Payroll Connecticut, Unique Aspects of Connecticut Payroll Law and ...

By Charles Read
The Connecticut State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue Services
25 Sigourney Street
Hartford, CT 06106
860-297-5962
800-382-9463
www.drs.state.ct.us/index.html

Connecticut requires that you use Connecticut form "CT-W4, Employee's Withholding or Exemption Certificate" instead of a Federal W-4 Form for Connecticut State Income Tax Withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Connecticut cafeteria plans are: not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are: not taxable for income taxes; taxable for unemployment purposes.

In Connecticut no special rate for taxing supplemental wages instead supplemental wages are to be aggregated.

You must file your Connecticut State W-2s by magnetic media if you are have at least 25 W2's to file and are required to file your federal W-2s by magnetic media.


The Connecticut State Unemployment Insurance Agency is:

Unemployment Insurance Tax Division
Connecticut Labor Department
200 Folly Brook Blvd.
Wethersfield, CT 06109-1114
860-263-6550
www/ctdol.state.ct.us/uitax/txmenu.htm

The State of Connecticut taxable wage base for unemployment purposes is wages up to $15,000.00.

Connecticut requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment records must be retained in Connecticut for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Connecticut State Agency charged with enforcing the state wage and hour laws is:

The Department of Labor
Wage and Workplace Standards Division
200 Folly Brook Blvd.
Wethersfield, CT 06109
860-263-6790
www.ctdol.state.ct.us/

The state minimum wage in Connecticut is $7.10 per hour.

The general provision in Connecticut concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

Connecticut State new hire reporting requirements are that every employer must report every new hire, rehire and contractor if the contract exceeds $5,000.00 for a calendar year. . The employer must report the federally required elements of:

Employee's name
Employee's address
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)
For contractors state EIN

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a no penalty for a late report in Connecticut.

The Connecticut new hire reporting agency can be reached at 860-263-6310 or on the web at www.ctdol.state.ct.us/lmi/newhire.htm


Connecticut does not allow compulsory direct deposit

Connecticut requires the following information on an employee's pay stub:

Gross and Net Earnings
straight time and overtime pay
hours worked
itemized deductions


In Connecticut the statutory requirement concerning pay frequency is weekly, however, pay frequency can be as long as monthly if the Connecticut Labor Commissioner agrees. The lag time between when the services are performed and when the employee must be paid cannot exceed 8 days.

Connecticut payroll law requires that involuntarily terminated employees must be paid their final pay by the next business day however if the employee is suspended during a labor dispute or laid over the employer has until the next regular payday.

Voluntarily terminated employees must be paid their final pay by the next regular payday.

Deceased employee's wages up to $20,000.00 need to be paid to the surviving spouse or next of kin; or to the funeral director or physician if they have a preferred claim. The wages are paid upon application from the surviving spouse or next of kin; or upon affidavit of debt due from the funeral director or physician.

Escheat laws in Connecticut require that unclaimed wages be paid over to the state after three years.

The employer is further required in Connecticut to keep a record of the wages abandoned and turned over to the state for a period of 10 years.

There is a provision in Connecticut law that tip credits of up to $2.02 per hour against State minimum wages.

In Connecticut the payroll laws covering mandatory rest or meal breaks are: a 30-minute meal period during a 7 and one half-hour shift. Taking place after the first two hours and before the last two hours of the shift.

There is no provision in Connecticut law concerning record retention of wage and hour mandates a retention period of not less than three years.

The Connecticut agency charged with enforcing Child Support Orders and laws is:

Department of Social Services
Child Support Enforcement Program
25 Sigourney
Hartford, CT 06105-5033
800-842-1508
www.dss.state.ct.us/svcs/csupp.htm

Connecticut has the following provisions for child support deductions:

When to start Withholding? First pay period after 14 days from service
When to send Payment? Within 7 days of Payday.
When to send Termination Notice? "Promptly"
Maximum Administrative Fee? No provision.
Withholding Limits? 85% of first $145.99 exempt




Please note that this article is not updated for changes that can and will happen from time to time.




About the author:

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of “How to Start a New Business.”

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA’s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the web sites linked above.


Article Source: http://www.Free-Articles-Zone.com

Payroll Hawaii, Unique Aspects of Hawaii Payroll Law and Practice

By Charles Read
The Hawaii State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Taxation
Withholding Tax
P.O. Box 3827
Honolulu, Hi 96812-3827
808-587-4242
www.state.hi.us/tax/tax.html

Hawaii requires that you use Hawaii form "HW-4, Employee's Withholding Exemption and Status Certificate" instead of a Federal W-4 Form for Hawaii State Income Tax Withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Hawaii cafeteria plans are: not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are: not taxable for income taxes; taxable for unemployment purposes.

In Hawaii supplemental wages are required to be aggregated for the state income tax withholding calculation.

You may not file your Hawaii State W-2s by magnetic media.

The Hawaii State Unemployment Insurance Agency is:

The Department of Labor and Industrial Relations
Unemployment Insurance Division
830 Punchbowl St.
Honolulu, HI 96813
808-586-8970
http://hawaii.gov/labor/

The state of Hawaii taxable wage base for unemployed purposes is wages up to $30, 200.

Hawaii has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in Hawaii for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Hawaii State Agency charged with enforcing the state wage and hour laws is:

The Department of Labor and Industrial Relations
Enforcement Division
830 Punchbowl St., Rm. 340
Honolulu, HI 96813
808-586-8777
http://hawaii.gov/labor/wsd/index.shtml

The minimum wage in Hawaii is $6.25 per hour.

The general provision in Hawaii concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

Hawaii State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

Employee's name
Employee's address
Employee's social security number
Employer's name
Employer's address
Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $25.00 penalty for a late report in Hawaii.

The Hawaii new hire reporting agency can be reached at 808-692-7029.

Hawaii does allow compulsory direct deposit except for State employees hired after 7/1/1998.

Hawaii requires the following information on an employee's pay stub:

Gross and Net Earnings
pay period dates
payment date
itemized deductions

Hawaii requires that employee be paid no less often than semimonthly; monthly if union contract or director of labor relations allows..

Hawaii requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed seven days; up to 15 if the director of labor relations allows.

Hawaii payroll law requires that involuntarily terminated employees must be paid their final pay immediately or the next working day if immediately is impossible. The next regular payday if suspended due to a labor dispute or temporarily laid off.

Voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it; immediately if one pay period's notice is given.

Deceased employee's wages up to $2000.00 must be paid to the surviving spouse or adult children (in that order) within 30 days. Conditions require an affidavit of relationship and a receipt.

Escheat laws in Hawaii require that unclaimed wages be paid over to the state after one year.

The employer is further required in Hawaii to keep a record of the wages abandoned and turned over to the state for a period of five years.

Hawaii payroll law provides for a maximum tip credit against minimum wage of $0.25.

In Hawaii the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have a 30-minute meal period after five hours of work.

There is no provision in Hawaii law concerning record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.

The Hawaii agency charged with enforcing Child Support Orders and laws is:

Child Support Enforcement Agency
Department of the Attorney General
601 Kamokila Blvd., Ste 251
Kapolei, HI 96707
808-587-4250
http://hawaii.gov/ag/csea
.
Hawaii has the following provisions for child support deductions:

When to start Withholding? first pay period within 7 days of mailing
When to send Payment? Within 5 days of Payday.
When to send Termination Notice? Immediately
Maximum Administrative Fee? $2 per payment
Withholding Limits? Federal Rules under CCPA.




Please note that this article is not updated for changes that can and will happen from time to time.




About the author:

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of “How to Start a New Business.”

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA’s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the web sites linked above.


Article Source: http://www.Free-Articles-Zone.com

Payroll Nebraska, Unique Aspects of Nebraska Payroll Law and Practice

By Charles Read
The Nebraska State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue
Nebraska State Office Bldg.
301 Centennial Mall S.
P.O. Box 94818
Lincoln, NE 68509-4818
(402) 471-2971
(800) 742-7474
http://www.revenue.state.ne.us/index.html



Nebraska does not require you to use a state form to calculate state income tax withholding.


Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Nebraska cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Nebraska supplemental wages are taxed at a 5% flat rate.


You may file your Nebraska State W-2s by magnetic media if you choose to.


The Nebraska State Unemployment Insurance Agency is:

Department of Labor
550 S. 16th St.
P.O. Box 94600
Lincoln, NE 68509-4600
(402) 471-9835
http://www.dol.state.ne.us/


The State of Nebraska taxable wage base for unemployment purposes is wages up to $7000.00.


Nebraska has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in Nebraska for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Nebraska State Agency charged with enforcing the state wage and hour laws is:

Department of Labor
Division of Safety
State Office Bldg.
301 Centennial Mall South
P.O. Box 95024
Lincoln, NE 68509-5024
(402) 471-2239
www.dol.state.ne.us/


The minimum wage in Nebraska is $5.15 per hour.


There is also no general provision in Nebraska State Law covering paying overtime in a non-FLSA covered employer.

Nebraska State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

Employee's name
Employee's address
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $25.00 penalty for a late report in Nebraska.

The Nebraska new hire-reporting agency can be reached at 888-256-0293 or 402-691-9957 or on the web at www.nenewhire.com

Nebraska does allow compulsory direct deposit but the employee's choice of financial institution must meet federal Regulation E regarding choice of financial institutions.


Nebraska has no State Wage and Hour Law provisions concerning pay stub information.

Nebraska requires that employee be paid on paydays designated by employer or agreed to by employer and employee.


In Nebraska there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid.

Nebraska payroll law requires that involuntarily terminated employees must be paid their final pay earlier of next regular payday or within 2 weeks and that voluntarily terminated employees must be paid their final pay earlier of next regular payday or within 2 weeks.



There is no provision in Nebraska law concerning paying deceased employees.


Escheat laws in Nebraska require that unclaimed wages be paid over to the state after one year.

The employer is further required in Nebraska to keep a record of the wages abandoned and turned over to the state for a period of 7 years.


Nebraska payroll law mandates no more than $3.02 of minimum wage may be used as a tip credit.



In Nebraska the payroll laws covering mandatory rest or meal breaks are only that manufacturing employees must have a 30-minute meal period between noon and 1 p.m. or another suitable hour.

There is no provision in Nebraska law concerning record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.


The Nebraska agency charged with enforcing Child Support Orders and laws is:

Child Support Enforcement Office
Department of Health and Human Services
P.O. Box 94728
301 Centennial Mall So., 5th Fl.
Lincoln, NE 68509-4728
(402) 479-5555
http://www.hhs.state.ne.us/cse/cseindex.htm

Nebraska has the following provisions for child support deductions:

When to start Withholding? First pay period after receipt of notice.
When to send Payment? Within 7 days of Payday.
When to send Termination Notice? 30 days after termination.
Maximum Administrative Fee? $2.50 per month.
Withholding Limits? Federal Rules under CCPA.




Please note that this article is not updated for changes that can and will happen from time to time.




About the author:

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of “How to Start a New Business.”

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA’s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the web sites linked above.


Article Source: http://www.Free-Articles-Zone.com

Payroll Missouri, Unique Aspects of Missouri Payroll Law and Practice

By Charles Read
The Missouri State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue
Division of Taxation and Collection
Withholding Tax Section
P.O. Box 3375
Jefferson City, MO 65105-3375
(573) 751-5752
http://www.dor.mo.gov/

Missouri requires that you use Missouri form "MO-W4, Employee's Withholding Allowance Certificate" instead of a Federal W-4 Form for Missouri State Income Tax Withholding.


Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Missouri cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Missouri supplemental wages are taxed at a 6% flat rate.


You must file your Missouri state W-2s by magnetic media if you are have at least 250 employees and are required to file your federal W-2s by magnetic media.


The Missouri State Unemployment Insurance Agency is:

Division of Employment Security
Unemployment Insurance Department
421 E. Dunklin St., P.O. Box 59
Jefferson City, MO 65104-0059
(573) 751-3215
http://www.dolir.mo.gov/ls/wagehour/

The State of Missouri taxable wage base for unemployment purposes is wages up to $8000.00.

Missouri requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.


Unemployment records must be retained in Missouri for a minimum period of three years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Missouri State Agency charged with enforcing the state wage and hour laws is:

Department of Labor and Industrial Relations
Division of Labor Standards
P.O. Box 449
3315 West Truman Blvd.
Jefferson City, MO 65102-0449
(573) 751-3403
http://www.dolir.mo.gov/ls/wagehour/

The minimum wage in Missouri is $5.15 per hour.


The general provision in Missouri concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.


Missouri State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

Employee's name
Employee's address
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $25 penalty for a late report and $350 for conspiracy in Missouri.

The Missouri new hire-reporting agency can be reached at 800-585-9234 or 800-859-7999 or on the web at http://www.dss.mo.gov/

Missouri does allow compulsory direct deposit but the employee's choice of financial institution must meet federal Regulation E regarding choice of financial institutions.


Missouri requires the following information on an employee's pay stub:

Gross and Net Earnings
Straight time and overtime pay
Hours worked
Itemized deductions
Total deductions


Missouri requires that employee be paid no less often than semimonthly; every 15 days for manufacturers; monthly for FLSA-exempts.


Missouri requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed sixteen days after pay period; five days for manufacturers.


Missouri payroll law requires that involuntarily terminated employees must be paid their final pay on the day of discharge or within 7 days if employee requests it by mail.


There is no provision in Missouri law concerning paying deceased employees.


Escheat laws in Missouri require that unclaimed wages be paid over to the state after five years.

The employer is further required in Missouri to keep a record of the wages abandoned and turned over to the state for a period of 5 years.


Missouri payroll law mandates no more than 50% of minimum wage may be used as a tip credit.




In the Missouri payroll law there is no provision covering required rest or meal periods.

There is no provision in Missouri law concerning record retention of wage and hour records therefore it is probably wise to follow FLSA guidelines.

Missouri statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

The Missouri agency charged with enforcing Child Support Orders and laws is:

Division of Child Support Enforcement
Department of Social Services
P.O. Box 2320
227 Metro Dr.
Jefferson City, MO 65102-2320
(573) 751-4301
http://www.dss.mo.gov/

Missouri has the following provisions for child support deductions:

When to start Withholding? 2 weeks after mailing.
When to send Payment? Within 7 days of Payday.
When to send Termination Notice? "Promptly"
Maximum Administrative Fee? $6 per month.
Withholding Limits? Federal Rules under CCPA.




Please note that this article is not updated for changes that can and will happen from time to time.




About the author:

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of “How to Start a New Business.”

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA’s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the web sites linked above.


Article Source: http://www.Free-Articles-Zone.com

Payroll Oklahoma, Unique Aspects of Oklahoma Payroll Law and Practice

By Charles Read
The Oklahoma State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Oklahoma Tax Commission
Withholding Tax Division
2501 Lincoln Blvd.
Oklahoma City, OK 73194
(405) 521-3155
www.oktax.state.ok.us/oktax/


Oklahoma allows you to use the Federal W-4 form to calculate state income tax withholding.


Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Oklahoma cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Oklahoma supplemental wages are taxed at a 6.65% flat rate.


W-2s are not required in Oklahoma.


The Oklahoma State Unemployment Insurance Agency is:

Employment Security Commission
Unemployment Insurance Division
P.O. Box 52003
Oklahoma City, OK 73152
(405) 667-7138
http://www.state.ok.us/~okdol/workcomp/index.htm

The State of Oklahoma taxable wage base for unemployment purposes is wages up to $14,300.00.


Oklahoma has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in Oklahoma for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Oklahoma State Agency charged with enforcing the state wage and hour laws is:

Department of Labor
Wage and Hour Division
4001 North Lincoln Blvd.
Oklahoma City, OK 73105-5212
(888) 269-5353
www.state.ok.us/~okdol/

The minimum wage in Oklahoma is $5.15 per hour.


There is also no general provision in Oklahoma State Law covering paying overtime in a non-FLSA covered employer.

Oklahoma State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

Employee's name
date of hire
state of hire
Employee's address
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Oklahoma.

The Oklahoma new hire-reporting agency can be reached at 800-317-3785 or on the web at http://www.ok.gov/oesc/


Oklahoma does not allow compulsory direct deposit

Oklahoma requires the following information on an employee's pay stub:

itemized deductions


Oklahoma requires that employee be paid no less often than semimonthly; monthly for public sector, qualified nonprofit, and FLSA-exempt employees.


Oklahoma requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed eleven days.


Oklahoma payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday (by certified mail if employee requests) and that voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it.


Deceased employee's wages of $3,000 to the designated beneficiary, surviving spouse, children or guardians (in that order).


Escheat laws in Oklahoma require that unclaimed wages be paid over to the state after one year.

The employer is further required in Oklahoma to keep a record of the wages abandoned and turned over to the state for a period of 10 years.


Oklahoma payroll law mandates no more than 50% of minimum wage may be used as a tip credit.


In Oklahoma the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have 1-hour rest period during 8-hour shift; 30-minute rest period after 5 hours work.


There is no provision in Oklahoma law concerning record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.


The Oklahoma agency charged with enforcing Child Support Orders and laws is:

Child Support Enforcement Division
Department of Human Services
Capitol Station, Box 53552
Oklahoma City, OK 73152
(405) 522-5871
www.okdhs.org/childsupport/


Oklahoma has the following provisions for child support deductions:

When to start Withholding? Immediately after receipt of order.
When to send Payment? Within 7 days of Payday.
When to send Termination Notice? Within 10 days of termination.
Maximum Administrative Fee? $5 per payment; up to $10 per month.
Withholding Limits? Federal Rules under CCPA.




Please note that this article is not updated for changes that can and will happen from time to time.




About the author:

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of “How to Start a New Business.”

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA’s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the web sites linked above.


Article Source: http://www.Free-Articles-Zone.com

Select a divorce lawyer New York with care and caution

By Damey Flower
A divorce is a painful occurrence where both the individuals involved end up losing something precious to them. People enter into the bond of marriage with many hopes and dreams for a future together and with the best of intentions to make it a success. However, certain unavoidable circumstances and irreconcilable differences may force them to part ways through a divorce. A time like this is emotionally and mentally disturbing for not only the couple but for their entire family as well. It can be especially painful if there are children involved as many other issues take priority in such a case. As it is an emotional and mentally disturbing time for the person involved and his or her family, it is quite natural that the individual will be unable to take logical decisions to fight a divorce case. In these circumstances it is best to hire the services of a divorce lawyer New York.

When you are fighting a divorce case it is best to hire the services of a competent divorce lawyer New York who is experienced in dealing with many such cases. The divorce lawyer New York will be accustomed to the nitty gritties and legal terms and conditions that are applicable to such cases as each state has a different law with regard to a divorce case. So the lawyer is best prepared to handle a divorce case on your behalf and help you get the most from a painful situation. If issues like child custody is also involved, then a divorce lawyer can find the ways and means to ensure the best provisions for your child as that is your main priority.

Divorce cases can turn ugly if both partners are not parting their ways amicably and often such is the case where financial assets are involved. A competent divorce lawyer New York can help you find out all that you deserve to get as your share and will help you claim such assets. Many couple do not go in for pre-nuptial agreements that could have taken care of all such financial divisions. Thus, the necessary intervention and expertise of a divorce lawyer is compulsory. However, before you hand over your case to any lawyer it is advisable to carry out your own reference check as trust is a vital criteria between any lawyer and client.

Some of the best ways to find a competent and reliable divorce lawyer New York is through the yellow pages or the internet. Also, another dependable option would be to get references from the lawyer's past clients for whom he has successfully handled other cases similar to yours. Once you have a lawyer of your choice and have discussed the monetary arrangements of fees and costs with him, trust him wholeheartedly. Let him know the complete details which are crucial to the case and will help the lawyer in getting a decision in your favor. So, no matter how painful the experience of divorce may be, a divorce lawyer can still help you emerge victorious and start life anew.


About the author:
Damyel Flower is an experienced divorce lawyer.He has successfully handled many divorce cases.He gives advice to clients who are looking for Art lawyer New York,Divorce lawyer New York,Best art lawyer,Divorce lawyer NYC.To hire services of a lawyer in New York and any legal advice visit us www.mtllp.com.

Article Source: http://www.Free-Articles-Zone.com

Indulge in your hobby with an art lawyer

By Damey Flower
Art has its own appeal to the people who are fond of any form of art. Art has many forms and each of them has some or the other beauty hidden in it. Paintings have a major appeal to people and there are many people who are fond of this form of art and have a habit of collecting great art pieces in the form of paintings. However, the world has been taken by forgery and the world of art has not been left from this devastating problem. Many a times, it happens that a person lands up buying a duplicate piece of art thinking it to be the original piece. Therefore, in such cases, what the person can do is to take the help of an art lawyer because this professional is the best person, who can help someone get justice.

Taking the help of art lawyer in such situations when someone has bought a fake art piece thinking it to be an original one is one of the best things to do. An art lawyer is a professional, who knows all about the aspects of art and understands this domain the best. Therefore, going to this person for help can be the best solution for any person who has become a victim of buying a fake art piece. Well, there are many art lawyers in the city and all across the country. Therefore, it is important that the selection is made accurately. It is important to check the record of accomplishment of the person and to see his success ratio. Moreover, you need to explain to him how you managed to buy the fake art piece and who sold it to you. Once this is done, the lawyer would try his level best to get you justice and help you get your money back from the fake art dealer. In fact, he would make sure that the fake art dealer is not allowed to sell any more art pieces.

The second instance wherein someone can help from an art lawyer is when a dealer sells an original art piece and the buyer does not pay the money on time or tries to act smart while paying the money to the dealer or the seller. In such situations, the dealer or the seller can take the help of this professional to get the money from the dealer. It is very easy to come across such a professional. You can search for one on the internet or can take some reference from any person, who has already taken the help of such a professional. Therefore, now there is no chance of any sort of a forgery.

Art lovers have always been mesmerized by any art piece and for them collecting art pieces is like worshipping. Therefore, given to their sentiments, it is natural that they would get hurt if they accidentally manage to buy a fake art piece. However, now there is nothing much to worry about because they can take the help of an art lawyer to save their souls and save them from buying a fake art piece. Therefore, take the help of this professional to indulge in your hobby of collecting original art pieces.

About the author:
Damyel Flower is an experienced divorce lawyer.He has successfully handled many divorce cases.He gives advice to clients who are looking for Art lawyer, divorce lawyer NYC, celebrity divorce lawyer.To hire services of a lawyer in New York and any legal advice visit www.mtllp.com.

Article Source: http://www.Free-Articles-Zone.com

Settle your divorce amicably with a celebrity divorce lawyer

By Damey Flower
When you are a celebrity then it is an accepted fact that your every move will be in the limelight. The people become involved not only with your public persona but also with different aspects of your private life. Hence any important event such as a birth, marriage and death becomes a highlighted event. It is no wonder; therefore, that a divorce of a celebrity will also create headlines. However, a divorce is a painful event for not only the couple involved but also for their families and close ones. Also, a divorce encompasses many different aspects and issues that need to be sorted out and when an individual is in such a disturbed state of mind, it is not possible for them to handle the nitty gritties of a divorce proceeding. A celebrity divorce lawyer is hence, most suited, to sort out the proceedings and legalities of a divorce proceeding.

A celebrity divorce lawyer is competent and experienced enough to deal with the legal aspects of a divorce that is already in the limelight due to the social status of the couple. Each and every move and decision needs to be carefully planned well in advance as the public follows each move very closely and carefully. Any wrong move or decision could have a major impact on the mind of the public and hence it could also have undue influence on the outcome of the case. Also, a celebrity divorce lawyer is used to handling the media attention that any such divorce case is sure to attract and will not lose his head while taking the right decisions and steps.

Hiring the services of a celebrity divorce lawyer also makes it much easier for the individual to deal with the laws of the state. Each state may have different laws for divorce and you may be caught unawares if you are not prepared with the legalities of the case. The lawyer will give helpful guidance and moral support when you really need it at times like this. A divorce has many aspects like settling the financial agreements between the couple and the division of assets accordingly. If the couple did not have a pre-nuptial agreement then the settlement of assets becomes even more difficult and the lawyer needs to help his client get what he or she really deserves.

A celebrity divorce lawyer is also the best person to turn to when the divorce involves children as well. The question of child custody is a delicate and sensitive issue that can be best tackled by a lawyer, who keeps his client's interest in mind. A lawyer can be judged by the past cases and the number of successful outcomes in his name. You could locate the best divorce lawyer in your city through the yellow pages, websites on the internet or through the reference of past clients. Once you have a good and competent lawyer by your side, half the battle is already won and the preparation for the other half is also well in place.


About the author:
Damyel Flower is an experienced divorce lawyer.He has successfully handled many divorce cases.He gives advice to clients who are looking for Art lawyer,Divorce lawyer NYC, celebrity divorce lawyer.To hire services of a lawyer in New York and any legal advice visit www.mtllp.com


Article Source: http://www.Free-Articles-Zone.com

A Divorce Lawyer NYC will give you a better way to your separation

By Damey Flower
Marriage is one of the most important decisions in everybody's life. And nothing could be more poignant than to witness the failure of your marriage. Every couple has their own reasons of separation that originates from issues and differences causing emotional pain and a devastated state of mind. This separation is an invitation to several arguments and legal conflicts that may take an ugly shape. To solve things in a decent way so that the pain can be reduced to some extent, every couple must seek advice from a divorce lawyer. Do you figure any similarity with this situation and looking for a lawyer to sort out things in a better way? Seek a help at Divorce lawyer NYC. The lawyers are experts who know the best way to handle such sensitive situations.

A divorce lawyer NYC presents the case of his clients in the perfect order to get favored. All the lawyers at NYC are very faithful to their clients and respect their sentiments throughout. They believe in complete detailing so that each and every point is focused to the divorce certificate can be obtained easily. Every case has its own number of clauses and issues that demand special attention including property division, the custody of the kids, law of spousal support and amount of alimony. All this and added emotional stress sometimes get overburdened and totally out of control. Thus to have a wise escape out, you need select a beneficial piece of advice offered by divorce lawyer.

Do not overlook the fact that the attorney must be familiar to family law with experience of handling few cases. The law can create hurdles with numerous issues that you may come across while your case is running in the court. And at this time only an expert lawyer who has the exact knowledge can fend you. Another significant aspect is your comfort level with your lawyer. You must be easy in talking about your personal matters with your divorce lawyer. If you have children, they might suffer the most in the separation as they cannot really understand the reason. The lawyer will take every aspect of your Divorce into consideration to make it less bothersome for you. The lawyer makes all the attempts to sound valid and genuine so the judge can get convinced. The services served by Divorce lawyer NYC are authenticated, unquestionable and documented with valid proofs.

Divorce laws differ from place to place and so make sure you get the best possible legal advice of a divorce lawyer NYC managing everything for you from the your child's custody to your well deserved alimony. With the scenario of separation, you see a worse phase of trauma and pain and the court gestures and proceedings add extra pinch of stress and burden. A divorce lawyer can at least take sincere care of your hearing and law issues, so that you may feel secure from some side. This sensitive issue is very frail and must be handles with sincere effort. The lawyer makes every possible way to end the things with a subtle and decent note.



About the author:
Damyel Flower is an experienced divorce lawyer.He has successfully handled many divorce cases.He gives advice to clients who are looking for Art lawyer,Divorce lawyer NYC, celebrity divorce lawyer.To hire services of a lawyer in New York and any legal advice visit www.mtllp.com



Article Source: http://www.Free-Articles-Zone.com

The Importance of Appointing Irvine Business Law Attorneys

By Rainier Policarpio
In running a business in Irvine, no matter how big or small your operations may be, there is a strong possibility that you will need the aid of a business law attorney to handle all your legal predicaments. This is certainly important to reassure that these problems will not prevent your business’ potential growth.

However, the right time and circumstances of hiring a lawyer should depend on the severity of the situation. Better then if you would know how to determine if a business aspect deserves the assistance of a legal expert.

Here are some major situations wherein you need to ask assistance of these legal professionals.

Seek expert advice from Irvine business law attorneys when:

• You and your other partners decide to plan your Limited Liability Company’s operating arrangements or prepare special allocations of your earnings and losses.

• Any among the owners intends to put his appreciated property to the partnership or LLC

• You are planning to acquire a business

• You are engaged in a major environmental problem that affects the smooth operation of your business

• If someone, among your employees is setting up a legal action against you or your company regarding discriminatory acts or a sexual harassment case.

These scenarios often cost a business a large amount of money if not dealt with accordingly. Such amount and potential harm your business may get from it is even more threatening that how much you shall have to pay for your legal advocate. Thus, you should not take chances and seek immediate help from a qualified business lawyer.

Meanwhile, these are other business dealings that may not need the aid of a lawyer. Yet, it is still upon your capability. Most businesses still actually hire Irvine business law attorneys in these cases:

• Researching and filing a reservation of a trademark or name of the business

• Drafting a partnership or shareholder’s contract or LLC operating arrangements

• Applying for a particular fictitious business name

• Applying for various licenses and permits as required under the law

• Hiring job applicants and accomplishing all the necessary paperwork

On the other hand, you must be aware that not all legal professionals have an outstanding credibility in handling legal issues in doing business. This particular field of law requires long period of trainings and studies. If you unintentionally hired an incompetent attorney, this will definitely give you bigger problems.

Hence, in searching for the right business attorney, it is better if you would closely examine his legal background. See to it that he has already won most of his other cases that are business related.

You may also choose from the California State Bar Association’s list of Irvine attorneys who are authorized to handle business legalities. In this way, you can also be sure that your prospect attorney to hire is free from any legal impediments.

Finally, it is not always too expensive to hire a business advocate’s assistance. Even some law firms are more than willing to assess your business problem. In this manner, you may be able to determine if you have the money to pay for their services before hiring them.

About the author:
Our Irvine attorneysare also knowledgeable about the legal processes involving the business operations. Just log on to our professional lawyers website and consult our legal staff to be assured that your company is following all the requisites stated under the Business Law.

Article Source: http://www.Free-Articles-Zone.com

Payroll Massachusetts, Unique Aspects of Massachusetts Payroll Law ...

By Charles Read
The Massachusetts State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue
51 Sleeper St.
Boston, MA 02205
(617) 887-6367
(800) 392-6089 (in state)
www.state.ma.us/dor/dorpg.htm


Massachusetts allows the use of the federal W-4 form if exemptions claimed are the same for state and federal. Otherwise, you must use "M4 Massachusetts Employee's Withholding Exemption Certificate" for Massachusetts income tax withholding.


Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Massachusetts cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.


In Massachusetts supplemental wages are required to be aggregated for the state income tax withholding calculation.


You must file your Massachusetts State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.


The Massachusetts State Unemployment Insurance Agency is:

Division of Employment Security
Charles F. Hurley Bldg.
19 Staniford St., 5th Fl. DET
Boston, MA 02114-2589
(617) 626-6855
http://www.detma.org/

The State of Massachusetts taxable wage base for unemployment purposes is wages up to $14,000.00.

Massachusetts requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.


Unemployment records must be retained in Massachusetts for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Massachusetts State Agency charged with enforcing the state wage and hour laws is:

Department of Labor and Industries
Fair Labor and Business Practices Division
200 Portland St.
Boston, MA 02114
(617) 727-3465
http://www.ago.state.ma.us/

The minimum wage in Massachusetts is $6.75 per hour.


The general provision in Massachusetts concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.


Massachusetts State new hire reporting requirements are that every employer must report every new hire and rehire and contractors over $600. The employer must report the federally required elements of:

Employee's name
date of hire or contract
Employee's address
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)

This information must be reported within 14 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $25.00 penalty for a late report and $500 for conspiracy in Massachusetts.

The Massachusetts new hire-reporting agency can be reached at 800-332-2733 or 617-626-4154 or on the web at http://www.cse.state.ma.us/.


Massachusetts does not allow compulsory direct deposit.

Massachusetts requires the following information on an employee's pay stub:

Gross and Net Earnings
Employer's and employee's name.
payment date
amount and nature of deductions
increases
straight time and overtime pay
hours worked
itemized deductions


Massachusetts requires that employee be paid biweekly or weekly; semimonthly or biweekly for FLSA-exempts or salaried employees (monthly if they agree).


Massachusetts requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed six days if workweek is 5 or 6 days; 7 days after pay period if workweek is 7 days or less than 5 days.


Massachusetts payroll law requires that involuntarily terminated employees must be paid their final pay immediately and that voluntarily terminated employees must be paid their final pay by the next regular payday (if there is none, the next Saturday) or by mail if employee requests it.


Deceased employee's wages of $100 must be paid to the surviving spouse, adult child, or parent (in that order) 30 days after death and if there is no will.



Escheat laws in Massachusetts require that unclaimed wages be paid over to the state after three years.

The employer is further required in Massachusetts to keep a record of the wages abandoned and turned over to the state for a period of 5 years.


Massachusetts's payroll law mandates no more than $4.125 may be used as a tip credit.


In Massachusetts the payroll laws covering mandatory rest or meal breaks are only that all employees must have 30 minutes rest after six hours of work.


Massachusetts's statute requires that wage and hour records be kept for a period of not less than two years. These records will normally consist of at least the information required under FLSA.

The Massachusetts agency charged with enforcing Child Support Orders and laws is:

Massachusetts Department of Revenue
Child Support Enforcement Division
51 Sleeper St.
P.O. Box 9492
Boston, MA 02205-9492
(800) 332-2733
http://www.cse.state.ma.us/

Massachusetts has the following provisions for child support deductions:

When to start Withholding? Next payday more than 3 days after notice.
When to send Payment? Within 3 days of Payday.
When to send Termination Notice? Within 3 days of payday.
Maximum Administrative Fee? $1 per payment.
Withholding Limits? Federal Rules under CCPA.



Please note that this article is not updated for changes that can and will happen from time to time.




About the author:

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of “How to Start a New Business.”

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA’s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the web sites linked above.


Article Source: http://www.Free-Articles-Zone.com

Payroll Maine, Unique Aspects of Maine Payroll Law and Practice

By Charles Read
The Maine State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Maine Revenue Services
Withholding Tax Division
State Office Bldg.
P.O. Box 1061
Augusta, ME 04332-1061
(207) 626-8475
www.state.me.us/revenue/

Maine requires that you use Maine form "W-4ME, Employee's Maine Withholding Allowance Certificate" instead of a Federal W-4 Form for Maine State Income Tax Withholding.


Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Maine cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes. www.state.me.us/revenue/

In Maine supplemental wages are taxed at a 5% flat rate.


You must file your Maine State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.


The Maine State Unemployment Insurance Agency is:

Bureau of Employment Security
Division of Unemployment Compensation
P.O. Box 309
20 Union St.
Augusta, ME 04332-0309
(207) 287-3176
www.state.me.us/labor/uitax/uctax.html

The State of Maine taxable wage base for unemployment purposes is wages up to $12,000.00.

Maine requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.


Unemployment records must be retained in Maine for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Maine State Agency charged with enforcing the state wage and hour laws is:

Department of Labor
Bureau of Labor Standards
Wage and Hour Division
45 State House Station
Augusta, ME 04333-0045
(207) 624-6400
http://www.maine.gov/labor/labor_laws/wagehour.html

The minimum wage in Maine is $6.25 per hour.


The general provision in Maine concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.


Maine State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

Employee's name
Employee's address
Employee's date of birth.
Employee's UBI or UI number.
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)

This information must be reported within 7 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a written warning penalty then a $200 per month penalty for a late report in Maine.

The Maine new hire-reporting agency can be reached at 207-287-2886 or on the web at http://state.me.us/dhs/bfi/dser/New_Hire.htm.

Maine does allow compulsory direct deposit but the employee's choice of financial institution must meet federal Regulation E regarding choice of financial institutions.


Maine requires the following information on an employee's pay stub:

Gross and Net Earnings
pay period dates
hours worked
itemized deductions


Maine requires that employee be paid in intervals of not more than 16 days; less frequently for FLSA-exempt employees.


Maine requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed eight days.


Maine payroll law requires that involuntarily terminated employees must be paid their final pay earlier of next regular payday or 14 days after demand for payment and that voluntarily terminated employees must be paid their final pay earlier of next regular payday or 14 days after demand for payment or by mail if employee requests it.


There is no provision in Maine law concerning paying deceased employees.


Escheat laws in Maine require that unclaimed wages be paid over to the state after one year.

The employer is further required in Maine to keep a record of the wages abandoned and turned over to the state for a period of 10 years.


Maine payroll law mandates no more than 50% of minimum wage may be used as a tip credit.


In Maine the payroll laws covering mandatory rest or meal breaks are only that all employees must have 30 minutes rest after six hours of work.


Maine statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

The Maine agency charged with enforcing Child Support Orders and laws is:

Division of Support Enforcement
Department of Human Services
11 State House Station
Augusta, ME 04333
(207) 287-2826
http://www.maine.gov/dhhs/index.shtml

Maine has the following provisions for child support deductions:

When to start Withholding? Immediately after receipt of order.
When to send Payment? Within 7 days of Payday.
When to send Termination Notice? Within 15 days of termination.
Maximum Administrative Fee? $2 per transaction.
Withholding Limits? Federal Rules under CCPA.




Please note that this article is not updated for changes that can and will happen from time to time.




About the author:

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of “How to Start a New Business.”

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA’s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the web sites linked above.


Article Source: http://www.Free-Articles-Zone.com

Payroll Michigan, Unique Aspects of Michigan Payroll Law and Practice

By Charles Read
The Michigan State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Treasury
Sales, Use and Withholding Taxes Div.
Treasury Bldg.
430 W. Allegan St.
Lansing, MI 48922
(517) 636-4730
http://www.michigan.gov/treasury

Michigan requires that you use Michigan form "MI-W4, Employee's Michigan Withholding Exemption Certificate" instead of a Federal W-4 Form for Michigan State Income Tax Withholding.


Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Michigan cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Michigan supplemental wages are taxed at a 3.9% flat rate.


You must file your Michigan state W-2s by magnetic media if you are have at least 250 employees and are required to file your federal W-2s by magnetic media.


The Michigan State Unemployment Insurance Agency is:

Bureau of Workers and Unemployment
Compensation
Cadillac Place
3024 W. Grand Blvd.
Detroit, MI 48202
(800) 638-3994
http://www.michigan.gov/

The State of Michigan taxable wage base for unemployment purposes is wages up to $9000.00.


Michigan has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in Michigan for a minimum period of six years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Michigan State Agency charged with enforcing the state wage and hour laws is:

Department of Consumer and Industry Services
Bureau of Safety and Regulation
Wage and Hour Division
7150 Harris Dr., Box 30643
Lansing, MI 48909-8143
(517) 322-1825
http://www.michigan.gov/cis/0,1607,7-154-11407---,00.html

The minimum wage in Michigan is $5.15 per hour.


The general provision in Michigan concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.


Michigan State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

Employee's name
Employee's address
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Michigan.

The Michigan new hire-reporting agency can be reached at 800-524-9846 or on the web at http://www.newhire-usa.com/mi/.


Michigan does not allow compulsory direct deposit

Michigan requires the following information on an employee's pay stub:

Gross and Net Earnings
straight time and overtime pay
pay periods
hours worked
itemized deductions

Michigan requires that employee be paid semimonthly; monthly if wages paid by 1st of next month; weekly or biweekly if paydays regularly scheduled.


Michigan requires that the lag time between the end of the pay period and the payment of wages earned from 1st-15th, pay by 1st of next month; 16th-end of month, pay by 15th of next month; 14 days after pay period for weekly or biweekly paydays to the employee.


Michigan payroll law requires that involuntarily terminated employees must be paid their final pay immediately, or as soon as amount due is determined and that voluntarily terminated employees must be paid their final pay when amount is determined.


Deceased employee's wages must be paid when normally due to employee's written designee; if none, surviving spouse, children, parents, or siblings (in that order).



Escheat laws in Michigan require that unclaimed wages be paid over to the state after one year if more than $50.

The employer is further required in Michigan to keep a record of the wages abandoned and turned over to the state for a period of 10 years.


Michigan payroll law mandates no more than $2.50 may be used as a tip credit.




In the Michigan payroll law there is no provision covering required rest or meal periods.


Michigan statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

The Michigan agency charged with enforcing Child Support Orders and laws is:

Office of Child Support
Michigan Family Independence Agency
235 S. Grand Ave., Ste. 1406
Lansing, MI 48933
(517) 373-7570
http://www.michigan.gov/dhs

Michigan has the following provisions for child support deductions:

When to start Withholding? 7 days after service.
When to send Payment? Within 3 days of Payday.
When to send Termination Notice? "Promptly"
Maximum Administrative Fee? no provision
Withholding Limits? Federal Rules under CCPA.




Please note that this article is not updated for changes that can and will happen from time to time.




About the author:

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of “How to Start a New Business.”

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA’s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the web sites linked above.


Article Source: http://www.Free-Articles-Zone.com

Payroll Kansas, Unique Aspects of Kansas Payroll Law and Practice

By Charles Read
The Kansas State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue
Docking State Office Bldg.
915 S.W. Harrison
Topeka, KS 66625
(877) 526-7738
www.ink.org/public/kdor


Kansas does not require you to use a state form to calculate state income tax withholding.


Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Kansas's cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Kansas supplemental wages are taxed at a 5% flat rate.

In Kansas supplemental wages are required to be aggregated for the state income tax withholding calculation.


You must file your Kansas state W-2s by magnetic media if you are have at least 250 employees and are required to file your federal W-2s by magnetic media.


The Kansas State Unemployment Insurance Agency is:

Department of Human Resources
Division of Employment Security
401 S.W. Topeka Blvd.
Topeka, KS 66603-3182
(785) 296-5025
http://www.dol.ks.gov/WC/HTML/wc_ALL.html


The State of Kansas taxable wage base for unemployment purposes is wages up to $8000.00.


Kansas has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in Kansas for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Kansas State Agency charged with enforcing the state wage and hour laws is:

Department of Human Resources
Office of Employment Standards
1430 SW Topeka Blvd.
Topeka, KS 66612-1880
(785) 296-4062
http://www.dol.ks.gov/UI/HTML/EnUI_DBR.html

The minimum wage in Kansas is $2.65 per hour.


The general provision in Kansas concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 46-hour week.


Kansas State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

Employee's name
Employee's address
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Kansas.

The Kansas new hire-reporting agency can be reached at 888-219-7801 or 913-296-1716 or on the web at http://www.dol.ks.gov/ui/html/newhires_BUS.html.


Kansas does not allow compulsory direct deposit

Kansas requires the following information on an employee's pay stub:

itemized deductions (if requested)


Kansas requires that employee be paid no less often than monthly.


Kansas requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed fifteen days.


Kansas payroll law requires that involuntarily terminated employees must be paid their final pay by their next regular payday; by mail on request and that voluntarily terminated employees must be paid their final pay by the next regular payday; by mail on request.


Deceased employee's wages must be paid when normally due to the surviving spouse, children 18 or over, parents, siblings, or funeral director (in that order) on demand.


Escheat laws in Kansas require that unclaimed wages be paid over to the state after one year.

The employer is further required in Kansas to keep a record of the wages abandoned and turned over to the state for a period of 10 years.


Kansas's payroll law mandates no more than 40% of minimum wage may be used as a tip credit.



In the Kansas payroll law there is no provision covering required rest or meal periods.


Kansas's statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

The Kansas agency charged with enforcing Child Support Orders and laws is:

Child Support Enforcement Program
Department of Social and Rehabilitation Services
300 S.W. Oakley St.
1st Fl., Biddle Bldg.
Topeka, KS 66606
(785) 296-3237
http://www.srskansas.org/cse/iwo/

Kansas has the following provisions for child support deductions:

When to start Withholding? Next payday after 14 days after service.
When to send Payment? Within 7 days of Payday.
When to send Termination Notice? "Promptly."
Maximum Administrative Fee? lesser of $5 per day period of $10 per month
Withholding Limits? Federal Rules under CCPA.




Please note that this article is not updated for changes that can and will happen from time to time.




About the author:

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of “How to Start a New Business.”

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA’s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the web sites linked above.


Article Source: http://www.Free-Articles-Zone.com

Payroll Kentucky, Unique Aspects of Kentucky Payroll Law and Practice

By Charles Read
The Kentucky State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Revenue Cabinet
200 Fair Oaks Lane
Frankfort, KY 40601-1134
(502) 564-7287
http://revenue.ky.gov/


Kentucky requires you to use the Federal "K-4 Employee Withholding Exemption Certificate" form to calculate state income tax withholding.


Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Kentucky cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.


In Kentucky supplemental wages are required to be aggregated for the state income tax withholding calculation.


You must file your Kentucky state W-2s by magnetic media if you are have at least 250 employees and are required to file your federal W-2s by magnetic media.


The Kentucky State Unemployment Insurance Agency is:

Department for Employment Services
275 E. Main St., 2nd Fl. E.
Frankfort, KY 40621
(502) 564-2900
www.kycwd.org/des/ui/ui.htm



The State of Kentucky taxable wage base for unemployment purposes is wages up to $8000.00.


Kentucky requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment records must be retained in Kentucky for a minimum period of six years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Kentucky State Agency charged with enforcing the state wage and hour laws is:

Labor Cabinet
Division of Employment Standards,
Apprenticeship and Training
1047 U.S. 127 South, Ste. 4
Frankfort, KY 40601-4381
(502) 564-3070
http://labor.ky.gov/

The minimum wage in Kentucky is $5.15 per hour.


The general provision in Kentucky concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.


Kentucky State new hire reporting requirements are that every employer must report every new hire and rehire and job refusals. The employer must report the federally required elements of:

Employee's name
Employee's address
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $250.00 penalty for 3rd and later offenses for a late report in Kentucky.

The Kentucky new hire-reporting agency can be reached at 800-817-2262 or 804-771-9602 or on the web at http://www.newhire-usa.com/ky/.


Kentucky does not allow compulsory direct deposit

Kentucky requires the following information on an employee's pay stub:

Gross and Net Earnings
purpose of deductions


Kentucky requires that employee be paid no less often than semimonthly, less frequently for FLSA-exempt employees.


Kentucky requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed eighteen days.


Kentucky payroll law requires that involuntarily terminated employees must be paid their final pay with in later of next regular payday or 14 days and that voluntarily terminated employees must be paid their final pay later of next regular payday or 14 days.


Deceased employee's wages must be paid when normally due to the surviving spouse or custodian of minor children if there is no will and estate is not over $15,000.


Escheat laws in Kentucky require that unclaimed wages be paid over to the state after seven years.

The employer is further required in Kentucky to keep a record of the wages abandoned and turned over to the state for a period of 5 years.


Kentucky payroll law mandates no more than $3.02 may be used as a tip credit.



In Kentucky the payroll laws covering mandatory rest or meal breaks are that employees must have a reasonable meal period within 3-5 hours after shift starts; 10-minute rest each 4 hours; minors: 30-minute meal period after 5 hours.


Kentucky statute requires that wage and hour records be kept for a period of not less than one year. These records will normally consist of at least the information required under FLSA.

The Kentucky agency charged with enforcing Child Support Orders and laws is:

Child Support Enforcement Commission
Office of the Attorney General
700 Capitol Ave., Ste. 118
Frankfort, KY 40601
(800) 248-1163
http://chfs.ky.gov/

Kentucky has the following provisions for child support deductions:

When to start Withholding? Order specifies date to begin.
When to send Payment? Date noted in order.
When to send Termination Notice? "Promptly."
Maximum Administrative Fee? $1 per payment.
Withholding Limits? 50% of disposable earnings.



Please note that this article is not updated for changes that can and will happen from time to time.




About the author:

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of “How to Start a New Business.”

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA’s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the web sites linked above.


Article Source: http://www.Free-Articles-Zone.com

Personal Injury Law Help from Personal Injury Attorney and ...

By salam nirmala
What is Personal Injury

A personal injury occurs when a person has suffered some injury. Personal injury can be either physical or psychological. Personal Injury occurs because of two reasons:

• Accident
• Intentional acts
• Negligence


Personal Injury due to Accident

The most common reasons for personal injury are traffic accidents, accidents at work and accidents in the home. Many of us have got injured because of car accident and other auto accident. Chances are also there that we may suffer an accident and we may be responsible for injuring someone. If we see such things happening around we should be blind to it. We should immediately inform the matter for Personal Injury legal help or Personal Injury lawsuit.

To avoid Personal Injury due to accident, the driver should follow his or her duty of driving safely and to keep his or her car under control at all times. There is a probability that mistakes made while driving can result in accidents which may cause serious injuries to other people. The person injured in a car accident has full right to ask for compensation for the personal injuries caused by the accident.


Personal Injury due to Intentional Torts

Personal Injury due to Intentional Tort occurs when one person intentionally causes another person to suffer an injury. Assault and battery are common intentional torts where the defendant intends to cause harm to the victim. Another kind of Personal Injury due to Intentional Torts is defamation of character.


Personal Injury due to Negligence

Many people have become victim of Personal Injury due to negligence, recklessness and irresponsible behaviors of some individuals. Personal Injury due to negligence occurs when the person who causes the harm does not intend to do so.

In a situation of Personal Injury due to Negligence, the victim can file a case against the accused person. To win a negligence case, the injured person must show that the defendant violated his duty of showing care, resulting injuries from the breach of duty.

Personal Injury due to Negligence can be of different types.

• Auto Accident
• Slip and Fall Accident
• Medical Malpractice

One major cause for Personal Injury due to Negligence is Medical Malpractice. One kind of medical malpractices is Birth Injury. Birth Injuries include Cerebral Palsy, dislocated shoulders, broken collar bones, limp arms, brain trauma and many other health problems. Such Personal injuries due to medical malpractice n the part of the doctors and medical staff should be considered strictly. So, whenever you come across Personal Injury, immediately contact a Personal Injury Lawyer or a Personal Injury Attorney.


Personal Injury lawyer or Personal Injury Attorney

If you have suffered a personal injury, you should seek advice and help from a Personal Injury Lawyer or a Personal Injury Attorney. Legal guidance from a Personal Injury Legal Expert plays an important role representing your case. Personal Injury Lawyers and Personal Injury Attorneys will help you get more compensation for your lost because of your personal injury.

Personal injury law is the area of law dealing with lawsuits and compensation for personal injuries. The area of Personal Injury Law is very broad. In order to know details about personal injury law and to seek help on personal injury, you need to consult a Personal injury attorney or a personal injury lawyer.
When a person becomes a victim of Personal injury, the victim and the entire family go through a trauma physically and mentally. Under such situation, the victim’s family is not able to make correct decisions regarding the legal aspects and procedures of the case.. In order to avoid any kind of wrong decision, the Personal Injury Victim’s family should take help from an efficient and expert Personal Injury Lawyer or Personal Injury Attorney. It not just about getting the financial compensation but also getting mental satisfaction. The guilty person should be punished.

When hiring a personal injury lawyer or personal injury attorney, the victim and the victim’s family should be very careful and should understand the terms and conditions of the attorney or the legal firm. First and the most important thing, you have to be very clear with the terms of payment such as any cost involved if the client loses the case. Each and every minute thing should be considered before hiring and finalizing a personal injury attorney or a personal injury lawyer. The personal injury lawyer or the personal injury attorney should ensure that he is very much confident with the case that he will definitely win the case. The victim should also be able to trust the lawyer and explain the entire details of the case to this lawyer.


About the author:
http://usa-legalcare.blogspot.com/
http://usa-legalcare.blogspot.com/2007_06_18_archive.html

Article Source: http://www.Free-Articles-Zone.com

Break the Law and Lose Your Car?

By Matthew Weiss
New York City, Nassau County and Suffolk County have vehicle forfeiture laws. These laws allow the municipality to seize a motorist’s car if it is used as part of a criminal offense. Typically, this law is used for driving while intoxicated or driving while impaired. However, it can also be invoked for such offenses as reckless driving, driving while under the influence of drugs and driving with a suspended license. The standard is generally whether the vehicle was used as a means of committing a crime or employed to aid in a crime.In New York City and Nassau County, the law is routinely used even for a first offense. The Suffolk law is discretionary on the first offense but requires the police to impound the vehicle for second offenses.If you are not convicted of the charge, then you have grounds for getting your car back. If you enter into a plea bargain, then you will generally have to make a deal with the municipality. Of course, if you are not the owner of the vehicle, then often the municipality will release the vehicle to the owner with upon submitting proof of ownership. However, if the owner knew or should have known that it was reasonably likely that the vehicle was going to be used to commit a crime, the municipality may be able to obtain forfeiture of the vehicle any way.So what do you do if you car is seized? The first thing you must do file a demand for it. This puts the municipality on notice that you will be seeking its return. Then, a case number is assigned. You can then negotiate with the assigned representative in an attempt to get it back. If the negotiations do not lead to a resolution, then the municipality has to sue and prove its case (a relatively easy proposition). Of course, you probably will want to retain an attorney to assist with this matter if your negotiations are not fruitful (if not sooner).Even if the vehicle is not seized, the municipality may go to court to seek the return of the vehicle. We had one client whose criminal case was resolved favorable and then months later received court papers seeking the vehicle. There is time limit, however, within which the municipality must act to obtain forfeiture. For instance, in Nassau County, the forfeiture action must be commenced within 120 days of the arrest date.As an aside, no car will be returned unless and until the District Attorney has issued a release. Generally, the District Attorney will issue this document after the criminal case is resolved. Similarly, if you receive a notice that your car is subject to possible forfeiture, it is a violation of some forfeiture laws to sell or transfer ownership. A violation of such a provision carries substantial monetary penalties. Finally, the New York City law has been upheld as constitutional. However, the former forfeiture law in Nassau County was declared unconstitutional and has since been replaced with a new law. Therefore, keep in mind, that there may be valid constitutional grounds upon which to attack the forfeiture.

About the author:
Matthew Weiss, Esq. is the senior member of Weiss & Associates, P.C., located at 419 Park Avenue South, Second Floor, New York, N.Y. 212-683-7373. His firm defends 1000s of motorists from criminal matters and traffic tickets issued throughout New York State. You can also go to the firm’s website at www.nytrafficticket.com.

Article Source: http://www.Free-Articles-Zone.com

Payroll Arizona, Unique Aspects of Arizona Payroll Law and Practice

By Charles J. Read
The Arizona State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue
1600 W. Monroe St.
P.O. Box 29009
Phoenix, AZ 85038-9009
602-255-2060 or 800-843-7196
www.revenue.state.az.us/#WithholdingTax

Arizona requires that you use Arizona form "A-4, Employee's Arizona Withholding Percentage Election" instead of a Federal W-4 Form for Arizona State Income Tax Withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Arizona cafeteria Payroll Alabama, Alabama payroll, payroll, payroll taxes, payroll withholding, payroll service plans and 401(k)'s are not taxable for income tax calculation and are taxable for unemployment purposes.

There is no provision in Arizona payroll law concerning supplemental wage tax rates.

You may file your Arizona State W-2s by magnetic media if you choose to.


The Arizona State Unemployment Insurance Agency is:

Department of Economic Security
Unemployment Tax Division
P.O. Box 6028
SAT Code 911B
Phoenix, AZ 85005
602-248-9354
www.de.state.az.us/links/esa/index.html

The State of Arizona taxable wage base for unemployment purposes is wages up to $7000.00. Meaning that unemployment tax will only be calculated on the first $7000.00 of an employee's wages each year.

Arizona magnetic media reporting of quarterly wage reporting is optional.

Unemployment records must be retained in Arizona for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Arizona State Agency charged with enforcing the state wage and hour laws is:

Labor Department
P.O. Box 19070
Phoenix, AZ 85005-9070
602-542-4515
www.ica.state.az.us/labor/labortop.htm

There is no general provision for minimum wage in the State of Arizona.

There is also no general provision in Arizona State Law covering paying overtime in a non-FLSA covered employer.

Arizona State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:



Employee's name

Employee's address

Employee's social security number

Employer's name

Employers address

Employer's Federal Employer Identification Number (EIN)


This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Arizona.

The Arizona new hire-reporting agency can be reached at 888-282-2064 / 602-340-0555 or on the web at www.az-newhire.com

Arizona does not allow compulsory direct deposit.

Arizona requires the following information on an employee's pay stub:
Earnings and deductions if employee paid by direct deposit information.
In Arizona pay frequency is semimonthly within 16 days of each other; FLSA-exempt employees can be paid monthly by out of state employer.

The lag time between when the services are performed and when the employee must be paid is five days after the pay period (10 days if payroll system is out of state); 16 days for exception or overtime pay.

Arizona payroll law requires that involuntarily terminated employees must be paid their final pay with in 3 working days and that voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it.

Deceased employee's wages up to a maximum of $5000.00 must be paid to the surviving spouse after an affidavit showing employee's death and status of surviving spouse is tendered.

Escheat laws in Arizona require that unclaimed wages be paid over to the state after one year.

The employer is further required in Arizona to keep a record of the wages abandoned and turned over to the state for a period of five years.

There is no provision in Arizona law concerning tip credits against State minimum wage.

In the Arizona payroll law there is no provision covering required rest or meal periods.

There is no provision in Arizona law concerning record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.

The Arizona agency charged with enforcing Child Support Orders and laws is:

Division of Child Support Enforcement
3443 N. Central Ave., 4th Fl.
Phoenix, AZ 85012
602-252-4045
www.de.state.az.us/links/dsce/index.html

Arizona has the following provisions for child support deductions:


When to start Withholding? 14 days after receipt of order.

When to send Payment? Within 2 days of Payday.

When to send Termination Notice? Within 10 days of termination.

Max Administrative Fee? greater of $4 per mo. or $1 per pay period.

Withholding Limits? 50% of disposable earnings





Please note that this article is not updated for changes that can and will happen from time to time.




About the author:
Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years,
the last fifteen in private practice. Mr. Read is the author of "Tax and Accounting Issues
in Forming a New Business."

To find professional payroll services at a budget price go to www.payrollonabudget.com
a paperless payroll company.

For a full service payroll bureau with CPA's on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read's interviews from William Shatner's "Heartbeat of America"
television show on the web sites linked above.

Article Source: http://www.Free-Articles-Zone.com

Love and Law, Love through Law

By Tina Montalto
As Religious Scientists or followers of the Science of Mind principles, we often hear the teaching described as Love through Law.

We often focus on and understand more fully the "Law" part. We can easily describe Law as the impersonal, mechanical and mathematically-precise force in the Universe that is the "doer" in the Creative Process. It is Universal Subjectivity. It is the Creative Medium into which we plant our thought-kernels. When we do a Spiritual Mind Treatment (http://www.consciouskernels.com/sevenstep.html), we are working with the Law. We talk about the Law of Cause and Effect, we talk about the Law of Correspondence, we talk about the Law of Attraction.

But, I think as a whole, we tend to give the Love part of Love and Law a backseat. It is harder to wrap our intellectual minds around something more ethereal. We can intellectually understand Law because its work is observable and measureable. Love? Harder to pin down.

Love has been defined by Ernest Holmes as "the self-givingness of the Spirit through the desire of Life to express Itself in terms of creation." Huh?

How about this definition: Love is the unconditional givingingness of Spirit to Itself through the act of creation. This is a little easier to understand. We all know what unconditional is. We know what giving is. Spirit can only give to Itself because that is all there is. We, by the way, are part of "Itself". And we all know what creation is.

So Love is Spirit giving Itself (which is All Good and Only Good) to Itself by creating more of Itself without any conditions or restrictions. OK. So how do we give Love equal time as we go about our Spiritual Practice and Spiritual Growth?

I think this is where a little quiet contemplation may be useful. Whereas a Spiritual Mind Treatment is done with a specific purpose in mind and with using the Law (which has been freely given to us by Spirit), perhaps a simple practice of thinking about God's Quality of Love without any specific purpose may help us connect more fully with Spirit.

What I am suggesting you do is get in touch with Universal Love. Sometimes I sit in a quiet place, maybe a little music playing in the background, and I try to just feel the Presence of God. Like a big warm embracing hug enveloping me. A calm and peace and feeling of well-being surrounding me and existing within me. Feeling like I am the Beloved in whom God is well-pleased. Start with yourself. And then, when you are ready, expand that embracing hug to every person on the planet, to every living thing in the Universe. Spiritual Love is giving goodwill to all. See Spirit in yourself and everyone. That is practicing the Presence.

We are Scientists, yes. But I think everyone would benefit if we all incorporate into our Spiritual Practice a little more Love with our Law.

About the author:
Tina Montalto is the founder and president of Conscious Kernels, Inc., an ePublishing company specializing in spiritual eBooks. She is the author of "You are What You Think" available for free at the company’s website: http://www.consciouskernels.com. She has also created and serves as instructor for a 7-week eCourse on Spiritual Mind Treatment also available at the website. In addition to providing a selection of original eBooks, Conscious Kernels offers a free monthly eNewsletter, a community-building discussion board, spiritual retreats, and e-greeting cards.

Article Source: http://www.Free-Articles-Zone.com