight MT Light'">FREE</SPAN></FONT></B></STRONG></SPAN></FONT></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'">WHEN - May 18 & 19, 2010</SPAN></FONT></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"> 7:30 to 8:30 sign in </SPAN></FONT></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"> 8:30 to 4:30</SPAN></FONT></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"> <STRONG><B><FONT face="Footlight MT Light" color=#400080><SPAN style="COLOR: #400080; FONT-FAMILY: 'Footlight MT Light'">Separate agenda's for each day!</SPAN></FONT></B></STRONG></SPAN></FONT></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"><BR>WHERE - Bonneville Power Administration Building <BR> 911 NE 11th Avenue</SPAN></FONT></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"> Portland, OR 97232-4128</SPAN></FONT></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"> <STRONG><B><FONT face="Footlight MT Light" color=#400080><SPAN style="COLOR: #400080; FONT-FAMILY: 'Footlight MT Light'">Directions attached</SPAN></FONT></B></STRONG></SPAN></FONT></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><STRONG><B><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'">Continuing Professional Education credits available - a possible 14 hours</SPAN></FONT></B></STRONG></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><STRONG><B><FONT face="Footlight MT Light" color=#400040 size=5><SPAN style="FONT-SIZE: 18pt; COLOR: #400040; FONT-FAMILY: 'Footlight MT Light'">This training is important to your organization!</SPAN></FONT></B></STRONG><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"> </SPAN></FONT></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'">The State Social Security Administration (OSSSA) partners with the Federal Internal Revenue Service (IRS) and the Social Security Administration (SSA), to provide continued education for all state and local government employers to keep current on Federal tax law. </SPAN></FONT></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><STRONG><B><FONT face="Footlight MT Light" color=blue size=5><SPAN style="FONT-SIZE: 18pt; COLOR: blue; FONT-FAMILY: 'Footlight MT Light'">Register Now!</SPAN></FONT></B></STRONG><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"> Complete the registration attached and return by e-mail, Fax or mail. </SPAN></FONT></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><STRONG><B><FONT face="Footlight MT Light" color=#ff0080 size=4><SPAN style="FONT-SIZE: 14pt; COLOR: #ff0080; FONT-FAMILY: 'Footlight MT Light'">GET ANSWERS TO QUESTIONS SUCH AS THESE</SPAN></FONT></B></STRONG></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"><BR>What is the difference between an IRS compliance check and an audit? </SPAN></FONT></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'">When is a meal reimbursement non-taxable to the employee? <BR>If one person pays for a group and is reimbursed, who is liable for the taxes and when? <BR>Is a clothing allowance taxable? <BR>When is a W-9 required? Do we have to keep a hard copy or is an electronic form acceptable? <BR>What method should be used to calculate the benefit of the use of the agency vehicle? Is it even taxable? <BR>Is that independent contractor really an employee? <BR>Is that elected official subject to social security? <BR>How do we file W-2's online? Who can file online? <BR>How can we verify TIN's and SSN's? <BR>Are stipends taxable? <BR>Not all state and local government employees are subject to Social Security and Medicare? Really? <BR>Can a Judge be an independent contractor? <BR>Does IRC 3402(t) pertain to your agency? Do you make $100,000,000 or more in payments for property or services? <BR>Taxable fringe benefits for volunteers and independent contractors? <BR>What constitutes a temporary work place? <BR>What about that gift card? Why is it taxable? <BR>When is it acceptable to give both a W-2 and a 1099? <BR>Is that transportation allowance taxable? <BR>How do we treat income of a foreign worker? <BR>What if we have been withholding Social Security or Medicare in error? Now what? <BR>What constitutes an accountable plan? <BR>Do we have to use the Federal per diem rate? <BR>What if we pay over the Federal per diem rate? <BR>Do we have to reimburse expenses or pay per diem?</SPAN></FONT></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><STRONG><B><FONT face="Brush Script MT" color=#6147c5 size=6><SPAN style="FONT-SIZE: 24pt; COLOR: #6147c5; FONT-FAMILY: 'Brush Script MT'">Karen Park</SPAN></FONT></B></STRONG></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><STRONG><B><FONT face="Footlight MT Light" color=#6147c5 size=4><SPAN style="FONT-SIZE: 13.5pt; COLOR: #6147c5; FONT-FAMILY: 'Footlight MT Light'">Oregon</SPAN></FONT></B></STRONG><STRONG><B><FONT face="Footlight MT Light" color=#6147c5 size=4><SPAN style="FONT-SIZE: 13.5pt; COLOR: #6147c5; FONT-FAMILY: 'Footlight MT Light'"> State</SPAN></FONT></B></STRONG><STRONG><B><FONT face="Footlight MT Light" color=#6147c5 size=4><SPAN style="FONT-SIZE: 13.5pt; COLOR: #6147c5; FONT-FAMILY: 'Footlight MT Light'"> Social Security Coordinator</SPAN></FONT></B></STRONG></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><STRONG><B><FONT face="Footlight MT Light" color=#6147c5 size=4><SPAN style="FONT-SIZE: 13.5pt; COLOR: #6147c5; FONT-FAMILY: 'Footlight MT Light'">Oregon</SPAN></FONT></B></STRONG><STRONG><B><FONT face="Footlight MT Light" color=#6147c5 size=4><SPAN style="FONT-SIZE: 13.5pt; COLOR: #6147c5; FONT-FAMILY: 'Footlight MT Light'"> PERS</SPAN></FONT></B></STRONG><B><FONT face="Footlight MT Light" color=#6147c5 size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 13.5pt; COLOR: #6147c5; FONT-FAMILY: 'Footlight MT Light'"><BR><STRONG><B><FONT face="Footlight MT Light"><SPAN style="FONT-FAMILY: 'Footlight MT Light'">503 603-7633</SPAN></FONT></B></STRONG><BR><STRONG><B><FONT face="Footlight MT Light"><SPAN style="FONT-FAMILY: 'Footlight MT Light'">karen.park@state.or.us</SPAN></FONT></B></STRONG><BR><IMG height=37 src="cid:OYJEWHBYCAJU.IMAGE_12.gif" width=43 align=baseline border=0><BR><STRONG><B><FONT face="Footlight MT Light"><SPAN style="FONT-FAMILY: 'Footlight MT Light'">SL2</SPAN></FONT></B></STRONG></SPAN></FONT></B></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" size=4><SPAN style="FONT-SIZE: 14pt; FONT-FAMILY: 'Footlight MT Light'"></SPAN></FONT> </P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Footlight MT Light" color=#6147c5 size=4><SPAN style="FONT-SIZE: 14pt; COLOR: #6147c5; FONT-FAMILY: 'Footlight MT Light'">Please note my office hours are Monday thru Thursday 6 am to 4:30 pm</SPAN></FONT></P></DIV>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman" color=black size=2><SPAN style="FONT-SIZE: 10pt; COLOR: black">CONFIDENTIALITY NOTE: All information in this email, including attachments, is approved solely for delivery to and authorized use by intended recipients. Use, dissemination, distribution, or reproduction of this message and/or any of its attachments by unintended recipients is not authorized and may be unlawful. If you are not an intended recipient of this message or an authorized assistant to an intended recipient, please notify the sender by replying to this message and then delete it from your system</SPAN></FONT><FONT color=black><SPAN style="COLOR: black">. </SPAN></FONT></P></DIV></DIV></BODY></HTML>