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<DIV>Good morning again,</DIV>
<DIV> </DIV>
<DIV>I'd like to point out a couple of area's of interest in KayDel e-mail you may want to take advantage of. Your organization may already be using E-Verify or you may be considering it. Here's an opportunity to learn more about E-Verify.</DIV>
<DIV> </DIV>
<DIV>Also, there are many of you who have had questions concerning the HIRE Act. Here's an opportunity to learn more.</DIV>
<DIV> </DIV>
<DIV> </DIV>
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<P align=left><FONT color=#0000ff><FONT size=3><SPAN class=447363319-10062010><FONT color=#000000><FONT size=2><SPAN class=553220723-10062010><FONT color=#0000ff><FONT size=3>Free Seminar to Learn How to Use the E-Verify System</FONT> </FONT><FONT color=#000000>on July 7 from 1:00 p.m. to 3:00 p.m. at the Portland Field Office of the U.S. Citizenship and Immigration Services, 511 NW Broadway, Portland, Oregon 97209. It will be held in the second floor conference room 117. For information, contact Ed Sale at 503-326-2807 or email <A href="mailto:ed.sale@dhs.gov">ed.sale@dhs.gov</A>.</FONT></SPAN></FONT></FONT></SPAN></FONT></FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=457042517-20112009><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=457042517-20112009><FONT color=#000000 size=2><SPAN class=979451023-13042010></SPAN></FONT></SPAN></SPAN></SPAN></SPAN> </P><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=457042517-20112009><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=457042517-20112009><SPAN class=979451023-13042010>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN><FONT size=3>Free IRS Webinar - Hiring Incentives to Restore Employment (HIRE) Act<SPAN class=447363319-10062010> <SPAN class=553220723-10062010><FONT size=2> </FONT></SPAN></SPAN></FONT></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN><FONT size=3><SPAN class=447363319-10062010><SPAN class=553220723-10062010></SPAN></SPAN></FONT></SPAN><STRONG><SPAN style="FONT-WEIGHT: normal; FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial; mso-bidi-font-weight: bold"><A href="http://www.visualwebcaster.com/IRS/69705/reg.asp?id=69705"><SPAN style="mso-bidi-font-weight: normal"><FONT color=#000000>http://www.visualwebcaster.com/IRS/69705/reg.asp?id=69705</FONT></SPAN></A><o:p></o:p></SPAN></STRONG></P>
<P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold"><FONT color=#000000>July 8, 2010<o:p></o:p></FONT></SPAN></P>
<P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold"><FONT color=#000000>11:00 am - noon, Pacific Time<o:p></o:p></FONT></SPAN></P>
<P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; tab-stops: list .25in; mso-list: l0 level1 lfo1"><FONT color=#000000><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"><FONT size=2> </FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold">The HIRE payroll tax exemption and retention income tax credit <FONT color=#0000ff><SPAN class=553220723-10062010> </SPAN></FONT></SPAN></FONT></P>
<P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; tab-stops: list .25in; mso-list: l0 level1 lfo1"><FONT color=#000000><FONT face=Arial><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"><FONT size=2> </FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold">Who qualifies as an eligible individual for each benefit? <o:p></o:p></SPAN></FONT></FONT></P>
<P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; tab-stops: list .25in; mso-list: l0 level1 lfo1"><FONT color=#000000><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"><FONT size=2> </FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold">What businesses may claim each benefit <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; tab-stops: list .25in; mso-list: l0 level1 lfo1"><FONT color=#000000><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"><FONT size=2> </FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold">How businesses can claim the HIRE benefits<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><STRONG><SPAN style="FONT-WEIGHT: normal; FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold"><FONT color=#000000>Click </FONT><A href="http://www.visualwebcaster.com/IRS/69705/reg.asp?id=69705"><SPAN style="mso-bidi-font-weight: normal"><FONT color=#000000>here</FONT></SPAN></A><FONT color=#000000> to register.</FONT></SPAN></STRONG></P></SPAN></SPAN></SPAN></SPAN></SPAN>
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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:MZPAUVMKTPQJ.IMAGE_37.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>
<DIV><FONT face="Times New Roman" color=#000000>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT size=2>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</FONT>. </P></FONT></DIV><BR><BR>>>> "Marshall KayDel D" <KayDel.Marshall@irs.gov> 6/10/2010 4:22 PM >>><BR></DIV>
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<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt">Dear Business Organization:<o:p></o:p></SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"> <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-layout-grid-align: none"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial">Here are the latest IRS News Releases and Headliners to distribute to your small business members. I hope that the information will be helpful and we encourage publication in your association<st1:PersonName w:st="on">'</st1:PersonName>s magazines, newsletters, email distributions and/or website.<SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><o:p> </o:p></SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt">Below are summaries and links to the most recent headliners and news releases your members might be interested in. The title and summary are designed to give you a brief overview of the article<st1:PersonName w:st="on">'</st1:PersonName>s content -- the link to the full article is at the end of each summary. I encourage you to use any or all of these in newsletters or emails to your members, or on your web site. <o:p></o:p></SPAN></P>
<P style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 11pt"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; COLOR: black; FONT-FAMILY: Arial">If someone else in your organization is a more appropriate contact point for these types of emails, please let me know. And if you do not want to receive future emails like this one, please reply and request your name be removed.<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial">Ka<SPAN class=447363319-10062010>yDel,</SPAN></SPAN></P><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Arial"><SPAN class=447363319-10062010>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt -0.75pt; tab-stops: 190.25pt 481.25pt"><SPAN style="FONT-FAMILY: Arial"><o:p><FONT size=3></FONT></o:p></SPAN></P>
<DIV align=left><FONT face=Arial size=2>
<P align=left><B><FONT face="Vladimir Script" color=navy size=5><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 18pt; COLOR: navy; FONT-FAMILY: 'Vladimir Script'">KayDel Marshall</SPAN></FONT></B> <BR><B><I><FONT face="Lucida Sans Unicode"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Sans Unicode'">Senior Stakeholder Liaison</SPAN></FONT></I></B><BR><STRONG><EM><FONT face="Lucida Sans Unicode" size=2>Small Business & Self-Employed C/L/D</FONT></EM></STRONG><BR><B><I><FONT face="Lucida Sans Unicode" size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Sans Unicode'">1220 S.W. 3rd Avenue, Mail Stop O-185</SPAN></FONT></I></B> <BR><B><I><FONT face="Lucida Sans Unicode" size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Sans Unicode'">Portland, Oregon 97204</SPAN></FONT></I></B> <BR><B><I><FONT face="Lucida Bright"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Bright'">503-326-5240 Phone</SPAN></FONT></I></B> <BR><B><I><FONT face="Lucida Bright"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Bright'">503-326-5957 Fax</SPAN></FONT></I></B> <BR><B><I><FONT face="Lucida Bright"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Bright'">E-Mail: KayDel.Marshall@irs.gov</SPAN></FONT></I></B> <BR><B><I><FONT face="Lucida Bright"><SPAN style="FONT-WEIGHT: bold; FONT-STYLE: italic; FONT-FAMILY: 'Lucida Bright'">ID #1000843166</SPAN></FONT></I></B></P></FONT></DIV></SPAN></SPAN>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-WEIGHT: normal; FONT-SIZE: 10pt; COLOR: blue; mso-bidi-font-weight: bold"><o:p></o:p></SPAN> </P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">Announcements & Upcoming Events:</SPAN></B></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"></SPAN></B></SPAN> </P><SPAN class=storyhead><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=457042517-20112009><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=457042517-20112009><SPAN class=979451023-13042010><FONT size=3><SPAN class=447363319-10062010>FREE </SPAN>Gresham Small Business Fair <FONT color=#000000>is scheduled for June 16, 2010 at Mt. Hood Community College. Please let Gerri Raisanen at the SBDC know if you are interested in being an exhibitor by calling 503-491-7658 or email Gerri at <A title=mailto:Gerri.Raisanen@mhcc.edu href="BLOCKED::mailto:Gerri.Raisanen@mhcc.edu">Gerri.Raisanen@mhcc.edu</A> asap.<SPAN class=447363319-10062010> The Program is as follows:</SPAN></FONT></FONT></SPAN></SPAN></SPAN></SPAN></SPAN></P><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=457042517-20112009><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=457042517-20112009><FONT size=3><SPAN class=979451023-13042010><FONT color=#000000><FONT size=2><SPAN class=447363319-10062010><FONT color=#ff0000 size=4><FONT color=#ff0000 size=4>
<P align=left><FONT color=#000000><FONT size=2>Registration and Networking<SPAN class=447363319-10062010> - </SPAN></FONT></FONT></FONT></FONT>7:30 - 8 :00 a.m.</P>
<P align=left>Welcome Message from<SPAN class=447363319-10062010> </SPAN>Mayor Shane Bemis<SPAN class=447363319-10062010> - </SPAN>8:00 - 8:15 a.m.</P>
<P align=left>Panel: How to Open and<SPAN class=447363319-10062010> </SPAN>Run your Business<SPAN class=447363319-10062010> - </SPAN>8:15 - 9:30 a.m.</P>
<P align=left>Business Resource Fair<SPAN class=447363319-10062010> - </SPAN>9:30 - 11:30 a.m.</P>
<P align=left>Business Plan Workshop<SPAN class=447363319-10062010> - </SPAN>10:00 -11:00 a.m.</P>
<P align=left>Marketing Seminar: Seven Steps for<SPAN class=447363319-10062010> </SPAN>Promoting & Growing your Business<SPAN class=447363319-10062010> - </SPAN>11:30 a.m. -12:30 p.m</P>
<P align=left><FONT color=#0000ff><FONT size=3>2010 Employment & Business Fair<SPAN class=447363319-10062010> <FONT color=#000000><FONT size=2>is scheduled for June 29, 2010, from 1:30 p.m. - 5:00 p.m. at the Hilton Hotel Grand Ballroom, 921 SW Sixth Avenue, Portland, Oregon 97204 and is <FONT color=#0000ff>FREE to the Public</FONT>. Sponsored by The Hispanic Metropolitan Chamber of Commerce, the Portland Development Commission, Oregon Department of Transportation, and Worksource Portland Metro. Share information about employment and contracting opportunities with a large number of participants at this 8th Annual Fair. For exhibitor information, call 222-0280. <SPAN class=553220723-10062010><FONT color=#0000ff> </FONT></SPAN></FONT></FONT></SPAN></FONT></FONT></P>
<P align=left><FONT color=#0000ff><FONT size=3><SPAN class=447363319-10062010><FONT color=#000000><FONT size=2><SPAN class=553220723-10062010><FONT color=#0000ff><FONT size=3>Free Seminar to Learn How to Use the E-Verify System</FONT> </FONT><FONT color=#000000>on July 7 from 1:00 p.m. to 3:00 p.m. at the Portland Field Office of the U.S. Citizenship and Immigration Services, 511 NW Broadway, Portland, Oregon 97209. It will be held in the second floor conference room 117. For information, contact Ed Sale at 503-326-2807 or email <A href="mailto:ed.sale@dhs.gov">ed.sale@dhs.gov</A>.</FONT></SPAN></FONT></FONT></SPAN></FONT></FONT></P></SPAN></FONT></FONT></SPAN></FONT></SPAN></SPAN></SPAN></SPAN>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=457042517-20112009><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=457042517-20112009><FONT color=#000000 size=2><SPAN class=979451023-13042010></SPAN></FONT></SPAN></SPAN></SPAN></SPAN> </P><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=457042517-20112009><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=457042517-20112009><SPAN class=979451023-13042010>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN><FONT size=3>Free IRS Webinar - Hiring Incentives to Restore Employment (HIRE) Act<SPAN class=447363319-10062010> <SPAN class=553220723-10062010><FONT size=2> </FONT></SPAN></SPAN></FONT></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN><FONT size=3><SPAN class=447363319-10062010><SPAN class=553220723-10062010></SPAN></SPAN></FONT></SPAN><STRONG><SPAN style="FONT-WEIGHT: normal; FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial; mso-bidi-font-weight: bold"><A href="http://www.visualwebcaster.com/IRS/69705/reg.asp?id=69705"><SPAN style="mso-bidi-font-weight: normal"><FONT color=#000000>http://www.visualwebcaster.com/IRS/69705/reg.asp?id=69705</FONT></SPAN></A><o:p></o:p></SPAN></STRONG></P>
<P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold"><FONT color=#000000>July 8, 2010<o:p></o:p></FONT></SPAN></P>
<P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold"><FONT color=#000000>11:00 am noon, Pacific Time<o:p></o:p></FONT></SPAN></P>
<P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; tab-stops: list .25in; mso-list: l0 level1 lfo1"><FONT color=#000000><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"><FONT size=2> </FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold">The HIRE payroll tax exemption and retention income tax credit <FONT color=#0000ff><SPAN class=553220723-10062010> </SPAN></FONT></SPAN></FONT></P>
<P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; tab-stops: list .25in; mso-list: l0 level1 lfo1"><FONT color=#000000><FONT face=Arial><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"><FONT size=2> </FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold">Who qualifies as an eligible individual for each benefit? <o:p></o:p></SPAN></FONT></FONT></P>
<P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; tab-stops: list .25in; mso-list: l0 level1 lfo1"><FONT color=#000000><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"><FONT size=2> </FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold">What businesses may claim each benefit <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt 0.25in; TEXT-INDENT: -0.25in; tab-stops: list .25in; mso-list: l0 level1 lfo1"><FONT color=#000000><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings; mso-bidi-font-weight: bold; mso-fareast-font-family: Wingdings; mso-bidi-font-family: Wingdings"><SPAN style="mso-list: Ignore">§<SPAN style="FONT: 7pt 'Times New Roman'"><FONT size=2> </FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold">How businesses can claim the HIRE benefits<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><STRONG><SPAN style="FONT-WEIGHT: normal; FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold"><FONT color=#000000>Click </FONT><A href="http://www.visualwebcaster.com/IRS/69705/reg.asp?id=69705"><SPAN style="mso-bidi-font-weight: normal"><FONT color=#000000>here</FONT></SPAN></A><FONT color=#000000> to register.</FONT></SPAN></STRONG></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><STRONG><SPAN style="FONT-WEIGHT: normal; FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold"><FONT color=#000000 size=2></FONT></SPAN></STRONG> </P><STRONG><SPAN style="FONT-WEIGHT: normal; FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold"><o:p>
<H1 style="MARGIN: 0in 0in 0pt"><A name=1618></A><SPAN style="FONT-SIZE: 11pt; COLOR: blue"><FONT size=2>NFIB Offers Employment Law Workshops in Seattle, Spokane & Portland<o:p></o:p></FONT></SPAN></H1>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt"><A href="http://www.nfib.com/tabid/598/Default.aspx?cmsid=51617"><FONT color=#000000>http://www.nfib.com/tabid/598/Default.aspx?cmsid=51617</FONT></A><o:p></o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt"><FONT color=#000000>Small business owners by nature are extremely busy people and cannot be expected to know all they should about employment laws. Thats why NFIB is offering one-day workshops in Seattle, Spokane & Portland on knowing the very latest information that can help prevent a lawsuit. Each workshop will be led by Elizabeth Milito, senior executive counsel for the NFIB Small Business Legal Center. Six CE-CPE credits will be available and SHRM credits available. <o:p></o:p></FONT></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt"><FONT color=#000000>Cost: NFIB members - $129 per person; $149 for non-members.<SPAN style="mso-spacerun: yes"> </SPAN>The price includes all workbooks, materials, and lunch.<o:p></o:p></FONT></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><STRONG><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p><FONT color=#000000> </FONT></o:p></SPAN></STRONG></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><st1:City w:st="on"><st1:place w:st="on"><STRONG><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><FONT color=#000000>Seattle</FONT></SPAN></STRONG></st1:place></st1:City><SPAN style="FONT-SIZE: 10pt"><BR><FONT color=#000000>Tuesday, July 13 - 8:30 a.m. to 4:30 p.m.<BR>Radisson Gateway Airport Hotel - <st1:Street w:st="on"><st1:address w:st="on">18188 International Blvd.</st1:address></st1:Street><o:p></o:p></FONT></SPAN></P>
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<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><st1:City w:st="on"><STRONG><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><FONT color=#000000>Spokane</FONT></SPAN></STRONG></st1:City><SPAN style="FONT-SIZE: 10pt"><BR><FONT color=#000000>Wednesday, July 14 - 8:30 a.m. to 4:30 p.m.<BR>Wingate by <st1:place w:st="on"><st1:PlaceName w:st="on">Wyndam</st1:PlaceName> <st1:PlaceType w:st="on">Airport</st1:PlaceType></st1:place> - <st1:Street w:st="on"><st1:address w:st="on">2726 South Flint Road</st1:address></st1:Street><o:p></o:p></FONT></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT color=#000000><STRONG><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Portland</SPAN></STRONG><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><FONT color=#000000>Thursday, July 15th - 8:30 a.m. to 4:30 p.m.<BR>Sheraton Portland Airport Hotel - <st1:Street w:st="on"><st1:address w:st="on">8235 NE Airport Way</st1:address></st1:Street><o:p></o:p></FONT></SPAN></P>
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<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt"><FONT color=#000000>Learn about proper interview questions, employer-employee relationships, non-compete agreements, wage and hour problem areas, drug and alcohol dos and donts, background checks, unlawful discrimination, harassment, invasion of employees privacy, wrongful terminations, unemployment claims and workers comp.</FONT></SPAN><SPAN style="FONT-SIZE: 10pt"><o:p><STRONG><SPAN style="FONT-WEIGHT: normal; FONT-SIZE: 10pt; FONT-FAMILY: Arial; mso-bidi-font-weight: bold"><o:p><FONT color=#000000> </FONT></o:p></SPAN></STRONG></P>
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<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><FONT color=#000000><STRONG><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Pre-registration required!</SPAN></STRONG><SPAN style="FONT-SIZE: 10pt"><o:p></o:p></SPAN></FONT></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt"><FONT color=#000000>For a faxable registration form, please call or e-mail Member Support Manager Stacy Jenkins at 1-866-307-2846, </FONT><A href="mailto:stacy.jenkins@nfib.org"><FONT color=#000000>stacy.jenkins@nfib.org</FONT></A><FONT color=#000000>. <o:p></o:p></FONT></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=457042517-20112009>The Oregon </SPAN>Small Business <SPAN class=457042517-20112009>Forum <FONT color=#000000><FONT size=2> is scheduled for <SPAN class=949571122-21012010>August 24, 2010 </SPAN>from 8:00 a.m. to Noon and is hosted by the Oregon Association of Minority Entrepreneurs at 4134 N. Vancouver, Portland, Oregon. This is a FREE event for organizations that serve small business sponsored by SSA, SBA, and IRS. The Focus Area Topic is "<SPAN class=949571122-21012010>Getting Business Financing</SPAN>" <SPAN class=949571122-21012010>. </SPAN> As always, there will be an informal roundtable discussion of what services and products are available from different organizations present to enhance the success of small business in Oregon.<SPAN class=979451023-13042010> </SPAN></FONT></FONT></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=457042517-20112009><FONT color=#000000 size=2></FONT></SPAN></SPAN> </P></SPAN></SPAN></o:p></SPAN></SPAN></FONT></SPAN></SPAN>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=457042517-20112009><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><FONT size=2><SPAN class=457042517-20112009>The Oregon </SPAN>Small Business Fair <FONT color=#000000> is scheduled for Saturday, September 11, 2010, from 8:45 a.m. to 5:00 p.m. at the Oregon Convention Center, 777 NE Martin Luther King Jr. Blvd., Portland, Oregon. For exhibitor or other information, contact <A title=mailto:Linda.E.Repp@state.or.us href="mailto:Linda.E.Repp@state.or.us">Linda.E.Repp@state.or.us</A>. <SPAN class=447363319-10062010> NOTE: The entire brochure with a complete listing of known exhibitors and all the free seminars during the day can now be accessed at: <A href="http://www.portlandonline.com/smallbusinessfair/index.cfm?c=42393">http://www.portlandonline.com/smallbusinessfair/index.cfm?c=42393</A></SPAN></FONT></FONT></SPAN></SPAN></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><o:p><SPAN class=457042517-20112009>The Rogue Valley</SPAN> Business Resource Fair<SPAN class=457042517-20112009> <SPAN class=457042517-20112009><FONT color=#000000><FONT size=2>has been scheduled for Saturday, October 2, 2010 <SPAN class=447363319-10062010>from 9:00 a.m. to 2:00 p.m. </SPAN><SPAN class=447363319-10062010>at RCC/SOU <FONT size=3>Higher Education Center<FONT size=2>, </FONT></FONT></SPAN>Medford, Oregon. For exhibitor or other information, contact </FONT><A title=mailto:ainoura.oussenbec@state.or.us href="mailto:ainoura.oussenbec@state.or.us"><FONT size=2>ainoura.oussenbec@state.or.us</FONT></A><FONT size=2>. <SPAN class=447363319-10062010> This is the eighth annual Rogue Valley Business Resource Fair, a<FONT color=#0000ff> FREE</FONT> information event for small business owners and those thinking about becoming entrepreneurs. This is a special opportunity to get free consultations and attend seminars on topics critical to small businesses. Information booths will be staffed by representatives from banking, insurance and government as well as local trade organizations. Lots of seminars are offered on various topics, from Minimizing your taxes to Getting money for your business to Doing business on the Internet. For seminar information check the seminar schedule at the left. Everything the business owner will need to know to start or grow their business. The known exhibitor information and free seminar schedule can be accessed at: <A href="http://www.businessresourcefair.org/Page.asp?NavID=2">http://www.businessresourcefair.org/Page.asp?NavID=2</A></SPAN></FONT></FONT></SPAN></SPAN></o:p></SPAN></SPAN></P>
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<P><SPAN style="TEXT-DECORATION: underline"><FONT size=2><FONT color=#0000ff><SPAN class=447363319-10062010><FONT size=3>Mercy Corps Northwest Planned Classes (Call <FONT color=#000000>503-896-5080 </FONT>for Class Information):</FONT><FONT size=2><SPAN class=553220723-10062010> </SPAN></FONT></SPAN></FONT></FONT></SPAN></P>
<P><SPAN style="TEXT-DECORATION: underline"><FONT size=2><FONT color=#0000ff><SPAN class=447363319-10062010><FONT size=2><SPAN class=553220723-10062010><FONT color=#000000>Help Get Your Business Plan Written</FONT> <FONT color=#000000>- June 15</FONT></SPAN></FONT></SPAN></FONT></FONT></SPAN></P>
<P><FONT size=2>100 Ways to Promote Your Business June 16 (6-9pm)<SPAN class=553220723-10062010><FONT color=#0000ff> </FONT></SPAN></FONT></P>
<P><FONT size=2>Social Media Marketing June 23 (6-9pm)</FONT></P>
<P><SPAN style="TEXT-DECORATION: underline"><FONT size=2></FONT></SPAN></P>
<P><FONT size=2>Website Search Engine Optimization July 13 (6-9pm)</FONT></P>
<P><FONT size=2>Successful Selling July 20 (6-7:30pm)</FONT></P>
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<P><FONT size=2>Social Media Marketing August 3 (6-9pm)</FONT></P>
<P><FONT size=2>Top 15 Legal Risks of Business August 26 (6-9pm)<SPAN class=447363319-10062010> </SPAN></FONT></SPAN></FONT></SPAN></SPAN></o:p></SPAN></SPAN><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><o:p><SPAN style="FONT-FAMILY: Arial"><o:p><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><o:p><SPAN class=457042517-20112009><SPAN class=457042517-20112009></SPAN></SPAN></o:p></SPAN></SPAN></o:p></SPAN></o:p></SPAN></SPAN><FONT size=2> </FONT></P>
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<P><SPAN class=storyhead><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"><SPAN class=466385023-18022010>Oregon </SPAN>Small Business Development Centers - Workshops<SPAN class=979451023-13042010> </SPAN></SPAN></SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial"></SPAN></SPAN></P><FONT color=#000000><SPAN class=storyhead><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Visit the <SPAN class=466385023-18022010>Oregon</SPAN> Small Business Development Center website to see what workshops are coming up in your area. The SBDCs offer seminars and workshops in many areas around the state.<SPAN style="mso-spacerun: yes"> </SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Pre-registration is required.<SPAN class=storyhead> <SPAN class=466385023-18022010> Start by checking here: <A title=http://www.bizcenter.org/ href="http://www.bizcenter.org/">http://www.bizcenter.org/</A></SPAN></SPAN></SPAN></FONT> </o:p></SPAN></SPAN>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><B><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">SBA and Google Launch "Tools for Online Success" Partnership</SPAN></B><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial"> <SPAN class=447363319-10062010><STRONG> </STRONG></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A href="http://www.google.com/help/places/partners/sba/index.html">http://www.google.com/help/places/partners/sba/index.html</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial">U.S. Small Business Administration (SBA) and Google announced a new partnership and unveiled "Tools for Online Success," an array of online resources and training designed to help small business owners harness technology to grow their businesses. The site features tutorials, video testimonials, and tips from savvy small business people who have leveraged the web to become more efficient, more cost-effective, and more successful.</SPAN></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: Arial"><STRONG><SPAN style="FONT-FAMILY: Arial"><o:p><SPAN class=447363319-10062010><STRONG><FONT color=#0000ff><FONT size=3>Other SBA Resources: </FONT></FONT></STRONG></SPAN></o:p></SPAN></STRONG></SPAN><STRONG><SPAN style="FONT-SIZE: 11pt; COLOR: black; FONT-FAMILY: Arial"><o:p> <FONT size=2> Winning Federal Contracts:<SPAN class=447363319-10062010> <A href="http://www.sba.gov/fedcontractingtraining/">http://www.sba.gov/fedcontractingtraining/</A> <SPAN class=447363319-10062010><FONT color=#000000>AND The Small Business Training Network, which is a virtual campus offering online courses, publications, and other forms of technical assistance. Courses are self-paced and take about 30 minutes to complete. A brief online registeration is required.</FONT></SPAN></SPAN></FONT></o:p></SPAN></STRONG></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue; FONT-FAMILY: Arial">IRS Updates & News Releases:<o:p></o:p></SPAN></B></SPAN></P>
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<H2 style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; COLOR: blue">Recent Legislation Offers Special Tax Incentives for Small Businesses to Provide Health Care, Hire New Workers <o:p></o:p></SPAN></H2>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial"><A href="http://www.irs.gov/irs/article/0,,id=223909,00.html">http://www.irs.gov/irs/article/0,,id=223909,00.html</A><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">The Internal Revenue Service encourages small businesses to take advantage of tax-saving opportunities included in recently enacted federal legislation. A variety of business tax deductions and credits were created, extended and expanded by the American Recovery and Reinvestment Act of 2009 (<A href="http://www.irs.gov/newsroom/article/0,,id=204335,00.html">ARRA</A>), this years Hiring Incentives to Restore Employment (<A href="http://www.irs.gov/businesses/small/article/0,,id=220745,00.html">HIRE</A>) Act and the <A href="http://www.irs.gov/newsroom/article/0,,id=220809,00.html">Affordable Care Act</A>. Because some of these changes are only available this year, eligible businesses only have a few months to take action and save on their taxes. See the full article for a rundown of some of the key provisions.<o:p></o:p></SPAN></P>
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<H2 style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; COLOR: blue">IRS Offers Details on New Small Business Health Care Tax Credit<o:p></o:p></SPAN></H2>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial"><A href="http://www.irs.gov/newsroom/article/0,,id=223577,00.html">http://www.irs.gov/newsroom/article/0,,id=223577,00.html</A><o:p></o:p></SPAN></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt">The Internal Revenue Service today issued new guidance to make it easier for small businesses to determine whether they are eligible for the new health care tax credit under the Affordable Care Act and how large a credit they will receive. The guidance makes clear that small businesses receiving state health care tax credits may still qualify for the full federal tax credit. Additionally, the guidance allows small businesses to receive the credit not only for regular health insurance but also for add-on dental and vision coverage.<o:p></o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt"><A href="http://www.irs.gov/pub/irs-drop/n-10-44.pdf">Notice 2010-44</A> provides detailed guidelines, illustrated by more than a dozen examples, to help small employers determine whether they qualify for the credit and estimate the amount of the credit. The notice also requests public comment on issues that should be addressed in future guidance.<o:p></o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt"><o:p> </o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt">Included in the Affordable Care Act approved by Congress in March and signed into law by the President, the small business health care tax credit, which is in effect this year, is designed to encourage small employers to offer health insurance coverage for the first time or maintain coverage they already have.<o:p></o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt"><o:p> </o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt">In general, the credit is available to small employers that pay at least half the cost of single coverage for their employees in 2010. The credit is specifically targeted to help small businesses and tax-exempt organizations that primarily employ moderate- and lower-income workers.<o:p></o:p></SPAN></P>
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<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt">More information about the credit, including a <A href="http://www.irs.gov/pub/irs-utl/3_simple_steps.pdf">step-by-step guide</A> and <A href="http://www.irs.gov/newsroom/article/0,,id=220839,00.html">answers to frequently asked questions</A>, is available on the <A href="http://www.irs.gov/newsroom/article/0,,id=220809,00.html">Affordable Care Act page</A>.<o:p></o:p></SPAN></P>
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<H2 style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; COLOR: blue">Form to Claim Payroll Tax Exemption for Hiring New Workers Now Available<o:p></o:p></SPAN></H2>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN class=storyhead><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial"><A href="http://www.irs.gov/newsroom/article/0,,id=223606,00.html">http://www.irs.gov/newsroom/article/0,,id=223606,00.html</A><o:p></o:p></SPAN></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt">The Internal Revenue Service has issued the newly revised payroll tax form that most eligible employers can use to claim the special payroll tax exemption that applies to many new workers hired during 2010.<SPAN style="mso-spacerun: yes"> </SPAN>Designed to encourage employers to hire and retain new workers, the payroll tax exemption and the related new hire retention credit were created by the Hiring Incentives to Restore Employment (HIRE) Act signed by President Obama on March 18.<SPAN style="mso-spacerun: yes"> </SPAN>Employers who hire unemployed workers this year (after Feb. 3, 2010, and before Jan. 1, 2011) may qualify for a 6.2-percent payroll tax incentive, in effect exempting them from the employers share of Social Security tax on wages paid to these workers after March 18. This reduction will have no effect on the employees future Social Security benefits. The employees 6.2 percent share of Social Security tax and the employer and employees shares of Medicare tax still apply to all wages.<o:p></o:p></SPAN></P>
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<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal">In addition, for each qualified employee retained for at least a year whose wages did not significantly decrease in the second half of the year, businesses may claim a new hire retention credit of up to $1,000 per worker on their income tax return. Further details on both the tax credit and the payroll tax exemption can be found in a recently-expanded list of answers to <A href="http://www.irs.gov/businesses/small/article/0,,id=220745,00.html"><SPAN style="FONT-SIZE: 10pt">frequently-asked questions</SPAN></A> about the new law now.<SPAN style="mso-spacerun: yes"> </SPAN><A href="http://www.irs.gov/pub/irs-pdf/f941.pdf"><SPAN style="FONT-SIZE: 10pt">Form 941</SPAN></A>, Employers QUARTERLY Federal Tax Return, revised for use beginning with the second calendar quarter of 2010, will be filed by most employers claiming the payroll tax exemption for wages paid to qualified employees. The HIRE Act does not allow employers to claim the exemption for wages paid in the first quarter but provides for a credit in the second quarter. The <A href="http://www.irs.gov/pub/irs-pdf/i941.pdf"><SPAN style="FONT-SIZE: 10pt">instructions</SPAN></A> for the new Form 941 explain how this credit for wages paid from March 19 through March 31 can be claimed on the second quarter return.<SPAN class=storyhead><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; COLOR: blue"><o:p></o:p></SPAN></B></SPAN></P>
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<H2 style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 11pt; COLOR: blue">IRS Accepting Applications for Low Income Taxpayer Clinic Grants<o:p></o:p></SPAN></H2>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt"><A href="http://www.irs.gov/newsroom/article/0,,id=224069,00.html">http://www.irs.gov/newsroom/article/0,,id=224069,00.html</A><o:p></o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt">The Internal Revenue Service has announced the opening of the 2011 Low Income Taxpayer Clinic (LITC) grant application process. Applications must be submitted no later than July 16, 2010.<SPAN style="mso-spacerun: yes"> </SPAN>The LITC grant program is a federal program administered by the Office of the Taxpayer Advocate at the IRS. The LITC program serves individuals who have problems with the IRS and whose incomes do not exceed 250 percent of the Federal Poverty Guidelines. The LITC program also provides outreach and education to taxpayers who speak English as a second language (ESL). LITCs are independent from the IRS. Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes and other issues for free or for a nominal fee. Many clinics provide multilingual information about taxpayer rights and responsibilities.<SPAN style="mso-spacerun: yes"> </SPAN>Under the LITC grant program, the IRS awards matching grants of up to $100,000 per year to qualifying organizations to develop, expand or maintain low income taxpayer clinics. <o:p></o:p></SPAN></P>
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<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 11pt; COLOR: blue">Recent Articles from e-News for Small Businesses<o:p></o:p></SPAN></B></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 10pt">Income from fishing<o:p></o:p></SPAN></B></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt; COLOR: windowtext">The <A title=http://www.irs.gov/businesses/small/industries/article/0,,id=112707,00.html href="http://www.irs.gov/businesses/small/industries/article/0,,id=112707,00.html" target=null>Fishing Tax Center</A> provides links to the most common topics in the fishing industry including <A title=http://www.irs.gov/businesses/small/industries/article/0,,id=205527,00.html href="http://www.irs.gov/businesses/small/industries/article/0,,id=205527,00.html" target=null>recordkeeping guidelines</A> for fishermen.<o:p></o:p></SPAN></P>
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<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 10pt">Applying for an EIN requires identification of responsible party<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">All applications for an Employer Identification Number must clearly identify the applicants true owner. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">New <A title=http://www.irs.gov/businesses/small/article/0,,id=223793,00.html href="http://www.irs.gov/businesses/small/article/0,,id=223793,00.html">Headliner Volume 297</A> provides a detailed explanation of who is considered a responsible party when applying for an EIN. <o:p></o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 10pt"><o:p> </o:p></SPAN></B></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 10pt">Should you be making estimated tax payments?<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Taxpayers with income that is not subject to withholding may have to make <A title=http://www.irs.gov/publications/p505/ch02.html#d0e6371 href="http://www.irs.gov/publications/p505/ch02.html#d0e6371">estimated tax payments</A> four times a <A title=http://www.irs.gov/publications/p505/ch02.html#en_US_publink10007384 href="http://www.irs.gov/publications/p505/ch02.html#en_US_publink10007384">year</A>. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">You generally have to make estimated tax payments if you expect to owe tax, including <A title=http://www.irs.gov/businesses/small/article/0,,id=98846,00.html href="http://www.irs.gov/businesses/small/article/0,,id=98846,00.html">self-employment tax</A>, of $1,000 or more when you file your return. <o:p></o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 10pt"><o:p> </o:p></SPAN></B></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 10pt">Therapeutic Discovery Project Program<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">This new program created by the Affordable Care Act will provide tax credits and grants to small firms that show significant potential to produce new and cost-saving therapies, support jobs and increase U.S. competitiveness. Companies may submit applications for certification June 21-July 21. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Related links: <o:p></o:p></SPAN></P>
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<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; tab-stops: list .5in; mso-list: l2 level1 lfo2"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A title=http://www.irs.gov/newsroom/article/0,,id=220809,00.html?portlet=6 href="http://www.irs.gov/newsroom/article/0,,id=220809,00.html?portlet=6">Affordable Care Act Tax Provisions</A> <o:p></o:p></SPAN>
<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; tab-stops: list .5in; mso-list: l2 level1 lfo2"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A title=http://www.irs.gov/pub/irs-drop/n-10-45.pdf href="http://www.irs.gov/pub/irs-drop/n-10-45.pdf">Notice 2010-45</A> <o:p></o:p></SPAN></LI></UL>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 10pt"><o:p>Learn How IRS Audits All Kinds of Cash Intensive Businesses:<SPAN class=447363319-10062010> <A href="http://www.irs.gov/businesses/small/article/0,,id=211049,00.html">http://www.irs.gov/businesses/small/article/0,,id=211049,00.html</A></SPAN></o:p></SPAN></B></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 10pt"><o:p><SPAN class=447363319-10062010></SPAN></o:p></SPAN></B> </P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 10pt"><o:p><SPAN class=447363319-10062010></SPAN></o:p></SPAN></B><B><SPAN style="FONT-SIZE: 10pt">IRC Section 179 increase extended<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">A qualifying taxpayer can choose to treat the cost of certain property as an expense instead of depreciating it over several years. <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Recent legislation <A title=http://www.irs.gov/formspubs/article/0,,id=177054,00.html href="http://www.irs.gov/formspubs/article/0,,id=177054,00.html">extends the dates</A> for expensing depreciable business assets. <o:p></o:p></SPAN></P>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 10pt; COLOR: windowtext"><A title=http://www.irs.gov/newsroom/article/0,,id=223663,00.html href="http://www.irs.gov/newsroom/article/0,,id=223663,00.html">IR-2010-65</A> Interest Rates Remain the Same for the Third Quarter of 2010<o:p></o:p></SPAN></P>
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<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 10pt">Tax relief in disaster situations<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">With the severe storms and flooding this spring some victims may qualify for <A title=http://www.irs.gov/newsroom/article/0,,id=108362,00.html href="http://www.irs.gov/newsroom/article/0,,id=108362,00.html">tax relief</A> that includes postponed filing dates and penalty waivers. <o:p></o:p></SPAN></P>
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<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 10pt">Good planning can help small businesses recover from a disaster<SPAN class=447363319-10062010> </SPAN></SPAN></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">Audio presentations offer tips to stay in business after a major disaster: <o:p></o:p></SPAN></P>
<UL style="MARGIN-TOP: 0in" type=disc>
<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; tab-stops: list .5in; mso-list: l1 level1 lfo3"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A title=http://www.tax.gov/audio_disaster/continuity.mp3 href="http://www.tax.gov/audio_disaster/continuity.mp3">Continuity Planning and Other Tips</A> to Stay in Business after a Major Disaster <o:p></o:p></SPAN>
<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; tab-stops: list .5in; mso-list: l1 level1 lfo3"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A title=http://www.tax.gov/audio_disaster/insurance.mp3 href="http://www.tax.gov/audio_disaster/insurance.mp3">Insurance Coverage and Other Emergency Planning Tips</A> to Help Your Business Survive a Major Disaster <o:p></o:p></SPAN>
<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; tab-stops: list .5in; mso-list: l1 level1 lfo3"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial"><A title=http://www.tax.gov/audio_disaster/recordkeeping.mp3 href="http://www.tax.gov/audio_disaster/recordkeeping.mp3">Recordkeeping and Reconstructing Business Records</A> to Help Your Business Survive a Major Disaster <o:p></o:p></SPAN></LI></UL>
<P style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><B><SPAN style="FONT-SIZE: 10pt"><o:p> </o:p></SPAN></B></P>
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