<HTML xmlns:o = "urn:schemas-microsoft-com:office:office"><HEAD>
<META http-equiv=Content-Type content="text/html; charset=utf-8">
<META content="MSHTML 6.00.2900.6082" name=GENERATOR></HEAD>
<BODY style="MARGIN: 4px 4px 1px; FONT: 10pt Tahoma">
<DIV>Good morning,</DIV>
<DIV> </DIV>
<DIV>I'm passing along the information below as an FYI.</DIV>
<DIV> </DIV>
<DIV>Also, I wanted to let you know I will be away from the office for an undetermined time (six weeks to two months) to attend to the needs of my husband during and after surgery. </DIV>
<DIV> </DIV>
<DIV>As in the past I will checking my e-mails and voice mails, Monday through Thursday. Please copy Pamella Johnson on all of your e-mails, <A href="mailto:pamella.johnson@state.or.us">pamella.johnson@state.or.us</A> , 503 598-3533. She will be able to reach in urgent matters by phone.</DIV>
<DIV> </DIV>
<DIV>You may also contact as always Tim Beard (SSA) and Lori Stieber (IRS) with the appropriate questions. See their contact information below.</DIV>
<DIV> </DIV>
<DIV>Tim Beard</DIV>
<DIV><A href="mailto:tim.beard@ssa.gov">tim.beard@ssa.gov</A></DIV>
<DIV>206 615-2125</DIV>
<DIV> </DIV>
<DIV>Lori Stieber</DIV>
<DIV><A href="mailto:lori.a.stieber@irs.gov">lori.a.stieber@irs.gov</A></DIV>
<DIV>503 587-3149</DIV>
<DIV> </DIV>
<DIV> </DIV>
<DIV> </DIV>
<DIV>
<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:OVJIEOHQHGIW.IMAGE_17.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>>>> TAVARES Cathleen M <cathleen.m.tavares@dor.state.or.us> 5/27/2011 9:06 AM >>><BR></DIV>
<DIV align=center><FONT face="Trebuchet MS" size=2><SPAN class=066084915-27052011><STRONG>Payrolltax News LISTSERV<BR>June 2011<BR><BR>Please provide this information to anyone who might benefit from it. </STRONG></SPAN></FONT></DIV>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><o:p> </o:p></P>
<P class=pa0 style="MARGIN: 0in 0in 0pt"><STRONG><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 12.0pt"><SPAN class=066084915-27052011>I. </SPAN>Information from the IRS</SPAN></STRONG><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 12.0pt">:</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-family: Arial"><o:p></o:p></SPAN></P>
<P class=pa0 style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-family: Arial"> <o:p></o:p></SPAN></P>
<P class=pa0 style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt">The IRS is now providing information on retirement plans ranging from choosing one for your company to answering frequently asked questions on taking money out of your plan – all for free! <BR><BR>The <I style="mso-bidi-font-style: normal"><U><SPAN style="COLOR: blue"><A title=blocked::http://www.irs.gov/retirement/article/0,,id=122823,00.html href="http://www.irs.gov/retirement/article/0,,id=122823,00.html">Retirement News for Employers</A></SPAN></U></I> Newsletter is an electronic newsletter with retirement plan information for business owners and their tax advisors. We encourage you to use our articles in your own newsletters. They provide reliable information and save you the trouble of creating your own content on current retirement plan topics. <o:p></o:p></SPAN></P>
<P class=pa0 style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial"><o:p> </o:p></SPAN></P>
<P class=pa0 style="MARGIN: 0in 0in 0pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt">Some of their recent articles include:</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial"><o:p></o:p></SPAN></B></P>
<P class=pa0 style="MARGIN: 6pt 0in 0pt 0.5in; TEXT-INDENT: -0.25in; tab-stops: list .5in"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings"><SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: Wingdings"> <SPAN class=066084915-27052011>**</SPAN></SPAN></B><SPAN class=a0><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt">Fixing Common Plan Mistakes</SPAN></B></SPAN><SPAN class=a0><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt"> - </SPAN></SPAN><SPAN class=a0><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: 'HelveticaNeueLT Std Lt Cn'">presents common mistakes found in retirement plans and explains how to find it, fix it and prevent it from happening again. Examples of mistakes featured in past editions include “Failure to Obtain Spousal Consent,” and “Vesting Errors in Defined Contribution Plans.”</SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: 'HelveticaNeueLT Std Lt Cn'"><o:p></o:p></SPAN></P>
<P class=default style="MARGIN: 6pt 0in 0pt 0.5in; TEXT-INDENT: -0.25in; LINE-HEIGHT: 12.05pt; tab-stops: list .5in"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-fareast-font-family: Wingdings"> <SPAN class=066084915-27052011>**</SPAN></SPAN></B><SPAN class=a0><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt">We’re Glad You Asked</SPAN></B></SPAN><SPAN class=a0><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt">! - </SPAN></SPAN><SPAN class=a0><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: 'HelveticaNeueLT Std Lt Cn'">Answers retirement plan questions from employers like you.</SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: 'HelveticaNeueLT Std Lt Cn'"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 6pt 0in 0pt 31.35pt"><SPAN class=a0><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: 'HelveticaNeueLT Std Med Cn'"><SPAN class=066084915-27052011>**</SPAN>Timing is Everything</SPAN></B></SPAN><SPAN class=a0><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: 'HelveticaNeueLT Std Med Cn'"> </SPAN></SPAN><SPAN class=a0><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: 'HelveticaNeueLT Std Lt Cn'">–Has plain-language explanations about retirement you can share with <SPAN style="mso-spacerun: yes"> </SPAN>your employees such as: “Why Participate in a Retirement Plan?” and “How Much Can You Contribute to your Retirement Plan?”<BR style="mso-special-character: line-break"><BR style="mso-special-character: line-break"></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial">This newsletter contains plain-language articles<SPAN style="BACKGROUND: white"> on common retirement plans such as SEP, SIMPLE IRA, 401(k) and 403(b) plans. </SPAN>We have included a </SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt"><A title=blocked::https://service.govdelivery.com/service/multi_subscribe.html?code=USIRS href="https://service.govdelivery.com/service/multi_subscribe.html?code=USIRS"><SPAN style="mso-bidi-font-family: Arial">subscribe</SPAN></A></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial"> link that can be used on your websites, mailings and newsletters. You can also get additional information including Types of Plans and FAQs on IRS.gov under the </SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt"><A title=blocked::http://www.irs.gov/retirement/index.html href="http://www.irs.gov/retirement/index.html"><SPAN style="mso-bidi-font-family: Arial">Retirement Plans Community</SPAN></A></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial"> tab. </SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt"><o:p></o:p></SPAN></P><!-- Converted from text/rtf format -->
<P><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-family: Arial"><BR>II. </SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial">Upcoming Events (June 2011): </SPAN></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial"><SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></SPAN></P>
<P style="MARGIN-LEFT: 5.7pt; TEXT-INDENT: -5.7pt; tab-stops: 31.35pt 34.2pt 37.05pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial"><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN>A. “</SPAN></B><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt">Smart Leasing-What You Need to Know before Signing on the Dotted Line</SPAN></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold">”.</SPAN><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial"><BR><BR><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN>When: <SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial">June 2nd.<BR><B style="mso-bidi-font-weight: normal"><SPAN style="mso-spacerun: yes"> </SPAN>Where: </B>Conference Center, Gresham City Hall<B style="mso-bidi-font-weight: normal"><BR><SPAN style="mso-spacerun: yes"> </SPAN></B>133 NW Eastman Parkway, Gresham OR<B style="mso-bidi-font-weight: normal"> <BR><SPAN style="mso-spacerun: yes"> </SPAN>Contact for reservations: 503 618-2872 </B>or e-mail<B style="mso-bidi-font-weight: normal"> <SPAN style="mso-spacerun: yes"> </SPAN><A href="mailto:smallbusiness@greshamoregon.gov">smallbusiness@greshamoregon.gov</A><BR><BR>This free event </B>will provide you with excellent information about such topics as </SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold">how to negotiate a commercial lease, <SPAN style="mso-spacerun: yes"> </SPAN>understanding the “lingo” and costs of a lease agreement and spotting other lease requirements that can cost you money. <SPAN style="mso-spacerun: yes"> </SPAN>There is still plenty of time to sign up.<o:p></o:p></SPAN></P>
<P><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold">For more information, go to <A href="http://www.greshamoregon.gov/work/small-business/">http://www.greshamoregon.gov/work/small-business</A> <SPAN style="mso-spacerun: yes"> </SPAN>under “<B><I style="mso-bidi-font-style: normal">We Want <BR>You Here Event”<o:p></o:p></I></B></SPAN></P>
<P style="MARGIN-LEFT: 0.75in; TEXT-INDENT: -0.25in; tab-stops: list .75in; mso-list: l1 level1 lfo2"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: 'Trebuchet MS'; mso-bidi-font-weight: bold; mso-fareast-font-family: 'Trebuchet MS'"><SPAN style="mso-list: Ignore">B.<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt">"9<SUP>th</SUP> Annual Employment and Business Fair” <BR>Sponsored by the Hispanic Metropolitan Chamber of Commerce and American Family Insurance.<BR><BR>When: </SPAN></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold">Tues June 28<SUP>th</SUP> <BR><B>Times: </B>1:30pm-5:00pm<BR><B>Where:<SPAN style="mso-spacerun: yes"> </SPAN></B>Oregon Convention Center<B><BR><SPAN style="mso-spacerun: yes"> </SPAN></B>777 NE MLK JR. Blvd, Portland OR<BR><B>Contact</B>: <SPAN style="mso-spacerun: yes"> </SPAN>Gale Castillo, </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt"><A title="blocked::mailto:gcastillo@hmccoregon.com
mailto:gcastillo@hmccoregon.com" href="mailto:gcastillo@hmccoregon.com">gcastillo@hmccoregon.com</A> for more information</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold"> <SPAN style="mso-spacerun: yes"> </SPAN><BR style="mso-special-character: line-break"><BR style="mso-special-character: line-break"><o:p></o:p></SPAN></P>
<P><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt"><BR>III. Upcoming Classes (June 2011): <BR><BR><SPAN style="mso-spacerun: yes"> </SPAN>A.<SPAN style="mso-spacerun: yes"> </SPAN>“Taxes Made Easy”</SPAN></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-weight: bold"> <STRONG>Cost: FREE<o:p></o:p></STRONG><BR><BR><B><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN>When:</B> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> <SPAN class=066084915-27052011> </SPAN></SPAN><STRONG>June 8<SUP>th</SUP> and June 22<SUP>nd</SUP> <SPAN style="mso-spacerun: yes"> </SPAN><BR></STRONG><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><B>Where</B>: <SPAN style="mso-spacerun: yes"> <SPAN class=066084915-27052011> </SPAN></SPAN>June 8<SUP>th</SUP>. <SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN>Lane Community College, Small Business Development Center<BR><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN>1445 Willamette St, Eugene OR<BR><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN>June 22<SUP>nd</SUP>:<SPAN style="mso-spacerun: yes"> </SPAN>Chemeketa Community College, Small Business Development Center<BR><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN>626 High St. NE, Salem OR <SPAN class=066084915-27052011> <BR></SPAN><SPAN style="mso-spacerun: yes"> </SPAN><B>Contact for reservations</B>: <SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN>Lane SBDC: <SPAN class=066084915-27052011> 541 463-5255 <BR> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN>Chemeketa: 503 399-5088<BR><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> <SPAN class=066084915-27052011> </SPAN></SPAN><STRONG>Times:</STRONG> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN>June 8<SUP>th</SUP> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN>2:30-4:00 <BR><SPAN style="mso-spacerun: yes"> <SPAN class=066084915-27052011> </SPAN> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> <SPAN class=066084915-27052011> </SPAN></SPAN>June 22<SUP>nd</SUP> <SPAN style="mso-spacerun: yes"> </SPAN>10:00-11:30<SPAN style="mso-spacerun: yes"> <BR> <BR></SPAN></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial">You have decided to go into business and may even hire employees. Now what do you do? Learn the basics on correctly reporting and paying your state business tax obligations. What taxes are required? How are these reported? How do I report taxes on my business income? What exactly is <B><I>Combined Payroll</I></B>? Get the answers to these questions and more in this free session. <BR><BR><SPAN style="mso-spacerun: yes"> <BR><SPAN class=066084915-27052011> </SPAN></SPAN><STRONG>B</STRONG>. <SPAN style="mso-spacerun: yes"> </SPAN><B style="mso-bidi-font-weight: normal">IRS Webinar: “The Examination Process for Employment Taxes”</B><BR><B style="mso-bidi-font-weight: normal"><SPAN style="mso-spacerun: yes"> </SPAN>When</B>:<SPAN style="mso-spacerun: yes"> </SPAN>June 22, 11:00am <BR><SPAN class=066084915-27052011></SPAN><FONT face=Arial> <SPAN class=066084915-27052011> <STRONG> Contact</STRONG>: <A href="http://www.irs.gov"><FONT color=#000000>www.irs.gov</FONT></A> to register anytime before the program. </SPAN></FONT><BR><BR><SPAN class=storyhead>Viewers will learn from IRS and industry experts what to expect from an employment tax examination including information about:</SPAN></SPAN><SPAN class=storyhead><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial"><o:p></o:p></SPAN></SPAN></P>
<UL type=disc>
<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; tab-stops: list .5in; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial">Examination process </SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt"><o:p></o:p></SPAN>
<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; COLOR: blue; tab-stops: list .5in; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial">Statute of limitations </SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial"><o:p></o:p></SPAN>
<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; COLOR: blue; tab-stops: list .5in; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial">Examination results </SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial"><o:p></o:p></SPAN>
<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; COLOR: blue; tab-stops: list .5in; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial">Taxpayer and appeal rights </SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial"><o:p></o:p></SPAN>
<LI class=MsoNormal style="MARGIN: 0in 0in 0pt; COLOR: black; tab-stops: list .5in; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial">Settlement agreements and payment options <BR><SPAN class=066084915-27052011></SPAN><FONT face=Arial>*<SPAN class=066084915-27052011>***<STRONG>Note</STRONG>: </SPAN></FONT>This broadcast is scheduled for 60 minutes, and a Certificate of Completion will be offered. Enrolled agents receive one CPE credit. Other tax professionals may receive credit if the broadcast meets their organization or state CPE requirements.<BR><BR></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 9.0pt; mso-bidi-font-family: Arial"><FONT color=#ff0000><SPAN>*<SPAN class=066084915-27052011>***</SPAN></SPAN><STRONG>I</STRONG></FONT><SPAN class=066084915-27052011><STRONG><FONT color=#ff0000>f your group or organization would like to have a presenter speak to you on any Business or Payroll Tax topic, please feel free to contact the LISTSERV owner for more information <BR><BR></FONT></STRONG><BR></SPAN></SPAN><SPAN style="FONT-SIZE: 8pt; COLOR: black; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-family: Arial">The <STRONG><SPAN style="FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-family: Arial">Payrolltax-News </SPAN></STRONG>e-mail list provides employers with complete and up-to-date payroll tax information. Employers can <A href="http://listsmart.osl.state.or.us/mailman/listinfo/payrolltax-news" target=_blank>self-subscribe here</A>. Representatives in the Business Division will send information to employers through this list. Employers can request additional information by e-mailing <A href="mailto:payroll.help.dor@state.or.us">payroll.help.dor@state.or.us</A>. <BR>As a standard practice, e-mail sent from the department will be in text form only. Department of Revenue will not open attachments.<BR>Questions about list content and subscription problems should be directed to the list owner: <BR> <BR>Cathy Tavares<BR>Oregon Dept of Revenue<BR><A href="mailto:Cathleen.M.Tavares@state.or.us">Cathleen.M.Tavares@state.or.us</A><BR>503-945-8762<A href="mailto:Cathleen.M.Tavares@state.or.us"></A></SPAN><SPAN style="FONT-SIZE: 8pt; COLOR: blue; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-family: Arial"><o:p></o:p></SPAN></LI></UL>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 8.0pt; mso-bidi-font-family: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-size: 8.0pt; mso-bidi-font-family: Arial"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="BACKGROUND: white; MARGIN: 0in 0in 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-family: Arial"><SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></SPAN></P>
<P><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-weight: bold"><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><BR><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN><o:p></o:p></SPAN></P>
<DIV><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 'Trebuchet MS'; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><SPAN style="mso-spacerun: yes"> </SPAN><BR style="mso-special-character: line-break"><BR style="mso-special-character: line-break"></DIV></SPAN><!-- Converted from text/rtf format -->
<P align=left><SPAN lang=en-us><FONT face=Arial size=2><SPAN class=066084915-27052011></SPAN></FONT></SPAN> </P></BODY></HTML>