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The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: onlinecompliancepanel-webinar-mailer-CHE-PATRICK-HAGGERTY-MAY09-EB Supplemental Pay Essentials - Severance Pay, Deferred Compensation, Recordkeeping and Fringe Benefits LIVE WEBINAR Date: Wednesday, 09 May 2018 Time: 11:30 AM PDT | 02:30 PM EDT Call 510-857-5896 38780 Tyson Lane Suite 210 Fremont, CA-94536 Early Bird Offer! Use Promo Code RECD10 to Get 10% off on Recorded Session/CD/Flash Drive/ Corporate Live Session/Super Combos of this webinar. Offer valid till April 29, 2018 midnight. Call us to know more. The rules for withholding from supplemental pay involve compliance issues for employers related to tracking supplemental wages paid to each employee during the calendar year, selecting the appropriate method to use to compute withholding from supplemental pay, and proper application of options and exceptions to the general rules. Failure to know and correctly apply the rules can result in costly penalties for failure to withhold the correct amount of tax. This fast paced and detailed webinar will provide crucial information to effectively manage supplemental wage payments. It will discuss when optional methods may be elected and when they may not and the effect of Form W-4 claims and regular pay period on supplemental pay withholding. [...] Content analysis details: (4.2 points, 3.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. 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[URIs: onlinecompliancepanel.net] -0.0 RCVD_IN_MSPIKE_H2 RBL: Average reputation (+2) [8.30.201.20 listed in wl.mailspike.net] 0.0 T_SPF_HELO_TEMPERROR SPF: test of HELO record failed (temperror) -0.0 SPF_PASS SPF: sender matches SPF record 0.7 MIME_HTML_ONLY BODY: Message only has text/html MIME parts 0.8 BAYES_50 BODY: Bayes spam probability is 40 to 60% [score: 0.5000] 0.0 HTML_FONT_LOW_CONTRAST BODY: HTML font color similar or identical to background 0.0 HTML_MESSAGE BODY: HTML included in message 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid -0.1 DKIM_VALID_AU Message has a valid DKIM or DK signature from author's domain 1.9 RAZOR2_CF_RANGE_51_100 Razor2 gives confidence level above 50% [cf: 100] -0.1 DKIM_VALID Message has at least one valid DKIM or DK signature 0.9 RAZOR2_CHECK Listed in Razor2 (http://razor.sf.net/) X-Spam-Flag: YES Subject: ****SPAM**** Identifying Supplemental Wage Payments and Regular Wage Payments =20=20=20=20=09 onlinecompliancepanel-webinar-mailer-CHE-PATRICK-HAGGERTY-MAY09-EB<= /title> =09 <style type=3D"text/css"> <!-- body { background-color: #EEEEEE; 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font-family: Verdana, Arial, Helvetica, sans-serif; co= lor: #006398; text-align:left; text-decoration:none; padding:10px;"> <a href=3D"http://knowledge.onlinecompliancepanel= .net/a/hBa2eDQB9YQZhB9nIvQAAViPuC1/link11" style=3D"color: #006398;text-dec= oration:none;">Supplemental Pay Essentials - Severance Pay, Deferred Compen= sation, Recordkeeping and Fringe Benefits</a> </td> </tr> <tr> <td height=3D"auto" valign=3D"top" style=3D"font-family= : Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #333333; l= ine-height:16px; padding-bottom:10px; padding-left:10px;"> <span style=3D"color:#FF5733;"><strong>LIVE WEBIN= AR</strong></span><br> <span><strong>Date:</strong> Wednesday, 09 May 20= 18</span><br> <span><strong>Time: </strong> 11:30 AM PDT &= #x7c; 02:30 PM EDT</span><br> </td> </tr> </table></td> <td width=3D"266" valign=3D"top"><table width=3D"100%" = border=3D"0" cellpadding=3D"0" cellspacing=3D"0"> <!--DWLayoutTable--> <tr> <td width=3D"266" height=3D"69" align=3D"right" val= ign=3D"middle" style=3D"padding-right:10px;"> <a href=3D"http://knowledge.onlinecompliancep= anel.net/a/hBa2eDQB9YQZhB9nIvQAAViPuC1/link11"><img src=3D"https://www.onli= necompliancepanel.com/ocpFiles/ocpImages/theme/template-logo.png" alt=3D"OC= P_Logo" border=3D"0"></a> </td> </tr> <tr> <td height=3D"43" valign=3D"top" style=3D"font-fami= ly: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #333333;= line-height:16px; text-align:right; padding-right:10px;">Call 510-857-5896= <br/> 38780 Tyson Lane Suite 210 Fremont, CA-94536</td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20 <tr> <td height=3D"80" colspan=3D"2" valign=3D"top"> <table width=3D"100%" border=3D"0" cellpadding=3D"0" cellsp= acing=3D"0" bgcolor=3D"#FFFFFF"> <!--DWLayoutTable--> <tr> <td width=3D"690" height=3D"75" align=3D"center" valign= =3D"middle" bgcolor=3D"#1A71B2" style=3D"line-height:22px; background: line= ar-gradient(to right,blue,red);"> <span style=3D"font-family:Arial, Helvetica, sans-ser= if; font-size:13.5px; color:#fff;"><span style=3D"font-size:14px; font-weig= ht:bold;">Early Bird Offer! </span>Use Promo Code <span style=3D"color:#fff= ; font-family:Arial, Helvetica, sans-serif; font-weight:bold; font-size:16p= x; border: 1px dashed #fff; padding:0px 5px;"> RECD10</span> to Get 10% off= on Recorded Session/CD/Flash Drive/<br/>Corporate Live Session/Super Combo= s of this webinar.</span>=20 <span style=3D"font-family:Arial, Helvetica, sans-serif; font-size:12px; = color:#fff;"> Offer valid till April 29, 2018 midnight. Call us to know mor= e.</span> </td> </tr> <tr> <td height=3D"5"></td> </tr> </table> </td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> </tr> =20=20=20=20=20=20=20=20=20=20 <tr> <td height=3D"373" valign=3D"top"><table width=3D"100%" border= =3D"0" cellpadding=3D"0" cellspacing=3D"0"> <!--DWLayoutTable--> =20=20=20=20=20=20=20=20=20=20=20=20=20=20 <tr> <td width=3D"424" height=3D"340" valign=3D"top"><table widt= h=3D"424" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"> <!--DWLayoutTable--> <tr> <td height=3D"50" colspan=3D"2" valign=3D"top"><table w= idth=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"mar= gin-left:8px;"> <!--DWLayoutTable--> <tr> <td width=3D"142" height=3D"42" align=3D"left" valign= =3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-serif; fon= t-weight:bold; font-size:14px; padding-left:16px; color:#009900;"> <a href=3D"http://knowledge.onlinecompliancepanel= .net/a/hBa2eDQB9YQZhB9nIvQAAViPuC1/link11" style=3D"color:#ffffff; text-dec= oration:none;"><img src=3D"https://www.onlinecompliancepanel.com/ocpFiles/o= cpImages/theme/rnr-button.jpg"/></a> </td> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20= =20 <td width=3D"218" align=3D"right" valign=3D"middle" sty= le=3D"font-family:Verdana, Arial, Helvetica, sans-serif; font-size:11px; pa= dding-right:10px; color:#333333;"> <a href=3D"http://knowledge.onlinecompliancepanel.net= /a/hBa2eDQB9YQZhB9nIvQAAViPuC1/link7"><img src=3D"https://www.onlinecomplia= ncepanel.com/ocpFiles/ocpImages/theme/add-cal.jpg"></a> <a href=3D"mailto:customersupport@onlinecompliancepan= el.com"><img src=3D"https://www.onlinecompliancepanel.com/ocpFiles/ocpImage= s/theme/temp-email.jpg"></a> </td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> <tr> <td height=3D"339" colspan=3D"2" valign=3D"top" style= =3D"font-family:Verdana, Arial, Helvetica, sans-serif; font-size:12px; colo= r:#333333; line-height:16px; padding-left:10px; padding-right:10px; text-al= ign:justify;"> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 The rules for withholding from supplemental pay inv= olve compliance issues for employers related to tracking supplemental wages= paid to each employee during the calendar year, selecting the appropriate = method to use to compute withholding from supplemental pay, and proper appl= ication of options and exceptions to the general rules. Failure to know and= correctly apply the rules can result in costly penalties for failure to wi= thhold the correct amount of tax. This fast paced and detailed webinar will= provide crucial information to effectively manage supplemental wage paymen= ts. It will discuss when optional methods may be elected and when they may = not and the effect of Form W-4 claims and regular pay period on supplementa= l pay withholding. <br/><br/> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 <strong>Key Learning Objectives</strong> <ul> <li>Distinguish between supplemental wage payments = and regular wage payments and identify wage payments that are neither suppl= emental nor regular</li> <li>Compute withholding using each of the methods s= pecified for supplemental wages</li> <li>Be aware of critical options and exceptions to = the general rules</li> <li>Understand common and not so common examples of= supplemental pay and how the rules apply</li> <li>Understand how the rules apply to severance pay= , deferred compensation, and other post termination payments</li> <li>Understand when the 25% flat rate may be used a= nd when it is not allowed</li> <li>Understand when the 39.6% flat rate must be use= d and how to apply it to supplemental wage payments</li> <li>Learn how to avoid failure to withhold penaltie= s</li> </ul> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </td> </tr> <tr> <td height=3D"17" colspan=3D"2" align=3D"left" valign= =3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-serif; fon= t-size:12px; color:#333333; padding-left:10px;"> <div style=3D"float: left;padding-top: 7px;">=09 <a href=3D"http://knowledge.onlinecompliancepanel.net/a/hBa2eDQB9Y= QZhB9nIvQAAViPuC1/link11" style=3D"color: #006398;">View More</a> </div> =09=09=09=09=09=20=20 <div style=3D"float: right;"> <a href=3D"http://knowledge.onlinecompliancepanel.net/a/hBa2eDQB9Y= QZhB9nIvQAAViPuC1/link12"><img src=3D"https://www.onlinecompliancepanel.com= /ocpFiles/ocpImages/theme/temp-share.jpg"></a> </div> </td> </tr> =09=09=09=09=20=20 <tr> <td width=3D"294" height=3D"35" align=3D"left" valign= =3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-serif; fon= t-weight:bold; font-size:16px; color:#333333; padding-left:10px;"> <div style=3D"width:145%;font-size: 12px;"> =09=09=09=09=09=09 <div style=3D"background-color:#db1b23; color:#FFFFFF; width:auto; f= loat:left; padding:6px 10px 6px 10px; margin-right:10px; font-weight:normal= ;"> <a href=3D"http://knowledge.onlinecompliancepanel.net/a/hBa2eDQB9YQ= ZhB9nIvQAAViPuC1/link11" style=3D"color: #ffffff; text-decoration:none;">YE= S I am Attending</a> </div> =09=09=09=09=09=09=09 <div style=3D"background-color:#e0e3e8; color:#FFFFFF; width:auto; f= loat:left; padding:6px 10px 6px 10px; font-weight:normal;"> <a href=3D"http://knowledge.onlinecompliancepanel.net/a/hBa2eDQB9YQ= ZhB9nIvQAAViPuC1/link9" style=3D"color:#666666; text-decoration:none;">NO I= Want a Different Course</a> </div> </div> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> <td valign=3D"top"><table width=3D"266" border=3D"0" cellpadd= ing=3D"0" cellspacing=3D"0" bgcolor=3D"#f3f3f3"> <!--DWLayoutTable--> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 <tr> <td width=3D"266" height=3D"71" valign=3D"top"><table= width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"p= adding-top:10px;"> <!--DWLayoutTable--> <tr> <td width=3D"50" height=3D"54" align=3D"center"= valign=3D"top"> <a href=3D"http://knowledge.onlinecompliancep= anel.net/a/hBa2eDQB9YQZhB9nIvQAAViPuC1/link5"> <img src=3D"https://www.onlinecompliancepan= el.com/ocpFiles/ocpImages/speakers/26661/small.jpg= " alt=3D"instructor" width=3D"32" height=3D"40" border=3D"0"/> </a> </td> <td width=3D"216" valign=3D"top"><span class=3D= "content" style=3D"color: #666666; font-family: verdana; text-decoration: n= one; font-size: 12px; line-height: 18px; "> <strong>Patrick A. Haggerty</strong><br> <span style=3D"font-size:11px;"></span>Mr. Ha= ggerty is a tax practitioner, author, and educator. His work experience inc= ludes non-profit organization management, banking, manufacturing accounting= , and tax practice. He began teaching accounting at the college level in 19= 88. He is licensed as an Enrolled Agent by the U. S. Treasury to represent = tax payers at all administrative levels of the IRS and is a Certified Manag= ement Accountant.</span> </td> </tr> <tr> <td height=3D"17" colspan=3D"2" align=3D"right" v= align=3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-serif= ; font-size:11px; color:#333333; padding-right:10px; padding-bottom:10px;"> <a href=3D"http://knowledge.onlinecompliancepan= el.net/a/hBa2eDQB9YQZhB9nIvQAAViPuC1/link5" style=3D"text-decoration:none; = color:#3366FF;">View More</a> </td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> </tr> <tr> <td height=3D"84" valign=3D"top"> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 <table width=3D"100%" border=3D"0" cellpadding=3D"0= " cellspacing=3D"0" style=3D"border-top:1px solid #cdcccd;margin-top:10px;"> <!--DWLayoutTable--> <tr> <td width=3D"262" height=3D"30" align=3D"left" = valign=3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-seri= f; font-size:14px; padding-left:10px; color:#333333;">Similar On-Demand Web= inar</td> <td width=3D"4"> </td> </tr> <tr> <td height=3D"auto" valign=3D"top" style=3D"fon= t-family:Verdana, Arial, Helvetica, sans-serif; font-size:11px; padding-lef= t:10px; color:#333333;"> <a href=3D"http://knowledge.onlinecompliancep= anel.net/a/hBa2eDQB9YQZhB9nIvQAAViPuC1/link10" style=3D"text-decoration:non= e; color:#3366FF;">How to Recover Wage Overpayments</a> </td> <td> </td> </tr> <tr> <td height=3D"25" colspan=3D"2" align=3D"left" = valign=3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-seri= f; font-size:11px; color:#333333; padding-left:10px;"> <a href=3D"http://knowledge.onlinecompliancep= anel.net/a/hBa2eDQB9YQZhB9nIvQAAViPuC1/link4" style=3D"text-decoration:none= ; color:#3366FF;">View More</a> </td> </tr> </table> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 <table width=3D"100%" border=3D"0" cellpadding=3D"0" = cellspacing=3D"0" style=3D"border-top:1px solid #cdcccd;margin-top:10px;"> <!--DWLayoutTable--> <tr> <td width=3D"262" height=3D"30" align=3D"center" = valign=3D"middle" bgcolor=3D"#CCCCCC" style=3D"font-family:Verdana, Arial, = Helvetica, sans-serif; font-size:14px; padding-left:10px; color:#333333; fo= nt-weight:bold;"> <a href=3D"http://knowledge.onlinecompliancepan= el.net/a/hBa2eDQB9YQZhB9nIvQAAViPuC1/link8" target=3D"_blank"; style=3D"col= or:#0066FF"><span style=3D"color:#CC0000;"><strong>NEW! </strong></span>SOP= Library</a> </td> </tr> </table> </td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table> </td> </tr> =20=20=20=20=20=20=20=20=20=20 </table></td> </tr> <tr> <td colspan=3D"2" style=3D"font-family:Verdana, Arial, Helvetica,= sans-serif; font-size:13px; font-weight:bold; color:#ffffff;" height=3D"40= " valign=3D"middle" align=3D"left"> <a href=3D"http://knowledge.onlinecompliancepanel.net/a/hBa2eDQB9YQZhB9n= IvQAAViPuC1/link6" style=3D"color:#ffffff; text-transform:uppercase; float:= left; background-color:#77D649; height:40px; width:414px; padding-left:10px= ;"> <img src=3D"https://onlinecompliancepanel.com/ocpFiles/ocpImages/theme/= host-icon.jpg" style=3D"float:left; padding-top:8px; height:28px; width:30p= x; padding-right:10px;"> <span style=3D"float:left; padding-top:13px;">Host= This Webinar At Your Organization</span></a> =09=09=09 <a href=3D"http://knowledge.onlinecompliancepanel.net/a/hBa2eDQB9YQZhB9n= IvQAAViPuC1/link3" style=3D"color:#000; text-transform:uppercase; float:lef= t; width:243px; background-color: #49BAD6; height:40px; padding-top:0px; pa= dding-left:23px;"> <img src=3D"https://www.onlinecompliancepanel.com/ocpFiles/ocpImages/the= me/speaker-icon.png" style=3D"float:left;padding-top:8px;height:20px;width:= 20px; padding-right:8px;"><span style=3D"float:left; padding-top:13px;= ">Become a Speaker</span></a> </td> </tr> <tr> <td height=3D"35" colspan=3D"2" align=3D"center" valign=3D"middle= " bgcolor=3D"#db1b23" style=3D"font-family:Verdana, Arial, Helvetica, sans-= serif; font-size:12px; font-weight:bold; color:#ffffff; padding-left:10px;"> <a href=3D"http://knowledge.onlinecompliancepanel.net/a/hBa2eDQB9YQZhB9= nIvQAAViPuC1/link11" style=3D"color:#ffffff; text-transform:uppercase;">WOU= LD YOU LIKE TO RESERVE YOUR SPOT TODAY AND PAY US LATER? 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