Revit OpEd

DECEMBER 22, 2017

Modification of limitation on excessive employee remuneration: Under current law, an employer generally may deduct reasonable compensation for personal services as an ordinary and necessary business expense. Code Section 162(m) limits the deductibility of compensation expenses in the case of publicly traded corporate employers.

Employment 85

Employment Compensation Agreement Income 85

Job Order Contracting

FEBRUARY 20, 2018

project task/line item, a full description in plain English, a unit of measure and a corresponding unit price, including labor, material, and equipment details, and an associated approved contractor coefficient are to be the basis for Contractor compensation. Insurance, fringe. The line item categories are: Taxes. Field Office Expense.

Contract 100

Contract Organization Change Orders Overhead 100

Green Building Law Update

DECEMBER 27, 2017

COBRA: The Consolidated Omnibus Budget Reconciliation Act is a 1985 Federal law that requires employers to offer continued health insurance coverage to terminated employees and their beneficiaries. Collective Bargaining: One or more unions meeting with representatives from an organization to negotiate labor contracts.

Employment 247

Employment Compensation Insurance Discrimination 247

Construction Cost Estimating

JULY 1, 2014

Fringe Benefits - labor cost elements which are provided to pay for benefits received by workers, such as health insurance, pension, training, etc. Bond - in construction, a performance bond is a surety bond issued by an insurance company or a bank to guarantee satisfactory completion of a project by a contractor.

Estimating 45

Estimating Construction Products Overhead 45

Buisness Facilities Contributed Content

APRIL 15, 2014

The exceptions are for financial institutions, financial institution groups, and insurance companies that have a maximum business privilege tax of $3,000,000. This credit can also be claimed against the insurance premium tax, the oil and gas production and property taxes, the fisheries business and landing taxes, and the mining license tax.

Income 108

Income Finance Zoning Employment 108

Buisness Facilities Contributed Content

MARCH 21, 2014

Lenders negotiate their own fees and the USDA charges 2 percent of the guaranteed amount as a one-time fee. CORPORATE BUSINESS TAX EXEMPTIONS: Available for: All insurance companies, Connecticut incorporated and non-Connecticut incorporated. See www.doleta.gov/business/incentives/opptax/.

Income 75

Income Finance Zoning Equipment 75

Building Information Management

APRIL 24, 2016

The Owner will be required to deliver such materials to the job site or compensate the Contractor for providing labor to deliver Owner-furnished materials to the job. Labor costs will be reimbursed to the Contractor at the unit price rate multiplied by the Contractor negotiated coefficient(s). Subcontracts.

Contract 40

Contract Contractors Materials Site 40