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<DIV>FYI</DIV>
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<DIV>Thanks Lori!</DIV>
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<DIV><FONT size=2><FONT color=#800000><FONT face=Georgia>Teamwork divides the task and multiplies the success. ~Author Unknown</FONT><BR></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:MKUUFVGZYYPH.IMAGE_29.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>
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<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></FONT></FONT><BR>>>> "Stieber Lori A" <Lori.A.Stieber@irs.gov> 1/10/2011 9:22 AM >>><BR><!-- Converted from text/rtf format --><BR></DIV>
<P><I><SPAN lang=en-us><FONT face=Arial>Hi Karen, </FONT></SPAN></I></P>
<P><I><SPAN lang=en-us><FONT face=Arial>Two messages our taxpayers might be interested in hearing about ~</FONT></SPAN></I> </P>
<P><SPAN lang=en-us><FONT face=Arial size=2>One: </FONT></SPAN><BR><SPAN lang=en-us><FONT face=Arial size=2>As you may know, the exclusion under section 139B for </FONT></SPAN><BR><SPAN lang=en-us><FONT face=Arial size=2>qualified emergency responders expired with calendar year 2010. </FONT></SPAN></P>
<P><SPAN lang=en-us><FONT face=Arial size=2>For details:</FONT></SPAN> </P>
<P><SPAN lang=en-us><FONT face=Arial size=2>(</FONT></SPAN><A href="http://www.irs.gov/govt/fslg/article/0,,id=234154,00.html"><SPAN lang=en-us><U><FONT face=Arial color=#0000ff size=2>http://www.irs.gov/govt/fslg/article/0,,id=234154,00.html</FONT></U></SPAN></A><SPAN lang=en-us><FONT face=Arial size=2>) </FONT></SPAN></P><BR>
<P><SPAN lang=en-us><FONT face=Arial size=2>However, confusion remains, partly because the main text of Publication 15-B, page 21, describes the exclusion in detail but does not indicate that the provision expired. </FONT></SPAN></P>
<P><SPAN lang=en-us><FONT face=Arial size=2>There is a caution at the beginning of the publication about pending legislation, with a link to a corrections page at </FONT></SPAN><A href="http://www.irs.gov/formspubs/article/0,,id=233585,00.html"><SPAN lang=en-us><U><FONT face=Arial color=#0000ff size=2>http://www.irs.gov/formspubs/article/0,,id=233585,00.html</FONT></U></SPAN></A><SPAN lang=en-us><FONT face=Arial size=2>. Please follow this link and disregard the text on page 21 of Publication 15-B concerning the Qualified Emergency Responders. </FONT></SPAN></P><BR>
<P><SPAN lang=en-us><FONT face=Arial color=#000000 size=2><<139B_Pub15b_.pdf>> </FONT></SPAN></P>
<P><SPAN lang=en-us><FONT face=Arial size=2>Two: </FONT></SPAN><BR><SPAN lang=en-us><FONT face=Arial size=2>On a different topic, we are looking forward to participation among our State and Local Government entities at the upcoming Webinar January 27th to learn ~ </FONT></SPAN></P>
<P><SPAN lang=en-us><FONT face=Arial size=2>• What is Section 218 and why is it important to government employers and employees? </FONT></SPAN><BR><SPAN lang=en-us><FONT face=Arial size=2>• Legislative history of Section 218 </FONT></SPAN><BR><SPAN lang=en-us><FONT face=Arial size=2>• Basic concepts of Section 218 </FONT></SPAN><BR><SPAN lang=en-us><FONT face=Arial size=2>• To what government entities does Section 218 apply? </FONT></SPAN><BR><SPAN lang=en-us><FONT face=Arial size=2>• What services are excluded from Section 218? </FONT></SPAN><BR><SPAN lang=en-us><FONT face=Arial size=2>• Examples of potential Section 218 compliance issues. </FONT></SPAN><BR><SPAN lang=en-us><FONT face=Arial size=2>• <B></B></FONT><B> <FONT face=Arial>FSLG Compliance Self-Assessment Tool </FONT></B></SPAN></P>
<P><SPAN lang=en-us><FONT face=Arial size=2>Open the attached flyer for details ~ Continuing Education Credits are available!</FONT></SPAN> </P>
<P><SPAN lang=en-us><FONT face=Arial color=#000000 size=2><<218 Webinar Flyer Jan272011.doc>> </FONT></SPAN></P><BR>
<P><SPAN lang=en-us><FONT face=Arial size=2>Lori A. Stieber </FONT></SPAN><BR><SPAN lang=en-us><FONT face=Arial size=2>Federal, State, and Local Government Specialist</FONT></SPAN> <BR><SPAN lang=en-us><FONT face=Arial size=2>Badge 9311146</FONT></SPAN> <BR><SPAN lang=en-us><FONT face=Arial size=2>Internal Revenue Service</FONT></SPAN> <BR><SPAN lang=en-us><FONT face=Arial size=2>1660 Oak Street, Suite 300</FONT></SPAN> <BR><SPAN lang=en-us><FONT face=Arial size=2>M/S SE:T:GE:FSL</FONT></SPAN> <BR><SPAN lang=en-us><FONT face=Arial size=2>Salem, OR 97301</FONT></SPAN> <BR><SPAN lang=en-us><FONT face=Arial size=2>Tel: 503.587.3149</FONT></SPAN> <BR><SPAN lang=en-us><FONT face=Arial size=2>Fax: 503.585.5336</FONT></SPAN> <BR><SPAN lang=en-us><FONT face=Arial color=#000000 size=2><<218 Webinar Flyer Jan272011.doc>> </FONT></SPAN></P></BODY></HTML>