EMPLOYERS’ QUICK REFERENCE GUIDE

2y ago
16 Views
2 Downloads
3.27 MB
63 Pages
Last View : 1d ago
Last Download : 2m ago
Upload by : Kaden Thurman
Transcription

EMPLOYERS’QUICK REFERENCEGUIDEDLLRIssued by theDivision of Unemployment Insurancemdunemployment.comJanuary 2019Department of Labor, Licensing and Regulation

DLLRSTATE OF MARYLANDDIVISION OF UNEMPLOYMENT INSURANCE1100 N. EUTAW STREETROOM 508BALTIMORE, MD 21201DEPARTMENT OF LABOR, LICENSING AND REGULTIONJanuary, 2019Dear Employer:The Maryland Department of Labor, Licensing and Regulation has developed thisUnemployment Insurance “Employers Quick Reference Guide.” It is designed to be a referencetool for those personnel at your place of business responsible for handling Unemployment Insurance(UI) tax forms, claim forms and other related issues. A copy of this Guide and other informationabout unemployment insurance can be found on our website at www.mdunemployment.com.The UI program contains many complex components. We hope the informationprovided in this guide will help you with your required reports, and in tracking and controllingyour UI costs. Pages 2, 19 and 26 contains pointed information on controlling your UI costs.While all the contents of this Guide are important, these pages provide useful tools for employersin responding to our requests for information when an unemployment insurance claim is filed. Wealso stress the importance of proper record keeping and timely and accurate reporting.Please ensure that your tax accountant and human resources units receive the Guide. If youhave any suggestions, comments or questions, please let us know.You can reach us at 410-949-0033 or dluiemployerassistance-dllr@maryland.govWorking together, we can continue to maintain a solvent unemployment insurance trustfund while ensuring that benefits are properly paid to eligible individuals.Sincerely yours,Dayne M. FreemanAssistant SecretaryDivision of Unemployment InsuranceLarry Hogan, Governor 1Boyd K. Rutherford, Lt. Governor

HELP CONTROL YOURUNEMPLOYMENT INSURANCE COSTS!Here are the Top 5 ways youcan help reduce costly UI Fraud.Report the reason a former employee is unemployed in a timely and accuratemanner.You must provide the Division of Unemployment Insurance the reason a former employee isunemployed within 8 calendar days after the request is sent. The Division will send you a Request forSeparation Information when a claim for unemployment insurance benefits is filed. The most efficientway to file is through the State Information Data Exchange System (SIDES) that is easily accessedon our website at www.mdunemployment.com under “Employers”. E-mail notification and Internetfiling options are also available. It is also critical to provide information if contacted by Division ofUnemployment Insurance for fact-finding information regarding the reason for separation. Thisprevents improper payments and improper charging of your account.Report all new hires and rehires to the Maryland New Hire Registry at:www.mdnewhire.comTimely reporting of all new hires and rehires helps prevent payment of ineligible UnemploymentInsurance (UI) claims after an individual has returned to work.Respond quickly to National Directory of New Hires letters and Benefit CrossMatch letters.A prompt response to a request for verifi cation of employee earnings will help prevent the improperpayment of benefits.Attend appeal hearings.If you appeal a determination awarding unemployment insurance benefits to a former employee, youMUST participate in the appeal hearing. Failure to appear at the hearing, in most cases, will resultin an award of benefits. Your participation is critical to the proper determination of claimant eligibilityfor benefits.File your quarterly tax and wage reports and pay your taxes on time.Failure to do so will result in the assessment of a penalty and interest and may increase your federal UIliability. The proper payment of taxes to the UI Trust Fund enhances the solvency of the Fund. Theprompt and accurate reporting of wage information helps us in the proper determination of claimanteligibility for benefits.To report UI fraud you can e-mail us at: dluifraud-dllr@maryland.govFOR MORE INFORMATION OR TO REPORT FRAUD, VISIT OUR WEBSITE AT: MDUNEMPLOYMENT.COMCALL 1-800-492-5524 OR EMAIL DLUIEMPLOYERASSISTANCE-DLLR@MARYLAND.GOVDLLRSTATE OF MARYLANDfacebook.com/DLLR.MarylandDEPARTMENT OF LABOR, LICENSING AND REGULATION(08-16)22Twitter@MD DLLR

UNEMPLOYMENT INSURANCE (UI)IMPORTANT TIPS FOR EMPLOYERSUnemployment insurance is for workers wholose their jobs through no fault of their own.Unemployment insurance is precisely that, insurance, and is available to claimants who meetthe terms and conditions of the Maryland Unemployment Insurance Law.55 Complete a Combined RegistrationApplication within 20 days after thebusiness begins operation. The Divisionof Unemployment Insurance uses theapplication to determine if you are liablefor Maryland unemployment insurancetaxes. If you are liable, an unemploymentinsurance account number is established.The application can be completed atmarylandtaxes.com.The UI Program is financed by the Federal Unemployment Tax Act (FUTA) and must adhereto broad federal guidelines. Administrativefunds are distributed to States based on eachState’s claims load. The Maryland UI programis administered by the Department of Labor,Licensing and Regulation. Employers pay insurance premiums that are deposited into theMaryland Unemployment Insurance Trust Fundwhich is separate and apart from the Marylandgeneral revenues or any other state fund. The UItrust fund is used for the sole purpose of payingbenefits to the unemployed.55 Display two (2) posters about employees’unemployment insurance coverage in anarea in the workplace where they can beeasily seen by employees. Posters areprovided when the unemployment insuranceaccount is established. Additional posterscan be obtained by calling (410) 767-2413.55 File quarterly unemployment insurance taxreturns and pay the appropriate amount oftaxes due by the respective due dates assummarized below.EMPLOYEE RIGHTSQuarter Ending DateDue Date55 It is unlawful for an employer to requirean employee to release, repay, pay into, orwaive any unemployment insurance benefitrights, for any reason. An employer may beprosecuted for doing so.March 31June 30September 30December 31April 30July 31October 31January 3155 NOTE: If the due date of the reports fall ona Saturday or Sunday, the reports are due onthe next business day.PROGRAM PURPOSE55 The purpose of the unemployment insuranceprogram is to pay benefits to the workerseeking work who is unemployed throughno fault of his/her own and to help theworker find a suitable job through a Divisionof Workforce Development center and otherWorkforce Investment Opportunity Act(WIOA) partners.55 Respond to requests for separationinformation you receive for any formeremployees who become separated from thebusiness and file a claim for unemploymentinsurance benefits.Address Change Requests - submit to the:DLLR Employer Status Unit1100 North Eutaw Street - Room 300Baltimore, MD 21201or call (410) 767-2414 or e-mail: dluicdemployerstatusunit-dllr@maryland.gov3

55 When requested, be available to provideinformation on eligibility issues resultingfrom claims filed by former employees.factor in recovery. It helped prevent a sharpdrop in consumer spending, thus averting apossible full-scale depression.55 Review the statement of benefits paid toformer employees and charged to yourunemployment insurance account. Ifbenefits are charged, a statement is mailedat the end of the calendar quarter in whichthe benefits are paid. These charges directlyaffect your tax rate and the amount of taxesyou pay.55 Unemployment insurance benefits are notpaid to workers who cannot qualify.55 Benefits are not high enough, nor do theylast long enough, to diminish the claimant’sincentive to work.55 Unemployment insurance helps maintainpurchasing power in a community whereworkers have been laid off. It helps preventthe secondary unemployment of people whoprovide goods and services that workerspurchase.IMPORTANT FACTSBriefly, here are a few important facts aboutthe value of unemployment insurance to oureconomy:55 The vast majority of claimants prefer towork rather than draw unemploymentinsurance benefits.55 No other insurance program, public orprivate, so effectively safeguards the incomeof the worker and the economic stability ofthe community.55 Unemployment insurance benefits aretaxable for State and Federal purposes.55 Unemployment insurance helps maintainskill levels of the labor force.Forunemployed workers, it means partialwage replacement income to tide themover a period of unemployment. A workerwho receives weekly benefits can affordto take reasonable time to find a job in his/her customary occupation instead of beingforced to accept work at a lower skill levelto meet expenses.CRITICAL PROCEDURESEmployers experiencing a “Mass Layoff”, (eventemporary) that affects 25 or more workers, arerequired by Maryland law to submit a listing ofthe laid off workers to the Secretary at least 48hours in advance. See page 26 for details.For layoffs of 100 or more workers, the FederalWARN (Worker Adjustment and RetrainingNotification) Act provisions apply, (includingfines of 500 per day for non-compliance). Seepage 26 for more details.55 Since World War II, the United States hasendured six major recessions. Each time,unemployment insurance was an important4

TABLE OF CONTENTSGENERAL INFORMATIONUNEMPLOYMENT INSURANCE BENEFITSEMPLOYERS’ LINE - WEBTAX - HOW TO USE IT. 7MONETARY ELIGIBILITY ISSUES. 19EMPLOYER LINE - WHAT IS IT?. 8Effective Date. 19Filing “No Wage” Quarterly Report. 8Base Period / Benefit Year. 19Employer’s Account Balance and Tax Rate. 8Weekly Benefit Amount (WBA). 20How to use the Maryland UI Employers Line. 9Dependents’ Allowance. 20UI Tax Unit - Employer Assistance Sheet. 10Partial Benefits. 20MOST FREQUENTLY ASKED TAX QUESTIONS. 11Part-Time Workers. 20SUTA DUMPING. 12Maximum Benefit Payments. 20REGISTRATION OF “NEW” EMPLOYERS. 12NON-MONETARY ELIGIBILITY ISSUES. 20EMPLOYER’S LIABILITY FOR UNEMPLOYMENTINSURANCE TAXES. 12Work Search Exemptions. 21Extended Work Search Exemption. 21DEFINITION OF “EMPLOYER”. 13Approved Training. 21DEFINITION OF “EMPLOYMENT”. 13ABLE, AVAILABLE, AND ACTIVE SEARCH FOR WORK. 20PROFESSIONAL EMPLOYER ORGANIZATION. 14SEPARATION FROM EMPLOYMENT ISSUES. 21TAXABLE WAGE INCLUSIONS AND EXCLUSIONS. 14No Record of Employment. 21REIMBURSABLE EMPLOYERS (NOT-FOR-PROFIT ANDGOVERNMENT ENTITIES). 14Claimant Still Employed. 21Leave of Absence. 21EMPLOYEES WORKING IN SEVERAL STATES. 14Retirement. 22BANKRUPTCY. 15Voluntary Resignations. 22TERMINATION OF EMPLOYER’S LIABILITY. 15Voluntary Quit Because of Medical Reasons. 22EMPLOYER TAXESVoluntary Quit in Lieu of Discharge. 22TAX RATES. 15Discharges. 22TRANSFER OF EXPERIENCE RATES. 16Temporary Help Firms (Located in Maryland Only). 22REPORTING TAXABLE WAGES. 17FRAUD. 22QUARTERLY CONTRIBUTION AND EMPLOYMENTREPORT. 17EMPLOYER OBLIGATIONS FOR PROTECTION AGAINSTFRAUD. 23PAYMENT OF UNEMPLOYMENT INSURANCE TAXES. 18The Maryland New Hire Registry. 23MAGNETIC TAPE REPORTING. 18Employer Notice of First Benefit Check Paid to a FormerEmployee. 23BENEFIT CHARGING(TO EMPLOYER ACCOUNTS). 18Reviewing Benefit Charges to your Account. 23NON-CHARGES AND CREDITS. 18FACT-FINDING INTERVIEWS. 23PROTESTS AND QUESTIONS. 19DISQUALIFICATIONS. 24EMPLOYER AUDITS. 19Voluntary Resignations. 24FEDERAL UNEMPLOYMENT TAX RETURN(FEDERAL FORM 940). 19Discharges and Suspensions. 245

Simple Misconduct. 24Experience Rating Notice(DLLR/DUI 61 - Side 2). 35Gross Misconduct. 24Employer Notice Of First Benefit Check Paid To A FormerEmployee(DLLR/DUI 63 - Side 1). 36Aggravated Misconduct. 24LABOR DISPUTES. 25Employer Notice Of First Benefit Check Paid To A FormerEmployee(DLLR/DUI 63 - Side 2). 37REFUSAL OF SUITABLE WORK. 25RECEIPT OF PAYMENTS OTHER THAN WAGES. 25SELF-SERVED PENALTIES. 25Notice of Benefit Payment Charged to your Experience RatingAccount(DLLR/DUI 64 - Side 1). 38HEARINGS AND APPEALS. 25REPORTING CLAIMANT EARNINGS DURING THECLAIM PROCESS. 25Notice of Benefit Payment Charged to your Experience RatingAccount(DLLR/DUI 64 - Side 2). 39LAYOFF, MASS LAYOFF OR LACK OF WORK. 26WORK SHARING PROGRAM. 26Statement of Reimbursable Benefits Paid(DLLR/DUI 64-A - Side 1). 40POSTERS REQUIRED BY LAW. 26Statement of Reimbursable Benefits Paid(DLLR/DUI 64-A - Side 2). 41OTHER UI PROGRAMS. 26Trade Adjustment Assistance Program. 26Request for Separation Information(DLLR/DUI 207 - Side 1). 42Extended Benefits. 26Request for Separation Information(DLLR/DUI 207 - Side 2). 43Supplemental Unemployment Insurance Benefits. 26METHODS TO ENSURE PROPER PAYMENTS. 27Post Audit. 27Instructions for the Maryland Quarterly UIContribution/Employment ReportBenefit Accuracy Measurement. 27(DLLR/DUI 15-16). 44UI Fraud Hotline. 27Web Tax New User Enrollment. 45Eligibility Review and Reemployment Assistance Program. 27Web Tax Employer Services and Information Menu. 46CONCLUSION. 27Audit Form(DLLR/DUI 330-M - Side 1). 47Division of Unemployment Insurance Directory. 55Audit Form(DLLR/DUI 330-M - Side 2). 48MARYLAND WORKFORCE EXCHANGE INFORMATION. 59MARYLAND ONE-STOP CAREER CENTERLOCATIONS.Inside Back CoverNotice of Benefit Determination(DLLR/DUI 222 - Side 1). 49FORMSNotice of Benefit Determination(DLLR/DUI 222 - Side 2). 50Claimant’s Telephone Appointment Notice(DLLR/DUI SR-6T). 28Benefit Entitlement Poster(DLLR/DUI 328). 51Maryland Unemployment InsuranceBusiness Transfer Report. 29Health Insurance Coverage Poster(DLLR/DUI 6116). 52Electronic Funds Transfer Information Guide. 30Electronic Funds Transfer Authorization Agreement. 31Request for Wage Adjustment(DLLR/DUI 21). 53Employer Alternate Base Period Wage Affidavit. 33Division of Unemployment Insurance Directory. 54Experience Rating Notice(DLLR/DUI 61 - Side 1). 34Guidelines for Pre-employment Inquiries.55-57Maryland Workforce Exchange.58-606

NEED HELP ON LINE?Try WebTax at mdunemployment.comWebTax offers the following services for employers: Sign up for WebTax Email Notifications. file a current quarter Contribution/EmploymentReport and pay the taxes due on the report. pay unemployment insurance taxes for any quarterby credit card or ACH Debit. view and print a quarterly contribution/employment report for a priorquarter that was filed online. view and print quarterly Benefit Charge Statements. Benefit ChargeStatements list unemployment insurance benefits paid to formeremployees that are charged to the employer’s account. view and print the annual Rate Notice. request to have an employment insurance account closed. change an address. request re-certification of State, UI payments (FUTA 940C).Requirements to Use WebTax: spxNew Users: You will need a PIN and save that PIN for future use. To establishthe PIN, click “Enroll Me Now” when prompted. You will need your Marylandunemployment insurance account number and federal identification number.Previous Users: You need your Maryland unemployment insurance employernumber and the PIN that you created when you used WebTax for the first time.Forgot your PIN? Click on “Request my PIN Reset” through the AutomatedPIN Reset Service. In order to reset your PIN, you will need your Marylandunemployment insurance account number, federal employer identificationnumber, and the total wage amount on the prior quarter’s Contribution Report.Please remember that the total wage amount on the report was rounded to thenearest whole dollar.7

NEED HELP BY TELEPHONE?Call the Employers’ Line at one of theBaltimore Metropolitan TelephoneNumbers listed on page 9.ORIf outside of the Baltimore Area,call 1-800-492-5524.What Is The Employers’ Line?The Employers’ Line is a telephone system that provides the followingservices for employers: File a “no wage” quarterly contribution/employment report bytelephone Obtain information about the Maryland Unemployment InsuranceProgram, including an employer’s account balance and tax rateThe system intends to minimize transfers between persons, whichavoids repeating the purpose of your call each time you would speakto a different person. If the unit’s representatives are all busy with priorcalls, leave a message on Voice Mail for a return call. A representativewill return your call by the close of the next business day. If your callis not returned within one working day, we encourage you to call back.Every call is important to us because we want to provide timely andaccurate information.8

HOW TO USE THE MARYLAND UNEMPLOYMENTINSURANCE EMPLOYERS’ LINE1-800-492-5524Baltimore Metro Area: 410-949-0033The following features of the Employers’ Line are available 24 hours a day!When ordering blank quarterly contribution/employment reports or obtaining your account balance ortax rate, you will be asked for your ten (10) digit Maryland account number. The number begins withtwo (2) zeros. If you prefer to speak with an Agency representative, contact the appropriate unit shownon the next page.Telephone keypad entries shown below should be entered as soon as you hear the recorded voice.Afterward make single entries in response to each question.SERVICE REQUESTEDQUICK DIALING KEYPAD ENTRIESAutomatic order of blank tax returns for the currentand any delinquent prior quarters.Press 1 3 1(Then follow the instructions of each recorded message).Automatic Fax of the form to adjust prior taxespaid.Press 1 3 2(Then follow the instructions of each recorded message).Automatic Fax of blank Combined RegistrationApplication for new employers to establish new U.I.accounts.Press 1 3 2(Then follow the instructions of each recorded message).Dial N’ File - Automated filing of Contribution/Employment Report to reflect “no wages” paid toemployees for the most recent completed quarterand/or prior quartersPress 1 1 1(Then follow the instructions of each recorded message).Employer’s account balancePress 1 5(Then follow the instructions of each recorded message).Employer’s tax ratePress 1 6(Then follow the instructions of each recorded message).Payment PlanPress 1 7(Then follow the instructions of each recorded message).For additional assistance, service representatives are available between 8 a.m. and 4:30 p.m., Mondaythrough Friday. Refer to the table on the next page to determine the unit that can best assist you.9

Tax Rate NoticeTax Rate Assigned.10Forms To Adjust Taxes PreviouslyPaid.Quarterly Benefit Charge Statements Reimbursable EmployerAccountingfor Self Insured Non-ProfitOrganizations.(410) 767-8766Adjustments of U.I. Accounts Regarding TaxesPreviously Paid; Refund of Overpaid Taxes;Questions About FUTA Certification to IRS.Functions Related to Non-Profit Organizations; (e.g.Collaterals and Benefit Charges for Self Insured).Inquiries Concerning Payment Plan Agreements ToResolve U.I. LiabilityInquiries On Judgment/Liens In Court andSubsequent Attachment and Injunction Proceedingsto Collect Delinquent U.I. Taxes.Notice of Pending Civil ActionDelinquent NoticesQuarterly Tax ReturnsCertification of Assessment and TaxLienQuestions When a Payment Owed To An EmployerTax Offset LetterBy The State of Maryland Is Held, Business LicensesLicenses Held LetterHeld and Tax Clearance Is Required. PendingTax Clearance LetterResolution Of An Outstanding U.I. LiabilityNotice Of First Benefit Check PaidTo A Former Employee; QuarterlyBenefit Charge statement.Inquiries Regarding A Notice of First Benefit CheckPaid to Former Employee; Inquiries RegardingBenefits Paid To A Former Employee and ChargedTo An Employer’s Account.410-368-5440Skip Trace Unit(410) 767-2416Legal Collection(410) 368-5450Skip Trace Unit(410) 767-2410Accounts Receivable(410) 767-2411Benefit Charge Correspondence(410) 767-3200Notice of 15 Penalty AssessmentSeparation Notices(410) 767-2412Employer Assistance(410) 767-2413Experience Rate(410) 767-2414Employer StatusName of Responsible Unitand Direct Phone Linefor the Baltimore Metro AreaInquiries Regarding the Assessment of 15Penalties For Not Returning Separation Notices.Notice of Pending Civil ActionDelinquent NoticesQuarterly Tax ReturnsCombined Registration Application;Notice of U.I. LiabilityNew Employer - Establish U.I. Account; QuestionsAbout U.I. Coverage; Mailing and Business LocationAddress Changes; End Liability/Close U.I. Account.Questions on How To Complete Quarterly TaxReturns; Inquiries About Delinquent Notices.I Have Received One of TheFollowingForms and/or NoticesMy Concern is:171216121412151217121212131211171218(Ask for Payment Plan)Press:Press:(Ask for Vendor Intercept ress:Toll Free (1-800-492-5524)Quick Dialing Instructions forCallers with Touch Tone Phone afterWelcome by Recorded Voice(Rotary Dialers Stay on the Line ForOperator).UI TAX UNITS EMPLOYER ASSISTANCE SHEET

MOST FREQUENTLY ASKED TAX QUESTIONS1. What is meant by “covered employment” and are there exemptions?401K Plans Elective employee contributions and deferrals are taxable Employer matching contributions are not taxableWhen an individual performs service for a business entity (employer) in return for compensation in the form of wages, the individual is likely covered for unemployment insurance purposes.Therefore, the employer reports the wages to the Division of Unemployment Insurance and pays unemployment insurance taxeson those wages. In that event, the employer must have an unemployment insurance account that is assigned by the Divisionof Unemployment Insurance. See question 6 for information onhow to obtain an unemployment insurance account.Questions should be directed to the Employer Status Unit, (410)767-2414 or toll free 1-800-492-5524.3. I am a domestic employer, agricultural employer, closelyheld corporation, subchapter S Corporation, or employer ofsubcontractors. Am I liable to pay Unemployment Insurancetaxes?Yes, if you meet the specified criteria as stipulated in the Maryland Unemployment Insurance (UI) Law. These requirementsare explained fully on page 13 of this guide.Most individuals performing service for remuneration are covered for unemployment insurance purposes. Some exceptionsfor certain business entities are listed below. Other exceptionsare shown on page 13 under “Definition of Employment”. If aperson is not in covered employment, the person’s wages are notreported to the Division of Unemployment Insurance and theemployer does not pay unemployment insurance taxes on thosewages.4. I am a not-for-profit 501 (c) (3) organization, which hasselected the reimbursable method of payment of UI taxes.What are the differences concerning payments, coverage andbenefit charges?Not-for-profit organizations choosing the reimbursable methodof paying their UI taxes have chosen to pay dollar for dollar anybenefits charged against their account in lieu of quarterly contributions (taxes). A request for the reimbursement method must bemade within 30 days of coverage under the law. Also, these employers must post a bond of a specific dollar amount. This optionmay be changed only after 2 years upon request to the AssistantSecretary, Division of Unemployment Insurance. The AssistantSecretary has the authority to approve or disapprove this request.Billing is sent quarterly on a “Statement of Reimbursable Benefits Paid” (DLLR/DUI 64-A, sample on page 40 and 41). Interestis charged on late payments. Additional information is locatedon page 14 of this guide.Sole ProprietorsThe following persons employed by a sole proprietor are not engaged in covered employment: The sole proprietor A spouse of the sole proprietor Children of the sole proprietor under the age of 21 Parents of the sole proprietorPartnershipsA partner in a partnership is not engaged in covered employmentOnly not-for-profit organizations and government entities havethe option to be reimbursable employers.If a partnership consists exclusively of spouses, then their children under 21 years old employed by the partnership are not engaged in covered employment5. My employees work in more than one state. Where do I paymy unemployment insurance taxes?CorporationsWhen there is employment in more than o

purchasing power in a community where workers have been laid off. It helps prevent the secondary unemployment of people who provide goods and services that workers purchase. 5 The vast majority of claimants prefer to work rather than draw unemployment insurance benefits. 5 Unemployment insurance benefits are taxable for State and Federal purposes.

Related Documents:

QUICK REFERENCE CATALOG 2008 QR QUICK REFERENCE SERVICE PARTS CATALOG 14.95 USD. T A B L E O F C O N T E N T S QUICK REFERENCE CATALOG TABLE OF CONTENTS SECTION 01 - SWITCHES . Set/resume 01969997 Multi-function gauge 01656487 High idle. QUICK REFERENCE CATALOG Switches 1-1

OC How-To Quick Reference Guide. FEMA-NIMS@fema.dhs.gov . National Engagement for Draft Emergency Operations Center (EOC) How-To Quick Reference Guide . Attached for your review is a working draft of the National Incident Management System (NIMS) EOC How-To Quick Reference Guide. The purpose of this guide is to introduce the

LOGIQ e GE Healthcare. 2 LOGIQ e Quick Card The Quick Card is a quick reference to operation. Please refer to Basic User Manual for detailed information. Control Panel 1 15 14 6 7 13 12 5 11 4 10 3 9 2 8. LOGIQ e Quick Card 3 The Quick Card is a quick reference to operation. Please refer to Basic User Manual for detailed information.

LOGIQ e Quick Card 10 11 LOGIQ e Quick Card The Quick Card is a quick reference and not does not replace the User Manual. Please refer to the Basic User Manual for complete safety and operation information. The Quick Card is a quick reference and not does not replace the User Manual. Please refer to the Basic User Manual for complete safety

MVP Health Care Cigna Quick Reference Guide 3-12 Author: MVP Health Care Subject: MVP Health Care Cigna Quick Reference Guide 3-12 Keywords: MVP Health Care, Cigna, Quick Reference, Guide, Provider, 2012 Created Date: 11/30/2016 12:37:34 PM

1ST GRADE 2019 QUICK REFERENCE GUIDE 5 INTRODUCTION This Quick Reference Guide for The North Carolina Standard Course of Study is a resource for teachers as they plan instruction to implement the North Carolina Standard Course of Study across multiple content areas . There are nine Quick Reference Guides available – one for each of the grade levels from kindergarten through 8th grade .

6TH GRADE 2019 QUICK REFERENCE GUIDE 5 INTRODUCTION This Quick Reference Guide for The North Carolina Standard Course of Study is a resource for teachers as they plan instruction to implement the North Carolina Standard Course of Study across multiple content areas . There are nine Quick Reference Guides available – one for each of the grade levels from kindergarten through 8th grade .

4TH GRADE 2019 QUICK REFERENCE GUIDE 5 INTRODUCTION This Quick Reference Guide for The North Carolina Standard Course of Study is a resource for teachers as they plan instruction to implement the North Carolina Standard Course of Study across multiple content areas . There are nine Quick Reference Guides available – one for each of the grade leve