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Employee Vs. Independent Contractor

by Peter O. McDonald, CPA   A critical part of business operations is determining whether an individual who is providing services to your business should be treated as an employee or an independent contractor.  In general you must withhold and pay Social Security and Medicare taxes, withhold income taxes and pay unemployment taxes on wages paid to employees.  Usually you aren’t required to withhold or pay any taxes on payments to independent contractors.

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The Patient Protection and Affordable Care Act Implications for Business

The 111th Congress passed the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 in March of 2010. While much of the law has not been implemented, several key provisions will go into effect in 2013 that will directly impact businesses.

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Free Tax Workshop

The Hagerstown SCORE Chapter in conjunction with Smith Elliott Kearns & Co. LLC will present its annual free public service tax workshop on Tuesday February 12 from 6:30 to 8:30 PM.  Sandra Tillou, CPA and consultant to Smith Elliott Kearns & Co. LLC will present the seminar at Hagerstown Community College in room 323 of the Technical Innovation Center.  For more details on this event visit the Herald Mail website.

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Smith Elliott Kearns & Company, LLC Announces New Managers

For Immediate Release   Issue Date:              January 25, 2013 Contact:                   Edward D. Warren, Marketing Director (301) 733-5020 – ewarren@sek.com     SMITH ELLIOTT KEARNS & COMPANY, LLC ANNOUNCES NEW MANAGERS  

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Smith Elliott Kearns & Company, LLC Elects Four New Associate Members

For Immediate Release Issue Date: January 18, 2013 Contact: Edward D. Warren – Marketing Director (301) 733-5020 – ewarren@sek.com Smith Elliott Kearns & Company, LLC Elects Four New Associate Members The Members of Smith Elliott Kearns & Company, LLC are pleased to announce that Jodi M. Blair, CPA, Steven D. Lubart, CPA, Timothy E. Peters, CPA and Craig E. Witmer, CPA, CGFM have been elected as Associate Members of the Firm effective January 1, 2013.

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