ࡱ> JGHI@)(  $ .rpastor@ica.state.az.us<mailto:rpastor@ica.state.az.us,slyons@ica.state.az.us:mailto:slyons@ica.state.az.usF/ 0|DArialScri9H(0(:A 0 DGaramondi9H(0(:A 0  DTimes New Roman(0(:A 0 0DWingdingsRoman(0(:A 0 @DBrush Script MT(0(:A 0 B A .  @n?" dd@  @@`` 1i,,HHHH !"#$&'()*+,./0 0AA@8  3ʚ;ʚ;g4EdEd@:A 0ppp@ <4ddddl$ 09H 80___PPT10 ?  %!PREMIUM TAX CALCULATIONSFor SELF-INSURED EMPLOYERS ,6 PLAN TYPESPLAN A  FIXED PREMIUM PLAN PLAN B  EX MED RATIO PLAN PLAN C  GUARANTEED COST PLAN PLAN R  RETROSPECTIVE RATING juPLAN SIMILARITIESALL PLANS USE NCCI RATES ALL PLANS USE THE SAME DEVIATION FACTOR ALL PLANS MUST REPORT ANNUAL PAYROLL ALL PLANS MUST REPORT ALL MEDICAL AND INDEMNITY PAID FOR ALL DATES OF INJURY FROM DATE OF SELF INSURANCE AUTHORIZATION TO END OF PRESENT TAX YEAR.  .WHAT S THE DIFFERENCE? <B BETWEEN THE PLANS? C :<  THERE ARE SOME BASIC DIFFERENCES!!<G IN THE ANNUAL FORMS THAT MUST BE SUBMITTEDHH<,PLAN A  FIXED PREMIUMo ANNUAL FORMS REQUIRED 1. PAYROLL REPORT FORM 2. MEDICAL REPORT FORM p"NPLAN B - EX-MED RATIO ANNUAL FORMS REQUIRED 1. PAYROLL REPORT FORM 2. MEDICAL REPORT FORM 3. HOSPITAL REPORT FORM & uPLAN C - GUARANTEED COST( ANNUAL FORMS REQUIRED 1. PAYROLL REPORT FORM 2. MEDICAL REPORT FORM 3. INJURY REPORT FORMS (4 YEARS OF INCURRED DATA)" :PLAN R  RETROSPECTIVE RATING( ANNUAL FORMS REQUIRED 1. PAYROLL REPORT FORM 2. MEDICAL REPORT FORM 3. INJURY REPORT FORM (4 YEARS OF INCURRED DATA) 0 QUARTERLY FORMS6 ALL SELF INSURER S COMPLETE THE SAME QUARTERLY FORMS.LL0QUARTERLY REPORTINGIF ANY TAX IS $2,000 OR MORE, THEN THAT TAX MUST BE PAID QUARTERLY. THERE ARE 2 METHODS THAT CAN BE UTILIZED FOR QUARTERLY REPORTING.QUARTERLY REPORT METHOD I(TO REPORT AND PAY QUARTERLY TAXES USING METHOD I CALCULATE THE QUARTERLY AMOUNT USING THE PRIOR YEARS ANNUAL TAX AMOUNT DIVIDED INTO FOUR EQUAL PARTS.QUARTERLY REPORT METHOD II(TO REPORT QUARTERLY TAXES USING METHOD II PROVIDE PAYROLL AMOUNT FOR THE QUARTER THAT ENDED PROVIDE INCURRED INJURY DETAIL (FOUR YEARS OF INCURRED CLAIMS)METHOD II CONT.fSEND TO THE ICA TO CALCULATE: ICA MUST HAVE TIME TO CALCULATE THE QUARTERLY TAXES OWED AND HAVE ENOUGH TIME TO RETURN TO THE SELF INSURED, SO THE SELF INSURED CAN ISSUE A CHECK IF METHOD II IS USED ANNUAL INFORMATION MUST BE SUBMITTED SO THAT A TRUE UP OF THE TAXES CAN BE CALCULATED, AS RATES WILL CHANGE 4Z4  PLAN DIFFERENCES<@WHAT ARE THE PLAN DIFFERENCES IN HOW THE PLANS ARE CALCULATED?AA< PLAN A$PAYROLL REPORTED BY CLASS CODE MULTIPLIED BY THE NCCI RATE FOR THAT CLASS CODE TO CALCULATE A MANUAL PREMIUM TOTAL OF ALL INDIVIDUAL MANUAL PREMIUMS IS MULTIPLIED BY THE DEVIATION FACTOR TO GET A DEVIATION PREMIUM DEVIATION PREMIUM LESS THE PREMIUM DISCOUNT EQUALS THE NET TAXABLE PREMIUM %P% PLAN BMPAYROLL REPORTED BY CLASS CODE MULTIPLIED BY THE NCCI RATE FOR THAT CLASS CODE TO CALCULATE A MANUAL PREMIUM MANUAL PREMIUM IS MULTIPLIED BY THE DEVIATION FACTOR TO GET A DEVIATION PREMIUM DEVIATION PREMIUM IS MULTIPLIED BY THE EX-MED RATIO TO GET A NET PREMIUM NET PREMIUM LESS THE PREMIUM DISCOUNT EQUALS THE NET TAXABLE PREMIUM NN PLAN C#PAYROLL REPORTED BY CLASS CODE TO CALCULATE A MANUAL PREMIUM MANUAL PREMIUM MULTIPLIED BY THE EXPERIENCE FACTOR EQUALS THE STANDARD PREMIUM THE STANDARD PREMIUM IS MULTIPLIED BY THE DEVIATION FACTOR TO CALCUALTE THE DEVIATION PREMIUM LESS THE PREMIUM DISCOUNT EQUALS THE NET TAXABLE PREMIUM$Z$ PLAN RJPAYROLL REPORTED BY CLASS CODE TO CALCULATE A MANUAL PREMIUM MANUAL PREMIUM MULTIPLIED BY THE EXPERIENCE FACTOR EQUALS THE STANDARD PREMIUM THE STANDARD PREMIUM IS MULTIPLIED BY THE DEVIATION FACTOR TO CALCUALTE THE DEVIATION PREMIUM THE DEVIATION PREMIUM IS MULTIPLIED BY THE BASIC PREMIUM FACTOR TO CALCULATE THE BASIC PREMIUM KK PLAN R CONT.^THE CURRENT TAX YEAR LOSSES AND PRIOR YEAR LOSS ADJUSTMENT IS MULTIPLIED BY THE LOSS CONVERSION FACTOR TO CALCULATE THE TOTAL LOSS AMOUNT FOR CURRENT AND PRIOR YEAR ADJUSTMENT THE TOTAL LOSS AMOUNT IS THEN ADDED TO THE BASIC PREMIUM TO CALCULATE A TOTAL PREMIUM THE TOTAL PREMIUM IS MULTIPLIED BY THE TAX MULTIPLIER TO EQUAL THE NET TAXABLE PREMIUM __DUE DATES FOR REPORTING(\ ANNUAL TAX REPORTING: FEBRUARY 15 QUARTERLY TAX REPORTING SELF-INSURANCE RENEWAL DATES ]]REPORTING CLAIMS DO THE CLAIMS REPORTED FOR SELF-INSURANCE TAXES (INJURY REPORTS) HAVE TO BE EXACTLY THE SAME AMOUNT AS REPORTED ON SELF INSURANCE WORKERS COMP LIABILITY FORM? NO BUT IT SHOULD BE RELATIVELY CLOSE RESERVE AMOUNTS SHOULD ONLY BE ZERO IF THE CLAIM HAS CLOSED RESERVE AND PAID AMOUNTS SHOULD ONLY DECREASE IF A REFUND OR RECOVERY WAS RECEIVED. RECOVERIES ARE UP TO STATUTORY LIMIT FOR THE CLAIM.^P  !PAYROLLNEW COMPANIES IN THE SELF-INSURANCE PROGRAM NEED TO BE INCLUDED AS OF THE DATE THEY WERE ADDED UNDER THE AUTHORIZATION CLASS CODE CHANGES: CONTACT THE ICA TO DISCUSS ANY CLASS CODE CHANGESWE ARE THERE TO HELPFOR HELP WITH SELF-INSURANCE RENEWALS, TAXES OR OTHER TOPICS CALL OR EMAIL RENEE PASTOR: Phone: 602-542-1839 Email: rpastor@ica.state.az.us SONJA LYONS: Phone: 602-542-1836 Email: slyons@ica.state.az.us B 0B 0 QUESTIONS? 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3___PPT10~..,s0ۈ+ˠD' = @B D' = @BA?%,( < +O%,( < +D' =%(%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-g6B fade*<3<*D' =%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-g6B fade*<3<*D' =%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*B%(D' =-g6B fade*<3<*BD' =%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*Ch%(D' =-g6B fade*<3<*ChD' =%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*i%(D' =-g6B fade*<3<*i+p+0+D ++0+D +U  -K0 p|(  p p S LD @0`<$  0  D  p S MD@ `<$  0 D H p 0޽h ? 3___PPT10..r0H}+vxD)' = @B D' = @BA?%,( < +O%,( < +D' =%(%(D' =%(D' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*p%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*pD' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*pD_' =%(D' =%(D' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*p %(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*p D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*p D_' =%(D' =%(D' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*p %(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*p D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*p D_' =%(D' =%(D' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*p/%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*p/D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*p/D_' =%(D' =%(D' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*p/C%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*p/CD' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*p/C+p+0+pD ++0+pD +   -K0 t|(  t t S 8YD @ `<$ 0  D  t S 4ZD@0<$ 0 D H t 0޽h ? 3&___PPT10..r`+d"EXDV' = @B D' = @BA?%,( < +O%,( < +DH' =%(%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*t%(D' =-g6B fade*<3<*tD8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*t%(D' =-g6B fade*<3<*t+p+0+tD ++0+tD +  -K0  H|(  H H S eD @ `}<$ 0  D  H S fD@ `<$ 0 D H H 0޽h ? 3___PPT10..r +2jD' = @B D' = @BA?%,( < +O%,( < +DO ' =%(%(D' =%(D' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*H%(D' =+4 8?\CB#ppt_wBCB#ppt_wB*Y3>B ppt_w<*HD1' =+4 8?|CB#ppt_hBC,B#ppt_h/2BCB#ppt_hBCB#ppt_h/2BCXB#ppt_hBCB#ppt_h/2BC B#ppt_hBCB#ppt_hB*Y3>B ppt_h<*HD' =+4 8?bCB#ppt_x-.4BCB#ppt_xB*Y3>B ppt_x<*HDu' =+=4 8?CB#ppt_y-.5BCB#ppt_y-.2BC,B#ppt_yBCB#ppt_y-.15BCB#ppt_yBCXB#ppt_y-.1BCB#ppt_yBC B#ppt_y-.05BCB#ppt_yB*Y3>B ppt_y<*HD' =%(Dt' =%(D' =A@BB(BB0B@ A%()))D' =1:Bvisible*o3>+B#style.visibility<*H"%(D' =-g6B fade*<3<*H"%(D7' =+4 8?bCB#ppt_x-.1BCB#ppt_xB*Y3>B ppt_x<*H"%(D1' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*H"%(D' =%(Dt' =%(D' =A@BB(BB0B@ A%()))D' =1:Bvisible*o3>+B#style.visibility<*H#I%(D' =-g6B fade*<3<*H#I%(D7' =+4 8?bCB#ppt_x-.1BCB#ppt_xB*Y3>B ppt_x<*H#I%(D1' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*H#I%(D' =%(Dt' =%(D' =A@BB(BB0B@ A%()))D' =1:Bvisible*o3>+B#style.visibility<*HJo%(D' =-g6B fade*<3<*HJo%(D7' =+4 8?bCB#ppt_x-.1BCB#ppt_xB*Y3>B ppt_x<*HJo%(D1' =+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*HJo%(+p+0+HD ++0+HD +   d(  d d S tD @ `}<$ 0  D  d S h{D@ `<$ 0 D "p`PpH d 0޽h ? 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3___PPT10..r +D' = @B D' = @BA?%,( < +O%,( < +D' =%(%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*l%(D' =-g6B fade*<3<*lD' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*l%%(D' =-s6Bwipe(left)*<3<*l%D' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*l&O%(D' =-s6Bwipe(left)*<3<*l&OD' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*lOx%(D' =-s6Bwipe(left)*<3<*lOxD' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*lx%(D' =-s6Bwipe(left)*<3<*lxD' =%(D' =%(DD' =A@BBBB0B%(D' =1:Bvisible*o3>+B#style.visibility<*l%(D' =-s6Bwipe(left)*<3<*l+p+0+lD ++0+lD +  -K0 x$(  xr x S D @ `}  D r x S lD@ ` D H x 0޽h ? 3___PPT10r..r`w+D' = @B D' = @BA?%,( < +O%,( < +D' =%(%(D|' =%(D$' =ABBB@B0B%()))D' =-g6B fade*<3<*xD' =0l9 BBBB*<3<*x)?+8+0+xD +}   $(  r  S xD @ `}  D r  S X /@ ` D H  0޽h ? 3___PPT10i..s6+D=' = @B +    `|(    S   @ `}<$ 0     S  @ `<$ 0   H  0޽h ? 3z r ___PPT10R ..-s+;D ' = @B De ' = @BA?%,( < +O%,( < +DD' =%(%(D' =%(Dt' =A@BB BB0B@ A%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-g6B fade*<3<*%(D$' =%(D' =%(Dt' =A@BB BB0B@ A%(D' =1:Bvisible*o3>+B#style.visibility<*1%(D' =-g6B fade*<3<*1%(D$' =%(D' =%(Dt' =A@BB BB0B@ A%(D' =1:Bvisible*o3>+B#style.visibility<*2%(D' =-g6B fade*<3<*2%(+p+0+  ++0+  +   p|(    S \  @ `}<$ 0     S X @ `<$ 0   H  0޽h ? 3  ___PPT10 ..-sP\c+ˠD ' = @B D ' = @BA?%,( < +O%,( < +D' =%(%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-g6B fade*<3<*D' =%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<**%(D' =-g6B fade*<3<**D' =%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*+]%(D' =-g6B fade*<3<*+]D' =%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*^%(D' =-g6B fade*<3<*^+p+0+  ++0+  +  -K0 |(    S %  @ `}<$ 0     S & @ `<$ 0   H  0޽h ? 3  ___PPT10 ...s@s+ˠD ' = @B D ' = @BA?%,( < +O%,( < +D' =%(%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-g6B fade*<3<*D' =%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-g6B fade*<3<*D' =%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-g6B fade*<3<*D' =%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*3%(D' =-g6B fade*<3<*3+p+0+  ++0+  +   -K0 ||(  | | S h:  @ `}<$ 0    | S x> @ `<$ 0   H | 0޽h ? 3&___PPT10..r, +d"EXDV' = @B D' = @BA?%,( < +O%,( < +DH' =%(%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*|%(D' =-g6B fade*<3<*|D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*|%(D' =-g6B fade*<3<*|+p+0+|  ++0+|  +   |(    S J  @ `}<$ 0     S lK @ `<$ 0   H  0޽h ? 3___PPT10..r&i+0FD' = @B D' = @BA?%,( < +O%,( < +D' =%(%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bdissolve*<3<*D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bdissolve*<3<*D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*o%(D' =-o6Bdissolve*<3<*oD' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*o%(D' =-o6Bdissolve*<3<*oD' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-o6Bdissolve*<3<*$+p+0+  ++0+  +B   |(    S _  @ `@<$ 0  /   S ` @ `<$ 0   H  0޽h ? 3___PPT10..rn+;D.' = @B D' = @BA?%,( < +O%,( < +DD' =%(%(D' =%(Dt' =A@BB BB0B@ A%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-g6B fade*<3<*%(D$' =%(D' =%(Dt' =A@BB BB0B@ A%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-g6B fade*<3<* %(D$' =%(D' =%(Dt' =A@BB BB0B@ A%(D' =1:Bvisible*o3>+B#style.visibility<* o%(D' =-g6B fade*<3<* o%(D$' =%(D' =%(Dt' =A@BB BB0B@ A%(D' =1:Bvisible*o3>+B#style.visibility<*o%(D' =-g6B fade*<3<*o%(D$' =%(D' =%(Dt' =A@BB BB0B@ A%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-g6B fade*<3<*%(D$' =%(D' =%(Dt' =A@BB BB0B@ A%(D' =1:Bvisible*o3>+B#style.visibility<*M%(D' =-g6B fade*<3<*M%(+p+0+  ++0+  +    |(    S v  @ `}<$ 0     S w @0 `<$ 0   H  0޽h ? 3___PPT10n..,s"+ˠD' = @B D' = @BA?%,( < +O%,( < +D' =%(%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-g6B fade*<3<*D' =%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-g6B fade*<3<*D' =%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*>%(D' =-g6B fade*<3<*>D' =%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*>%(D' =-g6B fade*<3<*>D' =%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-g6B fade*<3<*D' =%(D' =%(D8' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*$%(D' =-g6B fade*<3<*$+p+0+  ++0+  +    0|(    S X  @ `}<$ 0     S T @ `<$ 0   H  0޽h ? 3___PPT10..,s7;+0FD' = @B D' = @BA?%,( < +O%,( < +D' =%(%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bdissolve*<3<*D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bdissolve*<3<*D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*>%(D' =-o6Bdissolve*<3<*>D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*>%(D' =-o6Bdissolve*<3<*>D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bdissolve*<3<*D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*J%(D' =-o6Bdissolve*<3<*J+p+0+  ++0+  +   |(    S 0  @ `}<$ 0     S , @0<$ 0   H  0޽h ? 3  ___PPT10 ..3sV+0FD ' = @B D ' = @BA?%,( < +O%,( < +D' =%(%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bdissolve*<3<*D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bdissolve*<3<*D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bdissolve*<3<*D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*]%(D' =-o6Bdissolve*<3<*]+p+0+  ++0+  +   |(    S   @ `}<$ 0     S  @ `<$ 0   H  0޽h ? 3___PPT10..3s0&+0FD' = @B D' = @BA?%,( < +O%,( < +D' =%(%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bdissolve*<3<*D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-o6Bdissolve*<3<*D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*#%(D' =-o6Bdissolve*<3<*#D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*$<%(D' =-o6Bdissolve*<3<*$<D' =%(D' =%(D@' =A@BB BB0B%(D' =1:Bvisible*o3>+B#style.visibility<*=[%(D' =-o6Bdissolve*<3<*=[+p+0+  ++0+  +1   |(    S t/ @0<$ 0  /   S p/@0 `<$ 0 / H  0޽h ? 3..___PPT10....sp+2jD.' = @B D-' = @BA?%,( < +O%,( < +DM' =%(%(D' =%(D}' =A@BB1BB0B%()?D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*D' =+4 8?HCBCBCBB*k3>'Bstyle.rotation<*D' =-g6B fade*<3<*Di' =%(D' =%(D' =A@BB1BB0B@ A%())?)D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*D' =+4 8?HCBCBCBB*k3>'Bstyle.rotation<*D' =-g6B fade*<3<*Di' =%(D' =%(D' =A@BB1BB0B@ A%())?)D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*D' =+4 8?HCBCBCBB*k3>'Bstyle.rotation<*D' =-g6B fade*<3<*Di' =%(D' =%(D' =A@BB1BB0B@ A%())?)D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*D' =+4 8?HCBCBCBB*k3>'Bstyle.rotation<*D' =-g6B fade*<3<*Di' =%(D' =%(D' =A@BB1BB0B@ A%())?)D' =1:Bvisible*o3>+B#style.visibility<* %(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<* D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<* D' =+4 8?HCBCBCBB*k3>'Bstyle.rotation<* D' =-g6B fade*<3<* Di' =%(D' =%(D' =A@BB1BB0B@ A%())?)D' =1:Bvisible*o3>+B#style.visibility<* ]%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<* ]D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<* ]D' =+4 8?HCBCBCBB*k3>'Bstyle.rotation<* ]D' =-g6B fade*<3<* ]Di' =%(D' =%(D' =A@BB1BB0B@ A%())?)D' =1:Bvisible*o3>+B#style.visibility<*]%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*]D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*]D' =+4 8?HCBCBCBB*k3>'Bstyle.rotation<*]D' =-g6B fade*<3<*]+p+0+/ ++0+/ +$   $(  r  S ,  @ `}   r  S  @ `   H  0޽h ? 380___PPT10.4sPa$   $(  r  S   @ `}   r  S  @ `   H  0޽h ? 380___PPT10.4s/$   $(  r  S p  @ `}   r  S D @ `   H  0޽h ? 380___PPT10.5s ]8rtH)Idv\%\ex0.;+K0Mym( Oh+'0T hp    (PREMIUM TAX CALCULATIONSPicauser Fading Grid Tom Racine9m Microsoft Office PowerPoint@ @@̄r@2uGSg  )'    """)))UUUMMMBBB999|PP3f333f3333f3ffffff3f̙3ff333f333333333f33333333f33f3ff3f3f3f3333f33̙33333f333333f3333f3ffffff3f33ff3f3f3f3fff3ffffffffff3ffff̙fff3fffff3fff333f3f3ff3ff33f̙̙3̙ff̙̙̙3f̙3f333f3333f3ffffff3f̙3f3f3f333f3333f3ffffff3f̙3f3ffffffffff!___www 4'A x(xKʦ """)))UUUMMMBBB999|PP3f3333f333ff3fffff3f3f̙f3333f3333333333f3333333f3f33ff3f3f3f3333f3333333f3̙33333f333ff3ffffff3f33f3ff3f3f3ffff3fffffffff3fffffff3f̙ffff3ff333f3ff33fff33f3ff̙3f3f3333f333ff3fffff̙̙3̙f̙̙̙3f̙3f3f3333f333ff3fffff3f3f̙3ffffffffff!___wwweeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee_eeeeeeeeeeeeeeeee_eeeeeeee_eeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee􅦦ee􅦦eeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee_eeeeeeeeee_eeeeeeeeeeeeeeeeeeee_eeeeeeeeee_eeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee_e_eeeeeeeeeeeeee_eeeeeeeee_ee_eeeeee_e_eeeeeeeeeeeeee_eeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee_eee_e_eeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeeee_eeeeeeee_eee_eeeee_eeeeeee_eeee_ee_eeeeeeeeee_eee_eeeeeeeeee_e_e_eee_e_eeeeeee_eeeee_e_eeeeeeee__eeeeeeeeeeeeeeeee_eee_eeeeee_ee_ee_e_e_eeeeeeeeeeeeeeee_eeeee_eeeeeeeeee_eeeeee__e_eeeeeee_eeeeeeeee_eeee_eeeeee_eee_e_eeeee_eeee_eee_eee_e_eeee___eeee_eeeee_e_ee_e_eeeeeeee_ee_eee_eeee_eeeee_ee_e_eeeee_e_eeeee_eeeee_eee_e_eee_eee_e_eeeeeee_e_eee_e_eee__eeeee_eeeee_e_ee_e__eeee_eeeee_ee_eeee_e_eeeee_eeee_ee_eeee_e_eee_e_e_eeeee_eeee_e_eeeeeee_e_e_e_e_eeeee_e_e_e___ee_eeeee_e_eeee__eee_e_e_eee___e_e_ee_eeee_e_B_eee_ee_ee__e_e_eee_eeee_eeeeee____eeeee_e_ee_eee_eee_e__eeeee_eeee_e_eeeeeee_eeBeeeBee_e_e__ee_ee_e_ee_e_eBeeeBee_e_eB_e_B_eeee_e__e_e_Bee_e__e_e_Be__ee_e_eee_eeBe_ee_e_eBeeeBee_ee__ee_e_e_ee_e_eBeeeBee_e_eB_e_B_eeee_e__e_e_Bee_e__e_e_Bee__e__e_BeBe_ee__eeBe_BeB_e__e_e_e_eB_ee?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~     !"#$%&'()*+,-./012345689:;<=>@ABCDEFKRoot EntrydO)Current User?SummaryInformation( UPowerPoint Document(qDocumentSummaryInformation87