Every state seems to have laws which affect withholding for employee wage attachments (garnishment) that are a little unique from the federal laws or to the laws in other states. California is no exception. California has the largest population of any state (more than 37 million). That means there are more employers that must be aware of wage attachment administrative requirements as well as how much may be withheld when the employee has one or more attachments against their earnings.

• California has unique priority requirements for attachments based on state law. Each type; support, state tax, other state debts, creditor debt, have a little different twist than in other states.  
• California has unique garnishments such as Earnings Withholding Order for Elder or Dependent Adult Financial Abuse
• Learn about the state withholding restrictions on income withholding for child and or spousal support. When must you remit payments to the SDU and when to the former spouse?
• What forms does the employer have to give to the employee when an IWO or NMSN are issued?
• What priority should be applied to medical support premiums?
• What is the limitation on withholding for medical support premiums that employers are responsible for monitoring?
• Other basics about support that apply; when to begin withholding, when to remit, how to remit payment, what to do when the employee terminates and more.

Franchise Tax Board

• Think the FTB only issues orders for personal tax? Learn what other debts the FTB is responsible for collecting.
• FTB orders do not all have the same priority, learn which are more important?
• What earnings must be reported in the answer; current or past earnings?
• Get out the payroll calendar, when must withholding begin?
• And other basics, withholding limits, where and when to make payment.
• Learn how some companies are paying electronically.

Creditor Garnishment

• Yes, California garnishments follow the federal CCPA, but that may be changing, and there are other rules that must be followed.
• Learn who is more important the Sheriff that served the garnishment or the plaintiff's attorney.
• Do you have to deduct the Sheriff's fee separately?
• Which other wage attachments require priority be changed? Hint; it is not just support.  

Federal Administrative Wage Garnishments

• Even though garnishments for delinquent student loans issued by state guaranty agencies and federal non tax debts issued by various federal agencies, follow federal laws, it is important to understand the interaction of those attachments when the employee also has state issued wage attachments.
• Learn what priority and aggregation laws must be applied.

Register quickly and easily online  to secure your space now. Or, please call 1-800-372-1033 option 6, then sub-menu option 1, and refer to date and title of conference. Lines are open Monday through Friday from 8:30 a.m. to 7:00 p.m. ET, excluding most federal holidays.

Don't miss this opportunity to hear a lively, dynamic presentation. Not only are Webinars an excellent way for you to stay current; with BNA you also get:

• Quality. Count on it. Nothing is canned.
• Objectivity. BNA provides you with the best and most objective information. Unlike other companies, we don't use our Webinars as a forum to sell outside solutions.
• Affordability. BNA Webinars are inexpensive compared to the cost of travel to attend a conference. Plus, you may use a speakerphone and invite as many of your colleagues as you want to listen in-all for the price of a single registration.
• Convenience. No airlines. No travel. No time out of the office.

In addition, you'll receive:

• Personal attention. Once you've registered, send your questions in advance to rbronson@bna.com and they'll be included in the program. You'll also have a chance to ask your questions during the Webinar.
• ollow-up materials. You need no materials upfront to follow along to our live conference. But BNA always issues a follow up e-mail with contact information for our speakers, as well as other materials related to the topic.
• 1.0 CPE or APA RCH credits by attending this Webinar. Find out how.

BNA is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org

Prerequisite: No prerequisites required
Level: Basic

Delivery Method: Group-Internet

Advanced Preparation: None required
Recommended CPE Credit: 1.5

Recordings of the program do not qualify for CPE credits. For more information regarding administrative policies such as complaint and refund, please contact our offices at 800-372-1033.

Amorette (Amy) Bryant, CPP, Garnishment Consultant and author (Complete Guide to Federal and State Garnishment)