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