Archive for the ‘HR Info’ Category

New NLRB Poster Requirement May Be Coming

Tuesday, December 21st, 2010

The National Labor Rela­tions Board (NLRB) announced that most pri­vate employ­ers may soon have to dis­play a poster in their work places that informs employ­ees of their right to form and/or join a union.  At the moment it is a pro­posed rul­ing, which is under­go­ing a 60-day com­ment period. 

IF the pro­posed rul­ing goes into effect after the com­ment period, fail­ure to dis­play the poster would be treated as an “unfair labor prac­tice.”  In gen­eral, it would be treated as evi­dence of unfair labor prac­tices if a case is ini­ti­ated against an employer.  It does not gen­er­ate enforce­ment action on its own.  The poster would be avail­able or it could be down­loaded for free from the NLRB. If a sig­nif­i­cant num­ber of employ­ees do not speak Eng­lish the employer would be required to dis­play a poster in their lan­guage. If an employer nor­mally elec­tron­i­cally con­veys posters, and elec­tronic ver­sion would be required in addi­tion to the phys­i­cal one in the workplace. 

The National Labor Rela­tions Act applies to most pri­vate employ­ers as the thresh­hold num­ber of employ­ees is 1.  The Act does not apply to work­ers who are cov­ered by the Rail­way Labor Act, agri­cul­tural employ­ees, domes­tic employ­ees, super­vi­sors, fed­eral, state or local gov­ern­ment work­ers, inde­pen­dent con­trac­tors and some close rel­a­tives of indi­vid­ual employers.

If you would like to read more about poster require­ments, espe­cially as they relate to Ari­zona employ­ers, please check out http://artandbusinessconsulting.com/arizona-employer-requirements.htm#AZ_Employer_Information. The infor­ma­tion pre­sented on this page is not all inclu­sive, nor does it pro­vide, nor is it intended to pro­vide com­plete or full descrip­tion, dis­cus­sion, or analy­sis of any law, topic, or issue.  ABC strongly advises busi­nesses to com­ply with all employ­ment laws that they are sub­ject to, and con­sult with an employ­ment lawyer or other employ­ment law spe­cial­ist when nec­es­sary — ABC is not engage to prac­tice law, nor is ABC an HR Specialist. 

As always, small busi­ness ser­vices and tax­a­tion are our busi­ness.  If you need help Please give Art & Busi­ness Con­sult­ing a call.  We would love to engage you as a client. 

The usual dis­claimers: Although ABC has made every effort to insure the accu­racy of Taxes, Tips and Tools, mis­in­for­ma­tion, dis­in­for­ma­tion, changes, mis­takes, typos and hack­ers hap­pen, there­fore Art & Busi­ness Con­sult­ing LLC takes no respon­si­bil­ity for any action taken or results based on the infor­ma­tion sup­plied here in. The con­tent of this blog gen­er­ally applies to busi­ness and indi­vid­ual tax­a­tion in the United States of Amer­ica.  Inter­nal Rev­enue Ser­vice Cir­cu­lar 230 Dis­clo­sure:  As pro­vided for in Trea­sury reg­u­la­tions, advice (if any) relat­ing to fed­eral taxes that is con­tained in this com­mu­ni­ca­tion (includ­ing attach­ments) is not intended or writ­ten to be used, and can­not be used for the pur­pose of (1) avoid­ing penal­ties under the Inter­nal Rev­enue Code or (2) pro­mot­ing, mar­ket­ing or rec­om­mend­ing to another party any plan or arrange­ment address herein.  Art & Busi­ness Con­sult­ing LLC cur­rently does not have a cer­ti­fied pub­lic accoun­tant, human resource spe­cial­ist, cer­ti­fied finan­cial plan­ner or an attor­ney on staff; this infor­ma­tion is purely for edu­ca­tional pur­poses and not to be con­strued as legal or finan­cial advice. Art & Busi­ness Con­sult­ing LLC and its employ­ees, mem­bers and asso­ciates are not engage to prac­tice law; you always should dis­cuss legal mat­ters with your attor­ney before talk­ing to anyone else.

Time-off For Voting — Rules For All 50 States

Friday, October 29th, 2010

This arti­cle comes from Source TheHRSpecialist.com and was dated 10/26/2010.  Nor­mally this list is part of their pre­mium con­tent, but they “unlocked” it for a short period of time.  Art & Busi­ness Con­sult­ing LLC  (we, our) is not affil­i­ated with TheHRSpecialist.com (they, them, their) nor are we specif­i­cally endors­ing TheHRSpecialist.com, but we are cred­it­ing them as the source of this timely infor­ma­tion.  We have left their pro­mo­tional blurb intact — if you fol­low their links with in their arti­cle you will be taken to sites out­side of ArtandBusinessConsulting.com and you will be sub­ject to their poli­cies not ours; we do not have any idea what those poli­cies might be.  Fur­ther­more any agree­ments entered into by fol­low­ing their links are between you and TheHRSpecialist.com and their affil­i­ates — those agree­ments are NOT with Art & Busi­ness Con­sult­ing LLC or our affiliates.


“State-by-State Guide to Vot­ing Leave Laws 10/26/2010

(Editor’s note: This arti­cle has been unlocked until Nov. 4, 2010. For a free 30-day trial to our online HR Spe­cial­ist Pre­mium Plus ser­vice, click here.)

When polls open nation­wide next Tues­day for the 2010 mid-term elec­tions, chances are, some of your employ­ees will want to take part of the day off to cast their bal­lots. Must you let them?

No fed­eral law requires employ­ers to grant leave for the pur­pose of vot­ing. How­ever, most states have laws that do.
Many specif­i­cally address sit­u­a­tions in which an employee’s work hours do not per­mit suf­fi­cient time to vote dur­ing the hours polls are open.

See below for a full state-by-state run­down of vot­ing leave laws. Remem­ber that flex­i­bil­ity can be the key when it comes to encour­ag­ing employ­ees to vote. While your state law may not man­date paid time off, there’s noth­ing that pro­hibits you from imple­ment­ing a vot­ing pol­icy that offers your employ­ees greater flex­i­bil­ity or priv­i­leges than what the law requires.

What do most state vot­ing laws require? In many states, the fol­low­ing rules gen­er­ally apply:

  • If polls are open two or three hours before or after employ­ees’ nor­mal work hours, the employer is not oblig­ated to pro­vide time off to vote.
  • Employ­ers may require that employ­ees pro­vide writ­ten requests for time off to vote.
  • Employ­ers may des­ig­nate when time off will be per­mit­ted for employ­ees to vote.
  • Employ­ers may not include lunch peri­ods as part of the vot­ing time off permitted.
  • Employ­ees may be required to pro­vide proof they voted to receive paid leave.
  • Employ­ees may not be dis­ci­plined or retal­i­ated against for tak­ing time off to vote.

State Vot­ing Leave Requirements

Alabama-§ 17–1-5-Employees can have up to one hour if they give their employer rea­son­able notice; employer may des­ig­nate the time when employee can leave to vote; if the employee’s shift starts two hours after the polls open or ends one hour before the polls close, the employer does not have to give leave.

Alaska-§ 15.56.100-Employer must give paid time unless the employee has two con­sec­u­tive hours before or after work to vote; no notice is required.

Ari­zona-§ 16–402-Employer must give paid time unless the employee has three con­sec­u­tive hours before or after work to vote; employee must give one-day notice; employer can choose when employee leaves to vote.

Arkansas-§ 7–1-102-Employer should arrange employee’s work sched­ule so employee has time to vote.

Cal­i­for­nia–Elec­tion Code § 14000–14003-Employer must allow time unless employee has two hours before or after shift to vote; employee must give two work­ing days’ notice.

Col­orado-§1–13-719-Employer must give up to two paid hours to vote if the employee does not have three con­sec­u­tive hours to vote. Connecticut-No law requir­ing employee time off to vote.

Delaware–15 Del. Code § 4709-If the employee has vaca­tion time and the employer is not in crit­i­cal need of the employee, the employer shall not deprive the employee of the time off.

Dis­trict of Colum­bia-No law requir­ing employee time off to vote.

Florida-§ 104.081-Employer can­not fire an employee for vot­ing; oth­er­wise, no law requir­ing time off.
Georgia-§ 21–2-404-Employees can take up to two hours’ paid leave; employer can decide when employee can leave to vote.

Hawaii-§ 11–95-Employees can have up to two paid hours, unless the employee has two con­sec­u­tive hours to vote out­side work hours; employee must show proof to be paid. Idaho-No law requir­ing employee time off to vote.

Illi­nois–10 I.L.C.S. § 5/17–15-Employees can have up to two hours’ unpaid leave; employ­ees must give one-day notice; employer can decide when employee may leave to vote.

Indi­ana-No law requir­ing employee time off to vote.

Iowa-§49.109-Employee may have paid leave, unless employee has three con­sec­u­tive hours to vote out­side work; employee must give writ­ten notice; employer can des­ig­nate time employee can leave to vote.

Kansas-§ 25–418-Employee can have up to two hours’ paid leave, unless the employee has two con­sec­u­tive hours to vote out­side work hours; employer may choose the time employee may leave to vote.

Ken­tucky-§ 118.035-Employee may have a “rea­son­able time” up to four hours unpaid to vote; employee must give one-day notice; employer may des­ig­nate when employee may take leave to vote; employer may pun­ish employee who takes leave but does not vote.

Louisiana-§ 23:961–No law requir­ing employee time off to vote. An employer with more than
20 employ­ees can­not for­bid their par­tic­i­pa­tion in politics.

Maine-No law requir­ing employee time off to vote.

Mary­land–3 § 10–315-Employee may have two hours’ paid leave; employee must pro­vide proof he or she voted to receive pay for time.

Mass­a­chu­setts–Gen. Laws ch. 149 § 178-Employees in man­u­fac­tur­ing, mechan­i­cal or mer­can­tile jobs may apply for leave in the first two hours polls are open.

Michi­gan-No law requir­ing employee time off to vote.

Min­nesota204C.04-Employee may have paid time off to vote in the morning.

Mis­sis­sippi- No law requir­ing employee time off to vote.

Mis­souri-§ 115.639-Employees may have up to three paid hours to vote, unless the employee has three con­sec­u­tive hours out­side work to vote; the employee must vote to be paid for time; employer can des­ig­nate the time employee may leave to vote.

Mon­tana-No law requir­ing employee time off to vote.

Nebraska-§ 32–922-Employee may have two paid hours, unless employee has two con­sec­u­tive hours out­side of work to vote; employee must give notice; employer may des­ig­nate when employee may leave to vote.

Nevada-§ 293.463-Employee may take paid leave to vote if it is not prac­ti­cal to vote before or after work; employee must give notice; if the employee lives less than two miles from the polling place, the employee may have one hour; if the employee lives between two and 10 miles from the polling place, he or she may have two hours; if the employee lives more than 10 miles from the polling place, he or she may have three hours.

New Hamp­shire-No law requir­ing employee time off to vote.

New Jer­sey-No law requir­ing employee time off to vote.

New Mex­ico-§ 1–12-42-Employee may have up to two hours, unless shift begins more than two hours after polls open or ends more than three hours before polls close.

New York–N.Y. Elec. Law § 3–110-If employee does not have suf­fi­cient time to vote, he or she may take up to two paid hours, unless he or she has four con­sec­u­tive non-work hours prior to or after shift when polls are open; employee must give notice of at least two days, but not more than 10 days, before the elec­tion; employ­ers must post notice of these pro­vi­sions not less than 10 work­ing days before the election.

North Car­olina-No law requir­ing employee time off to vote.

North Dakota–N.D. Cent. Code § 16.1–1-02.1-Encourages employ­ers to allow employ­ees time off to vote if reg­u­larly sched­uled to work while polls are open.

Ohio-§ 3599.06-Employee allowed “rea­son­able amount of time” to vote.

Okla­homa–title 26 § 7–101-Employee may have up to two hours, or more if employee lives far away from polling place, unless employee’s shift starts more than three hours after polls open or ends more than three hours before polls close; employee must give one-day notice; employer may des­ig­nate time employee may leave to vote.

Ore­gon-No law requir­ing employee time off to vote.

Penn­syl­va­nia-No law requir­ing employee time off to vote.

Rhode Island-No law requir­ing employee time off to vote.

South Car­olina–No law requir­ing employee time off to vote. South Dakota-§ 12–3-5-Employee may take up to two paid hours, unless employee has two con­sec­u­tive non-working hours; employer may des­ig­nate when employee leaves to vote.

Ten­nessee-§ 2–1-106-Employee is allowed a rea­son­able time up to three hours, unless shift starts three hours after the polls open or shift ends three hours before polls close; notice must be given by 12 p.m. the day prior to the election.

Texas-§ 276.004-Employer may not refuse to allow employee time to vote, although no time limit is spec­i­fied, unless employee has two con­sec­u­tive hours of non-work time while polls are open.

Utah20A-3–103-Employee may take up to two hours at the begin­ning or end of his or her shift, unless employee has three con­sec­u­tive non-work hours; employee must give notice; employer can decide when time taken to vote.

Ver­mont-No law requir­ing employee time off to vote.

Vir­ginia-No law requir­ing employee time off to vote. § 24.2–118.1-Employers may not fire or charge sick or vaca­tion leave for employ­ees who serve as elec­tion offi­cers, pro­vided the employ­ees gave rea­son­able notice.

Wash­ing­ton-§ 49.28.120-Employer must arrange employee’s sched­ule to allow suf­fi­cient time to vote, unless employee has two con­sec­u­tive non-work hours while polls are open.

West Vir­ginia-§ 3–1-42-Employee may have up to three paid hours to vote, unless employee has three con­sec­u­tive non-work hours while polls are open; leave is paid only if employee votes; employee must give three days’ notice. If the employee works in essen­tial gov­ern­ment, health, hos­pi­tal, trans­porta­tion, com­mu­ni­ca­tion ser­vices, or is in an indus­try requir­ing con­tin­u­ous oper­a­tions, the employer may spec­ify the time off for an employee to vote.

Wis­con­sin-§ 6.76-Employee may have up to three unpaid hours; employee must give notice; employer may des­ig­nate when employee may take leave. Wyoming-§ 22–2-111-Employee may have one-hour paid leave, unless employee has three con­sec­u­tive non-work hours while polls are open; leave is paid only if employee votes.”


As always, small busi­ness ser­vices and tax­a­tion are our busi­ness.  If you need help Please give Art & Busi­ness Con­sult­ing a call.  We would love to engage you as a client. 

The usual dis­claimers: Although ABC has made every effort to insure the accu­racy of Taxes, Tips and Tools, mis­in­for­ma­tion, dis­in­for­ma­tion, changes, mis­takes, typos and hack­ers hap­pen, there­fore Art & Busi­ness Con­sult­ing LLC takes no respon­si­bil­ity for any action taken or results based on the infor­ma­tion sup­plied here in. The con­tent of this blog gen­er­ally applies to busi­ness and indi­vid­ual tax­a­tion in the United States of Amer­ica.  Inter­nal Rev­enue Ser­vice Cir­cu­lar 230 Dis­clo­sure:  As pro­vided for in Trea­sury reg­u­la­tions, advice (if any) relat­ing to fed­eral taxes that is con­tained in this com­mu­ni­ca­tion (includ­ing attach­ments) is not intended or writ­ten to be used, and can­not be used for the pur­pose of (1) avoid­ing penal­ties under the Inter­nal Rev­enue Code or (2) pro­mot­ing, mar­ket­ing or rec­om­mend­ing to another party any plan or arrange­ment address herein.  Art & Busi­ness Con­sult­ing LLC cur­rently does not have a cer­ti­fied pub­lic accoun­tant, human resource spe­cial­ist, cer­ti­fied finan­cial plan­ner or an attor­ney on staff; this infor­ma­tion is purely for edu­ca­tional pur­poses and not to be con­strued as legal or finan­cial advice. Art & Busi­ness Con­sult­ing LLC and its employ­ees, mem­bers and asso­ciates are not engage to prac­tice law; you always should dis­cuss legal mat­ters with your attor­ney before talk­ing to any­one else.

Make Sure Withholding Orders Come From Official Enforcement Agency

Tuesday, August 24th, 2010

Some scams rely on peo­ple not check offi­cial look­ing correspondence.

You are prob­a­bly famil­iar with phish­ing scams where one receives an email from Pay­pal, eBay, Bank, Credit Union, even the IRS, com­plete with logos and links say­ing your account is sus­pended or some­thing sim­i­lar until you com­plete an account review-clicking on the link in the email takes you to a scam­mer site where they ask you for your per­sonal infor­ma­tion to rip you off. What you may not be aware of is sim­i­lar scams occur by snail mail as well. Mail Fraud has been around a lot longer than the internet.

Recently a group call­ing them­selves Child Sup­port Ser­vices of Atlanta, Inc. (CSS) set up a scam in Geor­gia.  Accord­ing to the United States Postal Ser­vice (USPS)  in a com­plaint filed with the court in USPS v. CSS No. 7–09-/cv-11(WLS) (M.D Ga 9–16-09),

  • CSS claimed affil­i­a­tion with the Geor­gia state agency.
  • CSS sent doc­u­ments to non­cus­to­dial par­ents that looked like they were from the Geor­gia Court.
  • CSS forged cor­re­spon­dence to state child sup­port col­lec­tion entities.
  • CSS ter­mi­nated cus­to­dial and non­cus­to­dial par­ents affil­i­a­tion with the Geor­gia Office of Child Sup­port Services.
  • CSS threat­ened non­cus­to­dial par­ents with wage orders, arrest, license sus­pen­sion and wage garnishment.

The bold­ness of this scam is breath­tak­ing.  USPS stopped all mail to CSS, mark­ing it Return to Sender Due to Addresee’s Vio­la­tion of Postal False Rep­re­sen­ta­tion Law; any mail with­out a return address was destroyed.

Need­less to say not only were indi­vid­u­als caught up in this mail fraud, so were employ­ers who may have received gar­nish­ment orders to col­lect child sup­port from employ­ees who were non cus­to­dial par­ents; they have to pay the child sup­port gar­nished from employ­ees wages again.

Bot­tom Line:  Whether you are an indi­vid­ual or an employer check out the bone fides of any new offi­cial look­ing cor­re­spon­dence to make sure it really is a valid order.

As always, small busi­ness ser­vices and tax­a­tion are our busi­ness.  If you need help Please give Art & Busi­ness Con­sult­ing a call.  We would love to engage you as a client.

The usual dis­claimers: Although ABC has made every effort to insure the accu­racy of Taxes, Tips and Tools, mis­in­for­ma­tion, dis­in­for­ma­tion, changes, mis­takes, typos and hack­ers hap­pen, there­fore Art & Busi­ness Con­sult­ing LLC takes no respon­si­bil­ity for any action taken or results based on the infor­ma­tion sup­plied here in. The con­tent of this blog gen­er­ally applies to busi­ness and indi­vid­ual tax­a­tion in the United States of Amer­ica.  Inter­nal Rev­enue Ser­vice Cir­cu­lar 230 Dis­clo­sure:  As pro­vided for in Trea­sury reg­u­la­tions, advice (if any) relat­ing to fed­eral taxes that is con­tained in this com­mu­ni­ca­tion (includ­ing attach­ments) is not intended or writ­ten to be used, and can­not be used for the pur­pose of (1) avoid­ing penal­ties under the Inter­nal Rev­enue Code or (2) pro­mot­ing, mar­ket­ing or rec­om­mend­ing to another party any plan or arrange­ment address herein.  Art & Busi­ness Con­sult­ing LLC cur­rently does not have a cer­ti­fied pub­lic accoun­tant, human resource spe­cial­ist, cer­ti­fied finan­cial plan­ner or an attor­ney on staff; this infor­ma­tion is purely for edu­ca­tional pur­poses and not to be con­strued as legal or finan­cial advice. Art & Busi­ness Con­sult­ing LLC and its employ­ees, mem­bers and asso­ciates are not engage to prac­tice law; you always should dis­cuss legal mat­ters with your attor­ney before talk­ing to any­one else.

To HIRE or not to HIRE?

Sunday, July 11th, 2010

The Hir­ing Incen­tives to Restore Employ­ment Act (HIRE) was signed in to law by Pres­i­dent Obama on March 18, 2010. If an employer hires a worker after Feb­ru­ary 3, 2010 and before Jan­u­ary 1, 2011 and this worker has been out of worker for more than 60 days, the employer is eli­gi­ble for cer­tain tax cred­its.  House­hold employ­ees are not eli­gi­ble for HIRE and nei­ther are busi­ness own­ers or their rel­a­tives, but recent grad­u­ates and minors are. 

  • The HIRE tax credit is a 6.2%  Social Secu­rity Tax break, up to the lesser of 6.2% of the employ­ees wages or $1,000. The employer takes the credit on their pay­roll tax forms, by reduc­ing the employer por­tion Social Secu­rity to zero for eli­gi­ble employees.
  • Then there is a HIRE Reten­tion Credit which kicks in 2011 if a new employee is retain for 52 weeks and does not see a sig­nif­i­cant change in pay dur­ing the sec­ond half the year.  It also is the lesser of 6.2% of wages or $1,000.
  • Work Oppor­tu­nity Tax Credit (WOTC) is $40% of the first $6,000 in wages and could be as much as $2,400.  Of course WOTC applies to a spe­cific class of indi­vid­u­als who face dif­fi­cul­ties get­ting into the work­force: Wel­fare recip­i­ents, dis­abled vet­er­ans, res­i­dents of cer­tain geo­graphic locales, and dis­con­nected youth-so not all new hires will qual­ify for WOTC, but some might. 
  •  How­ever the HIRE tax credit can not be taken with the WOTC.  But the HIRE Reten­tion Credit can be taken with WOTC
  • Finally, if an employer was tak­ing the COBRA assis­tance credit, because they laid of a given employee, and that employee was  laid off for more than the 60-day period, the employer can rehire that employee, who will be eli­gi­ble for HIRE tax credit too. 

If an employer does hire a new employee that qual­i­fies for HIRE and WOTC its prob­a­bly a good idea to see which tax credit is the most ben­e­fi­cial to them.  An employer can elect to bypass HIRE in favor of WOTC.  If an employer has already taken HIRE on an employee and decides that WOTC would be a bet­ter deal, they need to file an amended employ­ment tax return, 941-x, for each quar­ter they took the HIRE and repay the social secu­rity tax.  Once that is done the employer can take WOTC

More infor­ma­tion on the HIRE credit.  Employ­ees are to cer­tify that they have not been employed more than 40 hours in the 60 day prior to hire using Form W-11 or com­pa­ra­ble document. The 60-day period of unploye­ment must be con­tin­u­ous but can bridge 2009–2010.   The doc­u­ment is to be kept in the employer’s files.  Elec­tronic ver­sions with elec­tronic sig­na­tures are valid. Scanned images of signed paper W-11s are valid.  W-11s and equiv­a­lent need not be nota­rized. The W-11 must be signed, com­pleted and in the employer’s hands before the employer can claim the HIRE credit on their form 941.  If the employer real­izes they have claimed the credit for an inel­i­gi­ble employee they must amend the 941 on which they claimed the credit and pay the tax.  Temp agen­cies are eli­gi­ble for the credit, so if the temp agency claims the credit for a given employee, the employer can not; employ­ers should nego­ti­ate with temp agen­cies to pass the exemp­tion sav­ing through to them.  The credit is only for wages actu­ally paid (not earned) dur­ing March 19, 2010 and Decem­ber 31, 2010. 

In other unem­ploy­ment news, the COBRA sub­sidy has been expanded to included employ­ees laid off through May 31, 2010 and goes through Decem­ber 31, 2010.  For­mer employ­ees are still only eli­gi­ble for 18 months of COBRA assis­tance, but for newly laid off work­ers, this sub­sidy is some good news. 

Also the time to close on a home, get an occu­pancy certificate, and qual­ify for the Home Buyer’s Credit is extended to August 31, 2010–how­ever the con­tract still must have been entered into by April 30, 2010. 

As always, small busi­ness ser­vices and tax­a­tion are our busi­ness.  If you need help Please give Art & Busi­ness Con­sult­ing a call.  We would love to engage you as a client.

The usual dis­claimers: Although ABC has made every effort to insure the accu­racy of Taxes, Tips and Tools, mis­in­for­ma­tion, dis­in­for­ma­tion, changes, mis­takes, typos and hack­ers hap­pen, there­fore Art & Busi­ness Con­sult­ing LLC takes no respon­si­bil­ity for any action taken or results based on the infor­ma­tion sup­plied here in. The con­tent of this blog gen­er­ally applies to busi­ness and indi­vid­ual tax­a­tion in the United States of Amer­ica.  Inter­nal Rev­enue Ser­vice Cir­cu­lar 230 Dis­clo­sure:  As pro­vided for in Trea­sury reg­u­la­tions, advice (if any) relat­ing to fed­eral taxes that is con­tained in this com­mu­ni­ca­tion (includ­ing attach­ments) is not intended or writ­ten to be used, and can­not be used for the pur­pose of (1) avoid­ing penal­ties under the Inter­nal Rev­enue Code or (2) pro­mot­ing, mar­ket­ing or rec­om­mend­ing to another party any plan or arrange­ment address herein.  Art & Busi­ness Con­sult­ing LLC cur­rently does not have a cer­ti­fied pub­lic accoun­tant, human resource spe­cial­ist, finan­cial plan advi­sor or an attor­ney on staff; this infor­ma­tion is purely for edu­ca­tional pur­poses and not to be con­strued as legal or finan­cial advice. Art & Busi­ness Con­sult­ing LLC and its employ­ees, mem­bers and asso­ciates are not engage to prac­tice law; you always should dis­cuss legal mat­ters with your attor­ney before talk­ing to any­one else.