2024 Government Tax Seminar (In-Person)

Are you ready to tackle payroll tax challenges unique to local governments, cities, counties, water districts, joint power authorities, and special districts? Don't miss the opportunity to gain valuable insights and network with industry peers. Take advantage of this opportunity to learn from our distinguished panel of speakers.

What You Get with Registration:

✔️ Our renowned Government Tax Manual, updated with 2024 developments

✔️ Earn five valuable hours of CPE Credit

✔️ Breakfast and Lunch will be provided

Featured Speakers:

• Marcus Wu: Employee Benefits and Tax Attorney at Pillsbury Winthrop Shaw Pittman LLP
• Stephanie Lowe: Employment Attorney at Liebert Cassidy Whitmore
• Bill Morgan: Retired CPA

Explore Key Discussion Topics at Our 2024 Government Tax Seminar:

New Tax-Free De Minimis Fringe Benefit

• “Work-Life Referral Services” (value exclusion from gross income and employment taxes)

Section 127 Educational Assistance Programs

• IRS Section 127 “Model Plan Document”
• Employer payments on employee loan balances

ACA Required Employee Contributions

• “Employer Flex Credits” and “Opt-Out Payments” related to health benefits and coverage waivers

Leave Donation Programs

• Establishing a 501(c)(3) exempt corporation for leave donations

Information Return Reporting

• Form W-2: Taxation of Settlement Agreements, third-party sick pay
• Form W-4: Special withholding issues for dual-income couples, unusual tax withholding requests

Retirement Plan Compliance

• SECURE and SECURE 2.0: recent IRS guidance, implications for employer-sponsored retirement plans and employer payroll departments, focusing on changes to contribution limits, withdrawal rules, and reporting requirements.
• Considerations for payroll departments in managing automatic enrollment features and matching contributions.

Handling Multi-State Payroll Compliance

• Challenges and strategies for managing payroll in a multi-state environment.
• Updates on interstate telecommuting policies affecting state income tax withholding obligations.

Accounts Payable

• Tax considerations of EV charging stations
• Distinguishing reportable and non-reportable payments

Clean Energy Tax Credits

• IRS pre-filing registration requirements
• Filing for credits using Form 990-T
• IRS FAQs on the programs
• Qualifying for Production Tax Credits (Wind, Biomass, Solar, Geothermal, Landfill Gas, Municipal Solid Waste, Hydropower)
• Potential guest speakers: California Finance Director or an attorney/investment advisor

New California Payroll Reporting Requirements

• Notification requirements under Assembly Bill AB 1355 regarding employee eligibility for various programs

Prohibitions on the Gift of Public Funds

• Payments permitted under the “Public Purpose Exception”
• Case studies of prohibited gifts of public funds

Wages and Hour Laws, and Related Court Decisions

• DOL Final Rule on overtime exemptions (affecting July 1, 2024 and January 1, 2025)
• Ninth Circuit Decision in Sanders v. County of Ventura (impact on “regular rate of pay”)
• Ninth Circuit Decision in Cadena v. Customer Connexx, LLC (compensation for computer boot/shutdown time)
• California Supreme Court decision in Huerta v. CSI Electrical Contractors (definition of “compensable hours worked”)
• Anticipated California Supreme Court decision on Labor Code applicability to Public Agency employees
• Scenarios under California Labor Code 4850 and 4850.3 for safety employees