Webinar and Webinar On Demand options also available!
15 One-Day Seminars Nationwide
PAYROLL TAX FORUMHow is your payroll compliance impacted by Tax Reform?
A M E R I C A N P A Y R O L L A S S O C I A T I O N
2018
Program Sponsor:®
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Pantone 186 CVC
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Register online atwww.americanpayroll.org/taxforum.htmlEarn up to 6 RCHs, 0.6 CEU, or 7 CPE when attending this course.
*Program is subject to change without notice.
Attend this class as a four-segment webinar series!
Four-Segment Webinar Series
Segment 1: Legislative Actions and Agenda, Part 1 Presented Live: July 11; Course code: 18PTF01L(On Demand: 18PTF01R)Field of Study: Taxes
Segment 2: Legislative Actions and Agenda, Part 2Presented Live: July 13; Course code: 18PTF02L(On Demand: 18PTF02R)Field of Study: Taxes
Segment 3: Regulatory Actions, Agency Guidance, and Court DecisionsPresented Live: July 18; Course code: 18PTF03L(On Demand: 18PTF03R)Field of Study: Business Law
Segment 4: Annual Adjustments and Revisions to Forms and PublicationsPresented Live: July 20; Course code: 18PTF04L(On Demand: 18PTF04R)Field of Study: Taxes
All Four Segments: Presented on dates listed above. Course code: 18PTF00L(On Demand: 18PTF00R)Earn up to 1.5 RCHs and 1.5 CPE credits for each segment attended. CPE credits for Webinars On Demand are not available. Delivery Method: Group Internet-Based. No prerequisites or advance preparation required. Course Level: Overview. See individual segments for Fields of Study.
PAYROLL TAX FORUM
Learning Objectives• Understand the implications of the Tax
Cuts and Jobs Act for payroll professionals • Plan how to use the Same-Day ACH
rules effectively• Discover which states may be FUTA
credit reduction states in 2018• Understand how to respond to employees'
tax reform questions
Classroom Schedule * Atlanta, GA June 22 18PTF14CBoston, MA June 18 18PTF02CCharlotte, NC June 21 18PTF11C Chicago, IL June 19 18PTF04C Dallas, TX June 18 18PTF03CDenver, CO June 19 18PTF06CHouston, TX June 21 18PTF10CIndianapolis, IN June 18 18PTF01CLos Angeles, CA June 21 18PTF12CNashville, TN June 20 18PTF07CNew Orleans, LA June 22 18PTF13CNew York, NY June 19 18PTF05CPhiladelphia, PA June 20 18PTF08CPhoenix, AZ June 20 18PTF09CSan Jose, CA June 22 18PTF15C
2018
© 2018 API Fund for Payroll Education, Inc.
Review complete course outline and register at www.americanpayroll.org/taxforum.html
¡ IRS clarifies FICA tax rules for NQDC plan payments
¡ IRS provides guidance on additional CPEO requirements
¡ IRS distinguishes between §3504 agents and payroll service providers
¡ IRS guidance on pre-2009 §457A deferrals
¡ IRS guidance on small employer HRAs
¡ DOL reissues 17 FLSA opinion letters
¡ DOL proposes rescinding FLSA tip pooling regulations
¡ Same-Day ACH third-phase implemented
¡ NACHA proposes expanding same-day ACH transactions
¡ Treasury allows federal government to accept Same-Day ACH transactions
¡ USCIS clarifies hurricane procedures for E-Verify and Forms I-9
¡ USCIS announces E-Verify record retention and disposal schedule
¡ USCIS answers questions about the revised Form I-9
¡ OCSE releases new Income Withholding Order (IWO) form and instructions
¡ OCSE FAQs on bonus and lump sum reporting
¡ OCSE guidance on electronic child support payments
¡ DOL rule to aid federal contractor compliance with labor laws rescinded
Court Decisions¡ PEO was not FLSA joint employer of
pest control employees¡ Appeals court rules interns were
not employees¡Meals provided by pro hockey team
at away games were de minimis fringe benefits
¡ Off-duty police officers were not eligible for overtime
¡ Court allowed restaurant to claim FLSA tip credit when employees performed dual jobs
¡ 9th Circuit allows measuring minimum wage by workweek, not by hour
¡ Appeals court upholds ruling workers must be paid for breaks of 20 minutes or less
¡ Court applies “Cat’s Paw” theory to FMLA retaliation case
¡ Employer could not use good faith to excuse HR director in I-9 case
Annual Adjustments¡ Social security and state
wage bases¡ Per diem rates and mileage¡ Elective deferral and “catch-up” limits¡ Flexible spending account limits
Revisions to Forms, Publications, and Reporting¡ Circular E (Publication 15), Pubs.
15-A and 15-B¡ Form 940 • Schedule A and Schedule R¡ Form 941 • IRS guidance on research credit
through payroll taxes • Schedules B, D, and R¡ Form 941-X¡ Forms 945 and 945-A¡ Form W-2 • SSA Online W-2/W-2c filing
programs and AccuWage • W-2 verification code¡ Form W-3 ¡ Forms W-2c and W-3c • Use of Online Forms W-2c ¡ Form 8922 ¡ Form W-4¡ Substitute forms requirements¡ Electronic filing (W-2, Employment
Tax e-file)
Legislative Actions ¡ Tax Cuts and Jobs Act • Taxes rates effective 2018 – 2025 • Optional flat rate decreased • Mandatory flat rate decreased • Backup withholding rate
decreased • Form W-4 changes • IRS federal income tax
withholding calculator • Moving expenses included in
income • Safety and length of service
awards clarified • New stock option rules • Corporate tax deductions and
credits affected • Impact on federal tax levies¡ Affordable Care Act (Health Care
Reform) • Extension of deadline to furnish
Forms 1095-B and 1095-C • Employer shared responsibility
payments FAQs
2018 Legislative Agenda¡ President Trump’s FY 2019
budget proposal¡ Mobile workforce bill¡ Uniform Law Commission’s Model
State Garnishment Act¡ Proposed legislation
Federal and State Unemployment Insurance Taxes¡ 2017 FUTA credit reduction states¡ Possible 2018 FUTA credit
reduction states¡ Status of state unemployment
insurance trust fund balances
Regulatory Actions and Agency Guidance¡ IRS proposes truncating SSNs on
Forms W-2¡ IRS issues guidance on disaster
relief for hurricanes and wildfires¡ Leave donation program may aid
Hurricanes Harvey, Irma, and Maria and California wildfire victims
Course Outline
— Payment Information —2Register online: www.americanpayroll.org/taxforum.html ¡ Registration: 7:30 a.m. – 8:00 a.m. — Class: 8:00 a.m. – 4:00 p.m.
For Office Use Only: Date: ________________ Order #: ______________ Cash Control #: ________________
Check #: _________________ C/P: __________________
Total: $ ___________________________
Start Enjoying Membership Benefits Today!Become an APA member today and enjoy the member discount for the Payroll Tax Forum when you register. Your membership benefits include:
• Immediate compliance updates• Members Only web resources• Payroll Currently compliance e-newsletter• Hotline Referral Service
Your Course Registration Includes:
• An individual copy of the course workbook: Payroll Tax Forum 2018
• 6 RCHs, 0.6 CEU, or 7 CPE credits• On-site networking luncheon • Continental breakfast during registration • Refreshments during breaks
Payroll Tax Forum 2018 Registration Form
E M T : 9 VLast updated: February 2018
— Registrant Information —1Payment in U.S. dollars must accompany registration form.Currency Converter: www.xe.com
Three enrollment options:q Online q Fax q Mailwww.americanpayroll.org/taxforum.html (210) 224-6038 To address belowI authorize the API Fund for Payroll Education, Inc. to CHARGE my:
q American Express q Discover q Mastercard q Visa
Card #: _____________________________________ CVV Code:_________________
Exp. Date: __________________ Card is: (check one) q Corporate q Personal
Name on credit card: ___________________________________________________________________________
Signature of cardholder: ________________________________________________________________________
q PURCHASE ORDER #: _____________________________________________
q Make CHECK payable and mail to: API Fund for Payroll Education, Inc. • c/o American Payroll Association 660 North Main Avenue, Suite 100 • San Antonio, TX 78205-1217
Phone: (210) 224-6406 • Fax: (210) 224-6038Email: [email protected] • Visit: www.americanpayroll.org
Have you ever: Purchased something from the APA? q Yes q NoHad a membership with the APA? q Yes q NoIf yes, what name was it under? __________________________________________What was the company name? __________________________________________
Credit for Recertification and Continuing Education: The APA is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the
acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors, through its website: www.nasbaregistry.org. The American Payroll Association’s CPE sponsor identification number with NASBA is 103152. No prerequisites or advance preparation required. Course level: Update. Delivery method and Field of Study: Group-live, Taxes=5.5, Business Law=1.5; and Internet-based, Taxes=4.5, Business Law=1.5 CPE credits. For all program information go to: www.americanpayroll.org/taxforum.html
*Dues are subject to change without notice and are nonrefundable. Membership is on an individual basis; corporate memberships are not available. Members of the American Payroll Association receive PAYTECH magazine as part of their annual dues of $219, $50 of which is allocated for their subscription to PAYTECH, which is nonrefundable therefrom. 100% of APA membership dues are deductible as an ordinary business expense. An enrollment fee of $35 is charged to all new members and to reinstate members inactive for more than 90 days.
Registration Confirmation and Specific Seminar LocationsYou will receive a confirmation email with your registration and class date following receipt and processing of your completed registration form and payment. Specific class locations will be listed on APA’s website, www.americanpayroll.org, at least 30 days before the seminar date. If you have not received a confirmation email one week prior to your seminar, please call (210) 224-6406, M – F, 8 a.m. – 6 p.m. CT. Please note: hotels may change from year to year.
I would like to: Register for the following Payroll Tax Forum course (please print)City: _______________________________________________________________________________________________Date: _____________________________________________ Course Code: ______________________________Special Dietary Request: q Vegetarian q Gluten-Free q Kosher
q I am an APA MEMBER ...................................................................................................................$475 Member’s ID #: _____________________________________________________________________________ (Update your contact information at www.americanpayroll.org)
q I am a COLLEAGUE of an APA member (at the same street address) ........................................................................................................$580 Colleague’s ID #: __________________________________________________________________________________ Member’s name: __________________________________________________________________________________
q I want to JOIN APA now and register at the member price ...........................................$729 Course Registration Fee at Member Rate ........................................... $475 Annual Membership Dues* ...................................................................... $219 One-Time Enrollment Fee ............................................................................................. ..$ 35 TOTAL ..............................................$729q I am NOT an APA Member or Colleague ..............................................................................$705
Register for the following Webinar or Webinar On Demand: Live On DemandSegment 1 . . . . . . . . . . . . . . . . . q 18PTF01L. . . . . . . . . . . . . .q 18PTF01R . . . . . . . . . . $195†Segment 2 . . . . . . . . . . . . . . . . . q 18PTF02L . . . . . . . . . . . . .q 18PTF02R . . . . . . . . . . $195†Segment 3 . . . . . . . . . . . . . . . . . q 18PTF03L . . . . . . . . . . . . .q 18PTF03R . . . . . . . . . . $195†Segment 4 . . . . . . . . . . . . . . . . . q 18PTF04L . . . . . . . . . . . . .q 18PTF04R . . . . . . . . . . $195†All 4 Segments . . . . . . . . . . . . . q 18PTF00L . . . . . . . . . . . . .q 18PTF00R . . . . . . . . . . $475†
You will receive course materials via email for each registered segment.†Prices listed are for Members. Go to www.americanpayroll.org for Colleague and Non-Member prices, and cancellation policies.
Purchase the course workbook, Payroll Tax Forum 2018Product Code: PTFRB018 q I am an APA MEMBER . . . . . . . . . . . . . . . . . . . __________# of copies @ $475 = $ ______________ Member’s ID #: ____________________________________________________________________________________________ q I am a COLLEAGUE of an APA member (at the same street address) . . . . . . . . . . . . . . . __________ # of copies @ $580 = $ ______________ Colleague’s ID #: _________________________________________________________________________________ Member’s name and ID #: ______________________________________________________________________
q I am NOT a member or colleague ___________________# of copies @ $705 = $ ______________
TOTAL WORKBOOK COST $ ______________All sales of the course workbook are final. No refunds will be made. Registrant’s Primary AddressName: Ms. q Mr. q ____________________________________________________Title: ________________________________________________________________________________________________Organization: ______________________________________________________________________________________Street Address: ____________________________________________________________________________________City: _________________________________________________________________________________________________State/Province: ____________________ Country: ___________________________Zip + 4-digit/Postal Code: ________________________________________ + _____________________Telephone: _____________________________________________ Fax: ___________________________________________
Email: _____________________________________________________________________________________________________
Please indicate if you are: q CPA q PA (For NASBA reporting purposes)
Registrant’s Secondary/Home AddressStreet Address: ____________________________________________________________________________________City: _________________________________________________________________________________________________Zip + 4-digit/Postal Code: _____________________________________+ ______________________________Telephone: _________________________________________Fax: __________________________________________
Email: _____________________________________________________________________________________________________
Needed for new member enrollment
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