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	<title>ARS Solutions</title>
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	<link>http://www.ars-solutions.com</link>
	<description>Employee Benefits and Individual Health Products</description>
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		<title>We The People</title>
		<link>http://www.ars-solutions.com/2010/07/393/</link>
		<comments>http://www.ars-solutions.com/2010/07/393/#comments</comments>
		<pubDate>Mon, 12 Jul 2010 14:08:15 +0000</pubDate>
		<dc:creator>dranck</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.ars-solutions.com/?p=393</guid>
		<description><![CDATA[http://www.youtube.com/watch?v=JVAhr4hZDJE     I hope you enjoy this video clip as much as I have. It is getting pretty hard not to get political any longer. As an American I feel our freedoms are being taken away slowly but methodically. It is kind of like the cooking of the frog. Put a frog in a [...]]]></description>
			<content:encoded><![CDATA[<p><a rel="attachment wp-att-401" href="http://www.ars-solutions.com/2010/07/393/we-the-people/"><img class="alignleft size-full wp-image-401" title="We The People" src="http://www.ars-solutions.com/wp/wp-content/uploads/2010/07/We-The-People.jpg" alt="We The People" width="120" height="90" /></a><a rel="attachment wp-att-394" href="http://www.ars-solutions.com/2010/07/393/nospopulus_-_we_the_people_with_narration_-_1/"></a></p>
<p><a href="http://www.youtube.com/watch?v=JVAhr4hZDJE">http://www.youtube.com/watch?v=JVAhr4hZDJE</a></p>
<p> </p>
<p> </p>
<p>I hope you enjoy this video clip as much as I have. It is getting pretty hard not to get political any longer. As an American I feel our freedoms are being taken away slowly but methodically. It is kind of like the cooking of the frog. Put a frog in a pot of water, and ever so slowing keep turning up the heat. The frog will not jump out, but continues to get comfortable until it is finally cooked. As an American, I do not intend on getting comfortable and slowly loose my freedom. ARE YOU???????</p>
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		<item>
		<title>What if your last paycheck, was your last paycheck?</title>
		<link>http://www.ars-solutions.com/2010/04/what-if-your-last-paycheck-was-your-last-paycheck/</link>
		<comments>http://www.ars-solutions.com/2010/04/what-if-your-last-paycheck-was-your-last-paycheck/#comments</comments>
		<pubDate>Thu, 08 Apr 2010 11:54:34 +0000</pubDate>
		<dc:creator>dranck</dc:creator>
				<category><![CDATA[Business]]></category>

		<guid isPermaLink="false">http://www.ars-solutions.com/?p=368</guid>
		<description><![CDATA[If you become sick or hurt and unable to work, how long could you make it without a paycheck? If you stop and think about the expenses you have every month, you&#8217;ll find that without a paycheck, meeting these responsibilities would be nearly impossible. Your paycheck is the cornerstone of your livelihood &#8211; protect it. [...]]]></description>
			<content:encoded><![CDATA[<p>If you become sick or hurt and unable to work, <em>how long could you make it without a paycheck? </em>If you stop and think about the expenses you have every month, you&#8217;ll find that without a paycheck, meeting these responsibilities would be nearly impossible.</p>
<p><strong>Your paycheck is the cornerstone of your livelihood &#8211; <em>protect it.</em></strong></p>
<p><strong><em>As a business owener, self employed, or an employee, what would you do if your ability to earn a paycheck STOP? What kind of impact would that have on YOU or your FAMILY? Visit <a title="Disability Awareness Site" href="http://www.DIAwareness.com" target="_self">http://www.DIAwareness.com</a> and then ask yourself those questions above.</em></strong></p>
<p><strong><em>Are you currently covered under a Disability plan? If not, why not? If you are, would you share why you felt it important to purchase that protection? </em></strong></p>
<p><strong><em>May is Disability Awareness Month, is your paycheck PROTECTED?</em></strong></p>
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		<item>
		<title>545 People by Charlie Reese</title>
		<link>http://www.ars-solutions.com/2010/03/545-people-by-charlie-reese/</link>
		<comments>http://www.ars-solutions.com/2010/03/545-people-by-charlie-reese/#comments</comments>
		<pubDate>Thu, 25 Mar 2010 13:28:32 +0000</pubDate>
		<dc:creator>dranck</dc:creator>
				<category><![CDATA[General]]></category>
		<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.ars-solutions.com/?p=363</guid>
		<description><![CDATA[A friend of mine sent this article to me and I thought it would be good to share. I went to Snopes.com and it is ligit. For many years I was one to set on the side lines, but I think too many of us have been sitting on the side lines. The problems we [...]]]></description>
			<content:encoded><![CDATA[<p><em>A friend of mine sent this article to me and I thought it would be good to share. I went to Snopes.com and it is ligit. For many years I was one to set on the side lines, but I think too many of us have been sitting on the side lines. The problems we have in America are not going away. First, as a believer in Jesus Christ, I personally feel it is going to take intervention from God to turn this country around. After all, our founding fathers of this country believed it was God that saved them from England. Secondly, just like our founding fathers, a lot of good men and women took a stand and said ENOUGH! Well, it is time to stand up again and say ENOUGH! Please read below the article from Charlie Reese, I don&#8217;t care what party you are from this applies across all party lines, for they are all in this together. Remember November is supposed to be our day to voice our concerns. Let&#8217;s show both parties it is time for REAL change, or should I say a complete shake up!</em></p>
<p><em> </em></p>
<p><strong>EVERY  CITIZEN NEEDS TO READ THIS AND THINK ABOUT WHAT THIS JOURNALIST HAS  SCRIPTED IN THIS MESSAGE.  READ IT  AND THEN REALLY THINK ABOUT  OUR CURRENT POLITICAL DEBACLE.</strong></p>
<p>Charley  Reese has been a journalist for 49 years.<br />
 <br />
<strong><em>545  PEOPLE</em></strong>&#8211;By Charlie Reese</p>
<p>Politicians are the only people in the world  who create problems and then campaign against them..</p>
<p>Have you ever  wondered, if both the Democrats and the Republicans are against deficits, WHY do we have deficits?</p>
<p>Have you ever wondered, if  all the politicians are against inflation and high taxes, WHY do we have  inflation and high taxes?</p>
<p>You and I don&#8217;t propose a federal budget.  The president does.</p>
<p>You and I don&#8217;t have the  Constitutional authority to vote on appropriations. The House of  Representatives does.</p>
<p>You and I don&#8217;t write the tax code, Congress  does.</p>
<p>You and I don&#8217;t set fiscal policy, Congress does.</p>
<p>You  and I don&#8217;t control monetary policy, the Federal Reserve  Bank does.</p>
<p>One hundred senators, 435 congressmen, one  president, and nine Supreme Court justices equates to 545 human  beings out of the 300 million are directly, legally, morally,  and individually responsible for the domestic problems that plague  this country.</p>
<p>I excluded the members of the Federal Reserve  Board because that problem was created by the  Congress.   In 1913, Congress delegated its Constitutional duty  to provide a sound currency to a federally chartered, but private, central  bank.</p>
<p>I excluded all the special interests and lobbyists for a  sound reason. They have no legal authority.  They have no  ability to coerce a senator, a congressman, or a president to do one  cotton-picking thing.   I don&#8217;t care if they offer a politician $1 million dollars in cash.  The  politician has the power to accept or reject it. No matter what  the lobbyist promises, it is the legislator&#8217;s responsibility  to determine  how he votes.</p>
<p>Those 545 human beings spend much of their energy convincing you that what they did is not their fault.    They cooperate in this common con regardless of party.</p>
<p>What  separates a politician from a normal human being is an  excessive amount of gall.   No normal  human being would have the gall of a  Speaker, who stood up and criticized the President for creating  deficits&#8230;..   The president can only propose a budget.    He cannot force the Congress to accept  it.</p>
<p>The Constitution, which is the supreme law of the  land, gives sole responsibility to the House of  Representatives for originating and approving appropriations and taxes.   Who is the speaker of the House?    Nancy Pelosi.  She is  the leader of the majority party.  She and  fellow House members, not the president, can approve any budget they want.  If the president vetoes it, they can pass it over his veto if  they agree  to.</p>
<p>It seems inconceivable to me that a nation of 300 million can  not replace 545 people who stand convicted &#8212; by present facts &#8212; of  incompetence and irresponsibility.   I can&#8217;t think of a  single domestic problem  that is not traceable directly to those 545 people.  When you fully  grasp the plain truth that 545 people exercise the power of the federal  government, then it must follow that what exists is what they want to  exist.</p>
<p>If the tax code is unfair, it&#8217;s because they want it  unfair.</p>
<p>If the budget is in the red, it&#8217;s because they want it in  the red ..</p>
<p>If the Army &amp; Marines are in   IRAQ   ,  it&#8217;s because they want them in  IRAQ  </p>
<p>If they do not  receive social security but are on an elite retirement plan not available  to the people, it&#8217;s because they want it that way.</p>
<p>There are no  insoluble government problems.</p>
<p>Do not let these 545 people shift  the blame to bureaucrats, whom they hire and whose jobs they can  abolish; to lobbyists, whose gifts and advice they can reject; to  regulators, to whom they give the power to regulate and from whom they can  take this power.   Above all, do not let them con you into  the belief that there exists disembodied mystical forces like &#8220;the  economy,&#8221; &#8220;inflation,&#8221; or &#8220;politics&#8221; that prevent them from doing  what they take an oath to do.</p>
<p>Those 545 people, and they  alone, are responsible.</p>
<p>They, and they alone, have the  power..</p>
<p>They, and they alone, should be held accountable by the  people who are their bosses.</p>
<p>Provided the voters have the  gumption to manage their own employees&#8230;</p>
<p>We should vote all of  them out of office and clean up their mess!</p>
<p>Charlie Reese is a former columnist of the  Orlando  Sentinel  Newspaper.</p>
<p>What you do with this article now that you have  read it&#8230;&#8230;&#8230; Is up to you.<br />
This might be funny if it weren&#8217;t so darned true.<br />
Be sure to read all the way to the end:<br />
Tax his land,<br />
Tax his bed,<br />
Tax the table,<br />
At which he&#8217;s fed.</p>
<p>Tax his tractor,<br />
Tax his mule,<br />
Teach him taxes<br />
Are the rule.<br />
Tax his work,<br />
Tax his pay,<br />
He works for peanuts<br />
Anyway!</p>
<p>Tax his cow,<br />
Tax his goat,<br />
Tax his pants,<br />
Tax his coat.</p>
<p>Tax his ties,<br />
Tax his shirt,<br />
Tax his work,<br />
Tax his dirt.</p>
<p>Tax his tobacco,<br />
Tax his drink,<br />
Tax him if he<br />
Tries to think.</p>
<p>Tax his cigars,<br />
Tax his beers,<br />
If he cries<br />
Tax his tears.</p>
<p>Tax his car,<br />
Tax his gas,<br />
Find other ways<br />
To tax his butt.</p>
<p>Tax all he has<br />
Then let him know<br />
That you won&#8217;t be done<br />
Till he has no dough.</p>
<p>When he screams and hollers;<br />
Then tax him some more,<br />
Tax him till<br />
He&#8217;s good and sore.<br />
Then tax his coffin,<br />
Tax his grave,<br />
Tax the sod in<br />
Which he&#8217;s laid&#8230;</p>
<p>Put these words<br />
Upon his tomb,<br />
Taxes drove me<br />
to my doom&#8230;&#8217;</p>
<p>When he&#8217;s gone,<br />
Do not relax,<br />
Its time to apply<br />
The inheritance tax..    <br />
Accounts Receivable Tax<br />
Building Permit Tax<br />
CDL license Tax<br />
Cigarette Tax<br />
Corporate Income Tax<br />
Dog License Tax<br />
Excise Taxes<br />
Federal Income Tax<br />
Federal Unemployment Tax (FUTA)<br />
Fishing License Tax<br />
Food License Tax<br />
Fuel Permit Tax<br />
Gasoline Tax (currently 44.75 cents per gallon)<br />
Gross Receipts Tax<br />
Hunting License Tax<br />
Inheritance Tax<br />
Inventory Tax<br />
IRS Interest Charges IRS Penalties (tax on top of tax)<br />
Liquor Tax<br />
Luxury Taxes<br />
Marriage License Tax<br />
Medicare Tax<br />
Personal Property Tax<br />
Property Tax<br />
Real Estate Tax<br />
Service Charge Tax<br />
Social Security Tax<br />
Road Usage Tax<br />
Recreational Vehicle Tax<br />
Sales Tax<br />
School Tax<br />
State Income Tax<br />
State Unemployment Tax (SUTA)<br />
Telephone Federal Excise Tax<br />
Telephone Federal Universal Service FeeTax<br />
Telephone Federal, State and Local Surcharge Taxes<br />
Telephone Minimum Usage Surcharge Tax<br />
Telephone Recurring and Nonrecurring Charges Tax<br />
Telephone   State  and Local Tax<br />
Telephone Usage Charge Tax<br />
Utility Taxes<br />
Vehicle License Registration Tax<br />
Vehicle Sales Tax<br />
Watercraft Registration Tax<br />
Well Permit Tax<br />
Workers Compensation Tax<br />
STILL THINK THIS IS FUNNY? Not one of these taxes existed 100 years ago, &amp; our nation was the most prosperous in the world.  We had absolutely no national debt, had the largest middle class in the world, and Mom stayed home to raise the kids.</p>
<p>What in the world happened? Can you spell &#8216;politicians?&#8217;</p>
<p>I hope this goes around THE  USA  at least 100 times!!!  YOU can help it get there!!!<strong><br />
GO AHEAD &#8211; - &#8211; BE AN AMERICAN!!!</strong></p>
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		<item>
		<title>Some Web Addresses to Stay Current</title>
		<link>http://www.ars-solutions.com/2010/01/some-web-addresses-to-stay-current/</link>
		<comments>http://www.ars-solutions.com/2010/01/some-web-addresses-to-stay-current/#comments</comments>
		<pubDate>Thu, 28 Jan 2010 15:27:45 +0000</pubDate>
		<dc:creator>dranck</dc:creator>
				<category><![CDATA[Health Care News]]></category>
		<category><![CDATA[Economy]]></category>
		<category><![CDATA[Health Care Reform]]></category>
		<category><![CDATA[Pelosi]]></category>
		<category><![CDATA[Reid]]></category>

		<guid isPermaLink="false">http://www.ars-solutions.com/?p=349</guid>
		<description><![CDATA[Here is a new web site regarding this health Care Reform mess as I see it. Check it out http://www.politico.com/news/stories/0110/32056.html Here is another web site to keep up with where Health Care Reform is going. Although it may have come to a grinding halt for now. The web site is http://www.thehill.com I want to thank my good [...]]]></description>
			<content:encoded><![CDATA[<p>Here is a new web site regarding this health Care Reform mess as I see it. Check it out <a href="http://www.politico.com/news/stories/0110/32056.html">http://www.politico.com/news/stories/0110/32056.html</a></p>
<p>Here is another web site to keep up with where Health Care Reform is going. Although it may have come to a grinding halt for now. The web site is <a href="http://www.thehill.com">http://www.thehill.com</a></p>
<p>I want to thank my good friend Lewis Ingles for giving me this information so I could share it with you.</p>
<p>Free free to share any information you may come across as well.</p>
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		<title>NAHU Healthcare Release</title>
		<link>http://www.ars-solutions.com/2010/01/344/</link>
		<comments>http://www.ars-solutions.com/2010/01/344/#comments</comments>
		<pubDate>Wed, 27 Jan 2010 14:42:45 +0000</pubDate>
		<dc:creator>dranck</dc:creator>
				<category><![CDATA[Health Care Issues]]></category>
		<category><![CDATA[healthcare]]></category>
		<category><![CDATA[Pelosi]]></category>
		<category><![CDATA[Reid]]></category>

		<guid isPermaLink="false">http://www.ars-solutions.com/?p=344</guid>
		<description><![CDATA[Does anyone, besides myself, think it strange that in NAHU Newswire it reports that Pelosi and Reid have commented that &#8220;there is no rush&#8221; to get a health Care Reform plan passed. Also, some Democratic leaders have stated there is &#8221;no clear path forward&#8221; on the health Care Reform overhaul. Reid was reported saying &#8220;he and the House Speaker, Pelosi, [...]]]></description>
			<content:encoded><![CDATA[<p>Does anyone, besides myself, think it strange that in NAHU Newswire it reports that Pelosi and Reid have commented that &#8220;there is no rush&#8221; to get a health Care Reform plan passed. Also, some Democratic leaders have stated there is &#8221;no clear path forward&#8221; on the health Care Reform overhaul. Reid was reported saying &#8220;he and the House Speaker, Pelosi, were working to map out a way to complete a health Care Reform overhaul in the coming months&#8221; All this because of Scott Brown winning. Are you as appalled as I am that the Democrats did not have a qualified plan other than ram roding the bill. Is this the best our political leaders have to offer the American people, the very ones they are supposed to represent?  NO PLANS, NO CLEAR PATH, nothing in the hopper.</p>
<p>What are your thoughts regarding this? Let us know.</p>
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		<title>New COBRA Extension</title>
		<link>http://www.ars-solutions.com/2009/12/new-cobra-extension/</link>
		<comments>http://www.ars-solutions.com/2009/12/new-cobra-extension/#comments</comments>
		<pubDate>Tue, 22 Dec 2009 15:19:43 +0000</pubDate>
		<dc:creator>dranck</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.ars-solutions.com/?p=327</guid>
		<description><![CDATA[COBRA Extended]]></description>
			<content:encoded><![CDATA[<p><a href="http://www.ars-solutions.com/wp/wp-content/uploads/2009/12/COBRA-Extended.pdf">COBRA Extended</a></p>
<p><a href="http://www.ars-solutions.com/2009/12/new-cobra-extension" target="_blank"></a></p>
]]></content:encoded>
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		<title>Our Congressmen&#8217;s Personal Health Plan</title>
		<link>http://www.ars-solutions.com/2009/11/304/</link>
		<comments>http://www.ars-solutions.com/2009/11/304/#comments</comments>
		<pubDate>Mon, 23 Nov 2009 02:40:09 +0000</pubDate>
		<dc:creator>dranck</dc:creator>
				<category><![CDATA[Health Care News]]></category>

		<guid isPermaLink="false">http://www.ars-solutions.com/?p=304</guid>
		<description><![CDATA[Republican Tom Coburn submitted an amendment to the Senate health committee which vote 12-11 in favor that would require all members and their staff to enroll in any new government-run health plan. Congressman John Fleming of Louisiana has proposed an amendment that would require congressmen and senators to take the same healthcare plan they are [...]]]></description>
			<content:encoded><![CDATA[<p>Republican Tom Coburn submitted an amendment to the Senate health committee which vote 12-11 in favor that would require all members and their staff to enroll in any new government-run health plan. Congressman John Fleming of Louisiana has proposed an amendment that would require congressmen and senators to take the same healthcare plan they are forcing on the rest of us. Currently under the proposed legislation they are curiously exempt. I wonder why? Well congressman Fleming is encouraging people to go on his website and sign his petition if you feel our government officials should have the same healthcare as the rest of us. the website is;</p>
<p><a href="http://fleming.house.gov/"><strong>http://fleming.house.gov/</strong></a></p>
<p>How do you feel as an American that your congressmen would not have the same level of benefits as we do, theirs would be better?</p>
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		<title>COBRA law case</title>
		<link>http://www.ars-solutions.com/2009/07/cobra-law-case/</link>
		<comments>http://www.ars-solutions.com/2009/07/cobra-law-case/#comments</comments>
		<pubDate>Mon, 06 Jul 2009 13:37:16 +0000</pubDate>
		<dc:creator>denny</dc:creator>
				<category><![CDATA[Uncategorized]]></category>
		<category><![CDATA[COBRA]]></category>
		<category><![CDATA[ERISA]]></category>
		<category><![CDATA[notice]]></category>
		<category><![CDATA[termination]]></category>

		<guid isPermaLink="false">http://www.ars-solutions.com/?p=253</guid>
		<description><![CDATA[The article below is from EBIA a source we use to keep up todate on changes in Employee Benefits. This article I find quite interesting because EBIA which has many people that help create and write the current laws disagrees with the court on this case. I like their statement at the end for need [...]]]></description>
			<content:encoded><![CDATA[<p>The article below is from EBIA a source we use to keep up todate on changes in Employee Benefits. This article I find quite interesting because EBIA which has many people that help create and write the current laws disagrees with the court on this case. I like their statement at the end for need to CLEARLY have a written document SPD detailing your benefits and what happens within the plan. We welcome your comments or how you handle an issue such as this.</p>
<p>EBIA article from 07-02-2009</p>
<p>COURT FIXES EMPLOYMENT TERMINATION DATE BASED ON TIMING OF ELECTION NOTICE, REQUIRING LONGER ACTIVE COVERAGE FOR EMPLOYEE</p>
<p>[Jennings v. D.F. Crane Const. Corp., 2009 WL 1405167 (W.D. Ky. 2009)]</p>
<p>The employee in this case was away from work for a month and a half, due to medical complications following elective surgery. While he was away, the employee remained in regular contact with his manager. He also incurred significant medical expenses, which were reimbursed under the employer’s health plan. When the employee later called his manager about returning, he was told that the project he had worked on was finished and that his services were no longer needed. The employer subsequently notified the plan insurer that the employee had been terminated when he first left work, and the insurer retroactively terminated coverage and obtained reimbursements from the employee’s medical providers. A few weeks later, a COBRA election notice was sent to the employee that informed him for the first time that his employment (and active health plan coverage) had terminated when he first left work. The employee did not elect COBRA, contending that his active coverage should cover the prior expenses because he had not been terminated that early. When the providers sued the employee for the expenses, the employee sued the employer and insurer to obtain reimbursement.</p>
<p>The court rejected the argument of the employer and insurer that the employee should have elected COBRA when it was offered. Rather, noting that COBRA required the employer to provide an election notice within 44 days after a termination of employment (since the employer was also the plan administrator), the court held that ERISA restricted the employer’s ability to “back-date” the termination. Counting 44 days back from the date the employee received the election notice, the court held that the employee’s termination of active coverage could not have occurred any earlier. As a result, the employee was entitled to coverage of the disputed medical expenses, less any copayment or premiums owed as an employee under the plan.</p>
<p>EBIA Comment: We think other courts would have dismissed the employee’s claim because he failed to elect COBRA within 60 days after it was offered (even though the election notice was late, relative to the date the employer said the employment termination occurred). We also disagree with the court’s analysis because we don’t think that either COBRA or ERISA restricts an employer’s ability to fix the date of a termination of employment. Nevertheless, the court was clearly disturbed that the employee had not received earlier notice of the effect his absence would have on his health coverage, and it reached for a remedy. As a result, the case is yet another example of the need for clear policies regarding leaves of absence, including their impact on COBRA. For more information, see EBIA’s COBRA manual at Sections VII.L (”Special Issues:</p>
<p>Leaves of Absence”).</p>
<p>Contributing Editors: EBIA Staff.</p>
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		<title>Business Cell Phone Use, to tax or not to tax?</title>
		<link>http://www.ars-solutions.com/2009/06/business-cell-phone-use-to-tax-or-not-to-tax/</link>
		<comments>http://www.ars-solutions.com/2009/06/business-cell-phone-use-to-tax-or-not-to-tax/#comments</comments>
		<pubDate>Mon, 15 Jun 2009 13:36:25 +0000</pubDate>
		<dc:creator>denny</dc:creator>
				<category><![CDATA[HR Tax Laws]]></category>

		<guid isPermaLink="false">http://www.ars-solutions.com/?p=251</guid>
		<description><![CDATA[Well here is a good one, the IRS is requesting comments on three alternatives for substantiating business use of employer-provided cell phones.  http://www.irs.gov/pub/irs-irbs/irb09-23.pdf The IRS has issued Notice 2009-46, requesting comments on several proposals to simplify the substantiation rules for employer-provided cellular telephones and similar telecommunications equipment (”cell phones”). Cell phones are “listed property” under [...]]]></description>
			<content:encoded><![CDATA[<p>Well here is a good one, the IRS is requesting comments on three alternatives for substantiating business use of employer-provided cell phones.  <a href="http://www.irs.gov/pub/irs-irbs/irb09-23.pdf">http://www.irs.gov/pub/irs-irbs/irb09-23.pdf</a></p>
<p>The IRS has issued Notice 2009-46, requesting comments on several proposals to simplify the substantiation rules for employer-provided cellular telephones and similar telecommunications equipment (”cell phones”). Cell phones are “listed property” under Code Section 280F, a classification that triggers strict substantiation requirements. If those substantiation requirements are met, business use of an employer-provided cell phone can be excluded from income as a working condition fringe benefit under Code Section 132(a)(3). If business use is not properly substantiated, however, the unsubstantiated business use (as well as all personal use) is treated as a taxable fringe benefit. Under the “listed property” substantiation rules, employees must, by adequate records or sufficient evidence corroborating the employee’s own statement, prove the amount of each expenditure, the amount of each business use, the date of each expenditure and use, and the business purpose of each expenditure or use.</p>
<p>To deal with the practical difficulties posed by the current substantiation rules, the IRS has suggested three alternative substantiation methods for cell phones. The IRS anticipates that an employer could choose to adopt one or more of these methods under a written policy requiring employees to carry cell phones for business and limiting their personal use.</p>
<ul>
<li>under one method, all use would be deemed business use if an employee had another cell phone for personal use during working hours, or if personal use of the business phone did not exceed a “minimal” amount designated by the employer (the minimal amount could be defined, for example, by reference to a number of minutes or by types of permitted personal use).</li>
<li>Under a second method, employers would assume a specified percentage of business use–the IRS proposes 75% business use and 25% personal use.</li>
<li>Under a third method, employers would use statistical sampling techniques–similar to those available for establishing the amount of certain meal and entertainment expenses–to measure the amount of personal use.</li>
</ul>
<p>Comments on these proposals, and other suggestions for simplifying the substantiation rules, will be accepted through September 4, 2009. Comments are also requested on the methods currently being used by employers to determine the fair market value of employees’ use of employer-provided cell phones and on what simpler methodologies, if any, might be appropriate.</p>
<p>EBIA Comment: As the IRS has previously acknowledged, the “listed property” substantiation rules–especially the requirement that an employee prove the business purpose of each business use–are difficult to satisfy in the context of employer-provided cell phones. Notice 2009-46 represents a welcome first step toward making those substantiation rules more manageable. While this is encouraging news, employers should remember that, until substantiation guidance is actually issued and becomes effective, there are no special simplified substantiation methods for cell phones (as there currently are for employer-provided vehicles), so full compliance with the “listed property” substantiation rules is required. For more information, see EBIA’s Fringe Benefits manual at Section II.E.4 (”Employee Business Expense Reimbursements: Cellular Telephones”).</p>
<p>This whole article was taken from the EBIA web site as you can see from their comment. It would be great to hear how your company deals with this issue.</p>
<hr />
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		<title>Still have Questions regarding COBRA?</title>
		<link>http://www.ars-solutions.com/2009/06/still-have-questions-regarding-cobra/</link>
		<comments>http://www.ars-solutions.com/2009/06/still-have-questions-regarding-cobra/#comments</comments>
		<pubDate>Mon, 15 Jun 2009 13:35:56 +0000</pubDate>
		<dc:creator>denny</dc:creator>
				<category><![CDATA[COBRA]]></category>

		<guid isPermaLink="false">http://www.ars-solutions.com/?p=248</guid>
		<description><![CDATA[I found  this IRS web page for some Q&#38;A I hope it is helpful to you. http://www.irs.gov/newsroom/article/0,,id=204708,00.html]]></description>
			<content:encoded><![CDATA[<p>I found  this IRS web page for some Q&amp;A I hope it is helpful to you.</p>
<p><a href="http://www.irs.gov/newsroom/article/0,,id=204708,00.html">http://www.irs.gov/newsroom/article/0,,id=204708,00.html</a></p>
]]></content:encoded>
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