What are the best architectural shingles made from? If you’re doing repair work on your home’s roof, it’s important to consider which materials might be best for your climate and budget. These options are among the best-rated shingles for r...This six-year contract covers many aspects of communications technology, including providing access to services from tablets and kiosks for the entire incarcerated population. Beginning January 1, 2023, all telephone audio calls made from an incarcerated person in a California state prison will be free of charge to the incarcerated person and ... Rates are Subject to Change. OASDI maximum base wages are $142,800 for tax year 2021 and $147,800 for tax year 2022. MED does not have a maximum base wage. UPS, Faculty, and Academic Staff employees are eligible after one year or immediately if waiver is approved. Employee cost is based on a formula related to the annual benefits base rate.Nov 10, 2021 · The standard deduction amount for the 2022 tax year jumps to $12,950 for single taxpayers, up $400, and $25,900 for a married couple filing jointly, up $800. Additional Spouse Voluntary GTL. The dependent voluntary GTL premium provides coverage of $10,000 for each eligible dependent regardless of how many dependents are covered. Employee Voluntary GTL and Additional Spouse Voluntary GTL premium is based on the enrolled person's age and benefit coverage level. Out of Pocket RatesSection 4 – Group Term Life Insurance [Jul 2022] 1 Group Term Life Insurance (GTL) District Paid Group Term Life Insurance The cost of district-provided group term life insurance (which includes cafeteria plans) in excess of $50,000 is reported as "other compensation" in Box 1, 3, 5, 16, and Box 12 Code C on the W-2 statement. Using the IRS table, we see that $0.23 per $1,000 is the tax rate owed by our 54-year-old employee. The result is 25 multiplied by $0.23, giving a monthly imputed income of $5.75. Excess coverage ...2. Used Mazda CX 3 2017. AED 56,599. AED 59,111. AED 57,855. 2. Learn about the Mazda CX 3 2023 2.0L GTL FWD in UAE: Get updated car prices, read reviews, ask questions, compare cars, find car specs, view the feature list and browse photos.IRC section 79 provides an exclusion for the first $50,000 of group-term life insurance coverage provided under a policy carried directly or indirectly by an employer. There are no tax consequences if the total amount of such policies does not exceed $50,000. The imputed cost of coverage in excess of $50,000 must be included in income, using ...If an employee's Voluntary Life plan volume is greater than $50,000 and the employee's rate falls below the IRS rates ... 2022 HR Compliance Calendar · Employee ...Sun Life Group Term Life Rates - Effective 1/1/2023 Employee Coverage $300,000 Coverage Limit $200,000 Coverage Limit $250,000 Coverage Limit $10,000 Coverage Limit $25,000 Coverage Limit $350,000 Coverage Limit $400,000 Coverage Limit $75,000 Coverage Limit $100,000 Coverage Limit $50,000 Coverage Limit $150,000 Coverage Limit Group-term life insurance. Group-term life insurance of more than $50,000 is taxed as imputed income. Educational assistance and tuition. Educational assistance (where companies compensate employees for tuition at higher learning institutions) exceeding $5,250 is taxed as imputed income. Debt forgivenessGTL's best-in-class Payment and Deposit Solutions offer correctional facilities an end-to-end system for the timely and secure processing of funds. From lobby kiosks and lockbox solutions to automated telephone payments, we help automate labor-intensive and time-consuming processes while providing seamless, real-time integration across ...Section 4 – Group Term Life Insurance [Jul 2022] 1 Group Term Life Insurance (GTL) District Paid Group Term Life Insurance The cost of district-provided group term life insurance (which includes cafeteria plans) in excess of $50,000 is reported as "other compensation" in Box 1, 3, 5, 16, and Box 12 Code C on the W-2 statement. The amount of group term life coverage that is includible in an employee’s taxable income is offset by the actual contribution made by the employee. The taxable amount is first calculated using Table I costs (on front page) and the actual contribution made by the employee, if any, is subtracted. Several examples follow: Example A.Nov 10, 2021 · The standard deduction amount for the 2022 tax year jumps to $12,950 for single taxpayers, up $400, and $25,900 for a married couple filing jointly, up $800. 9:36 - 14-Dec-2022. The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. with the STANDARD Withholding Rate Schedules in the 2023 Percentage Method Tables for Automated Payroll Systems and Withholding on Periodic Payments of Pen-sions and Annuities that are included in section ...The Consumer Prices Index including owner occupiers' housing costs (CPIH) rose by 6.3% in the 12 months to August 2023, down from 6.4% in July. On a monthly basis, CPIH rose by 0.4% in August 2023, compared with a rise of 0.5% in August 2022. The Consumer Prices Index (CPI) rose by 6.7% in the 12 months to August 2023, down from 6.8% in July.Unless you regularly deal in foreign trade, you probably don’t know much about international exchange rates. These fluctuating rates can affect how your American dollars get turned into foreign money. Find out how exchange rates were create...Cents-per-mile rule. The business mileage rate for 2023 is 65.5 cents per mile. You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee.Aug 14, 2023 · According to a joint report by Google & 2 other firms, India’s telecom sector may grow 6-fold by 2030. This massive growth in the telecom sector is expected to help GTL Infra increase its business and become a profit-making business. Analysts have forecasted that GTL Infra’s share price can reach in the range of Rs 2 to Rs 2.50 by 2030. GTL Inspire tablets provide a complete communication, entertainment, efficiency, and education solution to correctional facilities. Tablets help calm the corrections environment, resulting in an inmate population that is more tranquil, less anxious, and less aggressive. Tablets allow inmates to take on responsibility, such as submitting ...Sep 1, 2022 · After examining the bids, the State invited GTL and Securus to negotiations. Securus submitted a bid of $0.99 per transaction for a 30-minute video, explaining that this represented a per-minute rate of $0.039, below the $.05 NTE. GTL proposed charging $.25 per minute for video calls and $.07 per minute for international calls. Updated September 30, 2023 Reviewed by Eric Estevez Your paycheck and pay stubs contain a variety of information about your income and the amounts your employer deducts from it, such as for taxes...Oct. 18, 2023. American families saw the largest jump in their wealth on record between 2019 and 2022, according to Federal Reserve data released on Wednesday, as rising stock indexes, climbing ...The following are the Ohio individual income tax brackets for 2005 through 2022. Please note that as of 2016, taxable business income is taxed at a flat rate of 3%. The tax brackets were adjusted per House Bill 110. Taxpayers with $26,050 or less of non-business income are not subject to income tax for 2022. For taxable years beginning in 2022:ViaPath Technologies Interstate/International Rates Terms and Conditions Tariff Administrator Page 2 3120 Fairview Park Drive, Suite 300 Falls Church, VA 22042 Posted January 11, 2022 SECTION 1 - TECHNICAL TERMS AND ABBREVIATIONS Ancillary Service Charge - Any charge Customers may be assessed for the use of Inmate calling servicesFind many great new & used options and get the best deals for Side Stand Enlarge Kickstand Enlargement Pad For BMW K1600GT/GTL Bagger 2016-22 at the best online prices at eBay! Free shipping for many products!2022 Rates (per $1,000) Supplemental group term life with AD&D insurance Age Employee Under 25 $0.10 25-29 $0.10 30-34 $0.13 35-39 $0.14 40-44 $0.22 45-49 $0.36 50-54 $0.57 55-59 $0.83 60-64 $1.24 65-69 $2.42 70-74 $ 3.94 75+ $ 7.85 Supplemental spouse group term life with AD&D insurance All eligible ages $0.75 Supplemental dependent2022 GTL Rate 0.21% 0.19% Proportion 52.50000% 47.50000% Financial Reporting No Change from rior ear GASB 75 The following presents the Total OPEB Liability of the employer, calculated using the discount rate of 2.06%, as well as what the Frio County Total OPEB Liability would be if it were calculated using a discount rate that is 1Internal Revenue Code 79 provides for an exclusion from income for group-term life (GTL) premiums only up to $50,000 in coverage. This means that any employer-provided GTL coverage in excess of $50,000 will result in imputed income to the employee. The amount of the imputed income varies by age based on the IRS Table I rates: Employers must ...As a nurse, you have the opportunity to make a great living while helping others. However, it can be difficult to maximize your pay rate in this competitive field. Here are some tips to help you get the most out of your nursing career.Mail Innovations Services. We have the infrastructure, systems and reach to transport mail and parcels through the entire mailing cycle. Whether you're mailing across the country or the world, we integrate with postal systems for final mile delivery. We can provide cost and performance improvements, too. Consistently achieve transit times ...the rates and list of high-cost localities provided in this notice must comply with Rev. Proc. 201948 (or successor). Notice 2021- -52, 2021-38 I.R.B. 381, provides the rates and list of high -cost localities for the period October 1, 2021, to September 30, 2022. SECTION 3. SPECIAL M&IE RATES FOR TRANSPORTATION INDUSTRYThe recovery rate is considered good given that these loans were overdue by around 60 days. ... CBI files FIR against GTL Infra, unidentified officials in connection with an alleged fraud. The Central Bureau of Investigation (CBI) has registered a first information report (FIR) against Mumbai-based telecoms infrastructure provider GTL ...We've compared the Mazda CX-30 2022 2.0L Elite 2WD vs Mazda CX 3 2023 2.0L GTL (FWD) on YallaMotor so you can make a better purchasing decision. ... NEW CAR BRANDS PRICES. Toyota. Hyundai. Bentley. Ford. Kia. Mercedes-Benz. Chevrolet. Nissan. Mitsubishi. BMW. See all Car Prices. New.In March 2021, the California Department of Corrections and Rehabilitation announced a new program in which GTL tablets will be distributed to all California inmates for free to “give incarcerated people the ability to communicate with family, access rehabilitative information and learn new technology.”. CDCR has recently begun installing ...Over the year ended September 2023, the Consumer Price Index for All Urban Consumers increased 3.7 percent (not seasonally adjusted). Food prices were 3.7 percent higher than a year ago, and energy prices were 0.5 percent lower. Prices for all items less food and energy rose 4.1 percent over this 12-month period.1988-1994. Separate mortality rates have been derived for males and females, and the uniform premium table reflects a 50/50 blend of the male and female mortality rates. The resulting mortality projections have been adjusted to reflect a 10 percent load factor. of Group-term Life Insurance Protection.” §1.79-3(d)(2). The group-term life ...Rate of selected violent crimes in the U.S. per 100,000 people in 2022 and change from 2021/19. ... Rates for both crime types have come down in 2022 but remain above pre-pandemic levels.An indictment accused him of strangling Cynthia Lynn Berry with a shoelace on Feb. 20, 2022. He faces felonious malice murder, aggravated assault and murder. He's since pleaded not guilty in the case.The global Gas-to-liquid (GTL) market was valued at USD 54 million in 2020 and it is expected to reach USD 70 million by the end of 2027, growing at a CAGR of 3.7% during 2021-2027. Corporate ...Your effective tax rate is not your tax bracket, but is probably best described as an "average" tax rate pertaining to the federal income taxes you pay. Best Wallet Hacks by Laurie Blank Updated November 10, 2021 Some links below are from o...For married couples filing jointly, the standard deduction is $27,700 for 2023, up from $25,900 in the 2022 tax year. That's an increase of $1,800, or a 7% bump. For single taxpayers and married ...DE DOC GTL Phone Rates; Minnesota. MN DOC GTL Contract Release 2019-2024; MN DOC GTL Phone Rates 2019; Maryland. 2012 Maryland-GTL Inmate Phone Proposal; MD DPSCS GTL Signed Contract 2019 - 2022; Colorado. CO DOC GTL Contract Amendment 2 Through 7-31-2020; CO DOC GTL Contract Amendment 1 Through 7-31-2020; CO DOC GTL Contract Ext Through 7-31-2020Oct 28, 2021 · Rates are Subject to Change. OASDI maximum base wages are $142,800 for tax year 2021 and $147,800 for tax year 2022. MED does not have a maximum base wage. UPS, Faculty, and Academic Staff employees are eligible after one year or immediately if waiver is approved. Employee cost is based on a formula related to the annual benefits base rate. ViaPath Technologies Interstate/International Rates Terms and Conditions Tariff Administrator Page 2 3120 Fairview Park Drive, Suite 300 Falls Church, VA 22042 Posted January 11, 2022 SECTION 1 - TECHNICAL TERMS AND ABBREVIATIONS Ancillary Service Charge - Any charge Customers may be assessed for the use of Inmate calling servicesOct 28, 2021 · Rates are Subject to Change. OASDI maximum base wages are $142,800 for tax year 2021 and $147,800 for tax year 2022. MED does not have a maximum base wage. UPS, Faculty, and Academic Staff employees are eligible after one year or immediately if waiver is approved. Employee cost is based on a formula related to the annual benefits base rate. 2. Used Mazda CX 3 2017. AED 56,599. AED 59,111. AED 57,855. 2. Learn about the Mazda CX 3 2023 2.0L GTL FWD in UAE: Get updated car prices, read reviews, ask questions, compare cars, find car specs, view the feature list and browse photos.Nov 8, 2021 · Group-term Life Insurance Monthly Taxable Income: $0.06 X 50 = $3. Group-term Life Insurance Annual Taxable Income: $3 X 12 = $36.00. William’s annual taxable income for insurance is $36.00. Group-term Life Insurance Monthly Taxable Income: $0.43 X 50 = $21.50. Group-term Life Insurance Yearly Taxable Income: $21.50 X 12 = $258.00 NEW YORK, Feb. 28, 2022 /PRNewswire/ -- S&P Global (NYSE: SPGI) ("S&P Global" or the "Company") and IHS Markit earlier today announced the completion of their approximately $140 billion 1 merger, creating a leading information services provider with a unique portfolio of highly complementary assets. With the transaction completed, S&P …The monthly Group-Term Life Report lists all enrolled workers along with their respective imputed income and FICA or SECA ... rate for 2023 is 15.3%. ... 11/28/2022 2 ... The projections used are taken from the Greater London Authorities (GLA) population projections published in January 2023. ONS monthly births data up to and including June 2022 and School Census data up to and including January 2023 have been used as normal. All projections are subject to uncertainty as they depend on the …Who needs to report Group Term Life and what amounts should be recorded. How do I add Group Term Life to an employee’s W-2. To add the Group Term Life amount to an employee’s W-2, you must record the amount on a payroll check. When should I process Group Term Life amounts. You can record the amounts: ViaPath Technologies Interstate/International Rates Terms and Conditions Tariff Administrator Page 2 3120 Fairview Park Drive, Suite 300 Falls Church, VA 22042 Posted January 11, 2022 SECTION 1 - TECHNICAL TERMS AND ABBREVIATIONS Ancillary Service Charge – Any charge Customers may be assessed for the use of Inmate calling servicesThe Group Term Life Insurance (GTLI) benefit is administered by the State Employees' Assurance Department (SEAD) Boards. The GTLI benefit provides coverage ...1988-1994. Separate mortality rates have been derived for males and females, and the uniform premium table reflects a 50/50 blend of the male and female mortality rates. The resulting mortality projections have been adjusted to reflect a 10 percent load factor. of Group-term Life Insurance Protection.” §1.79-3(d)(2). The group-term life ...Oct 13, 2023 · GTL Life Select Graded Whole Life – with Chronic and Terminal Illness Accelerated Living Benefits. Issue ages 18-85; Short-Term Home Health Care. Riders: Accident & Sickness Hospitalization (31-Day/$15 Base Benefit), Critical Accident, Ambulance, Dental/Vision; Home Care Secure. Rider: Simple 3% Inflation; Aging at Home Association We've compared the Renault Duster 2022 2.0L LE (4x4) vs Mazda CX 3 2023 2.0L GTL (FWD) on YallaMotor so you can make a better purchasing decision. ... NEW CAR BRANDS PRICES. Toyota. Nissan. Kia. Mitsubishi. Hyundai. Honda. Mercedes-Benz. Ford. BMW. Jeep. See all Car Prices. New.It showed that Black poverty nearly doubled between 2021 and 2022, while the Latino rate rose from 12.6% to 21.6%. Among children of all races and ethnicities, the rate soared from 7.5% in 2021 to ...Group-term life insurance. Group-term life insurance of more than $50,000 is taxed as imputed income. Educational assistance and tuition. Educational assistance (where companies compensate employees for tuition at higher learning institutions) exceeding $5,250 is taxed as imputed income. Debt forgiveness Stock market investors have had a good run in 2023 following last year’s massive selloff. The S&P 500 has climbed about 14% this year — much improved from 2022, when the index lost nearly one-fifth of its value. Although stocks have gone mostly sideways since late July, things could improve in ...2.4 Global Generation IV Reactor Industry Ranking 2021 VS 2022 VS 2023. ... Cost Structures, Growth rate Forecast to 2031 | 144 Pages Report ... Gas-to-liquid (GTL) Market Pointing to Capture ...Group-term life insurance. Group-term life insurance of more than $50,000 is taxed as imputed income. Educational assistance and tuition. Educational assistance (where companies compensate employees for tuition at higher learning institutions) exceeding $5,250 is taxed as imputed income. Debt forgiveness Each state has a range of SUTA tax rates ranging from (0.65% to 6.8%). Employers will receive an assessment or tax rate for which they have to pay. Some states have their own SUTA wage base limit. The wage base limit is the maximum threshold for which the SUTA taxes can be withheld. In case the employer starts a new business, the states provide ...Key Takeaways. Group term life insurance (GTL) is a common benefit provided by employers. Coverage can also be extended to employees' spouses or dependents. Your employer may pay the premiums for ...So far, most viewers subscribing to Netflix after the password crackdown have opted for the ad-free plans, analysts said. Its standard plan with ads costs $6.99 a month, while the ad-free plans ...The seven federal income tax brackets for 2022 and 2023 are 10%, 12%, 22%, 24%, 32%, 35% and 37%. Your bracket depends on your taxable income and filing status.If an employee's Voluntary Life plan volume is greater than $50,000 and the employee's rate falls below the IRS rates ... 2022 HR Compliance Calendar · Employee ...The maximum coverage amount for the voluntary scheme is up to $1,000,000 for Group Term Life and $1,000,000 for Group Personal Injury (previously known as Group Personal Accident). Even after your …ViaPath Interstate and International calling rates, terms, and conditions effective January 9, 2023 Telmate (ViaPath) Interstate and International calling rates, terms, and conditions effective January 9, 2023. Deposit Funds Now! ... GTL is the corrections industry's trusted, one-stop source for integrated technology solutions, delivering an ...Rate of selected violent crimes in the U.S. per 100,000 people in 2022 and change from 2021/19. ... Rates for both crime types have come down in 2022 but remain above pre-pandemic levels.Sun Life Group Term Life Rates - Effective 1/1/2023 Employee Coverage $300,000 Coverage Limit $200,000 Coverage Limit $250,000 Coverage Limit $10,000 Coverage Limit $25,000 Coverage Limit $350,000 Coverage Limit $400,000 Coverage Limit $75,000 Coverage Limit $100,000 Coverage Limit $50,000 Coverage Limit $150,000 Coverage Limit"GTL" stock predictions are updated every 5 minutes with latest exchange prices by smart technical market analysis. Q&A about "500160" projections. Unlock ...The social security wage base limit is $160,200.The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2022. There is no wage base limit for Medicare tax.Social security and Medicare taxes apply to the wages of household workers you pay $2,600 or more in cash wages in 2023. Social security and Medicare taxes apply to ...When it comes to buying a dishwasher, it’s important to choose one that will provide you with the best performance and reliability. The best way to do this is by looking at dishwasher ratings. Dishwasher ratings are a great way to compare d...Get prices, comps, alerts and more on this 2022 Jaguar F-Type P300 Coupe for sale at Catawiki Classic Cars . MARKETS AUCTIONS DEALERS GARAGE BLOG ... 1982 Renault 5 GTL 63,196 km (39,268 mi) · Manual · LHD · Original & Highly Original Spain. FOR SALEFind out more about the 1 July 2022 changes to part-time employee and other entitlements under the Social, Community, Home care and Disability ... 6am and 8pm is paid at the employee’s minimum hourly rate of pay unless it attracts one of the following penalty rates: Hours of work Full-time and part-time Casual; Outside the span ...For any questions regarding our calling options, friends and family members should call GTL at 877.650.4249. How can I have an inmate call me or how do I receive calls from an inmate? If you receive a high number of collect calls, you may have reached the billing limit allowed by your local phone company. Once you reach a maximum phone bill ...Find many great new & used options and get the best deals for Glarry Electric Guitar Square Case for GST GTL 170 SG Guitars Hard Case at the best online prices at eBay! Free shipping for many products!Group-term Life Insurance Monthly Taxable Income: $0.06 X 50 = $3. Group-term Life Insurance Annual Taxable Income: $3 X 12 = …Group term life insurance is a taxable economic benefit that must be included in an employee's reportable gross income. Generally, the first $50,000 of coverage is income tax free. Any coverage in excess of $50,000 is taxable. If the employee contributes to the coverage, the amount contributed is deducted from the taxable portion of the ...Group term life insurance is a taxable economic benefit that must be included in an employee's reportable gross income. Generally, the first $50,000 of coverage is income tax free. Any coverage in excess of $50,000 is taxable. If the employee contributes to the coverage, the amount contributed is deducted from the taxable portion of the ...We've compared the Mazda CX-30 2022 2.0L Elite 2WD vs Mazda CX 3 2023 2.0L GTL (FWD) on YallaMotor so you can make a better purchasing decision.2. Used Mazda CX 3 2017. AED 56,599. AED 59,111. AED 57,855. 2. Learn about the Mazda CX 3 2023 2.0L GTL FWD in UAE: Get updated car prices, read reviews, ask questions, compare cars, find car specs, view the feature list and browse photos.Important Notices - learn more here. Effective Dec 28, 2022: Please be advised, once created, your Friends and Family account will become inactive and is subject to forfeiture after 180 consecutive days of inactivity or non-use unless such time is shorter or longer based on governing law or contract.Aug 28, 2023 · Term Life Insurance Rates by Age and Term Length for Men*. Age. Monthly Rates for a 10-Year Term. Monthly Rates for a 15-Year Term. Monthly Rates for a 20-Year Term. Monthly Rates for a 25-Year Term. 20. $35.50. Bisnis.com, JAKARTA – Pemerintah segera menaikkan tarif commuter line atau KRL per April 2022 dari semula Rp3.000 menjadi Rp5.000.. Kasubdit Penataan dan …No Reserve: 1989 Audi 100 5-Speed for sale on BaT Auctions sold for $2,200 on May 9, 2019 (Lot #18,690) Bring a Trailer. Best Selling engine water pump for AUDI 100 (44, 44Q, C3) OEM DP306-S China AUDI water pump, car water pump. RE: Former press fleet Audi 100 Avant for sale Page General Gassing PistonHeads UK. Audi 100 Avant C3 1983 …9:36 - 14-Dec-2022. The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. with the STANDARD Withholding Rate Schedules in the 2023 Percentage Method Tables for Automated Payroll Systems and Withholding on Periodic Payments of Pen-sions and Annuities that are included in section ...Since the beginning of the program, GTL has provided over 100 million free calls, messages, and video visits, which, in addition to reduced call rates, has saved friends and family over $50 million. Free communications help maintain meaningful connections between families separated by incarceration and provide a level of communication that is ...Watch Dylan’s tips on what to do and what not when replacing your lost BMW key fob.Skip to the part which interest you, Mar 1, 2021 · As part of a new six-year contract with Global Tel*Link Corporation (GTL), telephone calls, We've compared the Mazda CX 3 2023 2.0L GTL (FWD) vs Subaru XV 2022 2.0L-S EyeSight on YallaMotor so you can make a, Mail Innovations Services. We have the infrastructure, systems an, Find many great new & used options and get the best deals for Glarry Electric Guitar Squ, If an employee's Voluntary Life plan volume is greater than, Unless you regularly deal in foreign trade, you probably don’t know much, DAKSHIN HARYANA BIJLI VTTRAN NIGAM From Sales Circular No. D-14l, We've compared the Mazda CX-30 2022 2.0L Urban AWD vs Mazda CX, The International Monetary Fund (IMF) is predicting global econ, 2022 Rates (per $1,000) Supplemental group term life wi, We've compared the Renault Duster 2022 2.0L LE (4x4) vs Mazda CX 3 , 2. Used Mazda CX 3 2017. AED 56,599. AED 59,111. AED 57,855. 2., of group term life insurance are also subject to the same requiremen, The business mileage rate for 2023 is 65.5 cents p, FEATURES. Price Comparison. Price Comparison: Renault Duster 2022 , GTL also agreed to pay approximately $250,000 to cover , * Above rates include all costs except applicable Federal, Sta.