Complete Guide to Federal & State Garnishment, 2013 Edition

Complete Guide to Federal & State Garnishment, 2013 Edition

by Amorette Nelson Bryant

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Overview

Complete Guide to Federal and State Garnishment provides much-needed clarity when the federal and state laws appear to conflict. You'll find plain-English explanations of the laws and how they interact, as well as the specific steps you and your staff need to take to respond to the order properly. Numerous detailed examples and mathematical calculations make it easy to apply the law under different scenarios.

Written by Amorette Nelson Bryant, who was recently named the chair of both the APA GATF Child Support Subcommittee and Garnishment Subcommittee, Complete Guide to Federal and State Garnishment brings the payroll professional up-to-date on the latest federal and state laws and regulations affecting this ever-changing area. It is your one-stop source for answers to critical questions, such as:

Does the amount exempt from garnishment change when the minimum wage goes up?

How do I determine the wages to which the garnishment applies?

If an employee is subject to more than one garnishment, which has priority?

Which state's rules do I use when I receive a child support order sent from another state?

State or federal law - which applies for creditor garnishment and support?

Are there alternatives to remitting withheld child support via EFT/EDI?

How do I handle garnishments when employees are paid a draw against salary?

The 2013 Edition of Complete Guide to Federal and State Garnishment brings you up to date on the latest federal and state laws and regulations affecting this ever-changing area. Highlights include:

A new child support matrix that shows at a glance the states that: require electronic payments; participate in electronic income withholding orders; require lump-sum reporting; accept standardized verification of employment information; and participate in the debt inquiry service

Explanation of the new requirement mandating when you reject a child support order and return it to the sender after May 31, 2012

Which states now require new-hire reporting of independent contractors

Additional data required by Illinois for new-hire reporting

Statutory citations added to explanations of state child support provisions

Updated exemption amounts for creditor garnishment in several states

Why you may need to garnish all of an employee's wages for a tax levy

Revised and updated priority information for multiple wage garnishments, including priority of the extension of a garnishment and a garnishment from a second creditor

An easier means to report lump-sum payments that might be subject to withholding for child support

New exemption figures for 2012 tax levies

And much more!

Product Details

ISBN-13: 9781454810254
Publisher: Wolters Kluwer Law & Business
Publication date: 10/09/2012
Product dimensions: 6.00(w) x 1.25(h) x 9.00(d)

Table of Contents

1. Overview

• Why Garnish Wages and Income?
• Complexity of the Garnishment Process
• What to Do
• Frequent Mistakes
• Penalties for Noncompliance
• Recent Developments
• Third-Party Administrators
• Reporting Payments to Attorneys on Form 1099

2. Personnel Issues

• Confidentiality
• Descriptions on Payroll Records and Stubs
• Storage of Documents
• Contact with People Outside the Organization
• Potential for Violence
• Employee Protection from Employer

3. Administration of Garnishments Procedure

• Format
• Receipt of Garnishments
• Department Controls
• Providing Information to Courts or Creditors
• Steps to Take When a Garnishment is Received
• Retention of Records
• Special Situations
• Wage Attachments for Non-Employees
• Financial Institutions and Insurance Agencies
• Lump-Sum Payments and Garnishments
• Sarbanes-Oxley and Garnishments
• Additional Withholding per Employee's Request

4. Federal Child Support Enforcement Cash Withholding from Wages

• Legislative Background
• The Federal Agency
• Display of Social Security Numbers
• Withholding Order
• Reports or Messages to Support Agencies
• Income Withholding Order (IWO) .
• Authorization to Withhold
• Judicial Orders
• Administrative Orders
• Standardized IWO
• Service of Order
• Validate the Accuracy of the Withholding Order
• When to Begin Withholding
• Amount to Withhold for Child Support
• Earnings and Income Defined
• Calculation of Disposable Earnings for Child Support
• Comparing Allowable Disposable Earnings to Court-Ordered Amount
• Calculation of Orders
• Duplicate IWO
• Priority of Support (Type) Components
• More Than One Income Withholding Order
• Single Order: Cash Support and Medical Support Premiums
• Priority of Wage Attachments
• Administrative Fee .
• Special Situations
• When an Extra Payday Occurs in a Year
• Order Received for a Terminated Employee or a Person Never Employed
• Identifying Independent Contractors
• Employee Temporarily Receiving Pay from Other Source
• Qualified Domestic Relations Order (QDRO)
• When, Where, and How to Remit
• Ending Withholding
• Termination of Employment
• Protection and Penalties
• Employee Protection from Employer
• Employer Penalty for Noncompliance
• Employer Protection
• Other Methods for Collecting Child Support
• Future Changes

5. Child Support: State Provisions

• State Matrices

6. Federal Medical Child Support Withholding for Cash Medical Support Withholding for Medical Support Premiums

• Legislative Background
• National Medical Support Notice
• Form Requirements
• Employer Receipt of the NMSN
• Who Handles the NMSN
• Reasons to Reject the NMSN
• Administrator's Duties
• Employer Issues with the NMSN
• Proposed Changes to the NMSN
• Withholding for the Medical Support
• Priority of Withholding
• State Requirements
• Termination of Employment
• Termination of Coverage

7. State Medical Support: State Provisions
8. Federal Creditor Garnishment

• Administration
• Legislative Background
• Order to Withhold
• Service of Order
• What to Do

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