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This study is an exploratory comparison of 69 Hispanic students enrolled in first-semester general chemistry (Chem I) who attended either a Hispanic-Serving or emerging Hispanic-Serving Institution and were not successful in Chem I. Students' automaticity skills (what can be done without the aid of a calculator) in arithmetic and quantitative reasoning were analyzed based on students' personal characteristics such as gender, prior knowledge in chemistry and mathematics, entry college (i.e., STEM or not), and parents' academic background. Findings indicate that without basic automaticity skills, students enter Chem I at a deficit, but these at-risk students can be identified early in the semester to help them succeed. Results also indicate that arithmetic automaticity is more influential than quantitative reasoning in predicting academic success. A suggested high-impact practice is presented as a possible correction for these deficits., Education researchers usually publish about 'what works.' However, there is another side to education that is more difficult to understand. Students have numerous causes, reasons, and excuses for withdrawing from [...]

Your resume is your calling card. It should provide enough information about you to persuade the prospective employer to invite you for an interview. That's it; the total purpose of [...]

This two-part article covers significant developments in late 2011 and 1 2012 in employee benefits, including employment taxes, executive compensation, health and welfare benefits, and qualified plans. Part I, published [...]

This is the first of a two-part his describing statutory, regulatory, and judicial changes in compensation and benefits over the past year. This part focuses on qualified retirement plans and [...]

The National Cholesterol Education Program (NCEP) Adult Treatment Panel III (ATP III) report identified a constellation of factors that increased an individual's risk of developing cardiovascular disease (CVD). (1) Metabolic [...]

This two-part article covers significant developments in late 2010 and 2011 in employee benefits, including executive compensation, health and welfare benefits, qualified plans, and employment taxes. Part I, in the [...]

The Sun tried its best shine through the green-tinged air. It felt wet and hot as I winched up the well water. I cranked the lever on the filter machine [...]

This two-part article covers significant developments in late 2009 and 2010 in employee benefits, including executive compensation, health and welfare benefits, qualified plans, and employment taxes. Part I, in the [...]

The sleep-capsule looks like a metal coffin. 'There's nothing to be scared of, Emma,' says Mom. 'I know.' I've been training on the ship Star Moth for four months. I [...]

EXECUTIVE SUMMARY * The Worker, Retiree, and Employer Recovery Act of 2008 contained many relief and technical correction provisions for qualified plans, including a waiver of the 2009 RMD requirement [...]

On December 5, 2008, Treasury and the IRS issued proposed regulations addressing the calculation of amounts includible in income and additional taxes imposed under Sec. 409A(a) (REG-148326-05). The regulations are [...]

EXECUTIVE SUMMARY * Rev. Proc. 2008-50 updated the rules for the Employee Plans Compliance Resolution System (EPCRS), under which qualified plan sponsors correct plan qualification failures and avoid plan disqualification. [...]

EXECUTIVE SUMMARY * Defined-benefit plan distribution rules have been amended to facilitate phased retirement alternatives for workers. * Regulations have been issued that clarify what are considered qualified distributions from [...]

EXECUTIVE SUMMARY * Final regulations trader Sec. 409A were released that will become effective as of January 1, 2008. In the interim, taxpayers must operate in "good faith compliance" with [...]

EXECUTIVE SUMMARY * The IRS issued final regulations on Sec. 401(k) designated Roth contributions and proposed regulations on distributions from Roth 401(k) accounts. * Rev. Proc. 2006-27 revised some of [...]

Congress enacted the Pension Protection Act of 2006 (PPA) (1) primarily to shore up the funding of defined benefit plans and to avert the prospect of an expensive bailout of [...]

EXECUTIVE SUMMARY * The Service issued much-anticipated proposed regulations on the application of Sec. 409A to NDC, and other guidance on Sec. 409A and offshore trusts. * A ruling provides [...]

New funding rules for defined benefit pension plans are among the most significant provisions of the Pension Protection Act of 2006 (1) ("the Act"), which President Bush signed into law [...]

EXECUTIVE SUMMARY * The PPA '06 makes many changes that will facilitate certain plan designs and affect how plans operate. * The PPA '06 makes permanent more than three dozen [...]

In an era in which tax-deferral transactions are subject to intensified scrutiny, businesses are challenged to bring ever-greater discipline to the design and implementation of legitimate employee benefit arrangements that [...]

EXECUTIVE SUMMARY * The IRS issued regulations effective in 2006 on Sec. 401(k) cash-or-deferred arrangements, including rules on ADP tests, QNECs and designated Roth contributions. * The DOL issued guidance [...]

EXECUTIVE SUMMARY * The AJCA added a new layer of compliance requirements, to avoid present taxation of NQDCs and restrict funding structures for such arrangements; it also added reporting requirements. [...]

This two-part article provides an overview of current developments in employee benefits. Part II focuses on significant retirement plan developments. Part I of this two-part article, published in the November [...]

During the past 12 months, numerous cases, rulings and regulations on executive compensation, welfare benefits and qualified plan requirements were issued. This two-part article covers the most significant of these. [...]

* As preferred provider organizations (PPO's) attempt to expand their share of the insurance market, they have attempted to demonstrate their ability to achieve more appropriate levels of utilization and lower costs. * This study examines the comparative utilization rates and costs associated with abdominal and vaginal hysterectomy in indemnity vs. PPO products. * Historically, hysterectomies have been performed without clear indications at alarming rates, but more clear practice guidelines have emerged to control quality and utilization. * The study revealed that PPOs achieved utilization rates for abdominal and vaginal hysterectomies that were 12% to 13% lower than indemnity plans with utilization review. * Cost per claim between insurance products did not vary significantly, but the impact of lower utilization in the PPO plan clearly lowers overall care costs across the patient population. * Numerous market dynamics play into the variability of pricing per procedure among insurance product in each area., PREFERRED PROVIDER organizations (PPOs) are the most common form of health insurance coverage in the United States. Enrollment currently represents 43% of Americans with health insurance, with more than 1,050 [...]

This two-part article provides an overview of current developments in employee benefits. Part II focuses on significant retirement plan developments, including proposed and final regulations and revenue and letter rulings. [...]

This two-part article provides an overview of current developments in employee benefits, including welfare benefit plans, executive compensation and retirement plan requirements. Part I focuses on developments in welfare benefit [...]

After two decades of no guidance and then a false start, the IRS has charted a new course for taxation of split-dollar arrantgements. Loan treatment will be applied, and the below-market interest rules and OID rules will come into play where appropriate. Transition rules give taxpayers the opportunity to maximize favorable tax treatment, and to avoid unwanted consequences. The new rules are particulary timely in light of the fallout of the Enron collapse and ensuing legisation.

Objective. To assess whether participation in a state publicly financed health insurance program, Massachusetts Children's Medical Security Plan (CMSP), which is open to children regardless of income, was associated with [...]

This article investigates the prevalence and effectiveness of occupational safety and health awards in the United Kingdom. Research indicates that safety awards presented by companies motivate the workforce, strengthen community relations, and provide workers with positive feedback about safety management.

Small businesses often delay using health and safety experts because they are concerned about the cost or do not have time to devote to health and safety issues. Consultants may find it useful to be recommended by business groups, such as the Chambers of Commerce. They need to be able to offer a well-thought out but inexpensive plan of action. Consultants may find it helpful to be able to offer a variety of options on how they could deliver their services, such as on several short visits. There are about 4 million small businesses in the UK, many of them carrying out dangerous work.

Part II of this two part article analyzes a variety of qualified plan issues, including revised nondiscrimination rules, SIMPLE plans, model corrective and amendment procedures, contemplated benefit changes, correction of [...]

This two-part article provides an overview of recent developments in employee benefits, including qualified and nonqualified retirement plans, welfare benefits and executive compensation. Part I, published in the November issue, [...]

Sec. 403(b) Plans; Accounting for Stock Compensation; Delinquent Filer Voluntary Compliance Program; Executive Compensation; Business Expenses; Judicial Developments This two-part article provides an overview of recent developments in employee benefits, [...]

This two-part article provides an overview of recent developments in employee benefits, qualified retirement plans and executive compensation. Part I, published in November, focused on current developments affecting qualified retirement [...]

Revenue Reconciliation Act of 1993; Family and Medical Leave Act; Executive Compensation Disclosure; Accounting for Stock Compensation and Former Employee Benefits; Americans With Disabilities Act, IRS and ERISA Developments This [...]

This two-part article provides an overview of recent developments in employee benefits, qualified retirement plans and executive compensation. Part 1, below, will focus on current developments affecting qualified retirement plans, [...]

This three-part article provides an overview of recent developments in employee benefits, including qualified retirement plans, executive compensation and employee benefits, including changes not only under the Code, but also [...]

Distribution Rule Changes; Nondiscrimination Rules; and ESOPs This three-part article provides an overview of recent developments in employee benefits, including qualified retirement plans, executive compensation and employee benefits. Part I, [...]

Employees and employers involved in a deferred compensation plan should be aware of recent IRS letter rulings governing the taxability of secular trusts. The letter rulings held that secular trusts should be taxed as trusts because they do not qualify as corporations and can be considered nongrantor or grantor trusts. A nongrantor trust can cause double taxation of some income so new secular trusts should be designed as grantor trusts with the employee as the grantor.

Qualified Plan Qualification and Distribution Rules, DOL and IRS Positions on Qualified Plans This two-part article provides an overview of recent developments in employee benefits, including qualified retirement plans, executive [...]

Executive Compensation, Fringe Benefits and Employee Business Expense Reimbursements This two-part article will provide an overview of recent developments in employee benefits, including qualified retirement plans, executive compensation and welfare [...]

Amita had heard that you could get used to anything. She still was not sure. She had gotten used to some of the challenges that her daughter, Anjali, presented. They [...]

In light of the current emphasis on counter-terrorism and homeland security, the IRS has increased its focus on the reporting requirements of U.S. persons who own interests in foreign bank [...]