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The Leader in Payroll Education for Public Agencies

Providing Public Agencies with Training Seminars, Webinars and Other Resources Regarding their Federal and State Payroll Obligations
Whether you're a Finance Director, Human Resource Director, Payroll Supervisor, or an Accounting Employee, our experienced team of professionals provides the resources your agency needs to comply with the ever-growing complexity of laws affecting your payroll obligations. 

Our training is designed for:
Local government agencies, such as cities, counties, special districts, joint power authorities and government-related nonprofit corporations. We direct our training to Finance Directors, Assistant Finance Directors, Human Resource Directors, Payroll Supervisors, and accounting employees who specialize in such jobs as Form 1099 reporting, preparation of quarterly payroll tax returns, Forms W-2, Forms W-4, etc.
Our 2022 Webinar & Seminar will cover:

2022 Tax Developments

Heightened IRS Audit Activity

  • Recent IRS audits payroll and AP audits of governmental entities 

  • 24% backup withholding for Form 1099 omissions and errors

  • Form 941 and W-2 discrepancies 

  • Common law employer/employee issues with affiliated Joint Powers Authority agencies


Tax Credits for COVID Leave Payments and COBRA Subsidies

  • Procedures for retroactively claiming 2021 payroll tax credits and COBRA premium credits

  • Eligibility criteria for Employee Retention Credit for 2020 and 2021


Settlement Agreements

  • Sample "tax provisions" that should be included in a settlement agreement

  • IRS rules for properly reporting "back pay"

  • DOL issues new "Economic Reality Test" for Determining an "Independent Contractor" under the FLSA Rules

Review of 4850 Leave Rules

  • Items includable in 4850 pay

  • Income and FICA rules applicable to 4850 pay

  • How to handle retroactive reclassification of taxable pay as nontaxable 4850 pay

Benefit Programs

  • How government agencies can make HSA contributions for retired employees

  • How Section 127 plans can provide for tax-free student loan repayments

  • Special rules for electing accrued leave deferrals under a 457(b) 

CalPERS Issues

  • CalPERS litigation regarding pension benefits 

  • SB 278, CalPERS retroactive audits of California government agencies and assessment of underfunded pension contributions


Employee Claims

  • California School Teacher makes constitutional challenge against School District for withholding payroll taxes

  • Abusive Form W-4 entries

  • Employer liability for improper tax withholdings

Wind down of COVID programs

During 2022, many of the COVID grants and programs established for California government agencies have ceased or are phasing out. Concurrently, interim tax rules that were put in place during COVID are also phasing out - and such rules are not necessarily reverting to the pre-COVID rules. Our 2022 program will discuss the after-COVID tax rules for the following programs or benefits:

  • Fringe benefits related to automobiles and other vehicles

  • Accident and health plans

  • Cafeteria plans, including "Flexible Spending Arrangements" (FSAs)

  • Student loan forgiveness under "Educational Assistance Programs"

  • Transportation fringe benefits

  • Other employee fringe benefit programs

  • Post-retirement requirements for CalPERs retired annuitants will no longer be suspended

  • Lawsuits challenging what expenses should be reimbursed to remote workers under California Labor Code 2802

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