How To Submit Your Employee Retention Credit Nov 2022

How To File Your Employee Retention Credit Nov 2022

If a third party payer will certainly submit the employment tax return on an employer's part making use of the employer's name and EIN as well as not the name and also EIN of the third party payer, the employer ought to not consist of the name and EIN of the 3rd party employee retention credit payer on the Form 7200. Usually, reporting representatives and pay-roll service providers fall under this classification of third-party payers. The 2021 COVID-19 employee retention credit is equal to 70% of qualified wages.

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8th1dVl0YnmXmKcbl5TSSVnTQCwO56xdcQ1PhZWKQ5JKxJVH1yrahS0LQ5ZgW0SbjUbC51sN4aTaYI002zlJYSWlLUTdRsIjvd0tKyAaXteJV1QCEgi3lDdSQQrwgHYRGiLgjXhkURaGyvETr0h8+ytBzfHuD3hiqwB01EK0WRYFeoFyIU1qkaeUCVmz2Oo6w+YYUUkjveFS5HZpLOe9xa28NXm0zLol0fCnVZ/pDyedLCC20LuuWAEIl20y7GUq8R3PnAfPAqbqwS5dNgANAIyFKXa5Trc7xkGhkiUTtcdYMnrAk2GhEETFqM4tI1vBU2gSYINoJAid4UDaBp3EEhkKxULhAN42D3gkFgwtNoFcQpJv8oi4IFG8Kv2gYPSFA2g2QIkiF3uIEDCwYPcARJIHpBkq8oAFXgiTBsUqGPX7vysvf4UFZHqYq6E36xKYpfU/W3s17Isgelojm1BMczI1LI2zoYltxokqdmSUlJ/1eLZJguNnPr09IrFJW2uYShSrJtFzZDCUKUnbKCR8o1YzPkdsjFsGUeDqP2egP1hmy/7rPuSirAE5mz3STEykB9Cx+EjURXsQIXLty84B4mFZSR1SYM/KrBFJuixNm+Yk9xCVoBSpNtb/WEUV73xkKQMxIGnU3h/UKdP02YDc5KOMlYzICxa4h000L2LIvjNjGTlpdtsU4e5pDbWaVByCwGmvkIpdXqNSxlWZit1EthTygpzlpypWQANvlDDEbMymRcfYNyDcgdocYbnDVJBtiXbWp/RrIhN1KV0sOsVOlKh0nts6NLcEuJD/D5XEqXw6TQW2lPc3mJCy0k2KwjfLpf01iloDa1I5l+UVAqI3CetvlHt2kcaKVJcEGOGkzw/xF9upookUUb3U89+WDfLVMp0tk3Out9LR4iTLvyi1Sk4y4w60ooWh1BSpJ7EHUGDjm5cMk0o9j0fM8WPZtXhBnCrOH6hJMtpSVrlpFKVqc5akFZVfxKspWp7xW+NnEbgpjrCjUthLD78rXJVbSWJhUolsqaBAKVKBuRl79o4ipCT4TYEGOs8I/Zpx7xcZ9+polaZTALIm50qyufwJSCT+QirNLDp1vySpFuDFl1UvDxRtnIeWkHLa1x2hbICd/KPRWM/YW464cS0/R6XIYmlnCBzKXM+NB6Zm3QhQ9RcDvFXrPske0HQpI1Oc4bzzzCU5l+6utTCkgdSltRV+USOt00qqa5+o8tBqsd7sb4+h53xXKLFTYQwlwombXS2nMVEaaDqY+gmLvaC4c1r2d5nAUjQa8mpvUb3L7KNNV7zKNhsJbmHEbJavlIXex0tHlLAuPm+CuLv75VbBSKxOU1tbDcpNktKl1qUm7likkKABG34jHaKB7cUmvFk1jZvg1It1WoSbMg8978TmZbUtSRbJpqs+th2ERwlKdrkRTUcdS4PPwp7f2ZcpJdAuq42PaKLWgtmqMM/vqKbeojvuPcTUzFdeqeNBQ2aW5V1JcbpzKsyEKCQlSzoNyL2tuTHCa02V4pZbOoTdfzjdni1iTffgxYneSl9TvXs68MOJlXnG8eYLm5GnNyC1MpmJtGfmGwzJSjzGl7jc6xduLOE+NPF7CbWOKnKSEnJU4OuJpH/ANw1yypK1hZAzZspOXTTLvvHDKNi7F9DkkyFFxNVKfLpurlS82ttNzubAwt/iLxDeSqWXjeuLQtJCkmecKSD0IvGVwk3aZepqqora1cwEWuPhGkDKGkkqAJygJEGCOWAb3AH5wBZK3QgEX6xaxUBcb5guTttB5aiVOakJiqS8rnlpb415gP/ADCXLkEiwF7CLlRpaakqGaMis0zlTqFKWpSgS1cbHXW+3laEk6Cjn1s50TpETNrb57hbSAB4fW28T8+yaQl9Ljrbi21FCVIVdKj3EVVwKUQDrcwrHgkKYZKnBbbQxMOFEpJLfXpYfnA6ZLZlDQDYbRqs5VlMspXgTqR3iehHzIi5EPzbq5hy/i202EPVygBCnFmw11MCTM5GwiWa+HSBulbgHPfANvhTCpUhnywzrjCPBpYRkN0tgEFLZN+pjIIxMi+xgqevpA0kGFi/SLEZwidoUDCEnW0KBAMEgQGFA9DAwYUPWCgMJtCriBg943cd4YFWLhYMCv5wtNjrEIEhQN4QCbxtJJiECgxtJtpveEDaFAwUyBc3eFpPWBJIO8MqxVk0iVEwWysqUEhINokpKKtg2tukVzGsu03UGnm/iebur1GkVyyjErWqymsvNOlnlcpJTve8Bl2mVbqveOdOKyTbTN0G4QSkN5aYcYWFA2tFwpNTRONBrmWcA0/SIEU5By5U5ri+hhxLSTjbmZolKgYtxxlB0V5HGXJYyVMOB1OgJCVpEar0oxOUh91sWUE5k/KHUuyqYZyrvnA0PeGb7xlWXZR4aKQreNEuYtMoT5EcL2pupVBuUleVnaIc+9VZIAN9Y6VjySrFTYYqkyzLstyoLZSld172v6EjSOHYbm1Ss/ZKyMxtobR0XMp7KpS1EAbXivA90U2WZVtkxm8yDcL8QIsRAuF2N3uC/EuSxU3R5apBrOWGpknIFKBSFeouYkvcZ+ak3ZuWkZh2Xlxd11tpSkN/xEaD5xBVeloqsmpAFnEAFCuyobLDeuO4sJbXz2Z6hX7Z1fer7eKlcOKF9ptSipNEwXV35ClBZTttmSDHIOKGPn+J+LnsXzlElKa9MtIbdaliSlZTcZzfraw+Qjn+GKoubk1SM3+3k/AoHciLBKyzlRmUy0uDmJAGmnneAtkY+J2JU5Pw1yzo/ATgWri/XSirVQ02ky6wHHEWLrv+FN9B5k39I+kGC+HGG8GYelaPRZh1LEsgIQFKCtB6AR5E9nGmGXqUrS5AqGSxWR0v1j29TqERIpyTC0LyiyyL2PmO0eH6hrJ6zM7flXY+g9O0OPQadOPzPuxQqqJZHu76yi2iFA3+sV+oYrWh8trUs67pBOkVPGmKZ6iKdlq7IOSq23Cht/L9y8OhSrbXtvHMJ/iSppxTjMwVFPQq3jn8teVnUWP1kjpeMMH8IeIygzjrCVLqTyhkD8zLgOgduZoq3le0UKq+xXwAq6TMUFqfozgT4Pc5nMhJ6XQu9/qIc4Y4rS01MtMTbgso21juuFpeh1aVKlNNJdcAUMnhOo6WjTg1OpwNKEmv1/47GXU6LS5leSCf6f8AJ5KrX9n3i11t6cwvjeUqakDP7vNyxl3FJ6AKClJv62EcGx77G/G3D1QnsWIwcuapNMZzTBln0OvNhOqlFsHPYW1sDYa7R9WKImcw86G5h3nSuyVKGqR2J/WLA5Jys28KhT3EtzNrX/C4Oyrfzjsw63rHBRm06ftz+xxJ9B0G9tXG1xT4X3Tv+58MuWspsRZSjlH9YGtHLClEWKjZMdM9onC9UwjxlxVIVDDr1EQ5UX5iVlloypLC1kpWi2hSehGkc0dJVYga7CPU45+JBSXqeNyQeKcoP0dGmJN2pTkpS5U/fTb7bDd+q1KAH5mO+8efZB/2O8OpTHsjil6oOoUyzUGXWUpTdzTM2RqAFECxvod4pfAbgLizjdXJxNCrDFIl6KW3XZ1YKlJcJJQEJFrq8N73FrR6dxxwu468d8KqwDiWuytFlqA6oJfLCstWW2880hbllXSClttyw0u4NDYRTlnUkkyyELj2PBYbKkpSddIR7uhtQ8O5184mMRYeqmDsST+E6y2kT9LmFy7+RV0kpNrg9Qdx6xGvZW7urVbKP/MXqmrKvWmV+vPZphMsnRCE3Nu5hk0zmtvcQp4qmH1OKJuok2h5JNkhKiPOKqtlnZD2USllkOWvobxCz7zS3lqVdSyTZIiaqC0ylPW6TYIiDo0kXrzkwfiJKQe0CUqaiSK/mNy0hMzCRzFhts65Rv8AODZZGUHi3/OHrkzmVymGs+gBPSAOSKCnmunzt0EGiXZHvT/MVaUZJA6xkOkltyyWk6DqIyBtY+4fDawELBtCU7xuHTKmhcKBhAvCk7wwBYI2tCgbQiMuREIEzRsHtA83eNxCC8xOhEEQTa8BvpaCpVpYQbIEB1jd7awgG2sbHbvDCtBbk6wpKu0DBhQNtohAibxE4ql1TFJWtIuWlBfy6xK31vAJialbKlnDnK06oGukLNbo7WGLppnN03JESEokZbqO0TUthJtSi646QkqORPlEu1SadJNlzkhRGgvreM2PDKPLNM8qfYr8m1NzAtLNLUbjW2n1ix0+kzAQDM6qOwEYKwwwMiGwlKBbQaXgzeJpVJCVW7axelFd2Uybl6Dxth+UCVKBI0BMCqNNYqMmpCnMihcBf7p6QSamn0y5nJBQdQkZlI39RDWTr0lPS61NWQNnUK3Qr9IZuPZiU+6KBLIckapyHj4kOZTY6R0elvhyWuoXNjHOqpKuyNYcbWonx3So7kHaOi4HrDdJqVPqj8mibbk323VS6zYOZSDlPkYz6e43E0ZlaTPVHArHGF8O8HahQ6zRJ0VE89xuVMoorqQXoOSLePok2va2ukeW1tOS7rrTsu4woLILbiSFI12IMein/aslp6oSlSf4bSK5mnpUiXX7wboBte3h7pEcv4u8RmeJ9cl65/d9ilutS5Zc5a83NsbgnQai5EWQUk22u5VJxaqzk1Vkn6dV2KtJNqUHVBDyEC5UCbaCOxYOw9yuW6tuz7nxXHwjtEZgrCkxPLaqMy0TlF2UZfP4j/SO34NwsrmImXUqCQfhKRrHA6lq97eHE+PX7npukdPcUs+Vc+n2L3wXp81QJr39hCgXLXJ3Ij1JQMVTD7CWV5iQN447gaiqdWgpYWhAAAIEdkolGlKeObMTzab9FqCSD/QxwXjd2eptShtob4kqaLqTOMpdZWmxChdJHUEGKPPcNeFeJs3vVDak3Mv7WSUWCPknT8oumI8UYGpGdrElalZNtKcwdceSU29L3/K0VqnzeB8RjNhbF9Kn1O7JZm0Ff/Te8K8T5cRoy2LbNFCPs2UWamuZhrFlTQlRPL5vLeCT5gBJP1iTbmMe8IXGW8TSqpqmkhLVRYBLRHZR/AfJXyJi70Wl1agzQcbW4tkqN03uB5xapXFku4+qSq8q25LvDItDiQpJT2IOhhHFtebhlt12W5EVhXjXR6mgy70wkqWNAq2sdGlwfdmapRJkAKspTJPhPp+6fyji1S4JYLxLVHZ/CU87h+ZKirLK3XLrPctE+H/IQPKD4dr2POG899h4xpjk1TwbNT8uhTjC09yd0HuFAeVxrAjlkuZK17hekhP/ANTp+zLbxr4QYH9ojDqKBiuSXL1OUSsyFRaAD8ms9v3kE2uk6HyOsfMDjXwRx1wLxKcNYwkLNv5lyM80CWJxsH4kKPUXF0nUXF9xH13o01IYhkZepUucZ5n71738jFO9prgs/wAdOD9Sw5KyzRrkkn3+mIXYEzDYNkpUdgtJUjt4hfaO70zWZcLUW7g/2/76nmurdNx5YOUVU1/2j5GUHHWNcGtPsYRxRUqQJpQW97nMKaCyBoTY62iT/wBtXGc3WOKOIwAP/wBgv9Yrk9T5ym1GZp1Sk3ZaZlFqaeZdSUrbWk2KSDqCCDpDZw+A9r6R6lwjLujxe5x4CztTqlXn3qtWp56cnZhZW/MPqzOOKtuSdToIhqtNZZQpuczug9OsSCWZh9lTrcu8tlGjjoQSlPqdhEBOOqn6gptnxIa+7Fu/WI3SpBSvll44NSVDTVZupYpoTs1TvdlIbeclFOsocGpBNiL2BiCqUgqSrM2wumzEg2Xllpl9ooUlsk5dD5Wibw9jzF9BorVEknJREmzchC5dKybnW5PqYRiLFNYxctmdrbjTjssktpKGgjwk3sbbwii07YzaaKdiEcyW5HMSlFwVGI9pbqm0oQQhkaeZjeK3ilLSdypWYeghpTUuzBu87YaWSIrb87Q6VQtks2800nIw3ckaAbwQSa3hmmFHL0SDBGeW0kZEjQ6wsrJuLdbRZ2K7A8pttICABbSMhWW3zjIgRI3hUIBuNYUDYRCCrneFekIhQOsMuwooExl9Y1GQQCgY3CPOFA6XMQgsHTeFpPlAoUkxCBbwoKvA7woG40hkyBQYUD5wMGFA30gisa1qeVI05x9B8fwp9TDXDr8suULizmeUbkk3JMN8XPZZFpn99d/oIrMtNuy6gpCrW6RlyZduSjRDHuhaOkst8wl1teg0sTBXpdhQUHVpFug6RB0GZXOypWREm5J82y0KIJ840Re5Wimq4YBxqmgH7q4vtfeGztLp04fCw4CToUw9ZpxzA7i+g8olUMNtlLaAAkDaJV9yXXYrDcrVaC4HpN1T8vcFbatxB56kIm0Cv0YJZmEjM60fhWOtxE6vlKmChQABBFjCJQyNOafE1MtIQq4AKv6QHCLVMim74KNiR+WnJeSm2gUOpKm3EKOoItE1h55ZbbG4teK7VGTOziphLiQgn6nv/KJGjS9Umplqm01R5jlkggDQdyegjPCW2bbL3G4JIu6HUBaTsSLAdSTFgwjhCYr9VEvM3DUuUqfTbW+4Sex7jf6wGn0P7Gl26fR0e+1qbVy0TToJ5Z/ER+6lI+Z89o73wuwLL0mnNMISXHQcy3FDVxZ3UrzJjH1HWvHHw4d3+yOj0rp/jZPEn8q/clMKYTbZbbyNAG2gHSOr4Xwrz3myuWNr6kjQwrDWHQtwKMub2sLjSOw4Rwu6FNqU1ZtNidtY8/GHoj1yklwTmEcOolZG/L5ZIGXM2Db6gi0ca9oXjjiLh62MMUdNIeqUyMxWJdRLTfQkZrXPT5x6Fn5pml05yZWbBpGbT0jwVxIExinG9SrE0SovuaX1sBoB9BFeRRTo1afc7ZyaszGIcSVR6sVicempqZPjWvXToANgPIaQqmYcfdmkZSbggkAdYvbdBYzBNj4SBpFkoOHW+YHHGUobR4lKOlh1MWQgmkkHJl2XKRZaJxDm+EnDl+sTlSmHXVK5clKLcKg66QbJAOw0ufIGKhQfbHxawhP988JU+qtjd2UWqWdA+eZJ9LD1ij8QK0/jWttNSF/synXalEDZZ2Us+Z/kBAZjhbixqnmedwvVG5VKc5dVJuBAT3va1vOPZaH4fhLBeeNuXufH+tfH8setcdHJqMeOOb+v4+h6GwV7XnA2qTLYXiyZw5OuG3KqbRQgH/8AoLo+pEd/w9xMkKswzO0zElJqUvoUvsTSFIWntobGPkRiXC6pevpb5egXeJZoOyzIDbi0A6KyqIEc/L0CEJPw5ONHpdD8cSzQg8sFO19vyfVys8WcENYplG8GTtPfmUgt1ZuUeSpAdNrJXl0C7fPa8dYpfEbD8pR2ZuozIQ8kgJKiBmB6XvrHxOlajUqXM+8U+emJVzfOy4UG3S9oPUcX4qqyv/qWJak+gAoAdm3FDL1Gp2jN/BskHcMnH2Os/ifDmxpZMLte0v8AB2b25sTcO8Wcd5+p8O22ykyzTdUmGlDlvzqSoKUm2lwnIknqQY86vkpaCSLaGDqOZfMO9+8SuG/7upxJTlYsS8qkJdCpwNAlRQNbC2upttHZxY/CxqF3R5bNl8fM8lVbPVfBeq8NaZ7PLrdSrVJSlEu6KnzHEjluO38K76g2IHnHiqWZZlZl9uTUlbKXCEKTssX0N49O1HiJ7LxrtHmZalvy8tSWXkOybdNVypjmJABcFrKKRe1/3jHH+K87wyqOIUVPhfKuylPdaBfYU0W0JdvukHYEW0GkV415uQy7FPDRCFG9uto0q6G1pAOut403MtKKbKvcG6d4HMuKDYKgALm+uto0FJUMQrSufaQo3CASYygSrkxMl5ZIaSdL9Yaz5bnqxywvI3mykntFgSwhtsIk3mwkJ2B3MY4LfNs0ye2KQ4WWUJVa1yTrAxNS5uL9oAlpwghw7HpGGSSsXSqxIAi8qSocKUhzwhR3vpGQ1Uy8wc7ZKrdIyIEIDY3hYUTtCE6mFag6CIBsXGfOMvprGQUKbB184V1vCRa9zCt4YhkYCYyMiENgmFp2ge2sLBNohAg2jYNjaEAmFX0iECDeFg2gYJteBzM21KtFx5VhDdgPkrmK5gOziJdJvy06+phpT6Qp91JmVlts6nS6rekHQg1GdcdaB8SrlSt7eUSJdap6QFALUeg1JjIob5OTNO5xSiiUlXESrKZaXbS22PxK1MOpeq3Upt5KVdiNIq65x1QC3HLfup6CBOVJZTym7gdVA6/KLd9ditY22W2YxFT5U+G63dsoOg+cRc1i14nO3kQegTqT9YqrjqiqxMaSSTcflFbzNssWFLuS8xWJ+bUStxZuP3tBDNUwtQJcGbzJhopSs2qlD5mFZzlsCO94RyvuWKCQsTCibZ7XOwH9THTsCU1FLpvv7pIemhe53Ceg/rHNqdLKnp9iVT/xHAj6neOxssIZl22koGVKQLCJFAnx2LpwzlmqhWpo5rlptoJ7gKJJ+un0j0rg+SQ0tGTXpa0eX+HVTVSMemVmUhtuoyqSlN7eJKlCPYnD6TZeyuBu4NrXIjga3y5pNnqulrdp4pHTsJ01txCC41bbQCOlybfKQkIZCkgaXO0V3DNNIbSttKRtp2izzEyZWXUjIkFI1Iijcoxs6XhPdSKbxOrK6fQH2UEBboyCx2jynPy6A846oWKiQI65xex1Ilxcih8LUnTQ6AxwPEOL6XTEiYn51DaSlawM2pSlJUogbmwBJt2jCnLJOoqzqJR0+LdN0TEsxLJdDiiUrGu0UrH3EBD6HcKUKZzqJyTjqD0/5YI/P6RSMV8V5mtf7jh1xxmUULqfOi3U/wCHsPz9Ih6AwTNJXa+c5r949p0PpD8SOXOvsvyfKfjX4oUdNPT6R9+HL+6X5PUHsccOafiviMxM1SXQ7K0SXVUS2tN0rcCkpbBHkpWb/LH0GXLNrbKFpCgrQgi948Y+x1iTBeD5msT2JcQsU6anGmZdht5KglSQSVHPbKNbCxI2j2ZM1GQlJBdSmZxlqUbb5y31LAQEWvmzbWtHo+oxn4yVOq4Plvw/nxvSykpLc23Lnlff24Pln7VfDWSwbxprdNp0olqTWpE3LISLBLbqAqw8goqT8o4ZOSvLKWLgam9t49fe2LWcHYx4gytdwnXW6ifs5MtNBttaUtrQtWU5lABVwrpe1o8pVuW5Ty1qNhr9IuyYW8KlJch6ZrYx1rxwknG+K5VFanVWKgm5JsIbLKUEEDwpFtesHnQcoWRvqRDRBLjfkBHGnw6PouGW6NiFC6rnQb+sOEBCWlTD1sqRr5QNSQVAWvbpf6RufdDcszLoOrhuf4YVFqI5p1DxU6iXupwqKirQDtG+SS1daioEjwgWB8oNLthLik2y3NoK2XJdaHmSEqQoKTcA2UDpvA7hfc63RaO1L8JqhhmYwVM/b83d2WSZcBxxKiSl0E6gJCTpvp5xxWoB1hLsvMNLbcZWUrQtNikjQgjprF3e4y8S0qSoYoUFIFgr3ZjQDzyRQ8QVaan3pqpT7/NmZlRcdXYJzLJ1NgAIT5bsa06o546o81w/4jBGZt9lQKVkAQFfjcV6wVPhsQI5qct3BvpVySf20tsjRStN4fSVYQ+rKpkjzA2MQiHl319YJ764g523CCOxjSpNPllLgvYtCFh0gNq07HeMiIla60oj3nRXVQ3jItU4v1KtsvYkk2AtGwATCARe+8ESdYYraFRsA9No0DaFAwUwGRkZGQ1kNjYxsbRoXjZ8ohDcbSTfTaNRidL+cQgQHpCgekIhQMQhjrqGG1OrNkpFzFUqU+uefyk28uwiSxBOZQlgHQDMr16RXmlkLUvcq01jPmyW9pfix/zEkmdTINctoBStwqEMvOLVz1rzLVrrDG5B1184cN3fIQnQDc2vFcZW6LHBLkxxTjx00A7QhakoTlA1h64lhpoBJN7dUmI7IVuZU3hpcdgxdmm0hR1NoXktcjbvDhbHLHwqv62gWpB0MDbQbsRcnSx+UZkT3P0jCkE7fl+kbI1FhtAoJNYPYDtflBvZaja3ZJ/WOzysmh0FKCbnrHHcFLQ3iOU5mgKV6dY7b7y0wgKa00BvfSHgynI/QisdszdHkKLiWVdBdlJhTDhSdRmAUm59UqjunAn2lKQy5Ly+K5daGWyEuPNpKvyGt445iyX9/wCHdccZQta5RTM3ca2yryn8lxxqn4qdpyeXLqQkqNypRIAjldQw+JP7nd6Tq/Ah9j69y/tI8F5GnB2RryJl0puEoYcCh9UgfnHJOKXtj4PkpNaBXWpRC7pSACpxWnlrHzxqvFuue6mQpEwGsycq3wNfPLfb1iIwHgrEXFTFrGHqW6XJqYzOOvvKJDbY+JauptcadyIwR0SjHdlfCOnPq88k1j08bk+DtWO/aip00t04ckH6hMrJs/NDI0nzCb5lemkcyw7V8SYtna9ierzapl5imPMNLWbJaW8OWEoTsnRS9B5x6ekPYawC9htMtN1yfTVFo8M8l4WDlv8AlEWKL9N/OOS4n4X1Dg6yMHVJjmzU077y7OISoNvNi4bCCd9CSexNukbOly0uXJtxd/r3MXXtP1HTY1k1PK+nZP6lI4c1IzbKqXNq+/lFeG+5R2+Udy4eYTqmKa/JUCgyS5ufnXA2w0jdRO+vQAAknoATHAp+WcoNdYrUqnK2pdlgR6o9mTilhfhzjyUxtiCXnJmUblHUITKIQpwLWmwIClJFrXvr1j2vT5vHFpctfufIfiXCs+1t1GT5+nueveHPsfyVMl2JrG+IFTDwIUqSkU5W0+SnVaq+QT6mD0/DOJKnxMmeD1Vq067g+mlc4mTz2BlSLtIK/jKQpSRYm3hgkt7bvCh4Apo+JB6y7H/zQIe2FwZYqT9dRQK+J19hEu497uzmU2gqKU/te6z+XaNuPJrak5xu1x24fujyOfR9FTxrDNRqVy7+Zf8Ay/dN1x2K1xL9jJyYRM1TAWIS+4AVe4T6QCryS6nS/YKT/mjw5jakTdLqc1TJ+VWxMyjy2H2nBZTa0GykkdCCCI9/f+u3hGM5+xsTaG3/ALZj/wCaPFPHjHFAx5xHruLsOy0wxIVF8PttzCEpcCsiQq4SSNVBR36xXDLqJQlHP/U3x0uix54T0PDvlK6o43UUpDhB0AFomMDcMMdcQ5lUphPDszPWVZx0Jyst32zLPhGnS947FwM4Ey+M55it4nl1vs35jMiAbLHRTltbdk9evaPc/DjAf2ElqTlac1KyracqUIRYAeQGgjx+v6vHFNwwq37+h9o6R8P5MmBZtU9qa4Xr/g8U0r+z4451SmmebncNNPFIUJZU25nv2uG8v5xxviZwNx/wwxA1Q8dycvS519u8uh2YTkeRc+JC/gIuO+nW0faaj05Es2m9tIjMd4NwbjaUak8V4ZpVZZZUS23OyqHggnQ5cwOW9he3YRgj1fLj5yU/2N+Xo+DJ5cVp/wBT4jTOGKtIqa95lFNpfVlYdIu28RuG1i6Vn+EmE/YE8rMpagjXQEHQx9UeI/smcO5+gzT/AA5ocnh+rpaUttppJMnNEAnlPMKJbKVbZgkKG4PSPDVYwExN0idxthxhxqn02cMnWqO84VO0aZCsq9T4ls5trkqTc7pGnV0XUcWs4qmcfXdOy6Nbm7Rwaaw7PrUAEp1P4Tf8oYPYLm577p2ZKAegb1/Mx2VykJZzBN0pUTluAbHoNtR+cMpilBaipKWikWzdLenz/rHUeJHNUmclTwykmLB5C3De3xkXhwMD0hhOlObJB3Usx0VFObUo8pCQEmxSbqPy7wiYpYbcSeVqR4ShOiu/pCeFGPZDvJJ+pR0YXw+43kVTWLH/AA3P16RHTGB6Gkl1MsQDsjMT/WL8/IEtFYaVl3vpv52hg5KKQAcpWD1tYQHji/Qik/RnP57B9IyXal3EHulX6xkXhxkKCkloZbag7RkVvDB+hYskl6nNkmwggPUQFJ62gghQhRGwfOEgwoAfFEAzcZGRh1grgFGQoGExuDYDATfeFd7GEgDaNgAQSC0m4jY0EIBtGOKytLV2ST+UQhU6s+p19w/vLJ+UNG/g16wqcN3T2jG0qUAkdY5zbc2b1SibSOlt4mZOUabaC1lF/VMR8u2S4kC1hEw8LN72FrXzD9I0448FGSVuiKnXCFZQUkeVo3IMF0lWTr/rpCHU857KkX9BExKSq22SEgnvYfoYkY7nZJS2qhlNMsI1ypP0tEeU6kp0HrEnOKUm4N97a3/WGaZVLk20hSylChdduie+vX9YGR0Nj5G97aD+UZdRggbTe6U2QoZkgm5Gsay3Nu8InwWPglsMMurxFLBKTmDZOnof1j0zgHhbXsYtsuutOS8sogZsttI4dwzqlBoWK0TlaCSpKEJCVjQCwj29gXi3g73NCJOaZQkpGibW6fOLcMU7sy5W3TRYMJcFsP0ekOyNSp7U21NNFuYStHMC0kWIItsR0jjmPvYJw9V1rn8BYlepqlkq91mk8xtO5yjYgfPp1j0HL8R8PLCbTrAF7XzgW+UDn+JWHGUX+1mEhOviWPrF0sUJrkWM5R+VnhOu+xVxrpCv9zp0nUkH4TLvWJ+RH9YdcHOF3G3hRxKpmJ3+H9RdlpV3lTzSUZg5Lr0cAtoSBqPMCPSmMPar4VYamVyrlfVNTaRdTcq0peX1UbJ+QJPlHAcb+2Zi3EU2qlYEp6KW2+sNpmnwHHrX3A+EfO8ZMmHBzGRow588JKcfTk9zUtVJn35mlNOOMzSkpdlAu6A4kpCsvkodjr9Ij2U4W4hU17CGOaQxMsLJQC4nxNkHRSFbpI7iOE+zVjt7Hrs7hbFFcdVW2iZyQecV946n8SQe6dCB2v2jvMnSpOaRMLStDdQlki7IFlLT0Wm++seS10JaXO4JU0+H9D6f0zWYtfpFkk7UlyvZ+p5e9o32Yq3w0kXa3Rg5VcLTBGSaAu5KKPwpdt0voF6A7aHfhOBcSOybrtDmlkOMn7u/brH0tw3jRhkuYfxRKtzMm+ktLZmG8yFpPQpOhjiHHP2I8HVuaXjzg/iBmhTy/vF0qbJMo6rs2oXU2T2OYdrR2unfEGyo6juvX6fU8Z134PjncnpFcX/L9fp+Dz1L4mfZVYum3rvBXcS1GcUJOQYfmZh3wttMtla1nsEjUmPV/Dz2JcJ0ensVPG1VFbqgbDi5UrU1KtrtqLJ8S7bamx7Ra55imcOyaVQ8M06mOhIUDKMhOdHQ5tz847Gb4pUIXii2vf0/J5PTf6ZwzS35pKP0q3+P3PKGFOBHH7EksXpbh9UZdCrq/wB8KJdX/SshQ+Yi/wCD/Yy4w1qsSzmJpORpVOS4FvFyZS4spB2CEXufUgR6HwPxKnzMFqqXAUoJSe2ojq7OJy6kBBHQpI6iOHk+JNTmi4Okeo0/wLoNHkWaKbf6V/YjMAcMKXgSQTLSqw69oVuubqIjpdNn5ZpaWXHMyzoNbD6RRXqtMuounMCdoJTETjkwmYdJSBHCWdL5T1XgymqyM6kKjlBaCtR2hq685MKtewF4ipSdbWtKFaq067w6mZ1tm4CgLxVPNu7irT7O3ccqmSykkEGx3PWPD9YlZHDXtc4wwgiWYVR8eU5ExMyqkgoW6Wzn07m2th1MewZypAIUArw7qN948I45xMir+3NTm5dIUiWlEMuLBvkCQPPvaNnScj/3cUmYerYUtHPccqq0gqh16sYYcfLv2HPuyOZ1RUtxAN2yq/UoKD63sIaFxL26kpQk2A1Vm8vL8/QQTipOIl/aDxzIupUpt4Ss02i+hVywlR+lvpEMudWR40pCTokbXHp1/wBaR9BxSuPJ8+nHax68TkDTTaFXBIzX77hQuoW+cRzrS2lF5zMpLh1tsfMnQK/IwVdSU6192hSR1IG5/wBeX0gK5kqAKzbytfXyI1/nBdegEIffGXl5cuwAKrWPS3X/AF1iNdmm3MqCEp1y3CL+Lt0/Kx8oPMBwjYIF7bjUdb6C30ERrjlic1tNAL769P8AXyEIMgkwhCbqIzZdddvnGQJcwtxBS5oNyf5aRkAY5Qk6wVJ6wJJuYID0jOWhCSNjCyYGNdzCwbxCCifONg6XMJMZ0teIChQjI0E9jG4gKMjeaNRuDZKFA3F4G/cyzgv+A/yhYFhGLTdpaO6TBuydmUqYBLxBMPaYzzXcpAIt1hstpRcUCDZKrGJuiyqeYkqKtthGTFC52apyqNGkyy2l5ko27/rDl7MtrKQQBtZwmJQS+Vy6kqKTveBvSqFZwkrIPbb5xr20ZbIBiWu9fMRbXXS/1vEzmAaypyKI00KTBJWSWgL0sSNClO8Jmy8hgfdE+oT/ADgKO1Bct7IR9anHsgQkG99xb8gYb6JW6t5RStLf3eUG6jcb+Vr/AJRINSszMOhMrKvPKN7hKSf0EScvgepTBCpxTUshW11pV9bE2+cI4OfES1TjH1KqpaSEhIKSkWJvqTfeMZSouJyXNztaOl07h5SUArm3kL6jMSbj0FtfW/5ROydKo0qCmTkUJykDOrf8rdhDR0s2uRJaleiOM1/OiqOpUMpSEDT+ERqRxDWaaLSVQfa9FGOpY0wjI4ja97k222KkN1jwpcsNlfTeOQzMs9JvuS0y2pt1s5VIULEGMefFPDK36mjDkjkjXsS68b4tWLHEE6B5Okfyhs5ibEDqShyszigdxzTrEZGRn3N+pdtXsKUtTirrUSTuTFhwbT+ZMrn3E+FoZUfxH/tEJJST06+lpoX6qPRI7mOgyEqzIyzbDJslA103PeNOmx7pbn6FGee2O1ExS6tU6JUWKxR552UnJRaXWHmlZVoUCCCDHu7hZjOS41YPYr9Om0SmJ6OEpn2GzlUlfRYHVtdj5bgx4BS5mBWhRBuBFt4ccSa/wyxdJYmw9NlK2lATLJ+CYZJ8bah1BHzBsRqIPUdDHW46/mXYu6V1GfTs1r5X3PoYhuk4uk3G5iXTLVmSTd1tJtnA/wCInuO/aKJPzGJaVV6bNuszDlFl5tIfIJOZAOpHe2/yiyU5xnHchTeIGB5oKbmk85vlkZkn8SVX6g3BHkY6LS0UOdk2mqiwmRfKAlSHbhJPUpJ0v5HWPETx03GSpn03BlW1ZI8pltp1FbrFPbqtPqErMyswnM2624Fgg9NOo1FvKKrVMBv12sNvTsstLco1yQ4pJTm1Jvr0gc3wkk5ouTlFfclS94le7uqQFj1SdYode4JOPuKVPsPv3N7qdUu4+Zi3xpRhtceCtKEm6lz9i/s8OcM0sGdnqxIS7TfiU46+hKR6kmw2gFb4kYLoMis0Jibr7zAAtT2QtGuxLhsi3mCYqGFeFGF6RMtvO0JkqTuVIBMdjkZKhyyGxLSbKLgJIyjUdoq375XVAltitrbZxqVx1xrxDMh2mYToNJkSfCH33Jh7L52CEiOgYepGOakEmrYzcl9bqblpFtFvmoqi5JwxTXPvZVCWgNQgD+UGDLFNRmzqFu/eJNNfMVLJF/KgchSE0VXPfrM3OqOxeyj8kgQ3m6s5MLKxo2jS/eGs/UlTKrrWUND5FX6RQeJfE3D2AaC/W65PtyknLJNrqGZaraJA6mOfN7ntgaFx5ph+K/FKnYHwvM1SfmAjIhWRN9Sq3/iPEfs1Ts1xG9oCu4+eSt9Eow4pSgq+qzYC/wD0xyD2gvaPrvFivzLUvMLao7ZKWJcGwtfcnck2Bj0B7FeG3cJcO53Fs0gBdaezjMk6MoB/nHqui9PlhmsmTueO671OOePg4u3uct4h1tNR9ofFDjIyAs8i42OQJF/56QFxar5XHrKWRplvfytFVNRFY4xYjqQNw4uYcRY6Dxi0WLOglTniuD+8Nf1j1mHmL+55LIql+htUwE3SHCRa5G2W35CEGaQ2sgAp7bEn5XhDiwpJJGVFr3VfT5QzcUEA8oK3uRYCLhB6uZEwnkrCvDa3i1B/p9R6RGPqLTpC2wkDcW006fL/AFaEOOzIAdQ5cDQJJ/7QJ1xamyVr8Z2B6QjCjHnCUlWcgEam3QxkR0y+hRNnLAdr9vzjIUYpCFQQHrAEmwtBEG3QxnLQyTCwbQIbwsG0MiBLiN+kIMYDYRCCxtvG7wkKHrG4hDeYRsGEixhQvfaIBigekbG+phI3hXXyiLuAZTFOa+8cQkfeKzGDSTAaUlYsB5bw53EJCMhuhRHl0hkqdkbsfO5CkKCio9rxgtorQ6agRuVCSj7xZUe1/wCUHCUXACAMv5xahBTKSFFTaVDTZRsBDpiWa1W4hKzewugH+cABIIGyr7jaDhZSbZ9R13hkkKxykKYTZDSRfrvrBVMtvIuta/IAQBtRFs5KwYctuISLglN/O1vOGAOJNlSUBD6jlG4v1h23LpIFlkAfhP8Ar8vT5M2ikLKgpGX8JUdoyYqssw2XXJpgJTpqdIdNJC0ySDTSjl5mUDQpSNfr9Yg8UYEpWIiJlcz7tOAAB4JBCh0ChcX9fKK9VOILcsstUlxTy9bqIyov5dTFcexRXp1R59RdGbok2H5RRkyY5KpKy7HjyJ7uwiq4HnqW5k+0KfMA/wDLf1HqDaGrGHDYuTU02EpF8rXiUfnsPr8oeNEqCSpRUTrc7w4Bs0q+u384yeBju6L/ABp9h5T5diWYDMsyEJV4iep8zD0OXvdXp9IZtLUgJTa3gtErQaQrEGIqVQUO8pVRnGZULt8PMWE3+V4vVRRQ7b5BoUnIBfreMauXST0sI9Ce0f7OGF+FGBqdirDFRnVuh9qVmm5h0LDmdJ8Y0FjmGw0selo87yyjZVzuqJGamrQXHa+Ts3Aj2icRcGKgZXkCqUKYdDj8itVlNqNgVtKPwqt02Nte8fQDAPEPAvGKgGew/OomG1JHNaJSHmD2cSCbH6jzj5NOuhJ30JtErhnGuJsDVRmu4UrU1TJ5nVLsu4Ukjse48jHL1/TMer80eJf3Ox03rOXQ+SXmh7e32Pq6MJ4qw4+ZzC1XdQn4i18TSx5pNx84kabxMmW3vs3GdFUxsPepdOZJ/iQdR6gn0jyjwj/tD5FlErR+MFFcYIAQur05GZJP7zrG/qUfJMevKFWsEcR6KxXsOVaRqtPmkhTU3KOBxtV+h6pPcGxHWPM5tFm0bqS/B7HT9S0+vXl5f9GiYSzTagwmbkOXMMLBIcaN9fMd4iX2XkTaUNMPlIO5TpDmUpaqBMl2QcHKX8SQdD8osspXWlNnKhKVEagpvFEvN9GXLyvhWho2ZiVk0koIuNLm0QNQmkJWVvvZ1DpfQHtFb4ycaMJcNKWur4txCxJNkENtAFTrpH4UISLqPoPUiPCvEH23anxLTNYXwDUFYRW6spYqE2AXJgfu5r2ZJ87/AMQ2JxaPPqn5fl92VajX6fRLzvzey7/4PSnHj2ocCcGZN1udm0z9cdbJl6cyoKWDbQr/AHE+Z17CPm3xZ44464wVl2p4kqKgwT9zKNmzTSegA/rEBi/DuM5WpPTuJWZyaffUVrmlqLvNJ1vm+fWIGUkZyefTKycq6+8s2ShtBUon0EdvS9Ox6TlK37nmdb1XLrXV1H2/JYeGuB6lxExlTsMU1pazNPDmqSknltA+JR+UfQrGE5LcOeGqaFIpS1LyUoWWQFAGwG/z3ig+ynwVe4eYUdxjiGTLNaqqSEJWLKZY6DuL6xVPaY4hZJdcglabAFCbHW4ju4cfhw3PucHNLfKkcJwA8ZzGdXmM2ZSmVEepWIu7zyEFSmxnVve2kc54Vc8ztUqCkjllpKCtX7xVf+Qi+lepWSpRPw3FjGjTO8d/cpz8To2sqylWY6i+sNHXlknKoFW9zqBCn1uWsdDtYC0M1OEFVyConXSLitKzTkypC8rj2X+FPSGqnQEqUl7Ob73v9e0LVMrSokI0HUkQ0ee5hstFt/pCNjAHpsAKCjqroNoyBPlNrBKQNtNYyEGKug6QRKobpV3giSR2iocOlULSRveAg9oWlVhEIGB6iN37wIG+ohWbygogTbUQq46wME3hUEguFA3gQhQKhEIEBtG7+UI3O8KuREF7hBYDeMv5QgG8KBtDgCA9oWlSgbpUQR1ECB84WDaIQcomXRY5727wdE8sW8CNPKGSDYWhSSRBTYGh+ifWNC2Nu8KM4py4U2NekMxrvCwReH3C0hvXajMyVNcekyhtVwLhAOnziivzk3OKzzMy44f8Srxd6ywZimTDYGuXMPlrFDQCBqIyZ7ckacCVMWnUgWh2w3dSR2hsyk5rw7Y/aAHSDFe5ZN8cD9kap8iYO4lbI8aFpzWIzAi4Jh9gxykMYrpD1ecCac3ONuTJKCsFsKBIygEm9rWt1juntQV7BNYplBRQp6Venm157Mpv9wodVAWGoToTfXaC5U6KFG+ThIXZlOnQR2j2euAauMb0/WJ/ETlIkaS+htKmUguuO2C9CdE2BTrY6mOLtqSUAkbDWHkrUqrJJcTT6rNyzalFRDL6kAm3UA7xZJNqkInTtntjEnAzG3F2jppXELHC5UUVSkU7lIQUPlKnEc11ItmKkBs7i2ZXePGtfoc3hiuT2Hp5aFPU59yXcUg+FRSoi48jDdGIMR2TfEdUvf8A/Mc7+sNZl1515a3nVOuK1Upaiok33JO8LCDh6jSmpdjTygSgg6En6wlagR8jYRJSOF8TViSmKjRsOVKek5L9u/Lyq3G2uviUkEDSIdbqQNT+HpDWgUxrUlgtGx2GsSXCjjXxL4NV77V4f4nmaeXDZ+WJ5ktMDs40q6VetrjoREPP6sqI6xAMpKpsWHWMuoip1GRowScLlF00fULgR7ffDrGdNNO4yhrC9XY0E42hbklMp76AqaVvobjsrWwLxc/tDeFOFpd6j8LKM/iifsUidUSxJIJ65iM67dgkD/FHi3hX7NuO+LGFZvE9AmpKVlJd1TSUzJUFPKSLkJsLAa2uet45Y4y9JvuyUy2W3WXFNrSd0qBsR9RGJdL0sp3X6HS/jetWNRv9fUtWPuI+LOJ2JZvFWL6m5Nzkwu6QVENso6Ntp2Skdh6nWOdViT93fL7abNuH6HqImkqF7d4RMMtPJWwu5C/yPQxvnii4bY8V2OWsst7nJ233HGGOKWKMMSopiVy1Rp97+6zzfMSnuEquFoHklQHlHW+HPtTYMwfPNzlQ4IUlT40VNSU2tLie5Sl0LF/mI8+Tci7KK8YKkH4VAaGGxt0jIpTxujTtjNWe5qx7cXDSqyK0ytFrLDxTbK+0ki/qlRvHlnipxJTj6qKmpZpSWydMwsbRz+LDgmh/bNYaDqLy7B5jt9iB0ixZZ5WoFbxwxLcdFwTTPsWgsofSUOPjnOX3BVsD8rRKzM7KN5Qu7d1WSpelzBZmdbabddsA2hJN+wHQRBKE3MszjdWcbamF2DLWhIFxc37AXHmTHStY4qKMPztyHaZxt8lLN3Cj8diUn0J3iPmHylZWCL377QqeqDbLYzOKCygIzLN1qt1/oANALRXZibedcuhZSkHTuYm/glEwqdSm61qSLf4oZPVeWINljQxEuguaOKUoDoTpAihCQcoAEI5WMojicqZN0y6FK11N7CMhitUZFfI41QrpBUm+msN0qtBEKBiDtew4SrpCwesN0qHeCpVpeIJVBgdrbQoG8DSod42DrcGJZAoN4VcwO4hQPeJZBe+usKTe2sIBtCgq17QxBYNoUDeEA3F42lQ6xAMWNDCoRbW8KBtBQKFg7CFA94H5QoHsYYAVJ6QsGBAwtJiEYdJhaT9YEk2hd4cUWrKUKChpY3jnrxSHnMg8OY29Lxe514Mybzl/hQf5RQb3VfuYozOmkX4PUK2CFADrDpkEKC1ai0NkKAI9YdIuUpt3hVwWSOj8Kcf4fwBNzVTq2EEVqYdSlMupS0jkAXva4OpuNfKLevjXgNdAqdC/2YJLVSfdmVKcmErKHXD8QJRpbS1uwji6CAnIN4KBlasR2H5w21PkpU2lQ4ZtltbfSHaEgNmx1veGjSgkanTUx0bhtw+pWL6BWavUai4w7J3TLpStIFwjNdQI1FyB9YstJciVZQWRddlG4B0MY8qxUsDQxiCEPlN9jaLDgKs0LD2MqTiHE1JVUqZITAfelE2++yglI10tmyk36CDfHBK5PWnss8W8DYS4GzdHxBKuytQlVzDwZUwSuohajkLIt94TdKLC+ojxNVHku1KcUJFcmFvuKTLrBCmQSSEG/UA2j17VPbI4R1moyVVnOF1VMxT0BDJStoABLiHALX6KbSfrHHvaR40YL41T9Jq2HcIv0eoSSXG5l50Iu+2rLlBKTrYg77XMZYqUXbXculTjwzhs4vK2UA7xGU5pb8+lttClqJ8KUi5UegA7k2h9UjZAANjGsK1eaoVaarUgpCZqQcRMsFaApIcQoKTcHcXAgZOZJDQ+Rs9pcEcdcSeD3D6m4HxBwrmm5usOus0E80AzUysqcKXwTdpISSb9knTSPMHEzD2LcPY0qLmMcNO0WbqUy9PCXVqiy1lRyK/EkExd1+1vxsmvdX5mqUtxcmvmy6lU1slpRSU5k9jlUoX7ExUeI3F/HPFl2QexpNy0yuncxLKmZdLRAXlzXtv8IgxhJO2SbTVFPIGp7axZeHfDzE3FDEJw1hdllcyGlPrW8soQ2gEC5IBO5A0HWK0k2zDoY9FezRgzifg15nipT6VLu0apNplFS612eebW4lKXE2BygKsddwD5RZOW1cCRVs4RjDCVZwLiScwjiaVQmYlVp5qELzJNxcKSrzBiCXQJSZGeTmw2o7NuaH67R3L2hMCcR52onjDiSnMNUyshkNttr+8lEqSOWhwEA36E9zHGCUgHukwqjHIvMS3B0iDnKPPST6WHWzdwgJI6kx1jCdDRQqQmWNveXbLeIFzfoL9ooCJiaYIbaecABJFlbHy7Qtyu1lQCVVSb7ftlQcUI4pNoM3LKqOg1l+SZlFtVF0NIXoLqtc3vpFLrGLmWc7VJaKlEBPOX0t2G5+f0iBffdfWpbzi3FEfEtVzDR8gphpzb7AhiS7jumzsxN1MOzTy3VqSRdRvE0R1BMVylENzrZHU2ixEgxXhboOVebgSowJatNYUtWsBWTa0WsQQonWMhK1WG8ZAsgzSrXXeCJV26QBJtC0mAXNUOEqubdIID6w3SvW/eCJVe3eIK42HChcCCJV0huFbHtBAq8QRqgwN4WFa6QFK4UFRABQYWDaAgjeFg6Qe5Au4jdxe1oGlUKB69YJAqTfTrG4HmMbGm2sQAQEAQq+ukDzeUKCj1EFAYUE6GFpN9ICFWGkLBhgB0E2haT1MBCvrBEnrDIDGOIXuVTl2OqiBFPSoEiLDil+6GWB1JUYrqdTGbK7kacK8th2xc3PeHbVgBvpDVnQHvB212BIHaChmPGlguZYdXzWHnr5wwbX95trD1BIKb9d4dMokqChRIKbax0Oh42wJSpGRk3cFvuOM3M0sTAtNHKRZYI1Tc3A2BAjnbSgCQdjCishZI6aQWrQqdEpXZilzdXfnKLTlyUm6QW2FrzlvuL9r3gI0atYWtDdRBRmB16wQK8CUXuSLXh1wAWylGVaSdB1gamWyokdrwpCsoKQNSbQthLTj4adcS22tSUqWfwgneACuRc5gWtPYYVikJa9zSo+HN47Xy3ta1r+cVCmpLM54xosFMdxy4N+ylYc/vu4KbkzFH4uZe++X4d9I5DV5RqUmliWfDiG3VBDqRYLAOh+YiiUebL4S42h20FOVKtb6QVppClW29YYzM0tCUBo3cXt9N4W/ITbEsibNYYU8pPMEv1I9Rpfyht6iBQclYZbXjypFzpYDW8Wul8Z+LFEk2KHS8aT8pKSaAyywlKLNoAsBqnpEfwxmKi5iFiuS1FXPS9NVnmAVAZbpI0vuRuB5RI8UJOqzFfOKXKM5JSNRSj3dSiLqsn8QHwqsNvKE3KfYba4rkRX+K3EnFdLXRMR4unahIOFClsOhGUlKgobJGxAMVY2srTfrCCvQBXWEqKsx6giLUq7Fbdj6j0ibr0+inyWQOLubr2AG8R1XkZilVF6nzSU8xheRWU3HqIsmEnJKTU9VHK+iQmW7pZbKL5jb8Wm17aQyxgzT3Zz3+UrQqC5gXeJTYpVYeQ0/SAx49isncnYQ3cFwe0OnAANRDZYOXyEIy2HYRKnlzTauyhFjUrTSKxmyrCr2sYsOfOlKgOkLh4sTL3RtSjAVqJGkKUqx0gK1bxa2VdxDir6RkCWRe14yBRakN0quL3hYURAUkbQsK7wiZa1YYKvsYIDYwAKhQVaHK6HAV06wtKu8ACtLGFhfS8QWkxwFHbSFgjpDfNta0LCtd4griHCoWFADWABXnBEq84goUHzhQItAgqFBQ6mDZAoMKCgIEFG8KCuxiWQLfzhY9YAFaQtKvOCCgoI2PWFAkadIGkiFgiDZKCpIhaTbaApNtOkY68GWluqOiUkw11yCvQrVemOdUVAHRACYj0xp10uurdO6yTGIjCnvk2bYxpJDhvRRv1EGSTfw+UBbOtu0GbvmvpGhKkIxy38V/zhwlzwi+tzaGgV4wPKCoUMyPreGToqkvUetqukkjpGIUb3t1gSFnITfeDIKcoN4JVQ4URlsN9I0lfiuemsJWoJClHQQIL8dupFhDWRchw5ZWY94QtzuRAyoBVido0tWmY6gCBZKDZwU3UdTYbxH1JY5ZFtocKXsB0OsM5j71PxbQsuUNFUwTylusNLb1JQW/Q3h3QnpSlOTS6xTlOrLKkNpWCnKs7KJ8oaS6CppbRsbKvt0jb6HXilp19xTadEhSiQIrcbdl0WkqY4plarFLU6mkVSalG3lhSksuFAV5kCJGaxDXarLiWqlYm5pppWdKHnVKSCNL6+piLl2EtjIRYEWvBE2BXBUUhZNsIsALAAuDtG1C2h0FrxmYqaHcWjFKzNg9djFhWDWlJUQOsaUoZb9SI2sgWUk67wJY0sOkBsZJsS8gKav22hm4LXEPVG6PWGb1zc+sJIsiq4Gbo13ialnc8u2q/wCG0QrhBN4fyD33BR1SYrxy87GyK0h2pdtLwBaxobxtbnaAFdhuIuK1E0tQJJHSMgS1g9YyBuLaBIJI3ggJvaMjIpxjChfoYWmMjIuXYVm8xSR1vBOloyMgiMWCYIO8ZGRACxtC0bGMjIhW+4sEiFjeMjIgBWvQxib3tGRkREF3tCgTaMjIYgokoGkLSo7RkZEIEBKrX7XhlW3FIp7lvxWBjIyI/lZF8yKt0ELbjIyMePubQyNwPWHIUYyMjQiuRoEhV+u0EQq6xfoIyMhiseIUeWfKFlRASO8ZGQxUFUczevaEo1UL9jGRkQghZIXbuYU51T5RkZEIasBn8rwJSUpQSBuIyMgMg2l1/wC98u2ikkH5Q7S2lRKSNrxkZALTVvFl7RnX5WjIyIVCmvhA+UKQPBud4yMgogggajte0Bc0se8ZGQGPEQ54QEjreGbu6h6RkZCyHj3Gi/igkktSXSBsYyMjKvnRa/lHilHXSALJIjIyNbK4gVG0ZGRkVFh//9k=" width="301px" alt="employee retention tax credit reinstatement act">

Lastly, Employer F further minimizes the deposit of all staying federal employment tax obligations by $4,000 for the $5,000 expected Employee Retention Credit for qualified wages. Employer F will not sustain a failing to down payment charge under area 6656 of the Code for decreasing its federal employment tax down payment for the very first payroll period of the 2nd quarter to $0. The credit is completely refundable because the Eligible Employer might obtain a refund if the quantity of the credit is more than certain government work taxes the Eligible Employer owes.

I'm Not Exactly Sure If My Business Qualifies What Kind Of Service Certifies? Keyboard_arrow_down

Generally, employers can only use this credit on workers that are not functioning. Usually, CPEOs, PEOs, and various other 3504 agents come under this category of third-party payers. And also Frequently asked questions attending employee retention credit 2021 to the deferment of the down payment of every one of the employer's share of social safety tax obligations under area 2302 of the CARES Act and the decrease in down payments for credits, Deferral of employment tax down payments as well as repayments through December 31, 2020.

For these companies, certified wages considered for an employee may not exceed what the employee would certainly have been spent for functioning an equivalent period during the thirty days quickly coming before the period of financial challenge described in or over. The Employee Retention Credit equates to 50 percent of the qualified wages that an Eligible Employer pays in a calendar quarter. The maximum quantity of certified wages considered ERC Tax credit restaurants relative to each employee for all schedule quarters is $10,000, so that the maximum credit for certified wages paid to any employee is $5,000. Once you have determined the complete amount of certifying wages paid, increase that number by 50% to calculate the employee retention credit. For example, if an employer has 10 qualified employees and pays each employee $10,000 in certifying wages during a quarter, the employer would be qualified to a credit of $50,000 ($ 10,000 x 10 staff members x 50%).

Receive Your Credit Earlier

The American Rescue Strategy Act stipulates that the nonrefundable pieces of the employee retention tax credit will be asserted against Medicare tax obligations instead of against Social Safety tax obligations as they were in 2020. However, this adjustment will just relate to wages paid after June 30, 2021 and will not alter the complete credit quantity. Companies might still declare the ERTC retroactively by filing Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Reimbursement, for each quarter they paid qualifying wages. Companies might submit Kind 941-X as much as 3 years after the initial payroll tax obligations scheduled, which is usually on April 15.

How Much Is the Employee Retention Credit Per Employee?

For March with December 2020, the ERC was $10,000 per employee for the year. From January to September 2021, the ERC was $7,000 per employee per quarter. From September to December 2021, the ERC stayed the same for healing start-ups; the ERC has actually given that been stopped.

We can navigate the communications between your PPP fundings and various other credits to assist you guarantee IRS compliance and also minimize audit danger. We'll calculate your ERC for all relevant financial quarters during 2020 and 2021, ensuring you are receiving your maximum advantage. Leyton is a worldwide consulting firm that aids businesses leverage economic incentives to accelerate their growth and achieve resilient performance. Touch our exclusive modern technology as well as industry pros to simplify the procedure, recognize more qualified hires, and get more credits. Joblessness Web Supervisor Reduce the complete expense of taking care of joblessness claims.

The credit was permitted against the employer part of social safety taxes (6.2% rate) as well as railroad retired life tax on all wages and payment paid to all staff members for the quarter. If the quantity of the credit went beyond the employer part of those federal employment taxes, then the unwanted was treated as an overpayment and refunded to the employer. The Eligible Employer is allowed to postpone the deposit and payment of the employer's share of social protection tax under area 2302 of the CARES Act and also may do so before reducing any type of deposits in expectancy of the credit. See Deferment of employment tax deposits and repayments via December 31, 2020.

  • A profession or organization that was completely or partially put on hold or needed to reduce company hrs due to a government order.
  • Gain the intel you need currently to effectively prepare for and also navigate employment laws, stay compliant as well as minimize legal dangers.
  • Employee Retention Credit FAQsGet responses to common employee retention credit concerns on topics such as shareholder/related-party wages, PPP impacts and also gathering policies.
  • This legislation boosted the employee limitation to 500 for figuring out which wages apply for the credit.
  • For the majority of businesses, the credit might be declared on wages till Sept. 30, 2021, with specific organizations having up until Dec. 31, 2021 to pay certified wages.
  • The credit is equal to 50% of the qualifying wages paid to qualified workers, up to $10,000 of wages per employee per quarter.

Basically all businesses get approved for ERC unlike PPP lendings because you do not have to reveal a decrease in earnings but if you do have a decline the grant is automated. The team has committed ERC advisors on the leading edge of educating the general public and also leading customers in the direction of maximum COVID alleviation benefits. Last but not least, the ERC Aide group is able to deliver ready-to-file files for the internal revenue service without including your payroll business.

Blog site Manage your labor force as well as secure your service with prompt and useful write-ups from our experts. SnackNation is a healthy and balanced office snack distribution solution that makes healthy snacking fun, life much more efficient, and workplaces incredible. We supply a monthly, curated selection of healthy and balanced snacks from the most popular, most cutting-edge healthy food brands in the sector, offering our members a problem-free experience as well as delivering pleasure to their workplaces. ➤ According to the most recent details from the IRS, creates that have actually currently been filed need to expect to cause a compensation somewhere in between 6-10 months from the date of filing.

Can I still get the employee retention credit in 2022?

Services can no more pay wages to assert the Employee Retention Tax Credit, however they have up until 2024, as well as in some circumstances 2025, to do a review their pay-roll during the pandemic and also retroactively declare the credit by filing a changed tax return.

Remember, the credit can just be taken on wages that are not forgiven or expected to be forgiven under PPP. For more details on the asserting the refundable Employee Retention Credit, see Exactly how to Assert the Employee Retention Credit.

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