Payroll Overpayment Challenges: Legal and Practical Implications – Live

Type of Overpayments
• Regular Pay/Bonuses
• Loans/Advances
• Noncash Overpayments

Tax Considerations
• Overpayments in the Current Year
• Overpayments in a Prior Year
• Year-End Reporting

Federal and State Law
• Minimum Wage
• State Laws
• Methods of Repayment

• AIPB 1.0
• This program is acceptable for 1.0 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
• CPP/FPC
• Lorman Education Services is an approved provider through the American Payroll Association. This seminar is approved for 1.0 RCHs. PLEASE NOTE: To receive credit through the American Payroll Association for this program you MUST attend the program in its entirety and use the streaming option, as well as enable (and complete) the required progress checks.
• AR CLE 1.0
• This course has been approved for 1.0 hours of CLE by the Arkansas CLE Board.
• Arizona CLE 1.0
• The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.0 hours toward your annual CLE requirement for the State Bar of Arizona.
• CA MCLE 1.0
• Lorman Business Center, LLC. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.0 CLE hours of participatory credit.
• CT CLE 1.0
• Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.0 CLE credit(s).
• GA CLE 1.0
• This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.0 CLE hours.
• HI CLE 1.0
• This program was approved by the Hawaii State Board of Continuing Legal Education for 1.0 CLE credit hours.
• MN CLE 1.0
• This program has been approved by the Minnesota Board of Continuing Legal Education for 1.0 hours of credit.
• MO CLE 1.3
• This program has been approved by the Missouri Bar for 1.3 hours of CLE.
• MS CLE 1.1
• This program has been approved by the Mississippi Commission on Continuing Legal Education for a maximum of 1.1 credit hours.
• NC CLE 1.0
• This program has been approved by the North Carolina State Bar Board of Continuing Legal Education for 1.0 CLE hours.
• NH MCLE 1.0
• NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 60 Minutes.
• NJ CLE 1.3
• This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.3 hours of total CLE credit.
• NV CLE 1.0
• This program has been approved by the Nevada Board of Continuing Legal Education for 1.0 CLE hours.
• OH CLE 1.25 (Pending)
• This course has been submitted to the Supreme Court of Ohio Commission on Continuing Legal Education for 1.25 CLE hours. Approval pending.
• PA CLE 1.0
• This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.0 hours of substantive law, practice and procedure CLE credit.
• RI CLE 1.0
• This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.0 hours of CLE credit.
• TN CLE 1.08
• This program has been approved as a distance learning format by the Tennessee Commission on Continuing Legal Education for a maximum of 1.08 hours of credit.
• VT CLE 1.0
• This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.0 hours of CLE credit.
• WA CLE 1.0
• This program has been approved by the Washington State Board of Continuing Legal Education for 1.0 hours of Law & Legal Procedure credit.
• WI CLE 1.0
• This program has been approved by the Board of Bar Examiners for 1.0 hours for use toward the Wisconsin Mandatory CLE requirement.
• WV MCLE 1.3
• This program has been approved by the West Virginia State Bar MCLE Commission for 1.3 MCLE hours.
• HR Certification Institute 1.0
• This program has been approved for 1.0 (General) recertification credit hours toward aPHR(TM), aPHRi(TM), PHR®, PHRca®, SPHR®, GPHR®, PHRi(TM) and SPHRi(TM)recertification through HR Certification Institute® (HRCI®). For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.
• SHRM 1.0
• Lorman Education Services is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for 1.0 PDC(s) for the SHRM-CP or SHRM-SCP.
• CPE 1.2 including Personnel/HR 1.2

Dayna J. Reum

• Currently the director of payroll operations at a major medical center in Chicago
• Has been heavily involved in the payroll field for more than 17 years
• Starting as a payroll clerk at a small Tucson company, she moved on to be a payroll team leader at Honeywell Inc.
• During her time at Honeywell Inc., she obtained her FPC (Fundamental Payroll Certification) through the American Payroll Association
• Received several merit awards for customer service and acquisitions and divestiture
• Taught at the Metro Phoenix American Payroll Association meetings and the Arizona State Payroll Conference
• CPP (Certified Payroll Professional) through the APA
• Serves on the National American Payroll Association on the National Strategic Leadership Task Force, Government Affairs Task Force (PA local tax subcommittee)
• Received a citation of merit for her service along with being a gold pin member of the APA
• Certified in HR hiring and firing practices and is a Six-Sigma Greenbelt