Many companies use independent contractors to slash payroll taxes and the high cost of fringe benefits. But using outside workers can result in other problems. It's no secret that Uncle Sam wages battle with businesses over freelancers. And the situation is getting worse. The following tips from McLean, Koehler, Sparks and Hammond can help.

In recent years, many workers have turned to a career of consulting. The IRS is on the lookout for companies that use these consultants improperly—especially those that lay off workers and then hire them back as independent contractors to cut labor costs.

Tactics like that don't go over well at the tax agency, so it published guidelines on how auditors should analyze consultants and independent contractors. Often, an audit of the worker means the companies that hire them are also scrutinized by the IRS. To check on what IRS has to say, go to http://www.irs.gov/newsroom/article/0,,id=173423,00.html.

If your independent contractors are legitimately independent, there's no problem. But if they're employees in disguise, the IRS can "reclassify" them as employees and you're slapped with hefty bills for back taxes, plus interest and penalties. And audits by state agencies are also common and frequently occur when freelancers apply for unemployment compensation.

Your company's pension plan isn't immune either. As independent contractors, workers are generally excluded from retirement plan contributions. If the IRS reclassifies them, your company may be penalized and your qualified plan might be disqualified.

To stay on the safe side, consult your tax adviser and make sure freelancers sign contracts that specify:

• They are not employees for federal income tax purposes and are responsible for paying their own Social Security and Medicare taxes.
• They are not entitled to employee benefits and are not covered by workers' compensation.

Have your regular employees sign contracts, too. By varying the two types of documents, you can make the case that both categories of employees perform different tasks.
Here are four more tips to safeguard your company:

1. Consistently treat all workers performing similar tasks as either independent contractors or employees. If contractors must wear ID badges or use company vehicles make sure their contracts explain why. For example, the policy was instituted after customers expressed safety concerns about deliveries in unmarked cars.
2. Give outside workers considerable discretion about how and when they perform their duties. In general, independent contractors must control the way they get the job done.
3. Send each contractor a Form 1099 showing non-employee income if you pay $600 or more in a calendar year.
4. Don't supply freelancers with services you give employees. Some companies have run into trouble with the IRS for providing contractors with office space, computers, cars and other perks. Independents generally furnish their own tools and materials.

So what if you do rehire some laid-off employees as independent contractors? It's difficult—but still possible—to classify them as contractors. But don't let freelancers work in your office and give them new titles. For example, your retained employees might be staff representatives while your new workers are outside service agents.

There's nothing illegal about rehiring former workers as freelancers. You just have to make sure you structure the deals properly so you don't have the IRS breathing down your neck. For more information, please contact ICCFA general counsel Bob Fells at 1.800.645.7700 or e-mail at rfells@iccfa.com.

Reminder: Columbia University Seeks Pandemic Survey Data from ICCFA Members

Earlier this year, the ICCFA was contacted by researchers at Columbia University's Mailman School of Public Health concerning a proposed survey of death care professionals to assess their preparedness in the event of a high fatality pandemic event. A high fatality pandemic will place enormous burdens on the death care and funeral service profession as a whole, although the ability and intentions of individuals within our sector are largely unknown. Selected ICCFA members participated in testing an initial draft survey during the summer and provided recommendations for revisions.

Researchers from Columbia University have finalized the areas of inquiry and are now conducting a large, national, web-based survey to assess the pandemic preparedness of the sector. The ICCFA is asking our members to please take a few minutes of your time to help with this important research by following this link to complete the survey: http://www.surveymonkey.com/s.aspx?sm=2BTovmQ2tMJiS3n8ND3S5g_3d_3d.

The survey is confidential, entirely voluntary and should only be answered once. The Columbia researchers have requested that you forward the survey link to your colleagues and seek their participation as well. If you have any additional questions about this survey, please contact Dr. Robyn Gershon, Department of Sociomedical Sciences, Mailman School of Public Health, Columbia University, at rg405@columbia.edu or at 212.305.1186.

Donations to ICCFA Educational Foundation Tax-Deductible

Looking for a charitable tax deduction? Consider a donation to the ICCFA Educational Foundation before December 31. Over the past two years the foundation has provided financial assistance to industry professionals who could not otherwise attend career-advancing training and educational sessions at ICCFA University. This is your chance to provide educational opportunity to colleagues in need of assistance and receive a tax deduction for you or your company. For more information, reply to this message and you will receive a detailed e-mail response.

Our ideal candidate has their Washington insurance license and previous cemetery managerial experience leading a sales team. Benefits include salary + commission, medical, dental, vision, vacation, sick and 401K plan. Please e-mail resume to: patty@newtacoma.com or contact Jack Harding at 253 564-1311.

Sales Manager, Family Service Division Managers and Field Force Division Managers
GRS is growing again!

Gibraltar Remembrance Services is on the grow again and we are looking for a Sales Manager, Family Service Division Managers and Field Force Division Managers for new location in the Midwest and expansion of our Seattle operations of the USA.

Our Sales Managers and Division Managers ALL earn in excess of $100,000. Some exceed that mark handsomely.

We are looking for a track record of:

• Strong Leadership Skills
• Aggressive Work Ethic
• Integrity
• Vision (ability to identify opportunity and sell the vision)
• Ability to Recruit and Train a Large Sales Team
• Experience in lead development
• Consistent Performance and Growth

We Offer:

• Best Compensation Plan in the Profession
• Full Line of Fringe Benefits including 401K with Company Match
• A Preneed Sales Driven Corporate Philosophy
• Opportunity for Career Advancement
• Effective Sales and Training Materials
• Relocation Program

For more information in an informal and confidential chat call Gary Osborne at 713-702-2886 (cell) or send a brief e-mail to GOsborne@RemembranceSvcs.com. I do not need a formal resume but a brief work history or comments about what you are seeking would be helpful to our discussion.

For Sale
Perpetual care cemetery, located approximately eighteen miles northwest of Fort Worth, Texas.

Includes:

• 10 acres dedicated land with approximately 4,000 spaces available
• Approximately 25 additional adjacent acres
• Mausoleum/ chapel/ office building
• Maintenance and storage building
• 2 tractors, one with 36" backhoe
• 10 X 6 dump trailer
• Zero turn mowers and miscellaneous equipment
• Perpetual care trust fund fully funded and continues to receive #1 audit rating from the Texas Banking Commission.

Asking Price: Open
Contact Betty Haas at bjh@citbroadband.com for more details or information.

Two Cemeteries For Sale
"New" asking price $275,000.00. Franklin, Virginia, and Emporia, Virginia (30 minutes apart); $250,000.00 in receivables, $400,000.00 in trust accounts. Due to owner health issues we are doing a drastic reduction in price. Take advantage of this great opportunity. E-mail inquiries to acc@gamewood.net, or fax to 434.822.1647, or call Gary Hall at 434.250.6121. To view pictures go to www.myspace.com/accinc.

Jump Start Your Sales Management Career
Is NOW the time to JUMP START your sales management career or take it to the next level?

NorthStar Memorial Group is a DYNAMIC and growing company with locations throughout the U.S. Take charge of your future by joining our team at Floral Haven, a premier property in Oklahoma, where you will build and supervise your own sales force. We are looking for TOP SALES PRODUCERS and CURRENT SALES MANAGERS who want to increase their earning potential!

Great benefits including health, 401k and life!

Position yourself for success! Send your resume today to gdaniel@fhaven.com or, for more information, contact Donna Wagner @ (918) 894-8808. We respect your need for confidentiality.

Sales Manager
We are looking for a selling sales manager who has a pro-active approach for pre-need mausoleum sales, is capable of establishing community awareness in the surrounding communities of the cemetery, as well as establish mutual business relationships with area professionals to service residents on a broader spectrum of needs. Daily and weekly responsibilities require the sales manager to meet and counsel area families regarding the advantages of preplanning, in addition to assisting with the on-site training and motivation of sales counselors in order to grow the number of pre-need sales for their cemetery.

RESPONSIBILITIES:

• Hands on sales approach
• Motivate and encourage a healthy competitive spirit
• Earn a six figure + income

REQUIREMENTS:

• 2 years successful cemetery sales management experience
• High energy, results oriented

Visit our Web site to see the country's most beautiful and sought-after mausoleums!All responses are kept confidential
Contact Jill Baum, Memorial Properties, 1.888.662.9600
E-mail your resume to
Memprop@aol.com
www.MemorialProperties.com
Opportunities available in Savannah, GA and NJ

Combination Locations: Funeral Home/Cemetery; Sales Managers
Our top Sales Director/Managers easily earn six figures annually. We are looking for a highly motivated individual who can lead and manage a team of trained professionals.We currently have Sales Director positions available in the Midwest Region If you are seeking a career with a future, we offer the following:

• Outstanding Compensation Package including a base salary
• 401K / Profit Sharing
• Complete Health Package including Medical, Dental & Vision care
• Limited travel

Interested persons should e-mail dfarrow@stei.com or call Doug Farrow @ 816.353.5091.

Responsibilities include the following:

• Implement and supervise the sales program in such a manner as to achieve and exceed sales plans with established budgets.
• Recruit, hire and field train new sales counselors.
• Supervise activities of established and new sales counselors and managers to secure sales goals, maximize individual performance and maintain established minimum achievement levels.
• Conduct sales meetings daily with full staff with the objectives of educating, informing and inspiring through participative involvement.
• Control distribution and follow-up of company generated sales opportunities (leads) (call-ins, walk-ins, reply cards from mailings, reload card assignments, etc.) and prepare reports showing results achieved on any and all such leads on a weekly/monthly basis.
• Audit sales proficiency and quality by periodic review of each counselor and manages complete sales presentation. Such review should also assure that the company "story" is being told in an honest and accurate manner consistent with the company's service philosophy.
• Assist sales personnel to learn and maintain an acceptable level of In-field activity by periodic review of such activity.
• Maintain a level of personal sales activity necessary to achieve established personal production goals.
• Perform related duties as required.

Job Requirements

• Minimum High School Diploma or equivalent -- Some College Preferred!
• Valid Driver's License
• 2 yr Previous Cemetery Sales Management experience a must
• Above average communication skills
• High level of compassion and integrity
• Problem solving skills
• Ability to multi-task and set priorities
• Must be able to manage his/her own time and organize each day's activities without constant supervision

General Manager; Licensed Funeral Director
If you are seeking an outstanding opportunity to take charge of a premier multiple location funeral business that offers a great opportunity to personally grow and develop a strong employee staff, then this is the opportunity you've been searching for.

We are looking for an experienced manager with at least 5 to 7 years experience managing multiple locations with a minimum annual call volume of 1500 call to manage this multiple funeral home operation in Riverside County, CA. Candidate should possess strong leadership qualities and a focus on customer satisfaction.

We offer a competitive salary, healthcare benefits, 401K, paid vacation and Life Insurance. Compensation also includes an incentive plan tied to customer satisfaction and business results.

Please send your resume along with salary history to Lisa at Ldstreiff@comcast.net.

Memorial Garden Cemeteries for Sale
My name is Milton Marshall, and I am the sole owner of two Memorial Garden cemeteries for over 36 years. I am 75 years old and I am ready to retire! The properties are conveniently located only 35 minutes apart, one in Hopkinsville, Kentucky and the other in Clarksville, Tennessee. I am presenting these cemeteries for sale to professional individuals or companies that will continue to serve these communities while achieving their own business goals.

Thank you for visiting this site: www.cemeteryforsale.com

You are welcome to contact me by e-mail or phone:
Milton Marshall
milton@cemeteryforsale.com
270-887-3549

Place your classified advertisement with ICCFA today!

• ICCFA Wireless classified ads cost $80 and must be prepaid.
• Ads run in two consecutive issues, and include free placement on the ICCFA Web site for four weeks.
• Ads include a link to the company Web site and/or e-mail at no charge.
• Ads with a box number for confidential reply are available for an additional $15.
• Ads must be no longer than 250 words.
• ICCFA reserves the right to limit the number of ads per issue on a first-come, first-served basis.
• All advertising is subject to the publisher's approval; advertisers assume liability for all content of advertisements printed and for any claims arising therefrom against the publisher.

  For more information or to place an ad, contact Rick Platter at rickp@iccfa.com or call 800.645.7700. See more classified ads at www.iccfa.com/classifieds.

ICCFA Supply Link Allows Easy Buyer's Guide Searching
The ICCFA Supply Link, an online buyer's guide members can use to easily search for products and services from the convenience of their computers, can be accessed directly from the ICCFA home page. The Supply Link offers a "Search" function whereby members can search according to product type or company name and can be limited to a state or to a certain radius distance from a specified city or ZIP code. Users also can narrow their search to include only ICCFA-member companies. Suppliers that are ICCFA members and exhibitors are identified as such in their listings.

ICCFA News Page
The ICCFA News Page takes you to sources throughout the world for industry news and updates. It brings you the most comprehensive selection of funeral service and cemetery news available anywhere, along with frequently updated general news items related to national and world events. The News Page reports the news before anyone else and is one of the most visited page on the ICCFA Web site. Stop in each day and you'll see why.

Music Licensing
The 2009 Music Licenses are available for just $248 per property, no additional fees. Covers ASCAP, BMI and SESAC. Any U.S. funeral home, cemetery or related business is eligible for membership as a Music License Member. Licensing directly with the agencies this year would cost nearly $600 per location, so this price—which requires no additional membership fee—is still the lowest available to the industry.

Tax-Related Questions
ICCFA members now also have access to an attorney for tax-related questions regarding trust earnings, care fund allocations, capital gains, investments and more. The ICCFA has retained Leslie Schneider, CPA, a tax attorney with Ivins, Phillips & Barker in Washington, DC, for telephone consultations for up to 20 minutes with no obligation. To take advantage of this member benefit, call Schneider at 202.393.7600.

ICCFA Insurance Program

Administered by Alliant Insurance Services, this program allows members to purchase commercial property and casualty insurance -- including general liability, commercial property, automobile liability and physical damage, umbrella liability, professional liability, workers compensation, employee benefits and more—at rates they probably would not be able to afford on
their own. For details, call 800.390.9099.

HR Law Benefit
Through an unprecedented new benefit program, ICCFA members can now access free legal consultations regarding labor relations, human resource management and employment law. Attorney Michael Pepperman of the Labor Relations and Employment Law department at Obermayer Rebmann Maxwell & Hippel LLP (ORM&H), is available to address questions on topics ranging from hiring and firing, to employee privacy and workplace violence, to wages and hours, to equal employment opportunity and wrongful discharge issues. Michael Pepperman, Esq., has spoken on labor and employment issues at several ICCFA conferences and regional industry meetings. To take advantage of this benefit, please call 215.665.3032.

ICCFA Introduces New Sales Training Programs
ICCFA introduces new sales training programs by sales trainer and professional speaker Gary O'Sullivan, CCE. O'Sullivan's two latest products include a 10 DVD Series—The Power to Sell Preneed, and a training support system called the GoSell System. Both products provide sales managers with tools and training strategies that will help them to strengthen and motivate their teams. For more details or to place an order, call the ICCFA at 800.645.7700.

ICCFA Internet Expo
The ICCFA Internet Expo is the largest online exposition in the cemetery and funeral service industry. Cemetery and funeral home owners and operators will find 300+ providers in more than 100 product and service categories. Exhibit space is provided as a free, exclusive benefit to all ICCFA supplier and professional members. Check it out today!

Fraud Prevention & Detection Consultation Service
ICCFA has retained the services of veteran fraud investigator Robert A. Garvey Jr., CPA, CFE, CrFA, CVA, to serve as a consultative resource for members' employee theft and fraud concerns. The new member benefit, the "Fraud Investigation and Deterrence Consultation Service" or FIDCS, will allow members to discuss by telephone any issues or concerns related to suspected fraudulent activity or a desire to put systems and controls in place at their locations to deter such activity. There is no cost to ICCFA members in good standing to utilize this benefit. The number to call is 866.649.1902.

Legal Advice on Cremation Concerns
Courtesy of the ICCFA Government and Legal Fund, ICCFA members now have access to pre-paid legal advice on cremation-related issues. Through this exclusive member benefit, the association has retained Poul H. Lemasters, Esq., of Lemasters Consulting in Cincinnati, Ohio. Poul is an attorney and licensed funeral director, and members in good standing may call him at 513.407.8114 to discuss cremation concerns for up to 20 minutes at no charge.

FTC 'Red Flag' Compliance Program
ICCFA now offers members a sample compliance program concerning new Federal Trade Commission rules to fight identity theft. To have the program template sent to you, please contact us at 800.645.7700 or rfells@iccfa.com.

GPL Compliance Check
Members whose businesses must follow the FTC Funeral Rule's General Price List (GPL) requirements can have their lists reviewed for compliance by attorney Poul H. Lemasters, Esq., without charge. Contact Lemasters at 513.407.8114.

International Cemetery, Cremation and Funeral Association
107 Carpenter Drive, Suite 100
Sterling, VA 20164
1.800.645.7700
703.391.8400
Fax: 703.391.8416
www.iccfa.com

Copyright 2009, International Cemetery, Cremation and Funeral Association