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Experts from both sides of the aisle imagine how things would be if John McCain, rather than Barack Obama, were currently sitting in the Oval Office.
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By Carol Tice |  Filed In: Self Employment and Working Hours & Patterns
The tricky part is documenting that the person you hired is an independent contractor and not an employee.
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Barack Obama
By Keith Girard |  Filed In: Campaigns & Elections and Elections & Politics
The president's first year in office was challenging, controversial, and an opportunity for him to lay down a foundation for recovery.
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Susan Wilson Solovic
In today's economy, all businesses are trying to survive with smaller staffs. That often causes a stressful work environment. But becareful what you say. Your words could jeopardize your job security.
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Despite the recession, the construction industry (in all its forms) still offers more entrepreneurial opportunities than many other industries.
Blog Post
Hanna Hasl Kelchner
Don't let the intangtible nature of intellectual property fool you. It can be worth a lot of money.
Blog Post
By Karen Leland |  Filed In: Brand Equity and Branding
Companies are finding that sites like Facebook can do more harm than good, unless employers establish a smart social media policy.
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Peter Suciu
We are losing a lot more than just a computer or phone when the devices go missing
Blog Post
Marco Carbajo
Building business credit is a great opportunity for small-business owners.
Blog Post
By  | Filed In: Credit Regulation and Banking Law
Build your nonprofit's business credit without putting personal credit at risk.
Blog Post
By Diana Ransom |  Filed In: Retirement & Retirees and Work, Leisure & Lifestyle
In the wake of the economic crisis, one retiree is working double time.
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Keith Girard
By  | Filed In: Tax Relief and Tax Law
The president promised middle-class tax relief during the campaign. Here's how he plans to deliver.
Blog Post
By Diana Ransom |  Filed In: Derivative Instruments and Equities
To recoup his savings, one business owner used a conservative approach.
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Peter Suciu
LinkedIn functionality is immediately available to all WorldMate users
Blog Post
Miranda Marquit
By  | Filed In: Income Tax and Tax Law
When you are self-employed, you are responsible for a lot more when it comes to taxes. You can also find interesting deductions where you might not expect them. The California Society of CPAs...
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This guide to build business credit helps you overcome recent challenges to establish credit for your start-up. Business credit changes make establishing credit for your start-up more important...
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Keith Girard
The administration is finally fleshing out the president’s plan to aid small businesses. But enacting it will be no slam dunk.
Blog Post
Marco Carbajo
Business owners are embracing the idea of separating personal credit from business credit.
Blog Post
Proposals from the President could make saving for retirement easier—but also riskier.
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My last post included information about new tax laws that impact your 2009 business tax return, but the 2010 tax year also brings with it several changes to business tax law. Tax laws...
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Business Glossary

Definitions for: pension plan integration with social security
pension plan integration with social security

offset or subtraction of Social Security benefits from earned benefits in a qualified pension plan to reduce a pension benefit. Many business firms offset their pension payments by the amount of a retiree's Social Security benefit. For example, John Smith has earned a monthly pension benefit of $950. His monthly Social Security payment is $688. If his employer applies 100% integration, his pension is reduced by the entire Social Security benefit; he will receive $950 minus $688, or $262 monthly. More commonly, integration is based on a percentage of Social Security. With 50% integration, 50% of the Social Security benefit ($344) would be subtracted from the $950 pension for a monthly benefit of $606. Offsets were limited by the tax reform act of 1986.

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