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The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) is a law passed by the U.S. Congress on a reconciliation basis and signed by President Ronald Reagan that, among other things, mandates an insurance program which gives some employees the ability to continue health insurance coverage after leaving employment.
Use of Form W-2 was established by the Current Tax Payment Act of 1943 as part of an effort to withhold income at source. The first Form W-2s were issued to employees in 1944. [4] In 1965, the form's name was changed from "Withholding Tax Statement" to "Wage and Tax Statement" (current name). [4]
The form provides the employer with a Social Security number. Also, on the form employees declare the number of withholding allowances they believe they are entitled to. Allowances are generally based on the number of personal exemptions plus an amount for itemized deductions, losses, or credits. Employers are entitled to rely on employee ...
The Hill-Burton Act of 1946, which provided federal assistance for the construction of community hospitals, established nondiscrimination requirements for institutions that received such federal assistance—including the requirement that a "reasonable volume" of free emergency care be provided for community members who could not pay—for a period for 20 years after the hospital's construction.
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APS Payroll, also known as Automatic Payroll Systems, [1] is an American company that provides cloud-based payroll and human resources software for mid-sized businesses. The company was founded in 1996 as a licensed DOS-based software to process payroll locally. The company's headquarters is located in Shreveport, Louisiana. [2]
In 2007, the ADP Brokerage Service Group was spun off to form Broadridge Financial Solutions, Inc., removing about US$2 billion from ADP's total yearly revenue. [11] ADP distributed one share of Broadridge common stock for every four shares of ADP common stock held by shareholders of record as of the close of business on March 23, 2007.
ASP delivers the application to customers via the Internet [2] or a thin client; ASP may bill on a per-use basis (on-demand outsourcing), a monthly/annual fee, or a per-labor hour basis; The advantages to this approach include: Application costs are scaled over multiple customers [2] ASP may provide more application experience than the customer ...