IRS And Doeren Mayhew Provide Guidance on New COBRA Rules

By Doeren Mayhew

The bureau recently free guidance, in a question and respond format, addressing how employers are to lot and essay recovery of the new COBRA payment subsidy enacted under the American ecovery and Reinvestment Tax Act of 2009 (P.L. 111-5). The Act provides that an individual who has been involuntarily terminated on or after September 1, 2008, through the end of 2009 is required to clear only 35% of the group health shelter payment to bonded COBRA continuation coverage (up to nine months).

The new guidance focuses on two broad areas: Form preparation - the mechanics of how an employer recovers the COBRA premium subsidy through a payroll credit claimed on IRS Form 941, and administration and eligibility. The guidance also addresses common inquiries surrounding the timing of when the subsidy begins and ends.

How the IRS Subsidy Works: A past employee and his or her kinsfolk are "assistance suitable employees" if they are suitable for COBRA health shelter continuation coverage as a termination of any reflex termination occurring from September 1, 2008, through December 31, 2009. These individuals are required to clear only 35% of the group health shelter payment that would otherwise apply.

Under the Act, the "person to whom the premiums are payable" - generally, the employer - pays the other 65% of the COBRA continuation premium. The employer will then be reimbursed by means of a federal payroll tax credit claimed on Form 941.

The Payroll Credit Generally, an employer can claim the payroll credit for the COBRA payment subsidy on Form 941, Employer's Quarterly Federal Tax Return. To do so, the employer should enter the amount of any COBRA payment assistance payments paid on behalf of employees for that lodge on Line 12a. The amount entered should equal 65% of suitable workers' total COBRA payment payments - not amounts received from past employees.

In its Guidance, the bureau indicated that there has been some fault surrounding the proper sort of individuals to be reported on Line 12b as having received COBRA payment assistance reported on Line 12a. The guidance clarifies that only one individual should be counted for Line 12b purposes in a situation where a past employee has also secured coverage for other qualifying individuals much as a relative and/or children.

Timing Issues: The IRS has also clarified that the COBRA premium reduction applies as of the first period of coverage beginning on or after February 17, 2009, for which a qualifying involuntary terminated employee is eligible to pay 35% of the premium. The exact date of coverage is contingent upon the period to which premiums are charged to the plan. The 35% premium subsidy generally applies until the earliest of three events: (1) when the former employee secures other health insurance coverage; (2) the date that is nine months after the first day of the first month for which the special COBRA premium subsidy provision applies; or (3) the date the individual is no longer eligible for COBRA continuation coverage. - 23212

About the Author:

Visit Doeren Mayhew online for more information. Doeren Mayhew is located in Troy, Michigan.

Saving Time and Money Via the Video Business Production

By Chuck R Stewart

The IPO presentation is a fact of life. Companies need it to raise capital when private placement capital may not be enough. It can be either live, face to face or live, via the Internet. While there are many good reasons for giving a live demo, there are also many disadvantages. These disadvantages can be overcome through the business video production.

Lets discuss the types of presentations given today, starting with the live demo. Its obvious advantage is personal interaction and goodwill. This is a strong advantage, but the drawbacks are just as strong. The biggest disadvantage is the cost and hassle of travel. And the cost of plane tickets, hotels, and rental cars is only increasing. In addition, the modern parent is less willing to be away from the family for extended periods. For these reasons, staying in town is growing in popularity.

Which leads us to the webinar. A webinar is a meeting over the Internet. In a webinar, the audience can see the computer of the presenter, and they can carry on a discussion over the phone or VOIP (voice over Internet protocol). A web cam improves the process by making the presenter visible to the viewer and, with a second camera, can even make the audience visible to the presenter. With this optimal setup, the presenter has all of the advantages of the personal visit (the interpersonal interaction) without the disadvantages (cost and time away from home).

Which leads us to the webinar. A webinar is a meeting over the Internet. In a webinar, the viewer can see the computer of the presenter, and they can speak to each other over the phone or VOIP (voice over Internet protocol). A video camera improves the process by making the presenter visible to the viewer and, with a second camera, can even make the viewer visible to the presenter. Under this optimal setup, the presenter has all of the advantages of an in-person visit (the interpersonal interaction) without the pain (cost and time away from home).

The second disadvantage of the live presentation is the quirks and imperfections of all humans that emerge as stumbles and fumbles. No matter how much we practice, we are doomed to imperfection, and the level of our professional mien is determined by the number of our "ers" and "ums" and slips of the tongue.

Once again, its developing technology to the rescue in the form of the high-definition video presentation. While this type of presentation has the disadvantage of the absence of direct human interaction, it overcomes the disadvantages of the live presentation and the webinar. Most obviously, it eliminates the need for the presenter to travel to the audiences site. Second, it saves the precious time of the presenter. Once the video presentation is perfected, it can be viewed an uncountable number of times by an uncountable number of people. Third, the problem of coordinating two or more schedules is gone. The video presentation can be viewed by each individual as it fits into his or her schedules, and the viewing can even be split into shorter segments that fit into the busy schedule. Finally, the perfected video has none of the slips of the tongue seen in any live presentation. - 23212

About the Author:

Chuck R Stewart recently reviewed the most effective methods to deliver an raise capital for a company looking to obtain financing. Chuck found that using a private placement company was one of the most proficient ways to develop the presentation.

Enhance Your Business With Gold Trading.

By Tracey Jackson

The bullion market is flourishing and thus, investment in gold is the best option. Businesspersons and salaried professionals, all of them are considering gold as a good investment option to make their future secure.

Trading in gold can help you to flourish your current business in a spectacular way. Investment and gold goes hand in hand. The major benefit of gold is that it has highest liquidity advantage. You can decide to dispose it off at anytime you wish. Secondly, it is a better option compared to shares, as the price of gold does not fluctuate rapidly.

Small business enterprises can trade in gold to make some extra income. This will help them to support their businesses and earn good amount of money. Next, opting to buy gold can boost your wealth prospects irrespective of the political changes and recession affected economy. Some of the easiest ways to reap profits from gold trading are listed below:

Paper gold is a good alternative to invest in, as you can sell it whenever you want and earn good returns. If you are thinking about the security of your wealth, then gold bullion is a better choice. You can buy gold coins, which will be helpful during financial crisis and can be accumulated easily at home.

Exchange of gold for your business is the easiest part. As gold has the highest value as compared to other elements, you can sell it whenever you want. This is one of the crucial phases of gold, as it comes extremely handy during severe economic downturn. If you are looking for cheaper options, then gold bars are the best for you. They have low manufacturing costs as compared to gold coins, and are thus, cheaper.

By selling the gold you possess in the form of jewelry, bars and coins, you can earn a good amount of money during the times of financial crisis. Next, this money can be used in investments for the growth of your business. Exchange of gold for money will also help to pay off your debts.

It is good to invest in gold, as it is undoubtedly a great means to secure finances for your future. Make a proper plan and then start investing in small amount of gold on a regular basis and get profits whenever the gold prices rise.

This way you can earn a good profit that will help you to boost your business. So, make the right choice of investing in small amount of gold each day and reap the benefits. - 23212

About the Author:

Before you plan to buy gold coins or gold bullion, just check out with the gold exchange market, where you can get higher returns.

It Takes Time To Learn The Stock Market

By Sharon Demeter

Learning how to navigate the stock market might be intimidated to someone just starting out. Even though many of us have lost money, there are those that are becoming interested in the market for the very first time. With the Dow being the lowest it has been in a long time, these people are probably thinking that now might be a good time to get on board. Anyone new to stock investing should know though, that just because the market is low doesn't mean it can't go lower.

You don't have to feel too overwhelmed if you are trying to figure out the stock market for the first time. If you are interested in knowing how to buy stocks, you should know that it is easy and you can do it without ever having to speak to any human person. So, if you feel scared by all the market jargon and are hesitant to get involved, know that it is easier than it appears.

Opening an account online is no different than opening up any other type of account where you input your information, user name, and password. All you have to do is send your money in which will go into your account and you can start buying stock with the click of your mouse.

If you want to get your feet wet before you try the real thing, one of the best ways is to join a fantasy online stock trading game. There are several ones that are free and you can learn how to set up an account and trade stocks just like you would in real life with an online broker. The only difference is that these games use virtual money that is worthless. This type of stock trading simulation lets you get used to all the nuances of the market and how to manage your own portfolio. Nothing is ever like the real thing but this is a great way to learn about stocks and how to do the research

It is important to remember for beginners that they can lose money in the stock market. Once your first stock is purchased, it can go down just like we have seen in the last year and a half. That is perhaps why it is scary because you know that your money is in play and you can lose if your stock goes down. However, it should be noted that the stock market has been a historically good place to invest and beginners should remember that. - 23212

About the Author:

Are you interested in learning how to buy stocks online? Please visit my site Stocks For Dummies.

Golden Opportunities For Small Companies - Gold Investment.

By Klaus Moeh

The price of gold, in the past few months has definitely taken the world by surprise; gold is now priced at $1000 per ounce, if not more. Such a stupendous increase in the price of gold is due to varied contributing factors of which the demand of gold in certain countries like India, Pakistan, China and Bangladesh is a primary factor. Gold is widely used in all these countries as an investment vehicle and also as a metal for enhancing beauty in the form of jewelries and ornaments. In both ways, the demand for gold in thee counties is unlikely to decline and people will always end up making profits when they buy gold at low prices and sell gold at high prices.

The price of gold and oil are ever-rising today. The price of oil is almost $100 now and is likely to rise even more; $150 mark is expected by ace economists. During the economic crisis that prevails in the global market today has further led to the astonishing fall in the price of US dollar, which is expected to dip down further in the coming days.

And, all these condition have defiantly brought in golden opportunities for investors trading gold.

Because of the recent volatility in the market and the energy crisis and inflation, gold will additionally be hedge.

Along with all the precious metals like platinum and sliver, the value of gold is expected to rise and gain value, which in turn would lead to the increase in demand for gold due to its international adequacy and limited supply.

As all these probable factors are likely to remain the same without any respite, the value of gold will increase continuously. Therefore, gold investments made as stocks will always be profited. Investment in undervalued gold stocks can fetch better returns.

As the market price of gold has had a sudden increase recently, some points can be brought to your notice. A value of 900$ would allow lot many people to enter this market. Nonetheless buying of gold bullions would be wiser than buying jewellery. A purchase can be also made through ETFs and mutual funds. With a variety of investment vehicles available in the market, the investors have lots of options to choose from, suiting their requirements.

There are chances that the US economy would raise once again and the value of dollar would go up. However, that will not affect the value of gold to a large extent. As such, the investment amount in gold or in any other kind of investment tool needs to be moderate. There are small companies having gold projects at the final stages of completion as well. These can also provide brilliant investment opportunities. However, proper research must be done before investing and to trade gold. - 23212

About the Author:

gold bullion investment and how to earn return when you buy gold can be learnt from Atlantgold.com