California Payroll Conference Marcela is an active member of the American Payroll Association at both the local and national levels. Natasha is here to make Canadian payroll a little less scary. Vice President of OnPayroll.ca Corp, a Canadian Payroll Service bureau specializing in servicing American Companies with Canadian Payrolls, she has been in the payroll industry for over six years. Her company is unique in this specialization and they pride themselves on their resourceful staff, customer service culture and level of customization. OnPayroll.ca has developed relationships with clients such as Symantec, Yahoo! Canada, Whole Foods and Coach Stores to name a few.
Workshop Presentations
Topic Synopsis:
Bio:Mergers & Acquisitions
Presenter: Marcela McCarthy is Director of Payroll Services for McKesson Corporation, a healthcare services company. Prior to joining McKesson, she was Payroll Manager at American President Lines (container transportation and shipping services) and The Sharper Image. Marcela has been in the payroll industry for 30+ years, and has held the designation of Certified Payroll Professional since 1987.
She is currently a member of the APA’s National Speakers Bureau and Strategic Payroll Leadership Task Force. Additionally she has been a board member of the California Payroll Conference since 2003.Audit Pitfalls / Compliance
Presentation Summary:
Presenters Bio: Jason Russell Jason has been with Deloitte Tax for eleven years and currently leads the Northern Pacific Region's Compensation & Benefits Tax consulting practice within Global Employer Services. In this role, Jason leads a regional team in working with a variety of Fortune 500 , technology and not for profit clients. Jason consults with clients on a variety of executive and equity compensation issues, including mergers and acquisitions (280G), deferred compensation (409A and 457A), compensation deductibility (162(m)), equity and equity alternatives, qualified retirement plans, and welfare/fringe benefit arrangements. In addition to the income inclusion and corporate deductibility of items ion the above areas, Jason consults on the related income and payroll tax withholding/reporting requirements and the Form 5500 reporting aspects of benefit plans. Jason is a popular speaker on the above topics, whether to groups of employees or to pratitioner audiences for organizations like the AICPA, APA, NASPP, or TEI.
Education:
LL.M., Taxation/Employee Benefits Taxation, with distinction, Georgetown University
J.D., cum laude. Pepperdine University
B.S., Accounting, summa cum laude. Lipscomb UniversityCalifornia Payroll
Presenters BIo: Nora M. Daly, CPP, is the Senior Product Manager, US Legislations, for Oracle USA. In that capacity, she is responsible for the legislative accuracy of Oracle’s integrated HR-Payroll product.
Ms. Daly began her career in Payroll in 1980 as a Senior Analyst for payroll taxes at Pacific Bell.
Ms. Daly has been active in the American Payroll Association since 1985. She has been a Certified Payroll Professional (CPP) since 1986. For 3 years, Nora served as Chair of the Government Affairs Task Force, representing APA’s members in meetings with the IRS, Treasury and SSA. She served two terms as government liaison officer for the San Francisco Chapter of the APA. She is currently chair of the APA’s Tax Forms and Publications Subcommittee.
Nora was appointed to the IRS Commissioner’s Advisory Group for the 1993-94 term. She worked with other tax professionals in examining issues in the areas of compliance and technology. For 1994-95, Commissioner Richardson appointed Nora as Chair of the Commissioner’s Advisory Group. Ms. Daly is the first person from the field of payroll management to chair the CAG.
From 2004 to 2007, Nora served as a member of the IRS’ Electronic Tax Administration Advisory Committee. This committee works with the IRS in moving the agency towards a role as a communicator, transmitter, receiver and repository of e-information. In order to achieve those goals, ETAAC makes a report annually to the U.S. Congress.
Nora has been a member of the APA’s Hotline Committee since 1989, a Contributing Writer to PayTech since 1990 and on the Payroll Advisory Board of Research Institute of America since 1992. She served on the APA’s Board of Advisors during 1996-97.
A member of the APA’s National Speakers Bureau, Nora has spoken at local APA chapter meetings, many APA statewide conferences, several of the California Statewide payroll Conferences and each APA Annual Congress since 1988. She also speaks at user group conferences across the United States. A specialist in payroll tax law, Nora presents APA’s Preparing for Year End workshops. Nora has also been a featured speaker on Tax Talk Today, an IRS-sponsored webcast covering various tax issues.
Ms. Daly was named the American Payroll Association’s Payroll Woman of the Year for 1991. In recognition of her continued contributions and achievements in Washington, APA awarded her their Special Recognition Award in 1994.Recessionary Impact on Unemployment Taxes
National economic update – state unemployment trust fund solvency
State unemployment legislative summary – pending and enacted changes
Federal Title XII Loans – current state balances and employer impact
Federal Unemployment Tax (FUTA) – potential credit reductions
Presenter Bio : Mike Mohr / Don Brody TALX
Michael Mohr is a Vice President in the St. Louis office of TALX Corporation and works in the Tax Management Services division. Michael has been with TALX Corporation for over 19 years. In those years he has work extensively in the claims and tax departments, product management, field operations and the state and local tax division.
He received his Bachelor of Science in Business Administration (emphasis in finance) and Bachelor of Science in Economics from the University of Missouri – St. Louis.
Mr. Mohr consults on tax management issues for all size employers on a national basis. The type of areas that Mr. Mohr assists employers with include;
Unemployment cost management
Employment tax planning on mergers, acquisitions and reorganizations
Research and recovery of overpaid employment taxes
State and local employment tax registrations
Work Opportunity Tax Credits (WOTC) and location based tax credits and incentives
Mr. Mohr is active in the American Payroll Association and the University of Missouri – St. Louis Alumni Association. Mr. Mohr is a past member of Toastmasters International.
Don Body is a Senior Tax Manager for the Tax Management Services division of the TALX Corporation. In Don’s current role as the Western Region Leader, he is focused on supporting TALX clients in the areas of Unemployment Compensation Management, Employer Tax Services, and Tax Credits and Incentives. Throughout his 20 year career, Don has worked with Fortune 1000 companies to develop and deliver solutions on complex business initiatives. Don has worked in various industries throughout his career, including: Defense, Technology, Telecommunications, Financial, and Business Services. He is a graduate of the University of Missouri and is Series 7, 65, and 63 licensed. Managing Multiple Priorities
Presenter Bio: Cheryl Williams
Cheryl Williams joined the McKesson Pharmaceutical Group in July 2000 as the West Region Training Manager. She was a training consultant to McKesson three years prior to this position. Cheryl is a native of Philadelphia, PA and received her BS in Hospital Administration from the Pennsylvania State University and MPA from Old Dominion University.
Cheryl has over 25 years of demonstrated experience in Learning and Development and performance management. Prior to joining McKesson, she held training manager positions at Blue Cross of Greater Philadelphia, The Plaza Hotel in New York (Westin Hotels and Resorts), and McNeil Consumer Products Corporation (Johnson & Johnson). She has also worked as a Learning and Performance Consultant for both Franklin Covey and Development Dimensions International (DDI) where she earned her DDI Master Trainer Certification.
Cheryl lives in Danville, CA with her husband, Bill. She has two children, her daughter who is a student at Columbia College in Chicago and her son who completed Stanford University and earned his MBA at Wharton in Philadelphia. She is located at McKesson’s Corporate headquarters at One Post Street in San Francisco and may be reached at (415) 983-8316 or at cheryld.williams@mckesson.com.Multi-State Taxation
Even in these tough economic times, employees are still traveling on behalf of their eployers, doing everything they can to help the business succeed.
Many states have become aggressive when enforcing their nonresident state income tax withholding rules. State payroll tax auditors will now question whether or not you have workers performing services in their state. There are 50 states and compliance with each states' rules, and even knowing what they are, is difficult.
By attending this session you will learn:
What are the technical state income tax withholding rules for workers who live in one state and preform services in another?
Where is the employee subject to state unemployment insurance - how the 4 part test works and how all states are supposed to implement this test?
What is done in practice when a worker travels to multiple locations - Are multiple W-2's issued?
What does your payroll system allow or what is your functionality around multi-state workers?
Presenters Bio:
Mindy Harada is an employment tax specialist and has over 19 years of employment tax experience as an independent consultant, an employee with one of the Big 4 firms, and as a payroll tax auditor with the state of CA.
Ms Harada provides consulting services encompassing the complete array of human resource and payroll tax issues. These include payroll tax minimization studies, downsize consulting, payroll tax compliance reviews, and independent contractor studies. Mindy represents clients in many different industries at both the state and federal level during independent contractor and payroll compliance audits.
Now a sole proprietor, Ms. Harada previously was the west coast practice leader for the Employment Tax Practice at Deloitte Tax LLP. Ms. Harada’s prior employment as a Tax Auditor IV with the Employment Development Department, State of California, has allowed her to assist clients undergoing a payroll tax audit. She spent two years as a Hearing Specialist before the California Unemployment Insurance Appeals Board, representing the EDD during the administrative appeals process.
Ms. Harada is a frequent presenter on various employment tax topics at APA events on the west coast and for several payroll service providers on a national basis. She has presented before the California Society of CPAs and has also spoken at several California Payroll Conferences as well as Conferences in the Pacific Northwest and many other locations throughout the country.
Ms. Harada holds a B.S. in Business Administration, with a Concentration in Accounting from San Jose State University, San Jose, CA.
Ms. Harada is a Certified Payroll Professional.Electronic Payments
Presenters Bio: Cathy Beyda & David AugustineCompliance Research
Payroll Compliance – More than just taxes
Research & Resources – It’s all at your fingertips
Documentation – What can help you, can also hurt you
Communication – What and how to communicate
The Payroll Professional has many roles including “compliance expert”. This session will discuss the Payroll compliance role as related to wage and hour. Learn how to analyze and organize your research, document your findings and communicate to management. Come with an open mind and ready to share your own research secrets or communication nightmares.
Presenters Bio:Barbara Youngman
Legal Compliance Manager
Brinker International
As Legal Compliance Manager for the casual dining restaurant company Brinker International, Barbara Youngman manages a Legal Compliance team specializing in wage & hour, payroll, and immigration issues. She is also responsible for compliance communications, reporting, and litigation support in a multi-state environment with over 100,000 employees.
Barbara is an active member of the American Payroll Association. She serves on the Government Affairs Task Force and the Donald Sharper Education Grant Committee, volunteers with the Hotline Referral Service, mentors local chapters through the CHAMPS Committee, is the Board of Advisor for Region 1, and has recently joined the National Speakers Bureau. She is a former President of the APA's Dallas Chapter and of the Texas Payroll Conference Board. She was named both CHAMPS Mentor of the Year and Texas Payroll Professional of the Year in 2005, and in 2006 she was the Dallas Chapter’s Payroll Professional of the Year. In 2007, she received both an APA Payroll Education Grant and a Meritorious Service Award. In 2008, she was honored with APA’s Special Recognition Award and in 2009 was named APA’s Payroll Woman of the Year.
While accumulating over 20 years of payroll and legal compliance experience in the hospitality industry, Barbara has also continued her education. She has held the designation of Certified Payroll Professional since 1998, and in 2003 she received a B.S. in Human Relations and Business. She has spoken at local chapter meetings, at the annual Texas Payroll Conference, and at the APA's Congress. ESS /MSS
Presenters Bio: Eric BaumgartnerWage & Hour
Presenters Bio:Maria Jackson /Ruben RosalezPayroll's Role on Corporate Disaster Preparedness
As you know, employees just want to get paid on payday. But what happens when the delivery mechanisms you rely on throughout the country to get payroll disbursed are disrupted due to natural or manmade disasters? What happens when your paper checks are undeliverable because your employees are being forced to relocate during extreme conditions?
Add these questions to the fact that 1 in 4 US households are underbanked, meaning they do not have a traditional bank account, and you have a potential compliance and employee welfare problem. Your disaster preparedness plan can help you understand and assist the underbanked community.
Payroll disaster preparedness is quick and FREE to implement. Everyone gets paid on payday – even when Mother Nature doesn’t cooperate.
Presenter Bio: Thomas Secor is the President of TFG Card Solutions, Inc. in Portland, Oregon. TFG (www.tfgcard.com) offers free paycard solutions that empower companies to increase direct deposit participation saving both the company and its employees money every single pay period.Canadian Payroll
Presenter Bio: Natasha Smith
Natasha is a member of the American Payroll Association, the Canadian Payroll Association and the Company of Young Professionals in Vancouver. She has worked with the Employer Services Advisory Committee for Worksafe BC to improve reporting and payment procedures for employers and reduce paper burden. She completed the Canadian Payroll Association’s Payroll Management Certification Program achieving the highest level of certification, Certified Payroll Manager in April 2009.Equity Compensation Compliance
Presenter Bio: Barbara Baksa serves as Executive Director for the National Association of Stock Plan Professionals (NASPP). In addition to her administrative responsibilities, she overseas all NASPP member programs and services, including the NASPP Annual Conference, online educational programs, webcasts on current developments, website content, surveys and research, regional chapters, and industry involvement.
Barbara is a frequent speaker on equity compensation related topics and has recently spoken at events sponsored by the National Center for Employee Ownership, the American Payroll Association, and, of course, both the national NASPP organization and regional NASPP chapters.
Barbara has authored numerous articles on stock compensation, contributed chapters to several books on equity compensation, and authored the seventh edition of “Accounting for Equity Compensation,” published by the National Center for Employee Ownership. Barbara also serves as editor of The NASPP Advisor and co-editor of The Corporate Executive.
Barbara began her career in equity compensation fifteen years ago. She is a Certified Equity Professional and currently a member of the Advisory Board of the CEPI. Barbara has a BA in English from the University of Iowa.Expatriate Payroll Concepts
Compensation Collection & Reporting
Presenter Bio: Lorraine Cohen is a Director in the Global Employment Services (GES) practice for Deloitte Tax LLP in San Francisco. She has over 20 years of experience serving global companies including expatriate tax program management consulting and compliance, tax planning, and human resource policy consulting. Lorraine also has extensive experience in the area of global equity consulting including tax and legal due-diligence, assistance with local approvals and filings, and employee communications.
Lorraine has been one of the leads on the development of Deloitte’s Global Advantage Business Traveler tools and has developed the approach and methodology for addressing reporting and withholding for business travelers.
Lorraine has a Bachelor of Science degree from the University of California, Davis and is a
California Certified Public Accountant.Leadership for Payroll Professionals
Presenter Bio:Stacy Shamberger Stacy has over 30 years of business experience with an extensive background assisting Accounting and Finance departments with process and procedure improvement. Stacy has served on the Board of Directors , as Treasurer, for CARTA (Center for Research Technology Applications) and Fellowship of Light - (an organization to assist at risk youth) - both non-profit organizations. She has also served on the Board of Directors for the IMA (Institute of Management Accounts) was an Associate Professor and Instructor for the Business and Continuing Educatipn School for Baltimore City Community College and Towson University's Executive Education and Development Centr.
She has held executive positions with Citibank/CitiGroup, Bloomingdales and Davis/Inotek. Stacy is currently Sr. Director of Procurment to Pay Solution, West Division for ADP. She has been with ADPfor 6 years and previously held the position of Regional Sales Executive, whose teams covered Northern California and the Central Coast.Electronic SSA and SSA Updates
W-2 e-file for any size or any need
W-2c e-file for any size or any need
Payroll Dept. self service
Business Services Online registration made easy for new users
Other news and updates
Presenters Bio:Bill Brees Bill is the Employer Services Liaison Officer (ELSO) in the Social Security Administration's San Francisco Region, which covers Arizona, CAlifornia, Hawaii, Nevada and the U.S. Territories of American Samoa and Guam, plus the Commonwealth of the Northern Mariana Islands. Bill has filled this role since 1982, first as Regional Magnetic Media Coordinator and now ESLO. He is the primary Regional contact for both employers and SSA staff in local offices on electronic W-2 filing promotion and other employer-related electronic services in SSA's Business SErvices Online suite.California Child Support
Presenters Bio:
California Payroll Conference
Compliance Payroll Coaster .... Connecting Payroll Knowledge with Technology
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Presentation Summary:
Presentation Summary:
Presentation Summary: This session provides a broad overview of the national economy related specifically to unemployment taxes. The session will review state trust fund solvency,current trends and the impact to employers. The information will also provide proactive guidance to employers related to unemployment tax costs in 2010 and beyond. In addition, basic unemployment tax strategies will be reviewed to help employers minimize and forecast future tax rates.
Presentation Summary: Managing Multiple Priorities
Presentation Summary: Multi-State Taxation
Presentation Summary: Electronic Payment
Presentation Summary: How to Find it, Use It, and Communicate to Management
Presentation Summary: ESS/MSS
Presentation Summary: Wage & Hour
Presentation Summary: Does your corporate disaster preparedness plan include payroll?
Presentation Summary: Canadian Payroll
Presentation Summary: This session will cover the ins and outs of tax withholding and reporting for stock compensation, with a special focus on tricky situations that can pose unique challenges for payroll systems, including former employees, divorce, death, and changes in employment status. We’ll discuss all types of stock grants, including options, restricted stock/units, and ESPPs and we’ll take a look at the new returns that must be filed with the IRS for ISOs and ESPPs.
Presentation Summary: ExpatriatePayroll Concepts Federal and State taxation of U.S. employees assigned abroad and effect on payroll withholding Tax equalization U.S. Inpats – expatriate employees from a foreign country into the U.S.
Presentation Summary: These days the only thing consistent is change. In this unpredictable economy, we see more and more organizations driving transformation and evolution as a competitive strategy. Ultimately, it is how employees and associates react to this process that will define the success of these objectives of sustainability through adaptation. Whether you lead a team of 1 or 101, your ability to effectively facilitate and manage change can make the difference between retaining your top talent and maintaining a productive healthy work environment or experiencing an environment of turmoil and flux.
Presentation Summary: Electronic SSA and SSA Updates
Presentation Summary: California Child Support