preparing - american payroll associationinfo.americanpayroll.org/pdfs/courses/17-pfye-broc.pdf ·...

www.AmericanPayroll.orgSponsored by

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

Choose from one comprehensive or four specialty courses to get you and your organization through 2017 and prepared for 2018.

PAYROLLGOVERNMENT/PUBLIC SECTOR

CANADIAN PAYROLLS

ACCOUNTS PAYABLE/DISBURSEMENTS

ADVANCED PAYROLLS

S P E C I A L T Y C O U R S E S

PREPARING YEAR-ENDfor

and 2018

www.AmericanPayroll.org2

CONTENT

Is your organization ready for the impact of new government changes?

Learning Objectives:• Learn how tax reform and possible ACA repeal and replace would impact your organization

• Review how fringe benefit taxation will impact W-2 and 941 reporting

• Find out how to respond to phishing requests for W-2 forms w

• Learn how the IRS is using payroll year-end reporting to fight tax refund fraud

One-Day Seminar | Webinar | Webinar On Demand | Course Book

4, 10

Learning Objectives:• Learn how tax reform and possible ACA repeal and replace would impact your organization

• Review how fringe benefit taxation will impact W-2 and 941 reporting

• Find out how to respond to phishing requests for W-2 forms

• Identify when government employees are subject to social security and Medicare taxes


7, 10

CANADIAN PAYROLLSLearning Objectives:• Learn how to avoid PIER reports and additional compliance penalties

• Review box-by-box instructions on T4, T4A, and RL-1 slips

• Learn details on federal and provincial compliance changes for 2017

• Be aware of the provincial updates from a payroll perspective


9, 11

PAYROLL

GOVERNMENT/PUBLIC SECTOR

3© 2017 API Fund for Payroll Education, Inc.

Course MaterialsFor even more convenience, you can order the course materials for these courses:

• Payroll Preparing for Year-End and 2018

• Government/Public Sector Preparing for Year-End and 2018

• Canadian Payrolls Preparing for Year-End and 2018

Webinars and Webinars On DemandGet the year-end updates and checklists you need, when you need them, with Preparing for Year-End and 2018 Webinars and Webinars on Demand.

Is your organization ready for the impact of new government changes?

Learning Objectives:• Determine the information required to correctly prepare Forms 1099-MISC

• Be able to file Forms 1099-MISC with IRS by January 31

• Classify a worker as an employee or independent contractor

• Review the accounts payable processing changes required by new legislation and regulationsWebinar | Webinar On Demand

ADVANCED PAYROLLS

Learning Objectives:• Understand the common paymaster rules

• Identify special expatriate and nonresident alien taxation and reporting requirements

• Understand taxation and reporting of executive compensation

• Identify when contributions to Health Savings Accounts are reported on Form W-2

Familiarize yourself with new changes for year-end filing,

avoid penalties, and develop an efficient year-end

processing plan by attending courses covering

Payroll, Government/Public Sector, Canadian Payrolls,

Accounts Payable/Disbursements, and Advanced Payrolls.


11

11

Webinar | Webinar On Demand

CONTENT

ACCOUNTS PAYABLE/DISBURSEMENTS

4 www.AmericanPayroll.org

Albuquerque, NM October 16 17PYE03CAtlanta, GA October 23 17PYE18CBaltimore, MD November 3 17PYE49CBloomington, MN October 30 17PYE38CBoston, MA October 30 17PYE37CCharlotte, NC October 19 17PYE11CChicago, IL October 24 17PYE21CChicago, IL November 2 17PYE47CCincinnati, OH October 18 17PYE07CCleveland, OH October 27 17PYE34CColumbus, OH October 17 17PYE04CDallas/Ft. Worth, TX October 26 17PYE31CDenver, CO October 27 17PYE33CDes Moines, IA October 25 17PYE25CDetroit, MI October 16 17PYE01CFt. Lauderdale, FL October 30 17PYE36CGreen Bay, WI October 31 17PYE41CHouston, TX October 24 17PYE23CHouston, TX November 3 17PYE48CIndianapolis, IN October 19 17PYE10CKansas City, MO November 3 17PYE50CLos Angeles, CA October 24 17PYE20CLouisville, KY October 20 17PYE13CMilwaukee, WI November 1 17PYE44CMinneapolis, MN October 23 17PYE17CNashville, TN October 20 17PYE14CNew Orleans, LA November 2 17PYE45CNew York, NY October 31 17PYE40CNewark, NJ November 1 17PYE43CNewport Beach, CA October 19 17PYE12COmaha, NE October 26 17PYE29COrlando, FL November 1 17PYE42CPhiladelphia, PA October 25 17PYE26CPhiladelphia, PA November 2 17PYE46CPhoenix, AZ October 17 17PYE06CPittsburgh, PA October 26 17PYE30CPortland, OR October 26 17PYE28CRaleigh, NC October 18 17PYE08CReston, VA October 16 17PYE02CRichmond, VA October 17 17PYE05CSalt Lake City, UT October 23 17PYE16CSan Antonio, TX October 25 17PYE27CSan Diego, CA October 18 17PYE09CSan Francisco, CA October 20 17PYE15CSan Jose, CA October 25 17PYE24CSeattle, WA October 27 17PYE32CSt. Louis, MO October 23 17PYE19CTampa, FL October 31 17PYE39CTulsa, OK October 27 17PYE35CWashington, DC October 24 17PYE22C

50 One-Day Classes Nationwide

For those who are facing more complex taxation issues, register for the Advanced Payrolls Preparing for Year-End and 2018 Webinar series today. See page 11 for more details.

Earn up to: 6 RCHs, 0.6 CEU, or 7 CPE Credits Fields of Study: Taxes = 5, Business Law = 2

CITY DATE CODE

How will you ensure your organization has an effective penalty free year-end?

Familiarize yourself with how tax reform and possible ACA repeal would impact your organization.

PREPARING FOR YEAR-END AND 2018

PAYROLL

Year-end Preparation¡ Year-end checklist, accumulators, and project plan¡ Verifying social security numbers w IRS penalties for employee name/SSN mismatches w SSA’s Social Security Number Verification Service w Responding to the IRS’ request for verification of Form W-2 data¡ Social Security Administration’s changes to reportingw Electronic reportingw Use of AccuWage online applicationw Due dates¡ IRS fights tax refund fraudw W-2 verification code test w IRS and states warn payroll professionals of phishing scheme involving W-2sw IRS procedures to report victims of payroll phishing schemesw How to respond to and release W-2 forms¡ Verification of employee data¡ Reconciliationsw Wage and taxw Bankw General ledgerw Worksheetsw Accumulator reset¡ Employee year-end noticesw Form W-4w Request consent to provide eForms W-2 & 1095-C to employeesw Earned Income Credit notification – federal and statew W-2 & 1095-C information memosw Charging fees for duplicate Forms W-2 & 1095-Cw Form W-2c checklist¡ Payroll and programmer W-2 electronic filing checklist

State Regulations Impacting Year-end¡ State Annual Reconciliation Return and Magnetic Media/ Electronic Reporting¡ State Unemployment and Disability Wage Bases ¡ State Unemployment Insurance Trust Fund Status w2017 & 2018 FUTA credit reduction states

Annual Changes¡ Social security wage base ¡ Social security/Medicare threshold for domestic employees and election workers¡ Medicare tax rate¡ Retirement plan changes¡ Fringe benefit limitationswAdoption assistance programs wDefinition of control employee wMedical FSA contribution limit¡ Federal per diem and mileage rates¡ Federal standard deduction and personal exemption values¡ Federal tax levies – Publication 1494¡ Automobile rateswCents-per-milewLuxury car valuewSUV and fleet valuewAnnual lease value tablewCommuting value¡ Qualified transportation fringe benefit limits¡ Information return and payee statement penalties¡ Affordable Care Act annual adjustments¡ Income exclusion for U.S. citizens living abroad¡ Health Savings Account limits and definitionswContribution limitswDefinition of high deductible health plan

wArcher Medical Savings AccountswLong-term care

Year-end Reporting and Taxation of Fringe Benefits¡ Taxable fringe benefitswWhen fringe benefits are considered paidwWithholding on fringe benefitswSpecial accounting rulewDepositing taxes on fringe benefits¡ Supplemental wages and grossing-upwFederal supplemental wage definition wFederal supplemental tax ratewState supplemental tax rates¡ Moving expenses¡ Group-term life insurance¡ Awards, prizes, and gift cards¡ Qualified transportation fringe benefitswCommuter highway vehicles (van pooling)wTransit passeswParkingwBicycle¡ Loans to employees¡ Qualified plansw Nonqualified plans – taxation and reporting¡ Cafeteria and flexible benefit plans¡ Nonqualified stock options¡ Dependent care benefits¡ Adoption assistance¡ Overpayments and repayments¡ Forms 1094-C and 1095-C, third-party sick pay, W-2 retirement plan check box, and health insurance reporting

Government Issues ReviewLegislative Actions¡ Rule to require federal contractors to provide more pay stub info is repealed

5

PAYROLL COURSE OUTLINE*

*Program is subject to change without notice.


¡ 21st Century Cures ActwQualified HRAwACA fines removed¡ Uniform Law Commission posts model garnishment act

2017 Legislative Agenda¡ Trump Administration’s fiscal 2018 budget proposals ¡ Bill limiting state taxation of nonresidents clears the House¡ Proposed legislationwACA repeal/replacement legislationwImmigration reformwTax reformwMobile workforce legislation

Regulatory Actions¡ Obama Administration regulations uncertain future¡ USCIS final rule updating employment-based visa programs¡ CFPB delays final rule on payroll cards

Agency Guidance¡ IRS adds Box 9 Verification Code to Form W-2¡ IRS guidance on W-2 de minimis error safe harbor¡ IRS finalizes guidance on employee consents needed for employer FICA refund claims¡ IRS issues guidance on employee parking benefits¡ IRS issues guidance on employer-provided self-funded health plans excess benefits¡ IRS clarifies instructions to request extensions to provide payees’ Forms 1099s¡ IRS rules subsidiary may qualify as a successor employer for FICA and FUTA taxes following corporate reorganization

¡ IRS provides additional guidance on CPEO requirements¡ DOL announces civil penalty adjustments for FLSA and FMLA violations¡ USCIS publishes new Form I-9 and employer handbook¡ USCIS redesigns Green Cards and Employment Authorization Documents¡ USCIS must consider FLSA rules when approving a visa petition¡ OCSE updates IWO processing instructions¡ OCSE guidance on lump sum and bonus reporting¡ OCSE guidance on making child support payments electronically

Court Decisions¡ Court blocks implementation of white collar salary level change¡ Employees should be paid for donning, doffing, and shift relief even when employer pays for other meal breaks¡ Court rules interns were not employees¡ Appeals court ruling establishes two-part test to determine joint employer status¡ Employer can get tax payment information to prove misclassified workers paid their taxes¡ Employer must pay penalties after payroll service provider embezzled payroll taxes¡ Employer relieved of large fines for Form I-9 violations

Agency Initiatives¡ TIGTA reviews IRS’ identify theft detection efforts¡ IRS agrees to use GAO recommendations on use of National Research Program Study results

¡ SSA works with payroll service providers to improve program accuracy¡ DOL changes NAICS codes for 2017, could impact employer SUI tax rates¡ DOL signs MOUs with more states to fight worker misclassification¡ USCIS announces E-Verify record retention and disposal schedule¡ NACHA final phase of same-day ACH in 2018¡ Treasury proposes federal government accept same-day ACH transactions

Forms Review and Revisions¡ Form 941w 2017 Form revisionsw Electronic filing • New Forms 8879-EMP and 8453-EMP to facilitate e-filingw Schedule Bw Schedule Dw Schedule R ¡ Form 941-Xw 2017 Form revisions¡ Form W-2 w 2017 changes to Form W-2 and Instructionsw Reconciliation processw Substitute forms ¡ Form W-2cw Address changesw Social security number changes¡ Form W-3 ¡ Form W-3c¡ Form 945¡ Form 940¡ Form 1099-MISCw Deceased employees

PAYROLL COURSE OUTLINE Continued

7.

GOVERNMENT/PUBLIC SECTOR COURSE OUTLINE*

Year-end Preparation¡ Year-end checklist, accumulators, and project plan¡ Verifying social security numbers¡ Social Security Administration’s changes to reporting¡ IRS fights tax refund fraud¡ Verification of employee data, reconciliations, and year-end notices

State Regulations Impacting Year-end¡ State Annual Reconciliation Return and Magnetic Media/ Electronic Reporting¡ State Unemployment and Disability Wage Bases

Annual Changes¡ Social security wage base ¡ Medicare tax rate¡ Social security/Medicare threshold for domestic employees and election workers¡ Retirement plan changes¡ Fringe benefit limitations¡ Federal per diem and mileage rates¡ Federal standard deduction and personal exemption values¡ Automobile rates¡ Qualified transportation fringe benefit limits¡ Information return and payee statement penalties¡ Affordable Care Act annual adjustments

¡ Income exclusion for U.S. citizens living abroad¡ Health Savings Accounts Year-end Reporting and Taxation of Fringe Benefits¡ Taxable fringe benefits¡ Supplemental wages and grossing-up¡ Moving expenses¡ Group-term life insurance¡ Awards, prizes, and gift cards¡ Qualified transportation fringe benefits¡ Loans to employees¡ Cafeteria and flexible benefit plans¡ Dependent care benefits¡ Adoption assistance


CITY DATE CODE 10 One-Day Classes Nationwide


Atlanta, GA October 31 17GVY03CChicago, IL November 3 17GVY09CColumbus, OH November 2 17GVY07CDallas, TX October 30 17GVY02CDenver, CO October 31 17GVY04CLos Angeles, CA November 1 17GVY06CPhiladelphia, PA November 1 17GVY05CSan Francisco, CA November 2 17GVY08CSeattle, WA November 3 17GVY10CTampa, FL October 30 17GVY01C

How will you ensure a penalty-free year-end?

GOVERNMENT/PUBLIC SECTORPREPARING FOR YEAR-END AND 2018

This course will discuss how tax reform and possible ACA repeal would impact your organization, review the effect of fringe benefit taxation, how to respond to phishing requests, and understand how to identify when government employees are subject to social security and Medicare taxes.

7*Program is subject to change without notice.


GOVERNMENT/PUBLIC SECTOR COURSE OUTLINE Continued

¡ Overpayments and repayments¡ Forms 1094-C and 1095-C, third- party sick pay, W-2 retirement plan check box, and health insurance reporting

Government Issues ReviewLegislative Actions¡ Rule to require federal contractors to provide more pay stub info is repealed¡ 21st Century Cures Act¡ Uniform Law Commission posts model garnishment act¡Government Accountability Office (GAO) Access and Oversight Act

2017 Legislative Agenda¡ Trump Administration’s fiscal 2018 budget proposals ¡ Congress repeals state retirement plan rule¡ Proposed legislation

Regulatory Actions¡ Obama Administration regulations uncertain future¡ USCIS final rule updating employment-based visa programs¡ CFPB delays final rule on payroll cards

Agency Guidance¡ IRS adds Box 9 Verification Code to Form W-2¡ IRS guidance on W-2 de minimis error safe harbor¡ IRS finalizes guidance on employee consents needed for employer FICA refund claims¡ IRS issues guidance on employee parking benefits¡ IRS issues guidance on employer-provided self-funded health plans excess benefits¡ IRS clarifies instructions to request extensions to provide payees’ Forms 1099s¡ DOL announces civil penalty adjustments for FLSA and FMLA violations

¡ USCIS publishes new Form I-9 and employer handbook¡ USCIS redesigns Green Cards and Employment Authorization Documents¡ USCIS must consider FLSA rules when approving a visa petition¡ OCSE updates IWO processing instructions¡ OCSE proposes revisions to IWO forms and instructions¡ OCSE guidance on lump sum and bonus reporting¡ OCSE guidance on making child support payments electronically

Court Decisions¡ Court blocks implementation of white collar salary level change¡ Employees should be paid for donning, doffing, and shift relief even when employer pays for other meal breaks¡ Court rules interns were not employees¡ Employer must pay penalties after payroll service provider embezzled payroll taxes¡ Employer relieved of large fines for Form I-9 violations

Agency Initiatives¡ TIGTA reviews IRS’ identify theft detection efforts¡ IRS agrees to use GAO recommendations on use of National Research Program Study results¡ SSA works with payroll service providers to improve program accuracy¡ DOL signs MOUs with more states to fight worker misclassification¡ USCIS announces E-Verify record retention and disposal schedule

¡ NACHA final phase of same-day ACH in 2018¡ Treasury proposes federal government accept same-day ACH transactions

Forms Review and Revisions¡ Form 941w 2017 Form revisionsw Electronic filing •New Forms 8879-EMP and 8453-EMP to facilitate e-filing¡ Schedule B¡ Schedule D¡ Schedule R ¡ Form 941-Xw 2017 Form revisions¡ Form W-2 w 2017 changes to Form W-2 and Instructionsw Reconciliation process w Substitute forms ¡ Form W-2cw Address changesw Social security number changes¡ Form W-3 ¡ Form W-3c¡ Form 945¡ Form 940¡ Form 1099-MISCw Deceased employees

Government/Public Sector Year-end Issues¡ Election workers¡ Jurors’ compensation¡ Elected officials¡ Social security/Medicare coverage¡ Section 401(a) employer pick-up plans¡ Converting sick leave to supplemental retirement benefits¡ Section 457(b) plans¡ Section 403(b) plans¡ Differential military pay¡ Military spouse’s state income tax exclusion¡ Use of vehicles by law enforcement officers¡ Fair labor standards for state and local governments

CANADIAN PAYROLLS COURSE OUTLINE*Legislative Update¡ Federal legislation ¡ Provincial legislation ¡ Provincial tax rates¡ Update on federal and provincial budget implications

Reviewing for 2017 Year-end ¡ Checking compliance issues ¡ Reconciling payroll accounts ¡ Identifying the proper forms to use¡ Validating Social Insurance Numbers ¡ Recognizing potential PIER report problems ¡ Reviewing common reporting errors and how to avoid them ¡ Reviewing pension adjustments ¡ Obtaining and reviewing the PD7A statement ¡ Electronic filing options and requirements

2017 tax filing requirements¡ Completing the T4 slip wDetailed description of each box w How to record taxable benefits

w Recording pension adjustments w When and how to complete the T4 summary form ¡ Completing the T4A slip w Detailed description of each box w Recording retiring allowancesw When and how to complete the T4A summary form ¡ How to complete the RL1 slip (Quebec) w Explanation of the new RL-1 reporting and filing requirements w Explanation of the special Quebec reporting requirements w Detailed description of each box w How to record taxable benefits w When and how to complete the RL summary form ¡ Filing deadlines ¡ Other 2017 filing requirements w Workers’ compensation requirements w Provincial health tax requirements

2017 After Filing Need-to-Knows ¡ Processing an amended T4, T4A, or RL1 ¡ Handling a replacement T4, T4A, or RL1 ¡ Dealing with the PIER report

Implementing 2018 Requirements ¡ Changes to Canada Pension Plan, Employment Insurance, and Quebec Parental Insurance Plan rates ¡ Changes to federal and/or provincial tax rates ¡ Changes to workers’ compensation maximum assessable earnings ¡ Changes to minimum wage

Where to Get Help ¡ Using government websites for the Canada Revenue Agency, Service Canada, and Revenue Quebec Completing the T4 slip

*Program is subject to change without notice.

CITY DATE CODE

Chicago, IL November 7 17CPY02C

Dallas, TX November 8 17CPY03C

New York, NY November 6 17CPY01C

San Francisco, CA November 9 17CPY04C


4 One-Day Classes Nationwide

Taught by a leading Canadian payroll expert, this seminar provides guidelines to meet the challenges of Canadian year-end processing, from closing 2017 to what is required in 2018 to avoid cross-border noncompliance penalties.

Are you prepared to avoid the PIER report?

CANADIAN PAYROLLSPREPARING FOR YEAR-END AND 2018

9

10

WEBINARS AND WEBINARS ON DEMAND

PAYROLL WEBINAR SERIES

All Four Segments Presented on dates listed. Course Code: 17PYE00L (On Demand: 17PYE00R)

View the complete course outlines at www.americanpayroll.org/course-conf/webinars

Segment 1: Year-end Preparation Course Code: 17PYE01L Presented Live: October 25; (On Demand: 17PYE01R) Field of Study: Taxes Segment 2: Year-end Reporting and Taxation of Fringe Benefits Course Code: 17PYE02L Presented Live: October 27; (On Demand: 17PYE02R) Field of Study: Taxes Segment 3: Government Issues Review Course Code: 17PYE03L Presented Live: November 1; (On Demand: 17PYE03R) Field of Study: Taxes = 0.5, Business Law = 1.0

Segment 4: State Issues, Annual Changes, and Form Review Course Code: 17PYE04L Presented Live: November 3; (On Demand: 17PYE04R) Field of Study: Taxes Segment 5: Year-end Issues That Drive Government Employers Crazy Course Code: 171114PL Presented Live: November 14; (On Demand: 171114PR) Field of Study: Taxes = 0.5, Business Law = 1.0

All Five Segments* Presented on dates listed. Course Code: 17GYE00L (On Demand: 17GYE00R)

Earn: 1.5 RCHs, 0.15 CEU, or 1.5 CPE credits for each webinar segment.

These live, web-based, interactive presentations will provide you with the essential year-end checklist and course materials for each registered segment.

Delivery Method: Group Internet-based. CPE credits are not available for Webinars On Demand. No advanced preparation or prerequisites required. Program Level: Overview

GOVERNMENT/PUBLIC SECTOR WEBINAR SERIES

Segment 1: Year-end Preparation Course Code: 17PYE01L Presented Live: October 25; (On Demand: 17PYE01R) Field of Study: Taxes Segment 2: Year-end Reporting and Taxation of Fringe Benefits Course Code: 17PYE02L Presented Live: October 27; (On Demand: 17PYE02R) Field of Study: Taxes

Segment 3: Government Issues Review Course Code: 17PYE03L Presented Live: November 1; (On Demand: 17PYE03R) Field of Study: Taxes = 0.5, Business Law = 1.0

Segment 4: State Issues, Annual Changes, and Form Review Course Code: 17PYE04L Presented Live: November 3; (On Demand: 17PYE04R) Field of Study: Taxes

*The five segments of the Government/Public Sector Preparing for Year-End and 2018 Webinar series provide the same learning objectives and content found in the Government/Public Sector Preparing for Year-End and 2018 seminar at the same price as the seminar.

11

Webinars and Webinars On Demand

All Four Segments Presented on dates listed. Course Code: 17CYE00L (On Demand: 17CYE00R)

CANADIAN PAYROLLS WEBINAR SERIES

Segment 1: Federal Legislative Update: Canada Revenue Agency and Service Canada Course Code: 17CYE01L Presented Live: November 29; (On Demand: 17CYE01R) Field of Study: Taxes =0.5, Business Law = 1.0

Segment 2: 2017 and 2018 Jurisdictional Changes and Reporting Course Code: 17CYE02L Presented Live: December 1; (On Demand: 17CYE02R) Field of Study: Taxes = 0.5, Business Law = 1.0

Segment 3: Canadian Federal Year-end Reporting Course Code: 17CYE03L Presented Live: December 6; (On Demand: 17CYE03R) Field of Study: Taxes Segment 4: Quebec Legislative Update and Year-end Course Code: 17CYE04L Presented Live: December 8; (On Demand: 17CYE04R) Field of Study: Taxes

View the complete course outlines at www.americanpayroll.org/course-conf/webinars

All Four Segments Presented on dates listed. Course Code: 17APY00L (On Demand: 17APY00R)

Segment 1: Year-end Preparation Course Code: 17APY01L Presented Live: October 11; (On Demand: 17APY01R) Field of Study: Taxes

Segment 2: Taxation Issues Common to Accounts Payable Course Code: 17APY02L Presented Live: October 13; (On Demand: 17APY02R) Field of Study: Taxes

Segment 3: Legislation, Regulatory Actions, Agency Guidance, and Court Decisions Course Code: 17APY03L Presented Live: October 18; (On Demand: 17APY03R) Field of Study: Taxes Segment 4: State Filing Requirements Impacting Accounts Payable, Annual Changes, and Forms Review Course Code: 17APY04L Presented Live: October 20; (On Demand: 17APY04R) Field of Study: Taxes

ACCOUNTS PAYABLE/DISBURSEMENTS WEBINAR SERIES

Segment 1: Complex Year-end Taxation Issues Course Code: 17ADY01L Presented Live: October 24; (On Demand: 17ADY01R) Field of Study: Taxes Segment 2: Year-end Executive Compensation Taxation and Reporting Course Code: 17ADY02L Presented Live: October 26; (On Demand: 17ADY02R) Field of Study: Taxes

Segment 3: Government Issues Review Course Code: 17ADY03L Presented Live: November 1; (On Demand: 17ADY03L) Field of Study: Taxes = 0.5, Business Law = 1.0 Segment 4: State Issues, Annual Changes, and Form Review Course Code: 17ADY04L Presented Live: November 3; (On Demand: 17ADY04R) Field of Study: Taxes

All Four Segments Presented on dates listed. Course Code: 17ADY00L (On Demand: 17ADY00R)

ADVANCED PAYROLLS WEBINAR SERIES

Please register me for this one-day Year-End course:❑ Payroll ❑ Government/Public Sector ❑ Canadian PayrollsCity: _______________ Date: ________ Course Code: _____________

Special Dietary Request: ❑ Vegetarian ❑ Gluten-free ❑ Kosher❑ I am an APA MEMBER .................................................................................... $465❑ I am a COLLEAGUE of an APA Member (at the same street address) .....$565

❑ I would like to join APA now and register at the member rate

Class registration fee (member rate) ........................... $465 One-year annual membership dues* ............................. $219 One-time enrollment fee ..................................................... _$35 TOTAL ...........$719

❑ I am NOT a Member or Colleague ...........................................................$685†

Please register me for the following Webinar or Webinar On Demand: Individual Webinars are $195†. All 4 segments in a series are $465†. Note: Government/Public Sector has 5 segments for $465†. Gov't/ Public Canadian AP/ Course Code Payroll Sector Payrolls Disbursements Advanced

_____________ ❑ ❑ ❑ ❑ ❑

____________ ❑ ❑ ❑ ❑ ❑

____________ ❑ ❑ ❑ ❑ ❑

____________ ❑ ❑ ❑ ❑ ❑

I would like to purchase the course materials for:❑ Payroll ..............................................................................................$465†

❑ Government/Public Sector .........................................................$465†

❑ Canadian Payrolls .........................................................................$465†

Preparing for Year-End and 2018 Registration/Order Form Register for the class or webinar, or order the course materials online: www.americanpayroll.org

Registration form with payment must be received at least five business days in advance of the course date to guarantee your registration.

REGISTRATION FOR CLASSES INCLUDES: Onsite networking continental breakfast and luncheon Morning and afternoon refreshment breaks Course materials, including late breaking information

FOR OFFICE USE ONLY: Date: _____________________ Order #: ___________________ Batch #:_________________ Group #:__________________ Check #: _________________ C/P: _________________ Total: $ _______________________

— Registration —1

■ Make check payable and mail to:

API Fund for Payroll Education, Inc. c/o American Payroll Association660 North Main Avenue, Suite 100 • San Antonio, TX 78205-1217

■ Purchase Order #: ________________ (for government agencies/universities only)

If you require special services, please call Membership Services at(210) 224-6406, M-F, 8 a.m. – 6 p.m. CT, at least 21 days in advance of the event.

— Payment Information —

Payment in U.S. dollars must accompany registration form.Currency Converter: www.americanpayroll.org

Three Enrollment Options:■ Online ■ Fax ■ Mailwww.americanpayroll.org (210) 224-6038 To address belowStore Search Term: Year-end

I authorize the API Fund for Payroll Education, Inc. to CHARGE $ ____________ to my: ■ American Express ■ Discover ■ MasterCard ■ Visa

Card #: ____________________________ Exp. Date: __________ CVV Code: _______ Card is: (check one) ■ Corporate ■ Personal

Name on Credit Card: ____________________________________________________________Signature of Cardholder: _________________________________________________________

3

Save up to $220on registration

when you join APA!*

— Registrant Information —2

Please read our policies for registration, transfers, substitution, cancellation, and refunds.http://www.americanpayroll.org/images/courses_conf/event%20policies.pdfAll sales of the course materials are final. No refunds will be made. Course materials for the one-day class will be shipped immediately after the last class in the series is completed. Course materials for webinars will be emailed for each registered webinar segment.*Membership dues are subject to change without notice and are nonrefundable. Membership is on an individual basis; corporate memberships are not available. 100% of 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. 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. †Prices listed are for Members. Go to www.americanpayroll.org for Colleague and Non-member prices and cancellation policies.

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.learningmarket.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, Business Law = 2; Internet-based, Taxes = 5, Business Law = 1Complaint Resolution Policy: The APA will make every effort to resolve complaints regarding NASBA compliance within a reasonable amount of time and in a confidential manner. A formal complaint must be submitted in writing and must set forth a statement of the facts and the specific remedy sought.Submit complaints to: American Payroll Association, Attn: Certification, 660 North Main Avenue, Suite 100, San Antonio, TX 78205-1217. Certification: (210) 226-4600

EMT: 9VLast updated: August 2017

REGISTRATION AND CONTINENTAL BREAKFAST: 7:30 a.m. – 8:00 a.m. SEMINAR: 8:00 a.m. – 4:00 p.m.

Registrant’s Primary Address (Please print)Ms. ❑ Mr. ❑ __________________________________________________Member’s ID #: ________________________________________________ (Update your contact information at www.americanpayroll.org)

Colleague’s ID # (if applicable): ________________________________________Member’s Name (if applicable): ________________________________________Title: __________________________________________________________________Organization: ________________________________________________________Street Address: ______________________________________________________City : _______________________________________________________________State/Province: ________________________ Country: _______________________Zip + 4-Digit/Postal Code: ___________________ + ______________________Phone: _____________________________ Fax: ___________________________ (Area/Country Code) (Area/Country Code)

Email: ________________________________________________________ (For official APA communications, registration confirmations; Payroll Currently,

PAYTECHonline, and PAYTECH-Digital)

Please indicate if you are: ❑ CPA ❑ PA (For NASBA reporting purposes)

Needed for new member enrollment Birth date: ___________ / ___________/ _____________

Registrant’s Secondary/Home AddressStreet Address: _______________________________________________City : _____________________________________________________State/Province: ___________________ Country: ___________________Zip + 4-Digit/Postal Code: __________________ + ________________Phone: ____________________________ Fax: _______________________ (Area/Country Code) (Area/Country Code)

Email: ___________________________________________________________