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April 2017  

Newsletter Edition

Central Iowa Chapter APA

April 2017 Newsletter

 

 

                  Volume 2017                                                                                                    P.O.Box 131

                  Issue 2                                                                                                               Des Moines, IA 50301

 

Our Mission Statement

 

The Central Iowa Chapter of the American Payroll Association is dedicated to providing information and education, support and networking opportunities to professionals involved in all aspects of payroll through our meetings, our newsletters, and our website.  The Chapter strives to be a respected, essential and effective partner in the business community and to provide support to the national American Payroll Association. 

 

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Our Mission

Share your ideas, experiences and knowledge with chapter members thru the newsletter.  Your knowledge is valuable - please email your articles to Newsletter Chair at newsletter@centraliowaapa.org anytime you learn something that would benefit your peers in payroll. 

 

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Letter from the President

I can’t believe we’re over half way through April already! I hope everyone has made it through 1st quarter without any big problems!  APA Congress is less than a month away.  If you are attending Congress, please let me know your contact & flight information and I’ll put together a contact list.  If you haven’t attended Congress before it’s a great time and something I look forward to every year!

We are beginning our search for volunteers for to help out with Statewide again this year. If you would like to get involved in the planning process, please contact me at president@centraliowaapa.org.  It’s a great way to learn more about the chapter!

I will see everyone at our April meeting!

Tori Worley, CPP

CIAPA President

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Government Liaison Corner

ACA Replacement Legislation Withdrawn

On, March 24, The American Health Care Act (AHCA), which would have repealed and replaced many provisions of the Affordable Care Act (ACA), was removed from consideration before a vote by the full House of Representatives. However, efforts are still underway to revive a plan to repeal and replace the ACA. The new plan would preserve the ACA’s essential health benefits clause and the states could apply for a waiver if they could show it would improve coverage and reduce costs. The revised proposal would also allow states to opt out of the so-called community rating rule, which provides that insurers can’t charge more for people who have existing health conditions.

Prior to being pulled from consideration, the legislation was amended, including a Manager’s Amendment, which was added on March 20. The amendment would have accelerated the effective dates of several payroll-related provisions. Payroll-related provisions of the AHCA would have included:

• Eliminate the employer and individual mandates. By eliminating the penalties associated with the employer and individual mandates, the legislation would effectively eliminate the requirements for employers to offer ACA-compliant insurance and for individuals to maintain health care coverage. This provision would be effective for months beginning after December 31, 2015.

• Revise employer reporting. Under the AHCA, employers would still be required to report certain health care information. The AHCA creates a new refundable tax credit for the cost of health care coverage. To track who qualifies for the tax credit, the IRS would need to know when employees were eligible for employer-sponsored insurance. Employers would be required to report, on a monthly basis, whether an employee was eligible for the employer-sponsored group health plan. The bill specifically requires this reporting on Form W-2 beginning in months after December 31, 2019.

• Require insurer reporting. Under the AHCA, insurers (most likely including self-insured employers) would be required to report the health insurance coverage provided to individuals. If the insurer received an advanced premium health care tax credit on behalf of the individual, the insurer must report the coverage on a monthly basis. Insurers would also be required to furnish a statement to individuals on or before January 31 of the year following the calendar year to which such statement relates.

• Repeal the Additional Medicare Tax. The provision that would have repealed the 0.9% Additional Medicare Tax on wages in excess of $200,000 ($250,000 for joint returns) underwent several changes. The original proposal would have been effective in 2018. The Manager’s Amendment accelerated the date so that it was retroactive to the beginning of 2017 (with transition relief for employers that had already withheld the tax in 2017). An amendment on March 27 would have delayed the repeal until 2023.

• Allow reimbursement for over-the-counter medication. The ACA excluded over-the-counter medications from the definition of qualified expenses that may be reimbursed through a health savings account (HSA), Archer medical savings account (MSA), a health flexible spending arrangement (FSA), or a health reimbursement arrangement (HRA). The AHCA would repeal that limitation in tax years beginning after December 31, 2016.

• Eliminate FSA contribution limits. Currently, pre-tax health FSA contributions are limited ($2,600 for 2017). The AHCA would repeal the limitation beginning in 2017.

• Increase HSA contribution limits. For 2017, the annual HSA contribution limit is $3,400 ($6,750 for a family). Under the AHCA, the limit would increase to the combined maximum amount of the deductible and out-of-pocket costs permitted under a high deductible health plan ($6,550 for self-only coverage and $13,100 for family coverage in 2017). This provision would be effective beginning in 2018. Also, spouses would be allowed to make catch-up contributions to the same HSA.

• Reduce penalties for HSA and MSA distributions. Distributions from HSAs and MSAs that are not used for qualified medical expenses are includible in gross income and are generally subject to an additional tax of 20% of the distributed amount. Under the AHCA, the tax rate would be reduced to 10% of the distributions for nonqualified medical expenses from HSAs and 15% of the distributions for nonqualified medical expenses from MSAs.

• Delay the "Cadillac tax." The AHCA delays the effective date of the ACA’s excise tax on high cost employer-sponsored coverage (also known as the “Cadillac tax”) from 2020 until 2026.

 

 

IRS Encourages Victims of Payroll Phishing Scheme to Report Quickly

A dangerous email scam currently is circulating nationwide and targeting employers, including tax exempt entities, universities and schools, government and private-sector businesses. The scammer poses as an internal executive requesting employee Forms W-2 and Social Security Number information from company payroll or human resources departments. They may even send an initial “Hi, are you in today” message before the request.

The IRS has established a process that will allow employers and payroll service providers to quickly report any data losses related to the W-2 scam. See details at Form W-2/SSN Data Theft: Information for Businesses and Payroll Service Providers. If notified in time, the IRS can take steps to prevent employees from being victimized by identity thieves filing fraudulent returns in their names. There also is information about how to report receiving the scam email even if you did not fall victim.

 

 

When to Pay Wages to a Deceased Employee’s Estate

IRS regulations are clear about how deceased employee payments need to be taxed and reported, but they don’t address WHEN those payments must be made. State law often designates the amount and to whom payments can be made, but again, they don’t say WHEN. Generally, it’s best to contact legal counsel in deceased employee payment situations because determining who has the legal right to get the money may need to be decided by a court. If a payment is made payable to an estate, an attorney will likely be handling those funds. An employer is required to make the payments owed to a deceased employee when it has been legally determined who is to receive those payments.

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CIAPA Chapter News

 Central Iowa Chapter Meeting Schedule

Month

           Day/Date

Location

Topic/Speaker

May

TBA

TBA

TBA

 June

June 22 

Animal Rescue League 

Cyber Security/Mike Kraft, Vemeer Corp  

 

 

Central Iowa Chapter of the American Payroll Association

Meeting Minutes

April 20, 2017   5:30 p.m.

 

The regular meeting of the Central Iowa Chapter of the American Payroll Association was held at FBL Financial Group, West Des Moines, Iowa on Thursday, April 20, 2017.

President, Tori Worley called the business meeting to order and asked Emily Van Key to introduce our speaker, Lisa Stuart from Ultimate Software.   Lisa spoke on the innovations all payroll departments need to consider to remain current and strategic.

Officers were introduced.

 

Secretary – Gayle Mitchell

Hospitality – Debby Haning

Education – Emily Van Key

Treasurer, Susan Fergesen

Membership - Barb Craig

NPW/Community Development - Gayla Nesbit

Nominations, Cheri Klyn, absent

Government Liaison, Carol Fisher, absent

 

Officer reports:

Treasurer, Susan Fergesen-Account balance $12,692.64

 

Secretary, Gayle Mitchell – no report.

Government Liaison, Carol Fisher, in her absence, Tori reported the ACA replacement issue is still alive; phishing information will be in the newsletter as well as information on payments to deceased employees.

Hospitality - Debby Haning reported our next meeting in May is not yet scheduled. The June meeting will be at the ARL and Statewide will be October 6.

Education – Emily Van Key indicated the speaker in May has not yet been scheduled.

Membership, Barb Craig – active members = 126; national members = 47%; we need 51% of members to have a national membership in order to maintain our affiliation with the national APA.

NPW/Community Development - Gayla Nesbit announced a spring community development activity will align with our June meeting at the ARL. Visit their website for ARL needs.

Nominations, Cheri Klyn – absent; reported positions up for election include President, Treasurer, Government Liaison, Membership, Newsletter and Education. Send in nominations.

Newsletter, Angela Alsum – absent, no deadline for the newsletter was communicated.

Vice President, Deanne O’Hollearn – absent; she communicated the APA publications were undergoing changes. Payroll Source Plus is APA’s new online, subscription reference library. There is a substantial discount for National APA members. Our bulk orders should be out by the end of April.

No life changes or changes to the prior minutes. No new business.

Meeting adjourned at 7:00 - submitted by Gayle Mitchell.

  

  

2017 Board Elections

The 2017 board elections are scheduled for the May 2017 chapter meeting.  I encourage everyone to consider nominating themselves or a member they believe would be an asset to any of the positions. This is a great opportunity to network with other payroll professionals or expand your existing networks. It is also an excellent opportunity for those who have never served to get involved with our local APA chapter and for those who have served in the past to continue their involvement.

The positions eligible for election this year are:  President, Treasurer, Government Liaison Officer, Education, Membership, and Newsletter Communications

Positions begin in June 2017 and run for two years.   Please consider nominating yourself or someone you know! 

Deadline for nominations - April 20, 2017.

Thank you,

Cheri Klyn, CPP Nominations Chair nominations@centraliowaapa.org 

 

 2017 Election Position Descriptions

 President

  • Leads, plans, directs and oversees all Chapter activities to ensure full benefits to all members while protecting the integrity and intent of the Chapter and the institute.

  • Presides over all meetings and conferences, welcoming all those in attendance.

  • Gives guidance to committees and receives regular activity reports and project updates.

  • Acts as an ex-officio member of all committees.

  • Performs other duties as assigned to the Chapter President by the Board of Directors.

  • Will become Immediate Past President for one year after Presidential term has expired.

This position must be held by a member in good standing of the local Central Iowa Chapter and the National American Payroll Association.  Regular attendance of monthly chapter meetings and board meetings is required.

 

Treasurer

  • Works directly with the President to ensure that information provided protects the integrity and the intent of the chapter and the institution.

  • Collects dues and other receivables of the Chapter, including at our monthly chapter meetings.

  • Prints name tags for monthly chapter meetings.

  • Maintains records of the financial activity of the Chapter.

  • Review and pay bills of the Chapter.

  • Submits monthly financial reports via newsletter.

  • Assists and prepares proposals and costs estimates for programs and activities for the Chapter.

  • Shall safeguard and maintain the permanent records of the Chapter.

  • Coordinates annual audit of treasury records.

  • Files biennial reports to the state.

This position must be held by a member in good standing of the local Central Iowa Chapter and the National American Payroll Association. Regular attendance of monthly chapter meetings and board meetings is required.

 

Government Liaison Officer

Responsibilities may include but are not limited to:

  • Works directly with the President to ensure that information provided protects the integrity and the intent of the chapter and the institute.
  • Answers questions from the membership (verbal or written) within the limits of the officer’s job, when it concerns Government regulations
  • Represents the chapter to government agencies on local, state, and national levels.
  • Provides up to date information on new tax laws, revisions, and reporting modification to the membership via email, newsletter, website, and verbally at chapter meetings.
  • Submits regular reports of activities and project status to the President.

 

In order to meet these responsibilities, the Government Liaison Officer should maintain resources of information at government level. These resources would include, but not limited to, APA Government Liaison, Federal, State, and local Legislative changes, publications, and newsletters.

This position must be held by a member in good standing of the local Central Iowa Chapter and the National American Payroll Association. Regular attendance of monthly chapter meetings and board meetings is required. 

 

Membership Chair

Responsibilities may include, but are not limited to:

  • Respond promptly to the requests from non-members for information regarding the chapter and related membership benefits and requirements
  • Receive applications for membership, provide acceptance/rejection status to each applicant, keep membership applications for the chapter, and assist applicants who wish to join the chapter. On a monthly basis, search the National APA website for new Iowa members and send them info regarding our chapter
  • Recruit new members to the chapter by contacting local businesses
  • Send new members a welcome packet and notify the Hospitality and Newsletter chairs of new member information
  • Distribute member email list as needed for communications
  • Maintain chapter database for address changes, name changes, e-mail changes, new members, etc.
  • Bill annual dues to members and record said payments on behalf of members. Will forward said dues to Treasurer for deposit into the chapter bank account
  • Send renewal letter, certificates and business cards to paid members at each renewal period
  • Maintain updated roster of members to be posted on chapter website.
  • Take photographs at monthly meeting to post on website, publish in chapter newsletter, and for APA’s annual Chapter Pictorial contest.
  • Keep a notebook to record the committee activities

 

This position must be held by a member in good standing of the local Central Iowa Chapter. Regular attendance of monthly chapter meetings and board meetings is required.

 

Education Chair

Responsibilities may include, but are not limited to:

  • Work with Hospitality Chair to set up meeting schedule for year
  • Arrange for speakers at monthly meetings
  • Obtain RCH approval from National in advance of meeting
  • Complete RCH’s for participants for meetings and study groups
  • Organize CPP/FPC study group for fall and spring exams
  • Keep a notebook to record the committee activities, and a log of speakers and their topics, when they spoke and the survey results of the speaker/topic.

 

This position must be held by a member in good standing of the local Central Iowa Chapter.  Regular attendance of monthly chapter meetings and board meetings are required.

  

Newsletter Communications Chair

Responsibilities may include, but are not limited to:

  • Publish monthly chapter newsletter and have posted on website as a PDF file
  • Send newsletter in PDF format to members via e-mail as well as ChapterRelations@americanpayroll.org
  • Submit chapter information to National for their publications
  • Keep copies of all newsletters in chronological order

 

This position must be held by a member in good standing of the local Central Iowa Chapter. Regular attendance of monthly chapter meetings and board meetings is required. 

 

Not to late to register for the American Payroll Association Annual Congress! This year it is in Orlando, FL May 16-20. Let Tori know if you are attending so we can keep in touch while we are down there!

 

Our Statewide conference has been set for Friday October 6, 2017, more information to come!

 

 

 

Congratulation to Chandra Weinacht & Tanya Weis who both successfully passed their Certified Payroll Professional testing!

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Board Members

 

PRESIDENT                                                                                       VICE PRESIDENT                                                

         Tori Worley                                                                                Deanne O'Hollearn, CPP

         Kum & Go                                                                                Principal Financial Group

         515-457-6205                                                                            515-235-1122

         president@centraliowaapa.org                                               vicepresident@centraliowaapa.org     

              

SECRETARY                                                                                      TREASURER 

         Gayle Mitchell                                                                            Susan Fergesen, CPP

         FBL  Financial Group, Inc                                                        Pioneer Hi Bred Intl                              

         515-226-6526                                                                             515-535-4204   

         secretary@centraliowaapa.org                                                treasurer@centraliowaapa.org

 

GOVERNMENT LIAISON OFFICER                                                 MEMBERSHIP

         Carol Fisher                                                                                Barbara Craig

         ChildServe Inc                                                     Hamilton Juffer & Associates                                                            

         515-727-1484                                                                          515-245-3720   

         glo@centraliowaapa.org                                                          membership@centraliowaapa.org  

 

HOSPITALITY                                                                                     EDUCATION 

         Debby Haning, CPP                                                                  Emily Van Kley          

         Vermeer                                                                                       Floden

         641-621-8825                                                                                                          

         hospitality@centraliowaapa.org                                              education@centraliowaapa.org

 

NEWSLETTER COMMUNICATIONS                                              NOMINATIONS 

         Angela Alsum, CPP                                                                  Cheri Klyn, CPP

         Vermeer                                                                                      Vermeer

         641-621-7828                                                                            641-621-7253

         newsletter@centraliowaapa.org                                             nominations@centraliowaapa.org

          

NPW/COMMUNITY DEVELOPMENT                                            PAST PRESIDENT 

         Gayla Nesbit                                                                             Debby Hauk                                                   

         EMC Insurance                                                                         UnityPoint Health    

         515-345-2077                                                                           515-241-3733                                                  

         communitydev@centraliowaapa.org

 

 

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