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Payroll
From Wikipedia, the free encyclopedia
This article is missing citations or needs footnotes. Please help add inline citations to
guard against copyright violations and factual inaccuracies. (October 2007)

In a company, payroll is the sum of all financial records of salaries for an employee, wages,
bonuses and deductions. In accounting, payroll refers to the amount paid to employees for
services they provided during a certain period of time. Payroll plays a major role in a company
for several reasons. From an accounting point of view, payroll is crucial because payroll and
payroll taxes considerably affect the net income of most companies and they are subject to laws
and regulations (e.g. in the U.S. payroll is subject to federal and state regulations). From ethics in
business viewpoint payroll is a critical department as employees are responsive to payroll errors
and irregularities: good employee morale requires payroll to be paid timely and accurately. The
primary mission of the payroll department is to ensure that all employees are paid accurately and
timely with the correct withholdings and deductions, and to ensure the withholdings and
deductions are remitted in a timely manner. This includes salary payments, tax withholdings, and
deductions from a paycheck.

Contents
[hide]
• 1 Pay Check
• 2 Payroll taxes
○ 2.1 Payroll Taxes in U.S.
• 3 Pay slip
• 4 Payroll card
• 5 Payroll Frequencies
• 6 Warrants
• 7 Payroll Outsourcing
○ 7.1 Payrolling
• 8 See also
• 9 Footnotes
• 10 References

[edit] Pay Check

A Pay Check is traditionally a paper document issued by an employer to pay an employee for
services rendered. In recent times, the physical paycheck has been increasingly replaced by
electronic direct deposit to bank accounts. Such employees may still receive a complete pay slip
(see below) package, but the attached check is noted as non-negotiable.
In most countries with a developed wire transfer system, using a physical check for paying
wages and salaries has been uncommon for the past several decades. However, vocabulary
referring to the figurative "pay cheque" does exist in some languages, like German
(Gehaltsscheck), partially due to the influence of popular media, but this commonly refers to a
payslip or stub rather than an actual cheque. Some company payrolls have eliminated both the
paper cheque and stub, in which case an electronic image of the stub is available on an Internet
website.
[edit] Payroll taxes
Government agencies at various levels require employers to withhold income taxes from
employees' wages.[1]
In the United States, "payroll taxes" are separate from income taxes, although they are levied on
employers in proportion to salary; the programs they fund include Social Security, and Medicare.
U.S. income and payroll taxes collected through deductions are considered to be trust fund taxes,
because the employer holds the deducted money in trust for later remittance.
[edit] Payroll Taxes in U.S.
Before considering the payroll taxes we need to talk about the Basic Formula for the Net Pay.
Basically from gross pay is subtracted one or more deductions to arrive at the Net Pay. In fact
Employee's gross pay (pay rate times number of hours worked, including any over time) minus
payroll tax deductions, minus voluntary payroll deductions, is equal to Net Pay. As you can see
payroll tax deductions play a critical role and just because they are provided by law we can call
them Statutory payroll tax deductions.
The employer must withhold payroll taxes from an employee's check and hand them over to
several tax agencies by law. Payroll taxes include:
1. Federal income tax withholding, based on withholding tables in "Publication 15,
Employer's Tax Guide"[2] by Internal Revenue Service - IRS;
2. Social Security tax withholding[3]. The employee pays 6.2 percent of the salary or wage,
up to 106,800. The employer also pays 6.2 percent in Social Security taxes. If you are
self-employed, you pay the combined employee and employer amount of 12.4 percent in
Social Security taxes on your net earnings;
3. Medicare tax[4]. The employee pays 1.45 percent in Medicare taxes on the entire salary or
wage. The employer also pays 1.45 percent in Medicare taxes. If you are self-employed,
you pay the combined employee and employer amount of 2.9 percent in Medicare taxes
on your net earnings;
4. State income tax withholding;
5. various local tax withholding, such as city taxes, county taxes, school taxes, state
disability, and unemployment insurance.
As for the sources considered as references we can mention the following publications:
 • Publication 15, (Circular E), Employer's Tax Guide. This publication explains employer's
tax responsibilities. It explains the requirements for withholding, depositing, reporting,
paying, and correcting employment taxes. It explains the forms any employer must give
to its employees, those employees must give to the employer, and those employer must
send to the IRS and SSA (Social Security Administration). This guide also has tax tables
needed to figure the taxes to withhold from each employee;
• Publication 15-A, Employer’s Supplemental Tax Guide. This publication supplements
Publication 15 (Circular E), Employer’s Tax Guide. It contains specialized and detailed
employment tax information supplementing the basic information provided in Publication
15 (Circular E);
• Publication 15-B. Employer's Tax Guide to Fringe Benefits. This publication
supplements Publication 15 (Circular E), Employer’s Tax Guide, and Publication 15-A,
Employer’s Supplemental Tax Guide. This publication contains information about the
employment tax treatment of various types of noncash compensation.
In the earlier part we have considered payroll taxes related to employee's side. Now it's the
moment to talk about the Employer Payroll Taxes Employers are responsible for paying their
portion of payroll taxes. These payroll taxes are an expense over and above the expense of an
employee's gross pay. The employer-portion of payroll taxes include the following:
1. Social Security taxes (6.2% up to the annual maximum);
2. Medicare taxes (1.45% of wages);
3. Federal unemployment taxes (FUTA);
4. State unemployment taxes (SUTA).
Very often you can hear people using FICA in their terminology. FICA stands for the Federal
Insurance Contributions Act and the FICA tax consists of both Social Security and Medicare
taxes. As we explained earlier both parties pay half of these taxes. Employees pay half, and
employers pay the other half. Social Security and Medicare taxes are paid both by the employees
and the employers. In summary together both halves of the FICA taxes add up to 15.3 percent.
Any employer is responsible for paying the employer's share of payroll taxes, for depositing tax
withheld from the employees' paychecks, preparing various reconciliation reports, accounting for
the payroll expense through their financial reporting, and filing payroll tax returns. As you see
this suite of employer payroll tax responsibilities is far above issuing paychecks to employees.
[edit] Pay slip
An example of a payslip from the John Lewis Partnership, showing gross salary, tax and
National Insurance paid and yearly bonus entitlement, among other things
A pay stub, paystub, pay slip, pay advice, or sometimes paycheck stub, is a document an
employee receives either as a notice that the direct deposit transaction has gone through, or as
part of their paycheck. It will typically detail the gross income and all taxes and any other
deductions such as retirement plan contributions, insurances, garnishments, or charitable
contributions taken out of the gross amount to arrive at the final net amount of the pay, also
including the year to date totals in some circumstances. Pay slips are labor analogs of remittance
advice letters (which are used for invoices) – they state "you have been paid X amount
(paycheck) for Y services (hours worked)".
Most of the provinces and territories in Canada allow employers to issue electronic payslips, if
the employees have confidential access to it and are able to take a print out.
[edit] Payroll card
The introduction to this article provides insufficient context for those unfamiliar with
the subject. Please help improve the article with a good introductory style. (October 2009)

For employees that, for one reason or another, do not have access to a bank account (bad check
history, not in close proximity to bank, etc.), there is a solution, offered by most major Payroll
Service Providers. Instead of an employee receiving a check, and paying up to 5-10% to cash the
check, the employee can have the direct deposit loaded onto a debit card. In this, a company can
save money on printing checks, not buy the expensive check stock, and not having to worry
about check fraud, due to a check being lost or stolen. A payroll card is a plastic card allowing an
employee to access their pay by using a debit card. A payroll card can be more convenient than
using a check cashier, because it can be used at participating automatic teller machines to
withdraw cash, or in retail environments to make purchases. Some payroll cards are cheaper than
payday loans available from retail check cashing stores, but others are not. Most payroll cards
will charge a fee if used at an ATM more than once per pay period.
The payroll card account may be held as a single account in the employer's name. In that case,
the account holds the payroll funds for all employees using the payroll card system. Some
payroll card programs establish a separate account for each employee, but others do not.
Many payroll cards are individually owned dda (demand deposit accounts) that are owned by the
employee. These cards are more flexible, allowing the employee to use the card for paying bills,
and the accounts are portable. Most payroll card accounts are FDIC-insured, but some are not.
[edit] Payroll Frequencies
Companies typically generate their payrolls on regular intervals, for the benefit of regular income
to their employees. The regularity of the intervals, though, varies from company to company, and
sometimes between job grades within a given company. Common payroll frequencies include:
daily, weekly, bi-weekly (once every two weeks), semi-monthly (twice per month), and to
somewhat of a lesser extent, monthly. Less common payroll frequencies include: 4-weekly (13
times per year), bi-monthly (once every two months), quarterly (once every 13 weeks), semi-
annually (twice per year), and annually.
[edit] Warrants
Payroll warrants look like checks and clear through the banking system like checks, but are not
drawn against cleared funds in a deposit account. Instead they are drawn against "available
funds" that are not in a bank account, so the issuer can collect interest on the float. In the US,
warrants are issued by government entities such as the military and state and county
governments. Warrants are issued for payroll to individuals and for accounts payable to vendors.
Technically a warrant is not payable on demand and may not be negotiable.[5] Deposited warrants
are routed to a collecting bank which processes them as collection items like maturing treasury
bills and presents the warrants to the government entity's Treasury Department for payment each
business day.
In the UK, warrants are issued as payment by the NS&I when a Premium Bond is chosen.
[edit] Payroll Outsourcing
Businesses may decide to outsource their payroll functions to an outsourcing service like a
Payroll service bureau or a fully managed payroll service. These can normally reduce the costs
involved in having payroll trained employees in-house as well as the costs of systems and
software needed to process a payroll. In many countries, business payrolls are complicated in
that taxes must be filed consistently and accurately to applicable regulatory agencies. Restaurant
payrolls which typically include tip calculations, deductions, garnishments and other variables,
can be difficult to manage especially for new or small business owners.
In the UK, payroll bureaus will deal with all HM Revenue & Customs inquiries and deal with
employee's queries. Payroll bureaus also produce reports for the businesses' account department
and payslips for the employees and can also make the payments to the employees if required.
Another reason many businesses outsource is because of the ever increasing complexity of
payroll legislation. Annual changes in tax codes, Pay as you earn (PAYE) and National
Insurance bands as well as statutory payments and deductions having to go through the payroll
often mean there is a lot to keep abreast of in order to maintain compliance with the current
legislation.
[edit] Payrolling
Payrolling is the business practice of referring a contingent worker to a staffing vendor or
payrolling provider so that they are the employer of record responsible for employer taxes,
payroll, and all legal matters pertaining to employing workers. Different from sourcing (or
recruiting) where the staffing vendor uses internal recruiters to locate contractors on behalf of the
requesting company or client, payrolled workers are identified by the client.[not specific enough to verify]
Often payrolled workers are known to the client from previous engagements or as former
employees. Because the costs of recruiting workers in to contract positions are eliminated the
payrollees are often processed at reduced mark up rates.
In the last several years, some dedicated payrolling companies have emerged in the staffing
industry to provide payrolling services. In the US they are known as Professional Employee
Organizations or PEO's. They charge the cost of the employee payroll and add a surchage for
their services.
[edit] See also
 Look up payroll in Wiktionary, the free dictionary.

• Cheque
• Payrolling
[edit] Footnotes
1. ^ "Introduction to Payroll Taxes.".
2. ^ Publication 15 (2010), (Circular E), Employer's Tax Guide
3. ^ SSA Publication No. 05-10003, January 2010, ICN 451385
4. ^ SSA Publication No. 05-10003, January 2010, ICN 451385
5. ^ Glossary of Accounting Terms

[edit] References
• Institute of Payroll Professionals official website
• Glossary of Accounting Terms
• Steven M. Bragg. Essentials of Payroll: Management and Accounting.
ISBN 0471264962.
• Independent research, seminars and consulting on multi-country payroll
• Direct Deposit information resource
• Publication 15 (2010)(Circular E) Employer's Tax Guide
• Additional information about Payroll Outsourcing
[hide]
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From Wikipedia, the free encyclopedia

Taxation
An aspect of fiscal policy

Policies[show]

Economics[show]

Collection[show]

Distribution[show]

Types[show]

International and trade[show]

By country[show]

v • d • e

Payroll tax generally refers to two different kinds of similar taxes. The first kind is a tax that
employers are required to withhold from employees' wages, also known as withholding tax, pay-
as-you-earn tax (PAYE), or pay-as-you-go tax (PAYG). The second kind is a tax that is paid
from the employer's own funds and that is directly related to employing a worker, which can
consist of a fixed charge or be proportionally linked to an employee's pay.

Contents
[hide]
• 1 Payroll tax systems
○ 1.1 Australia
 ○ 1.2 Bermuda
○ 1.3 Brazil
○ 1.4 Canada
○ 1.5 China
○ 1.6 Croatia
○ 1.7 Hong Kong
○ 1.8 Sweden
○ 1.9 United Kingdom
○ 1.10 United States
 1.10.1 Income tax withholding
 1.10.2 Social Security and Medicare taxes
 1.10.3 Unemployment taxes
 1.10.4 Reporting and payment
 1.10.5 Penalties
 1.10.6 Further information
• 2 References
• 3 External links

[edit] Payroll tax systems

[edit] Australia
The Australian federal government (ATO) requires withholding tax on employment income
(payroll taxes of the first type), under a system known as pay-as-you-go (PAYG).
The individual states impose payroll taxes of the second type.
See also: Taxation in Australia#Payroll taxes

[edit] Bermuda
In Bermuda, payroll tax accounts for over a third of the annual national budget, making it the
primary source of government revenue.[1] The tax is paid by employers based on the total
remuneration (salary and benefits) paid to all employees, at a standard rate of 14% (though,
under certain circumstances, can be as low as 4.75%). Employers are allowed to deduct a small
percentage of an employee's pay (around 4%).[2] Another tax, social insurance, is withheld by the
employer.
[edit] Brazil
In Brazil employers are required to withhold 11% of the employee's wages for Social Security
and a certain percentage as Income Tax (according to the applicable tax bracket). The employer
is required to contribute an additional 20% of the total payroll value to the Social Security
system. Depending on the company's main activity, the employer must also contribute to
federally-funded insurance and educational programs. There is also a required deposit of 8% of
the employee's wages into a bank account that can be withdrawn only when the employee is
fired, or under certain other extraordinary circumstances (called a "Security Fund for Duration of
Employment"). All these contributions amount to a total tax burden of almost 40% of the payroll
for the employer and 15% of the employee's wages.
[edit] Canada
The Northwest Territories in Canada applies a payroll tax of 2% to all employees. It is an
example of the second type of payroll tax, but unlike in other jurisdictions it is paid directly by
employees rather than employers. Unlike the first type of payroll tax as it is applied in Canada,
though, there is no basic personal exemption below which employees are not required to pay the
tax.[3] Ontario applies a health premium tax to all payrolls on a sliding scale up to $900 per year.
[4]

[edit] China
In the China, the payroll tax is a specific tax which is paid to states and territories by employers,
not by employees. The tax is not deducted from the worker's pay. The Chinese Government itself
requires only one tax to be withheld from paychecks: the PAYG (or pay-as-you-go) tax, which
includes medicare levies.
[edit] Croatia
In Croatia, the payroll tax is composed of several items:
• national tax on personal income (Croatian: porez na dohodak), which is
applied incrementally with rates of 0% (personal exemption), 15%, 25%,
35%, 45%
• optional local surcharge on personal income (Croatian: prirez), which is
applied by some cities and municipalities on the amount of national tax,
currently up to 18% (in Zagreb)
• pension insurance (Croatian: mirovinsko osiguranje), universal 20%, for some
people divided into two different funds, one of which is government-
management (15%) and the other is a selected pension fund (5%)
• health and unemployment insurance (Croatian: zdravstveno osiguranje),
divided into 15% for general health insurance, 0.5% for work-related accident
insurance, and 1.7% for unemployment insurance
[edit] Hong Kong
In Hong Kong, salary tax is capped at 16%[citation needed]. Depending on income, employers fall into
different tax brackets.[citation needed]
[edit] Sweden
In 2010 the statutory Swedish payroll tax is 31.42 percent for the majority of employees.[5] In
addition, employers often pay 5 to 15 percent in fees to social insurances according to
agreements between employers and the union. These additional charges are not taxes, and are not
paid to the Swedish state.
[edit] United Kingdom
In the United Kingdom, pay as you earn (PAYE) income tax and Employees' National Insurance
contributions are examples of the first kind of payroll tax, while Employers' National Insurance
contributions are an example of the second kind of payroll tax.
[edit] United States
In the United States, payroll taxes are assessed by the Federal government, all 50 states, the
District of Columbia, and numerous cities. These taxes are imposed on employers and employees
and on various compensation bases and are collected and paid to the taxing jurisdiction by the
employers. Most jurisdictions imposing payroll taxes require reporting quarterly and annually in
most cases, and electronic reporting is generally required for all but small employers. A video
tutorial is available online from the Internal Revenue Service (IRS) explaining various aspects of
employer compliance.
[edit] Income tax withholding
Main article: Tax withholding in the United States

Federal, state, and local withholding taxes are required in those jurisdictions imposing an income
tax. Employers having contact with the jurisdiction must withhold the tax from wages paid to
their employees in those jurisdictions.[6] Computation of the amount of tax to withhold is
performed by the employer based on representations by the employee regarding his/her tax status
on IRS Form W-4. Amounts of income tax so withheld must be paid to the taxing jurisdiction,
and are available as refundable tax credits to the employees. Income taxes withheld from payroll
are not final taxes, merely prepayments. Employees must still file income tax returns and self
assess tax, claiming amounts withheld as payments.[7]
[edit] Social Security and Medicare taxes
Main article: Federal Insurance Contributions Act tax

Federal social insurance taxes are imposed equally on employers[8] and employees.[9], consisting
of a tax of 6.2% of wages up to an annual wage maximum ($106,800 in 2010) plus a tax of
1.45% of total wages.[10] To the extent an employee's portion of the 6.2% tax exceeded the
maximum by reason of multiple employers, the employee is entitled to a refundable tax credit
upon filing an income tax return for the year.[11]
[edit] Unemployment taxes
Main article: Federal Unemployment Tax Act

Employers are subject to unemployment taxes by the Federal[12] and all state governments. The
tax is a percentage of taxable wages[13] with a cap. The tax rate and cap vary by jurisdiction and
by employer's industry and experience rating. For 2009, the typical maximum tax per employee
was under $1,000.[14] Some states also impose unemployment, disability insurance, or similar
taxes on employees.[15]
[edit] Reporting and payment
Employers must report payroll taxes to the appropriate taxing jurisdiction in the manner each
jurisdiction provides. Quarterly reporting of aggregate income tax withholding and Social
Security taxes is required in most jurisdictions.[16] Employers must file reports of aggregate
unemployment tax quarterly and annually with each applicable state, and annually at the Federal
level.[17] Each employer is required to provide each employee an annual report on Form W-2 of
wages paid and Federal, state and local taxes withheld, with a copy must to the IRS and many
states. These are due by January 31 and February 28 (March 31 if filed electronically),
respectively, following the calendar year in which wages are paid. The Form W-2 constitutes
proof of payment of tax for the employee.[18]
Employers are required to pay payroll taxes to the taxing jurisdiction under varying rules, in
many cases within 1 banking day. Payment of Federal and many state payroll taxes is required to
be made by electronic funds transfer if certain dollar thresholds are met, or by deposit with a
bank for the benefit of the taxing jurisdiction.[19]
[edit] Penalties
Failure to timely and properly pay Federal payroll taxes results in an automatic penalty of 2% to
10%.[20] Similar state and local penalties apply. Failure to properly file monthly or quarterly
returns may result in additional penalties. Failure to file Forms W-2 results in an automatic
penalty of up to $50 per form not timely filed.[21] State and local penalties vary by jurisdiction.
A particularly severe penalty applies where Federal income tax withholding and Social Security
taxes are not paid to the IRS. The penalty of up to 100% of the amount not paid can be assessed
against the employer entity as well as any person (such as a corporate officer) having control or
custody of the funds from which payment should have been made.[22]
[edit] Further information
For detailed information on Federal payroll tax requirements, see IRS publication 15, Circular E.
For information on State payroll tax requirements, contact your state's taxation department
and/or department of labor or equivalents.
[edit] References
1. ^ Bermuda Government Budget Statement 2009
2. ^ Bermuda Government Payroll Tax Guide
3. ^ Government of the Northwest Territories Finance Department Payroll Tax
Information Page
4. ^ Ontario Health Premium Rate Chart
5. ^ Ekonomifakta: Sociala avgifter, läst 12 februari 2010
6. ^ The determination of whether a person performing services is an employee
subject to payroll tax or an independent contractor who self assesses tax is
based on 20 factors. See IRS Publication 15 and the tutorial referenced
above. For Federal requirements, see 26 USC 3401-3405.
7. ^ 26 USC 31.
8. ^ 26 USC 3111
9. ^ 26 USC 3101.
10.^ Note that an equivalent Self Employment Tax is imposed on self employed
persons, including independent contractors, under 26 USC 1401. Wages and
self employment income subject to these taxes are defined at 26 USC 3121
and 26 USC 1402 respectively.
11.^ 26 USC 31(b) and 26 USC 6413(c).
12.^ 26 USC 3301.
13.^ As defined in 26 USC 3306(b).
 14.^ State tax rates and caps vary. For example, Texas imposes up to 8.6% tax
on the first $9,000 of wages ($774), while New Jersey imposes 3.2% tax on
the first $28,900 for wages ($924). Federal tax of 6.2% less a credit for state
taxes limited to 5.4% applies to the first $7,000 of wages (net $56).
15.^ See, e.g., New Jersey.
16.^ See, e.g., IRS Form 941. Electronic filing may be required.
17.^ See, e.g., IRS Form 940.
18.^ See IRS Form W-2 Instructions. Note that some states and cities obtain
their W-2 information from the IRS and from taxpayers directly.
19.^ See 26 USC 6302 and IRS Publication 15 for Federal requirements. EFT is
required for Federal payments if aggregate Federal tax payments, including
corporate income tax and payroll taxes, exceeded $200,000 in the preceding
year. See, e.g., [http://www.state.nj.us/treasury/taxation/njit31.shtml New
Jersey requirements for weekly EFT payment where prior year payroll taxes
exceeded $10,000.
20.^ 26 USC 6656.
21.^ 26 USC 6721.
22.^ 26 USC 6672.

[edit] External links

• What are Payroll Taxes?
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• Payroll tax (Chinese Tax Office)
• US Payroll Tax Tables
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Executive Alliance Consultants help Clients reduce Payroll Costs by improving the
Effectiveness of Payroll Operations. Specifically, we show clients how to maximize their
investment in people and technology by applying a unique systems approach to the assessment of
Payroll processes and technology. When our versatile team of highly regarded industry experts
use our proven methodologies and tools to align processes with technology, the results are
impressive! Read below to learn more about Our Approach and see the Real Savings our clients
have achieved in previous engagements.
The Challenge
The Payroll function is complex and difficult to manage, requiring a multitude of skills and
knowledge in the areas of payroll administration, human resources, finance, technology and
management. Although organizations derive no competitive advantage from payroll activities,
the function is still critical to business operations. A poorly managed payroll creates disruptions
that significantly reduce employee morale and productivity. It is therefore imperative that
payroll departments consistently produce paychecks that are timely and accurate, without
consuming excessive resources in the process. Establishing a well-run payroll function is not a
simple task. Some of the key challenges faced by payroll management are:

• Eliminating waste and errors to ensure that that payroll services are cost-
effective and efficient.
• Balancing the dual roles of transaction processor and customer service
provider.
• Attracting, retaining and developing highly competent payroll professionals.
• Maintaining compliance with changing government regulations.
• Determining what payroll functions, if any, to outsource
Our Approach
Our versatile team of highly regarded industry experts helps clients to maximize their investment
in people and technology. Using our proven methodologies and tools, we will help improve
 performance by aligning processes with technology to meet your Benefits strategy. Our Payroll
services include strategic planning, process improvement, technology improvement,
implementation, and project management.

Our Services cover all aspects of Payroll including:

• Deduction Processing
• Garnishments
• Pay Processing – On/Off Cycle, Retro
• On Line Checks
• Account Distribution
• Commitment Accounting
• G/L
• Check Distribution
The Results
We have a strong track record of delivering results. We are proud that 98% of our engagements
have resulted in identified cost savings valued up to 10 times the client's initial investment. Over
the past 5 years, 95% of our payroll assessments were completed within 30 days of being hired
by the client. In situations where our firm is asked to review a client's payroll activities, we have
the following success rate:

% of Engagements Where
Savings Opportunity
EA Found Savings Opportunity

Eliminate employee overpayments 96%

Reduce errors and processing delays 80%

Identify undetected fraudulent activity 38%

Let us show you how Executive Alliance can help your Company improve Payroll Quality and
Reliability. Click on the button below to request more specific information or to contact Bill
Larkin, Principal Consultant. We can also recommend vendors who provide specific Human
Capital Management software or services. Thanks for visiting our website - we look forward to
hearing from you. Kevin Mallett, President & CEO.