The Accountant
Official Publication
of the North Carolina Society of Accountants
Post Office Box 1126, Conover, NC 28613 828-695-2520 or 866-755-NCSA FAX: 828-695-2522
April 2011
Inside this Issue
Chapter News 2 Form 8939 2 Electronic Filing 3 Vehicle
Depreciation 4 District IV Meeting 4 Mailings End 4 Employer’s
Calendar 4
W-2s 4
CPE 4
Carolina Forum 5
Use Tax 5
NCSA Leadership 6 Zoo Ticket
Order Form NCSA Spring PAS Registration Information
The end is near! April 15 (oops – 18) is in sight. We all will be able to take a little break and think about all the extensions we filed. More and more it seems like tax season is a year round affair with the months of February, March, and April just a lot busier than the rest of the year.
Looking to the months ahead there are already lots of activi- ties on the NCSA calendar. First, NSA District IV (North Carolina, South Carolina, Georgia, Florida) will meet at Jekyll Island, Georgia, on May 7. NSA President Donny Woods will speak on Compilation:
Reports & Statements.
NCSA will have its spring Board meeting in conjunction with NCSA Zoo Day on Saturday, May 14. This “must attend” gathering and picnic at the North Carolina Zoo will offer a unique experience for ALL members, guests, and friends of NCSA. Zoos introduce people to animals. Each year, approximately 700,000 visitors from all 100 counties in North Carolina and all 50 States of the US travel to Asheboro to visit with the animals. The Zoo is home to approximately 1,100 individual specimens representing more than 200 spe- cies. Two of my favorite exhibits are Forest Glade, home to the gorillas, and the R. J. Rey- nolds Forest Aviary. If you haven’t already sent in your request for Zoo tickets and picnic lunch, use the form in this newsletter and send it to Candace at the NCSA office today!
Deadline for tickets and picnic lunch reservations is April 29.
Looking ahead, NCSA will have its 64th annual Convention and Spring PAS at the Grandover Resort & Conference Center in Greensboro, June 16-18. The Spring PAS will offer 12 hours of quality accounting CPE. You won’t want to miss Bob Jennings and his tax-basis compilation and review updates nor David Hooker’s presen-
tation “Quality Assurance Review: From Shoeboxes to GAAP.” We are honored to have NSA First Vice President Sharon Cook attending our Convention. Make plans to attend today!
NCSA also will have its annual Leadership Conference on Saturday, July 16. All Chapter leaders, NCSA Board members, and potential NCSA leaders should plan to attend. All members are in- vited.
The Carolinas Tax Professionals Forum will be held in Charlotte, August 1-3. The forum will feature Karen Hawkins, Director of the IRS Office for Professional Responsibil-
ity as well as program updates from key leaders from the IRS and the North and South Carolina Departments of Revenue. The Forum is free and will offer an opportunity to earn CPE credits.
There’s so much going on that I hope you can fit at least one of these activities in your calendar, if not all of them. Many of our members have devoted their time to make sure YOU can keep your accounting and tax skills up-to-date. Show them you appreciate their hard work with your attendance.
Thanks for your continued support of NCSA!
Bill Fischer
A Message From The President
Bill Fischer
Sign up for ZOO Picnic
deadline APRIL 29th
Chapter News
It’s here at last, April 18th. I thought I wouldn’t live to see it, but here I am, more tired, more gray, and thor- oughly amazed at how much more difficult my profession has become. If you have been just too busy to attend your chapter meetings, take time this month to reconnect with your chapter. Thanks to all those who made the extra effort to attend your chapter meeting during tax season. Read on to learn what our chapters have been doing during this busy season:
Burlington
Burlington Chapter meets on the 4th Thursday of each month.
Cape Fear
Cape Fear Chapter met on Monday March 21 at The Brass Lantern in Dunn. Seventeen members and two guests took part in a roundtable discussion led by NCSA President and Cape Fear Chapter member Bill Fischer. The group discussed the myriad of issues affecting tax preparers this season. The next meeting will be on Tuesday, April 19, the meeting location and speaker has not yet been announced. Cape Fear Chapter normally meets on the 1st Mon- day after the 15th of each month.
Central
Central Chapter met on Monday, March 28 at 6pm at Sagebrush Steakhouse in Asheboro. Steve Williams with AXA Advisors in Asheboro presented the twelve members and one guest with a highly informative program on the topic of “Retirement Planning;” the bottom line is that the time to plan for retirement is now. The chapter will welcome David Hooker to the next meeting on Monday, April 25 at Sagebrush Steakhouse in Asheboro. Central Chapter meets on the 4th Monday of each month.
Charlotte
Charlotte Chapter meets on the 4th Monday of each month.
Hickory
The Hickory Chapter meets the last Monday of each month.
Piedmont
The Piedmont Chapter met at Clark’s Barbeque in Kernersville on Thursday March 31. The meeting was a roundtable discussion of tax topics and questions. The next chapter meeting will be Monday April 28 location to be announced. Piedmont Chapter normally meets on the last Thursday of each month.
Raleigh
Raleigh Chapter met on Tuesday March 22 at Manchester’s Grill in Raleigh. The meeting was a roundtable discussion of tax issues and concerns. Raleigh Chapter meets on the 4th Tuesday of each month.
Sanford
Sanford Chapter meets the 1st Monday after the 15th of each month.
Western
No meeting is scheduled for March. The next meeting will be April 26th at the Lone Star Steakhouse located at 341 Rockwood Rd. in Arden. United Community Bank representatives will discuss small business taxation.
TELL THE ACCOUNTANT WHAT IS HAPPENING IN YOUR CHAPTER.
E-MAIL NEWS TO: jamesupton@rtmc.net OR FAX TO 336-873-7650.
Form 8939
Form 8939, Allocation of Increase in Basis for Property Acquired from a Decedent, is not due April 18 and should not be filed with the final Form 1040 of persons who died in 2010. New guidance that announces the form due date will be issued at a later date and Form 8939 will be released soon after guidance is issued.
This form is an informational return used to establish basis for income tax purposes of property acquired from a person who died in 2010.
Under the Economic Growth and Tax Relief Reconciliation Act of 2010, the estate tax was repealed for per- sons who died in 2010. The executors of the estates of certain decedents who died in 2010 previously were required to file this form relating to large transfers at death. However, December’s Tax Relief, Unemployment Insurance Reau- thorization, and Job Creation Act of 2010 reinstated the estate tax for persons who died in 2010.
Electronic Filing
Perhaps you have heard of TD 9518, Notice 2011-16, Notice 2011-27, and Rev. Proc. 2011-25. They all deal with the requirements to file electronically. Here are the details. Pay attention to which year they ap- ply.
A “specified tax return preparer” is a person or member of a firm that expects to file more than 100 indi- vidual tax returns in 2011 or more than 10 in later years. An “individual tax return” is any return in the Form 1040 series, 1041 series, and Form 990-T. The term “file” means submit to the IRS (either the preparer or the taxpayer can file the return).
There is a waiver for undue hardship. To request an undue hardship waiver, the specified tax return pre- parer must complete Form 8944, Preparer e-file Hardship Waiver Request, and submit it and any documenta- tion required by the instructions to the IRS. Specified tax return preparers must submit their requests for undue hardship waivers between October 1 of the calendar year preceding the applicable calendar year and February 15 of the applicable calendar year to give the IRS time to consider the request.
For calendar year 2011 only, a specified tax return preparer who prepares individual income tax re- turns may mail any such return on paper at the request of the taxpayer. The specified tax return preparer must obtain a hand signed and dated statement from the taxpayer containing the taxpayer’s unambiguous request to have the specified tax return preparer mail the return. If hand signed, by either spouse if a joint return, and dated by the taxpayer on or before the date the subject return is mailed, the following language will be consid- ered sufficient to show that the taxpayer chooses to have the return filed on paper and mailed by the specified tax return preparer:
I do not want to have my income tax return filed electronically, and I choose to have my return filed on paper. I have asked my tax return preparer to mail my paper return to the IRS on my behalf.
Do not attach the statement to the return; the tax return preparer should retain the statement.
For all subsequent years, if the taxpayer wants to send the paper tax return to the IRS, the taxpayer must hand sign and date the following statement:
My tax return preparer [insert preparer’s name] has informed me that [he/she] may be required to file my tax return [insert form number] for [tax year] electronically. I understand that electronic filing may provide a number of benefits to taxpayers, including an acknowledgement that the IRS received the re- turn, a reduced chance of errors in processing returns, and faster refunds. I do not want to have my re- turn filed electronically, and I choose to file my return on paper. I will mail or otherwise submit my pa- per return to the IRS myself. My preparer will not file or otherwise mail or submit my paper return to the IRS.
Do not attach the statement to the taxpayer’s return. Instead, the statement should be retained by the tax return preparer.
The following categories of tax return preparers are exempt from the electronic filing requirement:
1. A tax return preparer who is a member of a recognized religious group that is opposed consci- entiously to its members using electronic technology and that has existed continuously since December 31, 1950.
2. A foreign person without a Social Security number who lives and works abroad. The specified tax return preparer must not be a member of a firm that is eligible to e-file and must have ap- plied for a PTIN.
3. A tax return preparer who currently is ineligible for the IRS e-file program due to an IRS e-file sanction. A tax return preparer who qualifies for an exemption doesn’t have to request an ex emption from the IRS; these exemptions are automatic
Of course, there is always Form 8948, Preparer Explanation for Not Filing Electronically.
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Vehicle Depreciation
In Rev. Proc. 2011-21, the IRS announced the depreciation limits for automobiles placed in service in 2011 for which the additional first year depreciation deduction applies are $11,060 for 2011, $4,900 for 2012,
$2,950 for 2013, and $1,775 for each succeeding year. For automobiles for which the additional first year de- preciation deduction does not apply, the amounts are $3,060 for 2011, $4,900 for 2012, $2,950 for 2013, and
$1,775 for each succeeding year.
The depreciation limit for trucks and vans placed in service in 2011 for which the additional first year depreciation deduction applies are $11,260 for 2011, $5,200 for 2012, $3,150 for 2013, and $1,875 for each succeeding year. The depreciation limit for trucks and vans placed in service in 2011 for which the additional first year depreciation deduction does not apply, the amounts are $3,260 for 2011, $5,200 for 2012, $3,150 for 2013, and $1,875 for each succeeding year.
For leased vehicles, see the tables in the Rev. Proc.
District IV Meeting
The Low Country seminar and District IV meeting will be on May 7 at Oceanside Inn and Suites, Jekyll Island, GA. NSA President Donny Woods will conduct a 4 hour class on Compiled Financial Statement–
Income Tax Basis in the morning. The District IV meeting will occur in the afternoon. In the evening there will be Low Country dinner and BINGO.
Members of NCSA are treated as members of the hosts, Georgia Association of Accountants and Tax Professionals. Fees for the class are $179 for members and $199 for non-members. Guests (not attending class) of members pay $79 and non-members pay $109. Register before April 20 and take $20 off for you and guest.
Mailings End
The IRS no longer will mail the following to taxpayers: Forms 940, 941, 943, 944, 945, 720, 730, 2290, 5500, 8027, 8160-T, CT-1, and 11-C. These forms are available as PDF files on the IRS web site. No longer will the IRS mail Publications 51, 80, and 179 and Package 1120-H. Publication 80 and Package 1120-H are available as PDF files on the IRS web site.
In October, the IRS sent postcards to inform businesses that normally received their tax forms and pub- lications in the mail that they no longer would get them in the mail.
Employer’s Calendar
The IRS has released a desktop program that reminds employers of coming deadlines. It is customiza- ble and updates itself. You or your clients can download the application from the IRS.
W-2s
In Notice 2011-28, the IRS provides interim guidance on the requirement that employers must show the cost of health care on employees’ W-2s for tax year 2012. This comes as part of the Affordable Care Act. This reporting is for information purposes only, to inform employees of the cost of their health care coverage and not to make employer provided health care coverage taxable.
The notice provides interim guidance that generally beginning with 2012 W-2s this information must be shown. However, transitional relief applies to smaller employers with fewer than 250 employees who will not be required to report the cost of health care coverage prior to January 2014 (that means for tax year 2013).
[It took the IRS 19 pages to say all that.]
CPE
Curt Lee
At a NASBA meeting, David Williams announced there has been a change of plans.
1. There will be no IRS pre-approval for each CPE course, and
2. There will be no CPE requirement for preparers until Fall 2011 at the earliest.
CAROLINAS TAX PROFESSIONALS FORUM
August 1, 2011 August 2, 2011 August 3, 2011 12:00 PM – 5:00PM 8:00AM - 5:00PM 8:00AM - 3:00PM Registration 11:00 AM
Hilton Charlotte University Place 8629 JM Keynes Drive
Charlotte, NC 28262
Stakeholder Liaison invites attendees from the North and South Carolina tax professional communities to attend an open forum where tax professionals and IRS can raise tax related issues and/or concerns that may be resolved through joint efforts.
The forum will feature Karen Hawkins, Director of the Office of Professional Responsibility (OPR) as well as program updates from key program leaders from the Internal Revenue Service and the North and South Carolina Depart- ments of Revenue. This free forum will offer an opportunity to earn CPE credits.
Space is limited. Register for the forum today by clicking “yes” if you received the “Evite” sent to last year’s participants or via e-mail to Eugenia.Tabon@irs.gov. A limited number of rooms have been reserved at the Hilton at the per diem rate of $95 until July 11. After this date, seasonal rates will apply. Reserve your room today by contacting the Hilton on http://www.hilton.com/en/hi/groups/personalized/C/CLTHUHF-CTP-20110801/index.jhtml?WT.mc_id=POG.
As an alternative, you may call the Hilton at 704-547-7444. Be sure to tell them you are registering for the Carolinas Tax Professionals Forum!
Detailed information concerning the agenda, number of CPE credits, etc. will be forwarded to all registrants when all arrangements are finalized.
Use Tax
North Carolina use tax is due by individuals and businesses on purchases, leases, and rentals of tangible personal property and certain digital property purchased, leased, or rented inside or outside the state for storage, use, or consump- tion within North Carolina. Use tax is due on taxable services sourced to North Carolina. Individuals and businesses must pay use tax when retailers do not collect tax on taxable transactions.
Out-of-state retailers that are not engaged in business in North Carolina cannot be required to collect North Caro- lina tax. However, some out-of-state retailers voluntarily collect North Carolina tax as a convenience to their customers.
Out-of-state retailers include mail-order companies, television shopping networks, firms selling over the Internet, and other retailers.
Items subject to sales and use tax include, but are not limited to, the following:
• Computers and other electronic equipment;
• Prewritten software including electronic downloads of software;
• Books, books on tape, and digital books delivered or accessed electronically;
• Audio compact discs, tapes, and records;
• Digital music delivered or accessed electronically;
• Magazines and newspapers including those delivered or accessed electronically;
• Clothing, appliances, furniture, home furnishings, sporting goods, and jewelry;
• Ringtones;
• Movies delivered or accessed electronically; and
• Sales or recharges of prepaid telephone calling cards and phones.
An individual required to file Form D-400, North Carolina Individual Income Tax Returns, must report the use tax liability on non-business purposes of taxable items, other than a boat, an aircraft, and food subject to the reduced rate of tax, on the income tax return. An individual who purchases a boat or aircraft must report the tax on Form E555, Boat and Aircraft use Tax Return. Any individual not required to file Form D400 or who purchases food subject to the re- duced rate of tax must report the 2% tax on Form E-554, Consumer Use Tax Return.
A business must report use tax on Form E-500, Sales and Use Tax Return. If the business is not registered to re- mit sales and use tax, it must register with the Department of Revenue to remit the use tax by completing Form NC-BR, Business Registration Application for Income Tax Withholding, Sales, and Use Tax and Machinery and Equipment Tax.
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Save the Date!!!
July 16, 2011 NCSA
Leadership Conference
Attendance Requested:
NCSA Officers
NCSA Board of Directors NCSA Committee Chairs Officers of Local Chapters
and all NCSA Members that wish to attend
This will be a fun and informative meeting.
Place, time, and schedule to be announced.
Watch The Accountant each month for more details
Cheryl C. Hudson, NCSA Secretary
Ba ck Page Story Hea dline
NCSA Schedule of Events
2011
May 7—District IV class & meeting—Oceanside Inn & Suites, Jekyll Island, GA, 7:30 am
May 14—Board of Directors Meeting and Picnic—
Zoo, Asheboro, 9:30 am
June 16–Jennings Compilation & Review—
Grandover, Greensboro—8 am-4 pm
June 16–Scholarship Bingo–Grandover, Greensboro- 8 pm-10 pm
June 17– Class (TBD)–Grandover, Greensboro—
8 am-12 pm
June 17–Board of Directors Meeting–Grandover, Greensboro—
6 pm-7 pm
June 17–President’s Reception & Dinner–
Grandover, Greensboro, 7 pm-9 pm
June 18–Past Presidents’ Breakfast–Grandover, Greensboro, 8:15 am-9:30 am
June 18–Convention–Grandover, Greensboro, 9:45 am-1 pm
June 18–Installation Luncheon–Grandover, Greensboro, 1:15 pm-3:30 pm
June 18–Board of Directors Meeting–Grandover, Greensboro July 16–Leadership Conference
October 21–Practitioners’ Forum November 2-3–Jennings 1040 seminar
2010-2011 OFFICERS
PRESIDENT – BILL FISCHER 711 Dandridge Drive Fayetteville, NC 28303-2000
910-864-4114 taxpros@nc.rr.com
PRESIDENT-ELECT – JOHN L. BLANTON 2200 Silas Creek Parkway 7B
Winston Salem, NC 27103 336-794-2525 jblblcc@northstate.net
SECRETARY – CHERYL C. HUDSON 3856 Dunn Road
Eastover, NC 28312 910-223-0200 cherylhudson@nc.rr.com
TREASURER – M. LOUISE PISTOLE Post Office Box 72
Matthews, NC 28106 704-847-8275 pistole9@windstream.net
IMMEDIATE PAST PRESIDENT – J. R. LAWSON, JR.
2200 Silas Creek Parkway 7B Winston Salem, NC 27103
336-794-2525 jrlbmcc@windstream.net
ASSOCIATION OFFICE Candace Cansler, Executive Director
P.O. Box 1126 Conover, NC 28613 866-755-NCSA(6272) toll-free 828-695-2520 (v) 828-695-2522 (f)
candace@ncsa1947.org
THE ACCOUNTANT EDITOR – STEPHEN METELITS metelits@usa.net
The Accountant is distributed with the understanding the publisher is not engaged in rendering tax, legal, accounting, or any other profes- sional advice and assumes no liability or responsibility whatsoever in
connection with its use. You are urged to do research before acting upon any information appearing in this publication. Opinions expressed
in The Accountant are those of the editor and contributors. The Ac- countant is published monthly by the North Carolina Society of
Accountants, Post Office Box 1126, Conover, NC 28613.
A Day at the Zoo
Enjoy a day at the North Carolina Zoo with your family and NCSA!
Saturday, May 14, 2011
Schedule of events:
9:30 am – 12:00 pm NCSA Board Meeting (all NCSA members are welcome) 9:00 am – 5:00 pm Enjoy the Zoo
12:00 pm – 1:00 pm Family Picnic (all NCSA members, families, and guests)
Details:
The NCSA Board of Directors will meet at the Multipurpose Room near the North America Zoo entrance (admission to the Zoo is not required to enter the building).
All NCSA members are welcome to attend the Board meeting.
Zoo admission will be at a “Group Rate.” There is no charge for members of the Zoo Society or North Carolina Aquarium.
The Family Picnic will be held at Hippo Beach near the Africa Zoo entrance. (Admission to the Zoo is not required to attend the Family Picnic). A picnic Classic Boxed Lunch sandwich with Smoked Ham, Turkey Breast or Roast Beef on Whole Grain, Croissant or Sour Dough Breads; Smooth & Sharp Cheeses; Leaf Lettuce; Red Onion and Vine Ripe Roma Tomatoes; Fresh Cut Fruit; Southern Style Mustard Potato Salad;
Assorted Chips; Fresh Baked Cookies; and Assorted Soda & Bottled Water will be served.
Registrations will be accepted until April 29, 2011.
A Day at the Zoo
Registration
Name: _________________________________________________
Zoo Admission:
Number Total Cost
Adult _____ $9.00 ________
Child (age 2-12) _____ $5.00 ________
Senior (age 62+) _____ $7.00 ________
Zoo/Aquarium Member _____ Free ________
Picnic Lunch _____ $15.00 ________
Total Cost: _______
Please make checks payable to NCSA and mail with this form to:
North Carolina Society of Accountants
P.O. Box 1126
Conover, NC 28613
Please circle one meat and one bread for each lunch below:
Lunch #1: Meat: Smoked Ham Turkey Breast Roast Beef Bread: Whole Grain Croissant Sour Dough Lunch #2 Meat: Smoked Ham Turkey Breast Roast Beef
Bread: Whole Grain Croissant Sour Dough Lunch #3 Meat: Smoked Ham Turkey Breast Roast Beef
Bread: Whole Grain Croissant Sour Dough Lunch #4 Meat: Smoked Ham Turkey Breast Roast Beef
Bread: Whole Grain Croissant Sour Dough
Note: if ordering more than four lunches, please attach an additional registration form Registrations will be accepted until April 29, 2011
Zoo tickets will be available at the Multipurpose Room (North America
Entrance from 9:00 am until 11:30. After 11:30 they will be available at the Hippo Beach picnic site (Africa Entrance).
Thursday, June 16, 2011
Bob Jennings, CPA, CFP, CITP – 8 CPE Hours – 2011 Compilation and Review Updates Bob Jennings, CPA, CFP, CITP is a nationally renowned speaker, presenting continuing education classes to over 100,000 tax professionals over the last 10 years all over the world. He is also a prolific author and has published over 60 professional articles in such magazines as The Journal of Accountancy and The Practical Accountant, as well as annually authoring several tax, accounting and technology seminar manuals. Jennings is a very actively practicing partner in the firm he founded in Indiana over 20 years ago, and appeared on over 20 radio and TV shows in 2006, as well as being quoted in The Family Circle and Bloomberg’s Boomer Report.
Friday, June 17, 2011
David Hooker – 4 CPE Hours – Quality Assurance Review: From Shoeboxes to GAAP
David Hooker joined the North Carolina Society of Accountants in November 1983 and served as Presi- dent from July 1995 through June 1996. He started the Quality Assurance Assistance Review committee during his administration and currently serves as the state committee chairman.
David is enrolled to Practice before the Internal Revenue Service. He is accredited in Accountancy by the Accreditation Council for Accountancy and Taxation. He is also an Accredited Business Accountant, an Accredited Tax Advisor, and an Accredited Tax Preparer. In 1984 he joined the National Society of Accountants. In addition, he is a member of the National Society of Tax Professionals, National Asso- ciation of Tax Professionals, and National Association of Enrolled Agents.
David was married to Deborah Hartgrove who deceased on May 11, 2008. He has two children and four grandchildren.
SEMINAR JUNE 16 & 17, 2011
NCSA EDUCA TIONAL INFORMA TION
The North Carolina Society of Accountants will present its SpringProfessional Accounting Seminar (PAS) on June 16 and 17, 2011, at the Grandover Resort & Conference Center, One Thousand Club Road,
Greensboro, NC 27407.
Brochure Disclaimer—NCSA, Inc. has entered into an agreement with the Office of Professional Responsibility, Internal Revenue Service, to meet requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the Office of Professional Responsibility as to the quality of the program or its contribution to the professional competence of the enrolled individual.
COURSE LEVEL: BASIC METHOD: LECTURE & DISCUSSION
PREREQUISITE: NONE ADVANCE PREPARATION: NONE
The North Carolina Society of Accountants, Inc. is registered with the North Carolina Board of CPA Examiners as a sponsor of continuing professional education. Complaints or comments regarding registered sponsors may be addressed to the North Carolina State Board of CPA Examiners, PO Box 12827, Raleigh, NC 27605-2827.
REGISTRATION
Registration includes lunch on Thursday, June 16, 2011.
Please complete and return this form to the NCSA office:
NCSA, Post Office Box 1126, Conover, NC 28613 Phone: 866-755-6272 Fax: 828-695-2522
Before May 5th After May 5th
Member $225.00 $250.00
Non-Member $250.00 $275.00
Grandover Resort & Conference Center One Thousand Club Road, Greensboro, NC 27407
Rooms must be reserved by May 15, 2011, for $129.00 each night. Please make your res- ervations directly with the hotel. Call 1-800-472-6301 for reservations and tell them you are with the North Carolina Society of Accountants.
________________________________________________________________________________
Name
_____________________________________________________________________
Address
_____________________________________________________________________
City, State, Zip
_____________________________________________________________________
Telephone
_____________________________________________________________________
Credit Card Number Exp. Date
_____________________________________________________________________
Billing Address for Card
_____________________________________________________________________
Signature
METHOD OF PAYMENT:
_____Check (Make payable to NCSA)
_____Visa _____MasterCard _____American Express
_____ Three Digit Security Code on Back of Credit Card needed for Processing Credit Card Transactions
NCSA EDUCA TIONAL INFORMA TION
Cancellation Policy
You can reach the NCSA Executive Director toll free at 1-866-755-6272, 24 hours a day to leave a message to can- cel your registration for this seminar. There is no fee for cancellations received prior to May 5, 2011, a $50 adminis- trative fee for cancellations received between May 6 and June 6, 2011, and complete forfeit of registration fees and material for cancellations received after June 7, 2011. No shows will forfeit their entire registration fee and materi- als. Please call and cancel your registration before the event date to not be considered a No Show.
