Lorman Payroll Tax Seminar, Arcadia, CA, January 24, 2003 - Speaker: Wayne Johnson, Michael Tonya

8:30 a.m. - 9:00 a.m.
I. Overview of Payroll Tax System and Employee Responsibilities
-Wayne R. Johnson and
Michael A. Tonya

9:00 a.m. - 10:00 a.m.
II. Basics of Payroll Taxes
-Rebecca Harshberger, CPP

A. FICA
B. FUTA
C. FITW
D. SUTA
E. SITW
F. CA SDI
G. Local Taxes

10:00 a.m. - 10:30 a.m.
III. Discussion Of New Form Types Amendments, Publications and Reporting
-Wayne R. Johnson

A. Forms W2, W2C, W3, W3C, 6559, W4, W5, 945, 945A
B. Requirements For Substitute Forms
C. Electronic Filing
D. Effects Of IRS Reorganization
E. Fire Systems For Form 1099 Electronic Reporting

10:30 a.m. - 10:40 a.m.
Break
10:40 a.m. - 11:30 a.m.
IV. Legal Fundamentals Of For Tax Obligations
-Michael A. Tonya

A. Employee vs. Independent Contractors
B. Third Party Wage Liability
C. Temporary And Leased Employees

11:30 a.m. - 12:00 p.m.
V. Annual Adjustments Update
-Wayne R. Johnson

A. 401(k), 403(b), 457 Deferral Plans
B. Qualified Pension Plan Compensation and Contribution Limits
C. Domestic And Election Workers FICA Threshold
D. Definition Of Highly Compensated Employees

12:00 p.m. - 1:00 p.m.
Lunch (On Your Own)
1:00 p.m. - 1:30 p.m.
VI. Executive Compensation
-Rebecca Harshberger, CPP

A. Life Insurance
B. Relocation
C. Company Car
D. Use of Company Plane and Other Perks
E. Deferred Compensation
F. Stock Option Treatment
G. Bonuses And Incentives

1:30 p.m. - 2:00 p.m.
VII. State And Federal Filing, Deposits And Reports
-Rebecca Harshberger, CPP

A. Payday
B. Monthly
C. Quarterly
D. Annually

2:00 p.m. - 2:45 p.m.
VIII. Federal And State Audits, Penalties And Negotiations
-Wayne R. Johnson

2:45 p.m. - 2:55 p.m.
Break
2:55 p.m. - 3:30 p.m.
IX. Employee Separations And The Supervisor's Role In Tax Management
-Michael A. Tonya

A. Voluntary Quit
B. Discharge
C. Constructive Discharge
D. Termination Letters
E. Job Abandonment
F. Violation Of Company Policies and Discipline

3:30 p.m. - 4:00 p.m.
X. Hidden Payroll Taxes
-Wayne R. Johnson

A. Workers' Compensation
B. SUI
C. FUTA
D. Unemployment Taxes

4:00 p.m. - 4:30 p.m.
XI. Question And Answer Session
-Rebecca Harshberger, CPP,
Wayne R. Johnson and
Michael A. Tonya

The Benefits For You

Participants in this one-day seminar will receive important information on the fundamental issues pertaining to employer payroll responsibilities. Our faculty members advise employers on these issues daily and will focus in this seminar on basic statutes, forms, adjustments and employee status. They will also address recent new and pending legislation that may affect the payroll tax obligations of employers.

This seminar is designed specifically for payroll managers, financial officers, human resource and personnel managers and business owners who seek the latest information on the subject.

Who Should Attend

This seminar is designed for payroll professionals, CFOs, human resource and personnel managers, accountants and business owners.

Written Materials

You will receive a professionally prepared manual at this seminar. This manual has been compiled by the faculty specifically for this seminar.

Audiotapes

The seminar will be audiotaped. If you cannot attend, you may order a set of the audiotapes and the accompanying manual from this program by using the registration form on the back panel. For other related products, refer to the enclosed Lorman Bookstore or visit us online at www.loman.com. Please allow four to six weeks after the date of the seminar for delivery.

Continuing Education Credit

CPE Credit: Maximum Credit Hours: 8.0 each session (based on a 50 minute credit hour). Field of Study: Consulting Services. Prerequisite: None. Level of Knowledge: Basic. Teaching Method: Seminar/Lecture. Advance Preparation: None. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance.

Our Distinguished Faculty

Rebecca Harshberger, CPP is part of PricewaterhouseCoopers' National Payroll/Employment Tax Services Practice in Los Angeles. She provides employment tax recovery and minimization services, employment tax process and controls consulting and merger/acquisition payroll consulting. Ms. Harshberger works with public and private companies on local, state and federal employment tax and payroll issues, usually involving reorganizations, acquisitions and mergers. Prior to her employment with PricewaterhouseCoopers, she was with a worldwide business-consulting firm for four years, where she started the employment tax practice in Los Angeles. Additionally, Ms. Harshberger has 12 years of experience in unemployment claims/payroll tax consulting, human resources and recruiting experience. She is on the Board of Directors of the Los Angeles Chapter of the American Payroll Association and teaches the Certified Payroll Professional (CPP) review course annually, she is a recurring technical speaker at user conventions for ProBusiness and Federal Liaison Services (FLS). Ms. Harshberger received her B.S. degree in business administration, marketing from San Diego State University.

Wayne R. Johnson is an attorney with the Los Angeles firm of Valensi, Rose, Magaram, Morris & Murphy, PLC. He concentrates his practice on estate and tax planning, tax controversy, mergers and acquisitions, and general corporate law. Mr. Johnson received his B.S. degrees in accounting, business administration and economics from North Dakota State University. He received his J.D. degree, with distinction, from the University of North Dakota School of Law, and his LL.M. degree in taxation from New York University School of Law. Mr. Johnson is an adjunct professor in the graduate tax program at Golden Gate University School of Law and for Western State University College of Law. He is a member of the Beverly Hills Bar Association; the Los Angeles County Bar Association (Tax and Business Sections); the State Bar of California (Tax and Business Sections); and the American Bar Association.

Michael A. Tonya is an attorney with the Los Angeles firm of Valensi, Rose, Magaram, Morris & Murphy, PLC. He counsels private and public employers on employee relations and labor matters. Mr. Tonya has extensive experience litigating racial, religious and disability discrimination lawsuits in state and federal court. He has represented management and unions in disputes before the United States Department of Labor, the California Division of Labor Standards Enforcement, the California Public Utilities Commission and the California Labor Commission. He is a graduate of Case Western Reserve University School of Law, where he received an American Jurisprudence Award and the Randolph Reed Law and Psychiatry Award. He comments on employment law developments for the California Business Law Reporter.