About the Seminar & Webinar
This annual seminar has been a trusted resource for over 25 years, with hundreds of government agencies attending to stay ahead of changing regulations. Designed for professionals managing payroll, benefits, Accounts Payable and HR within local governments, school systems, special districts, and JPAs, our program offers a practical mix of foundational and advanced topics. While compliance-focused, it provides immediately applicable guidance for professionals at every level.
Key Topics Covered
2025 marks a banner year for new developments that significantly affect public agencies. From sweeping federal reforms to state-level changes, public sector employers face major legal, tax, and compliance changes. This seminar will address critical 2025 developments, along with core topics that agencies rely on every year.
“No Tax” on Overtime (BBB)
-
IRS rules for reporting and withholding for FLSA premium pay; review of IRS guidance and detailed examples
Increase in DCAP Limits (BBB)
-
Optional plan amendment permitting higher limits for dependent care FSAs; considerations for public employers
Trump Accounts Available in 2026 (BBB)
-
New tax-preferred accounts for minors available in 2026; rules for employer contributions and coordination with employee groups
Form 1099 Reporting Threshold Raised (BBB)
-
Preparing for the new $2,000 threshold and compliance considerations for 2025
Tuition Assistance & Student Loan Reimbursement (BBB)
-
Permanent extension of tax-free student loan repayments; annual $5,250 limit for tuition assistance plans increased and indexed for inflation
BBB Changes Affecting Employee Take-Home Pay
-
Increased SALT deduction cap; exclusion for auto loan interest; expanded exclusions for family-related benefits
Repeal of Windfall Elimination Provision (WEP) and Government Pension Offset
-
Impacts Social Security communications for new hires; may require updates to retirement benefit modeling
Age 50+ Catch-Ups Under 457(b) plans
-
Mandatory Roth Rule inapplicable to employees with no Social Security taxes; increased limits for age 60–63 employees; agency communication and implementation tips
ACA Reporting Updates
-
New designation requirement for governmental “responsible official” on Forms 1095-C; penalty exposure for late/missing filings
Use of Unmarked Take-Home Vehicles
-
IRS expands exemption for firefighters using unmarked vehicles; reporting and documentation requirements
State-Specific Developments
-
Required annual California notices regarding tax credits; updated rules for remote work reimbursement
2025 Developments
2025 Developments
Public Agency Payroll, Benefits & Account Payable
-
Unique tax withholding and reporting rules for public employers
Social Security & Medicare
-
Section 218 Agreements, rehired annuitants, and coverage alternatives
IRS Employment Tax Audits
-
What to expect, how to respond, and strategies to reduce risk
Correcting Payroll Errors
-
Forms 941-X, W-2C, and handling over/underpayments; special rules for workers’ comp and Section 4850
Worker Classification
-
Employee vs. contractor issues, dual roles, and AB 5 implications
Deceased Employees’ Final Wages
-
Identifying the proper recipient and taxation of payments; avoiding escheatment of unclaimed wages
Fringe Benefits Compliance
-
Vehicles, housing, gift cards, commuter benefits, and employee achievement awards
Travel and Meal Expenses
-
Determining employee tax home; taxation of travel reimbursements and stipends
Health & Welfare Plans
-
ACA, HRAs, Section 125, HSAs, post-employment benefit strategies; 2026 indexed limits
Retirement & Deferred Compensation
-
457(b), 401(a), SECURE 2.0, and 2026 indexed limits
Wage Garnishments & Tax Levies
-
IRS/state rules and SB 1477 prioritization
Form W-2, W-4, 1099 & 1098 Compliance
-
Reporting accuracy, B-notices, and withholding issues; tax reporting rules for agency grants to public; taxation of settlement agreements; updated deadlines for 2025 reporting season
Supplemental Pay & Leave Payouts
-
Tax treatment of severance, vacation payouts, and disaster relief (LA fires)
Remote Work & Multi-State Issues
-
Tax nexus, expense reimbursement, and FLSA compliance