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On the other hand, the employer is receiving multiple resumes and will seldom read them carefully. Sample Resumes and Tools Below are links to sample resume templates, which you and your students may use as guidelines during the workshop. Teens may also choose a template from their word processing software, or may create their own resume designs, following the basic guidelines from your workshop and the online tools.
Teen Resume Sample from About. The Career Kids website enables students to build their own resume directly online, by filling in the provided form. Several other sites, such as Resume Genius provide a similar tool.
Knowing how to write an effective, professional resume is a critical first step toward both a summer job and a successful long-term career. We think your students will enjoy this workshop, as it focuses on their specific interests and strengths, and pertains directly to real-world experience. For your convenience, we have formatted the workshop exercises in three separate printable, downloadable documents, segmented by grade level:.
Please share other student resume ideas, as well as your workshop results in our Comments section! College, Career and Life Readiness. With our custom essay offer, you can be sure to get any type of essay help you are looking for. If you are looking for cheap essay service in the US, nothing can be better opting for 6DollarEssay. As I have already had some bad experiences with writing services, I asked 6DollarEssay. They obliged and provided me with adraft of the work which I must say was a great piece of writing that impressed my professor as well.
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We're going to discuss how these resumes differ from traditional resumes. You'll learn about buzzwords, and find out how to use them effectively on a technical resume. Then you'll learn some writing tips for technical resumes, and we'll go over a recommended technical resume format. We'll finish up the lesson by looking over some examples of technical resumes?
In this lesson, you'll learn the three methods that employers use to locate a job candidate on the Internet. We're going to discuss resume banks, search engines, and newsgroups. I'll explain what you need in order to get Internet access, and the three versions you'll need in order to post your resume on the Web. We'll go over keywords and other online resume tips, and I'll explain why you need to protect yourself on the Internet, as well as ways to accomplish this.
We'll finish up with a discussion about how to post your resume. In Lesson 11, you're going to learn how to write an effective cover letter. I'll explain what a cover letter is, and when you'll need one. Then we'll go over the different parts of a cover letter, and look at several examples of them.
Finally, we'll discuss the follow-up sentence that you might include in the closing of your cover letter and why it's important in your job search. Our final lesson is all about the new resume that you've been working on throughout this course. We're going to take one final critical look at it: Is your name centered at the top of the page?
Is it highlighted by a larger font, bolding, or underlining? Is your objective highlighted, along with your education, college, and work experience? Were you consistent with font sizes, capitalization, spacing, and punctuation? Is everything lined up vertically? The left-hand side of your resume should be lined up vertically, but the right-hand side should be ragged. Is your resume perfect with no typos or spelling errors? By the time you finish today's lesson, your resume will be ready to present to prospective employers.
Already this course has introduced me to new styles and resources I wasn't aware of. Thanks Stephanie for making this easier and immensely more productive than I thought it would be or could be.
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Resume Writing Techniques Obviously it's important for students' resumes to contain strong content, but good writing is the other key component of a good resume. One goal of the workshop is to familiarize your students with the special requirements of resume writing. Resume Writing Workshop is an online Business class at ct4uc3541.cf, that you can take at your own pace.
2 Workshop Agenda About the Career Center 3 Basic Principles of a Resume Resume Appearance 9 Main Ingredients of a Resume 10 Three Resume Formats Writing an Objective Action Words 20 Work Experience-Education, etc Checklist PowerPoint presentation I created for a quarterly workshop on resume writing at Lake Washington Technical College.

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Gartner Recognizes SAP as a Leader in the Magic Quadrant for Configure, Price, and Quote Application Suites (Nov 2018)
SAP has moved to the Leader's quadrant in the Gartner Magic Quadrant for Configure, Price and Quote Application Suites. We believe our position represents an upward trajectory for SAP as the company improved its position on the completeness of vision axis compared to the previous version of the report.
We believe our momentum is being driven by increased customer adoption and real return on investment (ROI) realized by automating the quote-to-cash process
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SAP was previously listed as CallidusCloud because SAP acquired the company in January 2018.
GARTNER is a registered trademark and service mark of Gartner, Inc. and/or its affiliates in the U.S. and internationally, and is used herein with permission. All rights reserved.
This graphic was published by Gartner, Inc. as part of a larger research document and should be evaluated in the context of the entire document. The Gartner document is available upon request from SAP.
Gartner does not endorse any vendor, product or service depicted in its research publications, and does not advise technology users to select only those vendors with the highest ratings or other designation. Gartner research publications consist of the opinions of Gartner's research organization and should not be construed as statements of fact. Gartner disclaims all warranties, expressed or implied, with respect to this research, including any warranties of merchantability or fitness for a particular purpose.
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The passage from childhood to adulthood involves many spiritual and emotional events that ultimately lead us to who we are in the world. This passage isn't simple or easy, but it can be a profound one, as long as a person keeps their mind and heart open to how God is speaking to them.
As a child grows up and begins to be aware of themselves and what is happening around them, they develop an awareness of who they are and all that life is offering them. Along the way during this process, the young person will have many choices to make. They can choose to be a person whose heart is open, even when they are hurt by others. It can take a lot to make this kind of choice, but keeping an open heart is a major part of a person's spiritual development as they go through life.
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There are many ways that a child can be taught to have an open mind and heart. A solid education in school can give a child a moral framework for seeing the world in a positive way. Teachings about morality at home can also be hugely helpful in a young person's development. Finally, having a solid spiritual education through a church or local ministry can help to mold a young person in a positive way. This type of support can show a young person how important it is to give to others and give in a spirit of love and forgiveness.
The reality, though, is that many people have a hard time learning to forgive past hurts. That's why the concept of spiritual healing is so important. Healing can be a profound experience for a young person and for an adult, too. Healing is a way to open the heart and make breakthroughs in forgiveness. For all these reasons, anyone who is feeling angry and hurt over past experiences should seek help through spiritual counseling. Breakthroughs happen every day, which is why this type of counseling is so important.


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Even with bitcoin's price going strong above $8,000, most of the miners performing the complex calculations to create the digital currency are risking unprofitability. If bitcoin's price drops again for an extended period, then there will likely be a faster consolidation to industrial-scale mining. This could knock out small-time miners and leave bitcoin holders vulnerable to the big-time miners.
"It's totally different this year than last year," Bill Tai, a Silicon Valley venture capitalist said in an interview. "The bitcoin mining industry was this mysterious dark cottage industry, and it's about to grow up and about to have elements of institutional scalability at all levels," he added.
Tai predicts that smaller miners will drop out and only 5 to 10 of the largest miners will survive and remain profitable. Tai also serves as chairman to Hut 8 Mining Corp., the financial arm in North America for Bitfury Group Ltd., one of the biggest makers of crypto-mining equipment. When bitcoin's price went up to $19,000 last year, Bitfury had to turn away some customers as orders reached up to $1.9 billion.
Miners own between 20-30% of all Bitcoins according to Lucas Nuzzi, senior analyst at Digital Asset Research. Bitfury, for example, has mined more than 1 million bitcoins according to Tai. Bitfury has already sold coins to reduce operating expenses. If miners are pressured into selling more, this could depress bitcoin's price.
With mining power, also called "hashrate" accumulated in fewer hands, the risk of miners grouping together to execute a so-called 51-percent attack (where they take control of the transactions to command alterations in the development of the blockchain to suit their tastes) also increases!
"It has the potential of being dangerous from a security standpoint, since a single entity could use its power in terms of hashrate to disrupt the network," said Nuzzi.
The largest miners continue to get bigger. Bitmain, which controls China's two largest bitcoin-mining collectives, recently opened offices in Switzerand and the U.S. and is still exploring more expansion opportunities worldwide.
Meanwhile, Bitfury will be raising over $100 million in the next 6 months for the production and marketing of portable mining server farms that sell for at least $2 million each.
According to Tai, Bitfury will also be opening its own additional farms in Africa and the Middle East, and expand in Canada.


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text: Sermon: Acts 2 by Page Admin · Published August 24, 2015 · Updated September 26, 2018 This sermon is from Acts 2, a stand-alone message preceding a baptismal service at Fellowship Church. The audio is much worse than normal, which we attribute to the gremlins that live in our sound and speaker system. Facebook Comments


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Barn Equipment
High-yield cows are supposed to rest for at least 12 hours a day. Only sufficient rest will stimulate the animals' metabolism enough to produce 30 l of milk a day. The following requirements should be met:
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The resting area must be soft, warm and dry.
The resting area must be soft, warm and dry.
- The cubicle is supposed to guide and restrict the cow in its resting position while giving the cow just enough room so that it will gladly step into the cubicle.
- The cow must not be hindered by any pipes from lying down and getting back up.
- Pressure points are a clear indication of pain and stress and must be avoided by choosing the right size, shape and construction of the cubicle.
The right frame shape for the box
The function of the cubicle frame is to guide the cow into its resting position while ensuring that the cow soils its bed to the lowest possible degree. The frame must also not hinder the animal from lying down and getting up. While lying down, the cow should be protected from rubbing or bumping its protruding bones against any part of the piping. While every manufacturer swears by their own
frame shape, it is much more important to pick the frame that is right for a specific box. If, for example, the bottom bends of the frame are adjusted to exactly fit the animal's belly, this would not make much sense in a low box. This is because the cow will lie higher or lower
depending on the condition of the bedding. The neck rail is used for limiting the cows frontal movements when entering and exiting the cubicle. However, in almost all box systems it also stabilizes the frame to withstand lateral pressure. The higher the position of the neck rail is set the less stress the cow will endure when standing up. While moving the neck rail further to the front will reduce stress, it will also contribute to the contamination of the box. This is why, today, a strut is used to provide an additional barrier at the front. It should always protrude 15-20 cm from the bedding. The size of the resting area depends, of course, on the size of the cows. A length of 1.75 m
to 1.80 m measured up to the strut has proven to be ideal. The recommended width of the box ranges from 1.15 m to 1.20 m (center-to-center dimension of the frame). The overall depth of a box must not be lower than 2.60 m and at least 2 x 2.30 m in front of the wall and in the double row, respectively.
The fastening systems
There are some frame systems which already come with an integrated base that can be pegged on while others need to be screwed to a mounting system.
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Published on
June 22, 2017
Presented by Benefit Comply
Section 125 Cafeteria Plan Rules Review
Section 125 Cafeteria Plan Rules Review Welcome! We will begin at 3 p.m. Eastern
There will be no sound until we begin the webinar. When we begin, you can listen to the audio portion through your computer speakers or by calling into the phone conference number provided in your confirmation email.
You will be able to submit questions during the webinar by using the Questions box located on your webinar control panel.
Slides can be printed from the webinar control panel expand the Handouts section and click the file to download.
Section 125 Cafeteria Plan Rules Review
Assurex Global Partners
Catto & Catto Cottingham & Butler Cragin & Pike, Inc. The Crichton Group Daniel & Henry Frenkel Benefits Gillis, Ellis & Baker, Inc. Haylor, Freyer & Coon, Inc. The Horton Group The IMA Financial Group INSURICA Kapnick Insurance Group Lipscomb & Pitts Insurance
LMC Insurance & Risk Management Lyons Companies The Mahoney Group MJ Insurance Parker, Smith & Feek, Inc. PayneWest Insurance R&R/The Knowledge Brokers RCM&D RHSB The Rowley Agency Seacrest Partners Starkweather & Shepley Insurance Brokerage Woodruff-Sawyer & Co. Wortham Insurance & Risk Management
Background and History 125 was enacted in 1978 as part of the Revenue Act of 1978 August 2007 Proposed Cafeteria Plan Regulations
Rescinded both temporary and never finalized proposed regulations issued in 1984, 1986, 1989, 1997 and 2000 as well as additional sub-regulatory guidance
Essentially consolidated and restated prior guidance Also addressed key changes in the law during intervening years In that prior guidance was rescinded, 2007 proposed regulations may be relied
upon until finalized, but it hasnt happened yet!
Cafeteria Plan Basic Concepts Constructive Receipt (IRC 1.451-2(a))
Income is constructively received in the taxable year during which it is received or otherwise made available
125 allows employer to ignore constructive receipt and allow employees to use what would normally be treated as taxable compensation to purchase certain benefits on a pre-tax basis
Certain Conditions must be Satisfied Plan must provide a choice between at least one taxable and one non-taxable
benefit Could be as simple as choosing to enroll and pay for health insurance (non-
taxable), or not enroll and keep your compensation (taxable) Cannot defer either income or benefits from one tax year to another (some
exceptions discussed later) Elections once made are irrevocable (subject to exceptions articulated in the
rules) All pre-tax elections must be made prospectively (again subject to a couple of
Legal Requirements Plan Documentation
Plan must be in writing 125 cafeteria plan document is typically a separate document from plan
documents and SPD required by ERISA Document and/or amendments must be completed prior to effective date If no document there is no plan!
Who Can Sponsor a Cafeteria Plan? Any employer regardless of size Controlled groups and affiliated service groups
May provide a single plan for all members Each entity may have separate plan for its employees
Legal Requirements (continued) Who Can Participate in a Cafeteria Plan
Individuals eligible to participate Current employees Former employees
Individuals ineligible to participate Self-employed individuals (sole proprietors, individual owner LLCs) Partners of an organization structured as a partnership (includes partnership
and multi-owner LLCs) > 2% owners of Subchapter S corporations Spouses and dependents
Cannot directly participate, but employee can use plan to provide spouse and dependent benefits
Spouses and dependents may be able to participate directly in a health FSA as a COBRA qualified beneficiary (more later)
Legal Requirements (continued) No Deferred Compensation
No benefits may be offered that defer compensation from one tax year to another (example whole life insurance, long term care insurance, etc.)
Exceptions to the No Deferral of Benefits Rule Optional 2 1/2/ month grace period
Plan may allow HFSA balance available at end of plan year to be used to reimburse eligible expenses incurred during grace period
Optional carry over of up to $500 (more later) Salary reductions taken in last month of plan year used to pay for coverage
provided in first month of following plan year
Election Changes
Election Changes Basic Requirements (IRC 1.125-4))
Pre-tax elections are irrevocable and cannot be changed unless for a reason permitted under the Code
Revised election must be consistent with the nature of the status change
The Code indicates what is permitted not what is required Definition of allowable status changes becomes a plan design consideration The cafeteria plan document is always the ultimate source to determine whether
a particular status change is recognized by the plan In practice most plans are written to allow the majority (if not all) permitted
election changes
Table of Events Permitting Election ChangesChange in Status
- change in employee's legal marital status (gain or lose a spouse);- change in number of dependents;- change in employment status for employee, spouse or dependent that affects eligibility;- dependent satisfies (or ceases to satisfy) eligibility requirements;- change in residence; and- commencement or termination of adoption proceedings
Change in Cost of Benefits Significant Curtailment or Improvement of CoverageChange in Coverage Under Other Employer Plan (inc. when two employer plans have different plan years)Loss of Group Health Coverage Sponsored by Governmental or Educational InstitutionHIPAA Special EnrollmentsCOBRA Qualifying EventsJudgments, Decrees, or OrdersMedicare or Medicaid EntitlementFMLA HSA Individual plan enrollment
- Participants permitted to revoke elections for employer-sponsored plan due to reduction in hours even if there is no loss in eligibility (e.g. during the stability period) if enrolling in other coverage- Participants permitted to revoke elections for employer-sponsored group health plan if the participant chooses to enroll through the public Marketplace during open enrollment or a special enrollment period
Election Changes Change in Status
Includes Six Categories of Events Change in employees marital status Change in the number of dependents Change in employment status Dependent satisfies or ceases to satisfy definition of dependent Change in residence Commencement or termination of adoption proceedings
Election Changes Plan Cost or Coverage Changes
Insignificant cost changes Employer can make automatic adjustment of participant pre-tax
contributions Significant cost changes
Employer could allow the employee to make coverage changes (but is not required to allow changes)
Significant curtailment of benefit or loss of benefit option Significant expansion of benefit or addition of benefit option Change in coverage under another employers plan
(e.g. change in coverage to spouses plan)
Election Changes ACA Related Mid-Year Election Change Opportunity
Special transition rule allows one mid-year election change (without the occurrence of an otherwise permitted status change) in order to:
Discontinue coverage through an employer-sponsored plan in order to secure coverage through an Exchange; or
For individuals not covered under their employer-sponsored plan, to enroll in the plan to avoid the individual responsibility payment
Employers are not required to allow for these election changes, but to do so the cafeteria plan may be amended retroactively to implement these rules
Other Events Which Permit Election Changes Judgments, decrees or orders Medicare or Medicaid entitlement Loss of group health coverage sponsored by a governmental or educational
institution FMLA leave of absence COBRA qualifying events
Special Election Change Situations HIPAA Special Enrollments
Loss of eligibility for coverage under a group health plan or health insurance Acquisition of new spouse or dependent by marriage, birth, adoption, or
placement for adoption Loss of eligibility for Medicaid or state children's health insurance program
(CHIP) coverage Gaining eligibility for a state premium assistance subsidy under the plan from
Medicaid or CHIP
HSAs If HSA are offered through a cafeteria plan, employee must be allowed to make
pre-tax payroll contributions to their HSA account Employer must allow employee to change HSA contributions on at least a
monthly basis
Election Changes Health FSA election changes
Not all events allow the participant to make changes to the amount of health FSA elections
Health FSA Changes Allowed Health FSA Changes Not AllowedChange in status: Change in number of dependents Change in employment status Change in dependent eligibility status
Change in residence
Judgments, decrees or orders Cost changesMedicare or Medicaid entitlement Significant curtailment or improvement
of coverageFMLA Change in coverage under another
employers planHIPAA special enrollment rightsHSA election changesACA-related changes
Common Election Change Questions Issues That Must be Considered
Employee wants to terminate someone from the plan & reduce pre-tax election1. Is the election change permissible under the Section 125 rules?2. Is the change requested consistent with the event?3. Does that particular Section 125 plan include the event in the plan
document?4. What do the health plans particular eligibility rules state?
Employee wants to add someone to the plan & increase pre-tax election 1. Is the plan required to allow the mid-plan year election because the event
is a HIPPA special enrollment?2. Will the carrier (or stop-loss carrier) allow a mid-plan year enrollment if it is
not required by HIPAA special enrollment rules?3. If enrollment is allowed, all of the same questions as above must be
Common Election Change Questions Can My Employee Add a Spouse Mid-Plan Year Because the
Spouses Employer is Charging More for Coverage?1. Is the plan required to allow the mid-plan year election because the event
is a HIPPA special enrollment? No This is not a HIPAA special enrollment since the spouse has not
lost eligibility in their plan, so the plan is not required to allow this2. Is the election change permissible under the Section 125 rules?
Yes Under Section 125 status change rules, a significant change in cost under the spouses plan allows the employee to make an election change
A. If employer wants to allow the change, the employee can change their pre-tax election but dont forget:1. What do the health plans particular eligibility rules state?2. Will the carrier (or stop-loss carrier) allow a mid-plan year enrollment if it is
not required by HIPAA special enrollment rules?
Common Election Change Questions My Spouse Terminated Employment But Was Not Covered By
a Plan at the Time of Termination. Can I Add My Spouse to My Group Plan Mid-Plan Year?
1. Is the plan required to allow the mid-plan year election because the event is a HIPPA special enrollment? No Termination of employment without a loss of coverage does not
trigger a HIPAA special enrollment requirement.2. Is the election change permissible under the Section 125 rules?
Yes Under Section 125 status change rules, the spouses change in employment status allows the employee to make an election change
A. If employer wants to allow the change, the employee can change their pre-tax election but dont forget:1. What do the health plans particular eligibility rules state?2. Will the carrier (or stop-loss carrier) allow a mid-plan year enrollment if it is
not required by HIPAA special enrollment rules?
Common Election Change Questions I Was Covered Under My Spouses Plan and My Coverage
Was Terminated Because We Failed to Make a Required Premium Payment. Can I Join My Employers Plan Mid-Plan Year?
1. Is the plan required to allow the mid-plan year election because the event is a HIPPA special enrollment? No Loss of coverage due to failure to pay premium does not trigger a
HIPAA special enrollment requirement.2. Is the election change permissible under the Section 125 rules?
No loss of coverage due to failure to pay premium is not a Section 125 election change event
A. If employer wants to allow the change, the employee would need to pay for spouses coverage on an after-tax basis until the next annual election period. But dont forget:1. What do the health plans particular eligibility rules state?2. Will the carrier (or stop-loss carrier) allow a mid-plan year enrollment if it is
not required by HIPAA special enrollment rules?
Common Election Change Questions I Am Covered By My Employers PPO Plan and I Get Married -
When I Add My New Spouse to My Coverage Can I Change to My Employers HDHP Plan Alternative?
1. Is the plan required to allow the mid-plan year election because the event is a HIPAA special enrollment? Yes - new spouse through marriage triggers a HIPAA special enrollment
requirement2. Is the election change permissible under the Section 125 rules?
Yes - All HIPAA special enrollments are also a Section 125 election change event
3. Can the employee switch benefit options? Yes - Employees must be allowed to make benefit option changes in
conjunction with a HIPAA special enrollment
Health FSA Overview
Health FSAs Basic Design and Administrative Issues
Uniform coverage rule Full election amount must be made available to participant at any time
during the plan year no matter how much the participant has contributed Use It or Lose It rule
Optional $500 roll-over is exception to this rule Optional Grace Period
Employer must choose between grace period and roll-over, plan cannot provide for both
Expenses Eligible for Reimbursement Must be for medical care based on IRS Code section 213(d) expense rules
IRS Publication 502 is a helpful document Must be incurred by employee, spouse or other eligible individual Must be incurred during the coverage period Cannot be eligible for reimbursement from any other source Must be adequately substantiated
Health FSAs (continued) Basic Design and Administrative Issues (continued)
COBRA perhaps! (more later) HIPAA privacy and security
A common mistake made by fully-insured employers is that they think they have limited HIPAA privacy and security obligations
Health FSA is considered a self-funded medical plan subject to all HIPAA privacy and security requirements
Only exception is if HFSA has less that 50 participants AND the employer self-administers the plan
Health FSA and ACA Maximum HFSA Salary Reduction Limitation
Limited to $2,500 (indexed) per employee year If employee participates in multiple HFSAs maintained by members of a
controlled group or affiliated service group, a single $2,500 limit applies If employee participates in multiple HFSAs maintained by separate employers,
the $2,500 limit applies to each employer Spouses are each eligible for the $2,500 maximum even if they are participants
in the same plan Optional grace period or $500 roll-over provisions do not effect the contribution
Health FSA Excepted Benefit Status HFSA Must Qualify as an Excepted Benefit to Meet ACA
Requirements Condition 1: Other non-excepted group health plan coverage
Other group health plan coverage must be available for the year to the class of participants eligible for the HFSA
Condition 2 Maximum Benefit Maximum benefit payable under the HFSA cannot exceed the greater of:
Two times the participants annual salary reduction election under the HFSA
The amount of the participant's salary reduction election for the HFSA for the year plus $500
Examples Employer contributing $500 or less Employer contributing a match of the employee contribution
Section 125 Discrimination Testing
Cafeteria Plan Testing Highlights Several Tests Apply to Cafeteria Plans (Code Section 125)
Key Employee Concentration Test: No more than 25% of all non-taxable benefits under the cafeteria plan may be for the group composed of officers with annual compensation greater than a specified dollar threshold (indexed, $170,000 for 2014), more-than-5% owners, and more-than-1% owners with compensation over $150,000 (not indexed)
Eligibility Test: A ratio-percentage test similar to that under section 105(h), but with key differences (for example, HCIs include officers, more than 5% shareholders, employees with compensation over $115,000 (indexed), as well as spouses and dependents of the foregoing)
Contributions and Benefits Test: A utilization standard is imposed, making it more difficult to pass if HCI usage is higher than non-HCI usage
Premium Only Safe Harbor If a cafeteria plans only feature is pre-tax premium payments, and it passes the
safe harbor ratio percentage eligibility test, the key employee concentration test and contributions and benefits test are deemed satisfied
Cafeteria Plan Testing Dependent Care Plan Tests
Average Benefit Test Average DCAP benefit for non-HCIs must be at least 55% of the average
benefit for HCIs (using cafeteria eligibility definition of HCI) This is the most common test for employers to fail Should you test on all eligible vs test on participants only?
More than 5% Owners Concertation Test Contributions and Benefits Test Eligibility Test
Cafeteria Plan Testing Alert When to Test
Regulations state tests should be run as of last day of plan year Employers often test after enrollment to see if there are any problems
Gives employer time to make corrections prior to the end of the plan year If there are significant changes to enrollment or benefits, it is a good idea to test
during the year Gives employer time to make corrections prior to the end of the plan year
Common Testing Problems and Issues Failure to test on required controlled group basis Conducting some, but not all, required tests
Important Cafeteria Plan Administration Issues and Challenges
FMLA and Section 125 Election Changes During FMLA Leave
An employer must allow employee going on unpaid FMLA leave one of two options:
Revoke or continue health coverage (including health FSA coverage) Require that health coverage continue, but allow the employee to
discontinue contributions In this case, the employer would pay the premiums during the leave
and recover them when the employee returns Return from FMLA leave is an event which allows employer to permit an
employee election change In addition, regulations allow an employer to require employee to reinstate
benefits upon return from FMLA leave
FMLA and Section 125 Premium Payment Under a Section 125 Plan During Unpaid
FMLA Leave Prepay on a pre-tax basis
Employer cannot require prepayment Prepayment can not be pre-tax if leave straddles two plan years Example:
Calendar plan year Leave from November through January Can only prepay November and December pre-tax
Pay-as-you-go Paid with after-tax dollars during unpaid leave
Catch-up on a pre-tax basis Employer and employee agree in advance that pre-tax catch-up
contributions will be taken out of pay upon return from leave
FMLA and Section 125 Section 125 Health FSA (HFSA) and FMLA
Employee must be allowed to revoke HFSA election when going on FMLA leave Employer may require HFSA must be reinstated upon return If HFSA is revoked - claims incurred during leave may not be reimbursed
Assuming HFSA is revoked - premium payments and coverage upon reinstatement
Prorated for the year based on period of coverage paid for by employeeor
Employee makes up missed contributions and full coverage election amount is provided
Claims may still not be reimbursed for the time employee was on FMLA and not covered by HFSA
FMLA and Section 125 Example
$1200 HFSA election for year ($100/mo.) Employee revokes HFSA election during 3-month unpaid FMLA leave Upon return, employee has two options:
1. Reinstate and continue to pay $100/mo. Maximum plan year benefit available now = $900 ($1200 original
election minus $300 for period no contributions were made to plan)2. Reinstate with additional $300 payroll deduction for balance of plan year to
make up for missed contributions Maximum benefit available = $1200 Claims incurred during FMLA leave still may not be reimbursed, but full
annual election amount is available for claims incurred while actively at work
Section 125 and COBRA Employer Must Offer Health FSA Upon COBRA Event
COBRA premium equals 1/12 of employee annual HFSA election Any COBRA qualified beneficiary (including spouse and dependents) can elect
Benefit 1/1/17 Employee Elects HFSA deductions of $2400 $2400 2/1/17 Employee submits $400 claim $2000 6/30/17 Spouse Divorces Employee Benefit still available $2000 Premium for remainder of plan year $1200 Plan Must Offer COBRA
Employee Elects HFSA deductions of $2400
Employee submits $400 claim
Spouse Divorces Employee Benefit still available
Premium for remainder of plan year
Plan Must Offer COBRA
Section 125 and COBRA Other COBRA Issues
Employee can pay for COBRA coverage on a pre-tax basis Employee changed from full-time to part-time Terminated employee pays for some portion of COBRA coverage pre-tax out
of final paycheck COBRA qualified beneficiaries who elect HFSA can submit claims for full
reimbursement, then stop paying for COBRA Under Section 125 HFSA uniform coverage rule, employer must be at risk
Health FSA Transition to HSA HSA Background
Benefit comprised of two components: a HSA and a HDHP In order to contribute to a HSA, the employee must be an eligible individual,
which means Is covered under a HDHP; Is not enrolled in Medicare; Cannot be claimed as a dependent on another individuals tax return; and Is not covered by another health plan that is not a HDHP
Some exceptions allowed
Health FSA Transition to HSA HSAs and Health FSAs
Participation in a general-purpose HFSA disqualifies an individual from contributing to an HSA
Applies if individual is eligible under their own HFSA or that of a spouse May not contribute to HSA until the end of the HFSA plan year, regardless of
whether or not HFSA funds have been exhausted Grace period or carryover provisions may extend ineligibility
Grace period If there is a zero balance at the end of the plan year, individual may
contribute the following year If there is a year-end balance, individual is ineligible through the end of
the grace period unless the grace period is made limited-purpose Carryover
Individual is ineligible for the entire plan year ($500 can be used any time during the year)
May allow participants to waive the carryover or make it limited-purpose or post-deductible
Health FSA Transition to HSA Transition Options / Recommendations
If there are assets remaining, there is nothing to preclude use of the HFSAs grace period while covered under the HDHP individual jut cant make HSA contributions during this time
Consider amending the cafeteria plan to convert to a limited scope and/or post deductible HFSA upon participation in a HDHP
Communicate early and communicate often! Make sure cafeteria plan document reflects intent and is both amended (if
necessary) and executed prior to the effective date of the change
Section 125 Cafeteria Plan Rules Review
Assurex Global Partners
Catto & Catto Cottingham & Butler Cragin & Pike, Inc. The Crichton Group Daniel & Henry Frenkel Benefits Gillis, Ellis & Baker, Inc. Haylor, Freyer & Coon, Inc. The Horton Group The IMA Financial Group INSURICA Kapnick Insurance Group Lipscomb & Pitts Insurance
LMC Insurance & Risk Management Lyons Companies The Mahoney Group MJ Insurance Parker, Smith & Feek, Inc. PayneWest Insurance R&R/The Knowledge Brokers RCM&D RHSB The Rowley Agency Seacrest Partners Starkweather & Shepley Insurance Brokerage Woodruff-Sawyer & Co. Wortham Insurance & Risk Management
June 22, 2017
Presented by Benefit Comply
Section 125 Cafeteria Plan Rules Review
Slide Number 1Slide Number 2Slide Number 3Background and HistoryCafeteria Plan Basic ConceptsLegal RequirementsLegal Requirements (continued)Legal Requirements (continued)Slide Number 9Election ChangesSlide Number 11Election ChangesElection ChangesElection ChangesSpecial Election Change SituationsElection ChangesCommon Election Change QuestionsCommon Election Change QuestionsCommon Election Change QuestionsCommon Election Change QuestionsCommon Election Change QuestionsSlide Number 22Health FSAsHealth FSAs (continued)Health FSA and ACAHealth FSA Excepted Benefit StatusSlide Number 27Cafeteria Plan Testing Highlights Cafeteria Plan TestingCafeteria Plan Testing AlertSlide Number 31FMLA and Section 125FMLA and Section 125FMLA and Section 125FMLA and Section 125Section 125 and COBRASection 125 and COBRAHealth FSA Transition to HSAHealth FSA Transition to HSAHealth FSA Transition to HSASlide Number 41Slide Number 42


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Photos and Videos
Before you arrival
Training Plan & Fee
Contact Us
Headmaster and Shaolin Abbot
What is shaolin kung fu
History of Shaolin temple China
A Letter to new Students from Headmaster
Inheriting Gongfu spirit
Our Kunyu Mountain
Cultural Taoism Temple next to us
Historical Wu Ran and MaGu Temple
Yantai, the City Nearby
Culture course -Chinese Mandarin
Massage & Acupuncture class
One year course From 2016 till 2017 Year
Himmat Singh Bhati (India)
Himmat Trained for One year in Kunyu academy.(Sanda Class)
Kung fu a dream for every one who want to know marital arts , from my childhood I saw many movies and documentary about Kung fu, one day I was thinking, in every prospects of life base is very important , if your base is strong you can build a strong building ,I am working in merchant navy , I visit many country but never visit china ,when I was searching school to learn martial arts in professional way ,I found this school then I searched about this school prospects , I saw the reviews and videos about school and their training ,then I talk to some people who already have been visited and studied in this school , the response was really very good from the people, so first time I was thinking to join this school but it is not easy for me to quit job for a year and join the school , I talk to few of my friends and relatives , then I talk to myself and got an answer , some times its better to think for your own ,I was working from past 3 years in merchant navy so I informed my company that I am going to china to take admission for a year , The better view surrounded by Mountains and lake and a peaceful atmosphere, I liked this place.
First day at my school I was physically very week ,also can't run, too much weight , an average student , if you look my face can judge that not good condition overall , my greatest gain from this academy is peace , I found peace , I was always searching for peace but never got time for my own , here in this school I stayed one year , in this year I was reborn ,my physical and mental strength was amazing feeling strong form outer and inner ,I learnt lot of things here chi gong is my favorite , I learned many moves , I joined shaolin that's is amazing it gives me flexibility ,stability, endurance, Master Gao always give us motivation to never give up in any case ,he is really very good in Sanda and shaolin ,I respect him for his teaching and his behavior and he is a nice person too , I learned message form Master sue ,he is amazing ,he teach us deep study about our body and pressure points this is very use full in daily life now I can message to my parents and it is effective also.
I participate in different competition this a breakthrough to get a bigger confidence and achievements in my life, if I say in single word –TACML-(this academy changed my life )in positive direction , I am a member of this family and I always be , All Masters are really good here , Master GUO , MASTER SHI YAN PO,principal of this school and school staff , all translators are very good .
All Masters and translators ,working staff included students helped me during my period in the academy , specially Master Gao , one day he was telling to us about his time when he never give up and won the match , that is very inspirational to us , one day I am not feeling good that day I don't want to come, Master GAO told me to come and stay and watch other students what they are doing , I thought this is not useful but after watching all students and the atmosphere I was feeling motivated again and I started exercises with the other students that is awesome feeling , I remember his words when he teach us don't be afraid just do it that is really good, all the students helped each other in good manner its more a family for me instead of academy . all the translators Susan,Nora,Su, Bella ,Cindy…..are really very good they helped us a lot, I am always thankful to them for their great and unforgettable help.
About training –the training atmosphere is really good , all training having different day and proper schedule and timings ,at the time of starting it is very hard but with the support of Masters and students it will improve soon , all the groups doing training very hard and Masters are also notices mistake and rectify it on the spot , it will help to improve the coordination , speed and accuracy ,when Masters are teaching they are very strict and maintain good discipline , also before finishing the class Masters call the students and check their performance as well .
every day can feel the change in your attitude while training , competition in groups is also give the energy to build our strength , personal class are very effective ,Masters will help to reach your goal and achievements ,when students will go for competition All Masters give them extra time and preparing them well for good performance , All masters are really very kind and having good nature , in overall training is 100 out of 100 .
Daily life – As the day begins, smile start on the faces , good breakfast , good food, good view , feel the freshness of the morning , people are good come from different culture and country , everyone start routine training , the big mountain training is also very good in every 3 months , and big cleaning also everyone join this and with lot of laugh and music completed it , in the snow time I enjoyed a lot with snow cleaning and throwing snow ball .Haybe is really good dog very friendly to everyone.
every occasion in china is really good , I enjoyed a lot with my masters , every Monday Masters will come to check the rooms ,maintain hygiene and clean academy , in big room TV is also good, in the evening time people will come and watch movies played the games , showers are very good , in Saturday and Sunday students visit muping and yantai having fun with the students ,group talk and laugh create good atmosphere in the school .
Masters and Translators – I can't find words to say about Masters and translators , really helpful kind in nature , always smile on faces , the best thing I liked is brotherhood , every master are maintain brother hood and also with the other masters from another school , the brother love is a good bonding between our all masters ,they are good in their profession, highly qualified in teaching and presentations ,every year of the school ceremony masters will present their forms and skills to students this is really amazing , All masters are superb in their perspective manner .
Translators are really good in their job , they all are helpful ,they are the key between Masters and students , all translators are speaking good English and by nature are also good human being , whenever required they are ready to help students , Jennifer is also good in her job to maintain visa and application and also she is very kind to every students for helping visa and other documents , the person who is in charge in small shop is very good and kind , I liked when the students are talking to him and he is trying to explain the things with keeping smile on his face always , the trust of him to the students is really impressive ,the ladies who are working in the kitchen staff are very good , they always look that no table will be left without food and I love them when they say lai lai lai and students are replying me me me , it creates good atmosphere in the dining hall with a lot of smile on everyone faces .the lady who is cleaning the floors are also good whenever I saw her she always keep smile on her face , when I say ne hao she always replied ne hao with the same smile , not even Maters and Translators are good every working staff from bottom to top are really good and impressive .
Surrounded with mountains and lakes and small town , it self describe its value , amazing place to visit and specially the temple on the mountain , air is pure , lakes are clean , the overall view is amazing look nice and beautiful in all season , lakes for swimming is also good feeling freshness always on the road to the mountain , in summer season the road to the academy with beautiful flower out side the road make this destination as a tourist place , many tourist visited this places in summer season , sometimes I saw newly married couples are also come to make a video shoot for their wedding , it really looks amazing , in rainy season the entire kunyu mountain describe its beauty and the clouds formation make the view too beautiful .Yantai city is really good and a big city to enjoy with friends and family , people in yantai city are very helpful , they treat tourist in good manner , the hostels are also good .
It's not just a feedback it's a image in my heart for the school staff and Masters, I am always thank full to all of you to make my life beautiful and best .
Himmat singh bhati
Electrical engineer Fleet management ltd hongkong ,
From , Udaipur Rajasthan ,India,
One Year training in Kunyu mountain academy.
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Walk Like MADD is a family friendly noncompetetive 5K Walk & Silent Auction.
To see the complete list of auction items, go to www.walklikemadd/sterling & click on "Silent Auction" Tab. The Auction list is updated twice a week, so check back for new items. The value of the Auction is over $11,000 with over 200 items. We also have a sneaker recycling program and you can bring your used sneakers and shoes to the MADD Walk on May 11, 2019.
Walkers and Volunteers are both needed
Volunteers can earn community service hours in the following ways:
MADD Loudoun Community Service Opportunities for Students/Volunteers With "Walk Like MADD 5K Walk"
· Students/Volunteers can earn 1 hour for registering for the Walk, the student fee is $20.00, the adult $25.00.
· To register for the Walk go to www.walklikemadd.org /Sterling(If you cannot walk in person, you can register as a Virtual Walker & still earn service hours).
· Students/Volunteers will receive 1 hour for recruiting family and friends to form a team.
· Students/Volunteers will receive 1 hour community service for each $50.00 raised.
· Attending monthly MADD meetings
The next Walk meeting is Thur _Feb,6 2019__at 7:30pm at the Cascades Library in Sterling.
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· Assisting with setup for the Walk on May 11, 2019 (Arrive 7:00am)
· Walking on 11 May, 2019 at Sterling Middle School.(10:00am - 11:30am)
· Assisting with cleanup on May 11, 2019. 12:00 - 2:00PM
· ForAdditional Questions send email to firstname.lastname@example.com or leave a message on 703-470-1053.
Sterling Middle School201 West Holy AveSterling, VA 20164


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Obituary of Robert James McCard
Robert James McCard born January 7, 1946 in Oak Harbor, Washington passed away unexpectedly on August 10, 2018. His parents James and Annamae Reese McCard and sister Patricia McCard predeceased him. He is survived by his wife Sharon Hanson McCard and daughter and son-in-law Jennifer and Romulo Dizon II. He is the much-loved Papa of Matthew, Caitlin, and Emily Dizon.
Bob was raised in Bethlehem, PA graduating from Liberty High School class of 1963. He was a proud veteran of the U.S. Army serving in the Signal Corps from 1966- 1969. After his service he earned a degree in Political Science from San Jose State University in 1973. He had a 30-year career in electronics as a quality assurance engineer with Raytheon, Trimble Navigation, Litton Industries, and Sanmina.
Services will be held Tuesday August 21, at 10:00am at the Spangler Mortuary, 399 S. San Antonio Rd., Los Altos.
Memorial contributions to Samaritan's Purse or Humane Society Silicon Valley.


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Pitchfork Fest is not what it was
Pitchfork Music Festival was once an edgy and exciting affair.
When launching in 2005 as Intonation Music Festival, it was the antidote to slick and sprawling Lollapalooza: intimate and interesting, a small, varied pack of quality artists churning energy across Union Park for two sweaty days. Tickets were just $15 and the festival's ethos seemed cemented when The Go! Team, a lively band of Brits merging rock, rap and various global influences, grabbed some neighborhood kids from the Union Park swimming pool to boogie on stage. It was fun and loose. The vibe was good.
Lollapalooza, held in Grant Park three miles west, was purely music-as-business. It was for the tourists, for the sunburned suburban 15 year olds, for the dingbats on ecstasy. Pitchfork Music Festival, as it has been known since 2006, was about music. It was about culture. It was a celebration of Chicago, nestled into the heart of the city. It was the merging of two great Chicago-grown, Chicago-based businesses: Pitchfork Media, which sprouted amid a handful of 1990s music blogs to become an authoritative voice on "alternative" and independent music, and the company that filled the cups in everyone's hands, Goose Island Beer Co. The festival's beer sponsor sat less than a mile from Union Park, and it was the weekend's ideal complement. Pitchfork was independent, Chicago-based indie rock media. Goose Island was independent, Chicago-based beer.
The music was "alternative." The beer was "craft."
In the ensuing decade-plus, both those words have been bludgeoned into submission. They've also been coopted.
In 2011, six years after that first version of Pitchfork Fest, Goose Island was bought by the nation's largest beer company, Anheuser-Busch, which is a subsidiary of the world's largest beer company, Anheuser-Busch InBev. In 2015, Pitchfork Media was bought by Conde Nast, a mighty media company owned by an even mightier media company, Advance Publications.
Pitchfork Media and Goose Island are still the names plastered across Pitchfork Fest — which unfolds this weekend in Union Park — but the festival in reality has become a teaming of Conde Nast and Anheuser-Busch. Or, if you prefer, Advance Publications and Anheuser-Busch InBev.
Since 2005, both Pitchfork Media and Goose Island have become necessary pawns for billion-dollar corporations. Conde Nast and Anheuser-Busch needed what Pitchfork Media and Goose Island did, and there's no better example than the ability to draw nearly 60,000 young people with plenty of spending decisions for the next 50 years to stand for hours in a Chicago park, bobbing their heads, smoking some weed and forging an intimate bond with Goose Island beer.
Squint and Pitchfork Music Fest's evolution is plain. As my Chicago Tribune colleague Greg Kot wrote in his Pitchfork Fest coverage last year: "There's no doubt that Pitchfork has lost some of its original vibe, that of the neighborhood-festival-that-could … It has become more overtly commercialized with corporate signage and expanded and pricy VIP areas, which have been standard practice at Lollapalooza and its large festival cousins for a decade or more."
It's little wonder that such transformation happened in the care of Conde Nast and Anheuser-Busch; it's the way things usually turn out when the moneyed interests become involved. Someone with a Pitchfork connection told me that the people who founded the festival were weighing whether to end it after the 2014 or 2015 incarnations; they had done what they'd set out to do. It was becoming paint-by-numbers fun, adrift from the initial impulse to create something fresh and new.
I don't know the seriousness of those discussions, but it's obvious that the sale to Conde Nast meant the festival would live on. Events and experience are prime currency with the current crop of young consumers; Pitchfork Fest is far too valuable to surrender.
That's arguably even truer for Goose Island and Anheuser-Busch. A couple of years before its sale to Anheuser-Busch, Goose Island lost the Pitchfork beer sponsorship, outbid by deep-pocketed Heineken. Goose Island was still a local company, struggling beneath the weight of massive growth and the complex decisions that come with a small business becoming big. A Pitchfork Fest beer sponsorship was important — any beer company would want that access to that audience — but it was ultimately a luxury. It's no surprise that among the first things Anheuser-Busch did when acquiring Goose Island was to buy back the beer-pouring rights at Pitchfork Fest. It's a venue just as crucial for Anheuser-Busch as it is for Conde Nast.
As Pitchfork Fest beer sponsor, Goose Island (and Anheuser-Busch) get a rare opportunity to put their brand in the hands of thousands of young consumers. It's a phenomenal marketing opportunity: nurse a can of Goose Island IPA in the rosy summer glow of Pitchfork Fest fun, then keep buying it forever based on the fond memories forged in Union Park. (Never mind that Goose Island IPA is now made by Anheuser-Busch in New York and Colorado.)
Pitchfork-Fest-as-marketing runs deep — far deeper than we're meant to recognize. Head to the Pitchfork website to stream a bit of this year's festival and you won't only see an array of Goose Island ads, you'll see a link to an article from October, an online beer magazine that is a collaborative effort between — you guessed it — Anheuser-Busch and Conde Nast. Though endlessly purporting to be fair and objective writing with a steadfast firewall between journalism and the marketing interests of its parent companies, a particularly egregious bit of shamelessness was published in the days before the festival, and it just so happens to be perched on the Pitchfork website.
"How to Drink Your Way Through Pitchfork Music Festival" is a collection nonsensical pairings between musical acts and mostly Anheuser-Busch products (Raphael Saadiq and Goose IPA! Alex Cameron and Virtue Cider's Michigan Honey!), alongside glamor shots of Goose Island beer and Virtue cider. It's little more than an Anheuser-Busch ad, mixed among October's more reputable journalistic undertakings. You likely won't be surprised to know that "How to Drink Your Way Through Pitchfork Music Festival" fails to make clear that October, Goose Island, Virtue Cider and Pitchfork Fest are all in bed together.
Pitchfork Fest was once a true alternative — to commercially-minded music fests, to Big Beer and to the marketing needs of billion-dollar companies. Now it's all those things. Which is fine. It's the way things go. Someone will eventually create the alternative to what was once an alternative, and the spirit that originally drove Pitchfork Fest will rise again in some new form. It's an inevitable cycle.
In the meantime, Pitchfork Fest remains a fairly good time with a diverse and interesting musical lineup. Amid the Anehuser-Busch-made mediocrity dominating the festival in recent years — IPA, 312, Four Star Pils — Goose Island continues to trot out more interesting beers made in Chicago, though in large part for halo effect; the innovative beers prop up the core portfolio. Still, those smaller-batch beers are mostly good and sometimes great, and one of these years I'll be back out with the masses in Union Park, drinking some fresh pale ale made at the Goose Island brewery up the street and enjoying an old favorite band. I'll also keep in mind that the Pitchfork Music Festival has evolved into something quite different from what it was 13 years ago, even if Conde Nast and Anheuser-Busch don't want us thinking about such things.
(Note: Freelance writer Dan Gentile wrote "How to Drink Your Way Through Pitchfork Music Festival." I'd previously written that no byline appeared on the article.)


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Happy 1st day of Halloween
Louis didn't get the memo about bro code oops
Also, this isn't the first time that rumor has come up in the comic. smh @ louis
Tumblr | Tumblr (Update posts only) | Twitter
So... There'll be at least one donkey dude and a bunch of satyrs. Awesome.
I figured their weirdness was over a girl
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site design based on Respheal's edit of simple webcomic theme
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