1. Constangy, Brooks & Smith, LLP Jeffery L. Thompson Constangy, Brooks & Smith, LLP Telephone: 478-621-2414 E-mail: jthompson@constangy.com Latest Labor & Employment Law Trends

2. Constangy, Brooks & Smith, LLP Patient Protection and Affordable Care Act

3. Constangy, Brooks & Smith, LLP Implementation Schedule

4. Constangy, Brooks & Smith, LLP 2013 Changes Plans must provide a participant notice regarding the upcoming exchanges (after Department of Labor issues guidance regarding the notice). Plans must provide a participant notice regarding the upcoming exchanges (after Department of Labor issues guidance regarding the notice). Health flexible spending account limit will be $2,500. Health flexible spending account limit will be $2,500.

5. Constangy, Brooks & Smith, LLP 2014 and Beyond Some of the additional changes scheduled for implementation are: Some of the additional changes scheduled for implementation are: Establishment of state insurance exchanges. Establishment of state insurance exchanges. Imposition of a penalty on large employers not offering health insurance ($2,000 per full-time employee) ($3,000 for an employee who receives tax-subsidized coverage through an exchange). Imposition of a penalty on large employers not offering health insurance ($2,000 per full-time employee) ($3,000 for an employee who receives tax-subsidized coverage through an exchange).

6. Constangy, Brooks & Smith, LLP 2014 and Beyond Employers are required to provide a qualifying group health plan that meets the ACA requirements. Employers are required to provide a qualifying group health plan that meets the ACA requirements. Provides minimum essential benefits (for fully insured small group plans, also provides all required “essential health benefits”), Provides minimum essential benefits (for fully insured small group plans, also provides all required “essential health benefits”), Limits cost-sharing for such coverage, and Limits cost-sharing for such coverage, and Provides either a bronze, silver, gold, or platinum level of coverage (meaning benefits that are the equivalent to (respectively) 60%, 70%, 80%, or 90% of the full benefits provided by the plan). Provides either a bronze, silver, gold, or platinum level of coverage (meaning benefits that are the equivalent to (respectively) 60%, 70%, 80%, or 90% of the full benefits provided by the plan).

7. Constangy, Brooks & Smith, LLP 2014 and Beyond “Essential health benefits” include (at this point): - - Ambulatory Patient Services - - Emergency Services - - Hospitalization - - Maternity and Newborn Care - - Mental Health and Substance Abuse Services - - Behavioral Health Treatment - - Laboratory Services - - Preventive and Wellness Services - - Chronic Disease Management - - Prescription Drugs - - Pediatric Services, including oral and vision care

8. Constangy, Brooks & Smith, LLP 2014 and Beyond Requirement for individuals to have health insurance or pay a tax penalty. Requirement for individuals to have health insurance or pay a tax penalty. Individuals without “minimum essential coverage” would be required to pay a penalty tax of the greater of $695 per year, up to a maximum of three times that amount per family ($2,085), or 2.5% of household income Individuals without “minimum essential coverage” would be required to pay a penalty tax of the greater of $695 per year, up to a maximum of three times that amount per family ($2,085), or 2.5% of household income

9. Constangy, Brooks & Smith, LLP 2014 and Beyond The penalty would be phased in accordingly: The penalty would be phased in accordingly: $95 in 2014, or 1.0% of taxable income $95 in 2014, or 1.0% of taxable income $325 in 2015, or 2.0% of taxable income $325 in 2015, or 2.0% of taxable income $695 in 2016, or 2.5% of taxable income $695 in 2016, or 2.5% of taxable income Beginning after 2016, the penalty will be increased annually according to cost-of- living adjustment Beginning after 2016, the penalty will be increased annually according to cost-of- living adjustment

10. Constangy, Brooks & Smith, LLP 2014 and Beyond Beginning in 2014, the maximum waiting period an employer can impose upon an employee is 90 days. Beginning in 2014, the maximum waiting period an employer can impose upon an employee is 90 days. Beginning on or after January 1, 2014, plans and insurers will be required to eliminate restrictions on plan entry based on a pre- existing condition, and they will be prohibited from excluding coverage for a pre- existing condition. Beginning on or after January 1, 2014, plans and insurers will be required to eliminate restrictions on plan entry based on a pre- existing condition, and they will be prohibited from excluding coverage for a pre- existing condition.

11. Constangy, Brooks & Smith, LLP Also Coming Up in 2014: Patient Protections Wellness incentive limit raised from 20% to 30% Wellness incentive limit raised from 20% to 30% Allows an incentive such as premium reduction for achieving a health standard Allows an incentive such as premium reduction for achieving a health standard Must be alternative means of qualifying Must be alternative means of qualifying Up to 50% for wellness programs for tobacco Up to 50% for wellness programs for tobacco

12. Constangy, Brooks & Smith, LLP Issues - Viability If enrolling in a health care plan is viewed as optional for U.S. citizens because of the low penalties, those who consider themselves healthy are less likely to enroll because it is not in their economic best interest. If enrolling in a health care plan is viewed as optional for U.S. citizens because of the low penalties, those who consider themselves healthy are less likely to enroll because it is not in their economic best interest. Much of the law’s success depends on having young, healthy people sign up for insurance. Much of the law’s success depends on having young, healthy people sign up for insurance. They have much lower health care expenses. They have much lower health care expenses. Their insurance premiums help offset the higher medical expenses of older, sick people in a health plan. Their insurance premiums help offset the higher medical expenses of older, sick people in a health plan.

13. Constangy, Brooks & Smith, LLP Issues - Conflict State Exchanges State Exchanges Few states have proceeded with their implementation activities. Few states have proceeded with their implementation activities. Many states have not taken any action toward the establishment of a state health insurance exchange. Many states have not taken any action toward the establishment of a state health insurance exchange.

14. Constangy, Brooks & Smith, LLP Issues - Enforcement IRS Enforcement IRS Enforcement Since the decision labeled the penalty a tax, it will be collected by the IRS. Since the decision labeled the penalty a tax, it will be collected by the IRS. The IRS may have few options for collection because: The IRS may have few options for collection because: Congress restricted the agency’s collection authority, Congress restricted the agency’s collection authority, The IRS cannot file a tax lien against individuals who do not comply with the health insurance mandate, and The IRS cannot file a tax lien against individuals who do not comply with the health insurance mandate, and The IRS can only collect the money by withholding it from tax refunds or Social Security checks. The IRS can only collect the money by withholding it from tax refunds or Social Security checks.

15. Constangy, Brooks & Smith, LLP Hot Button Issues For 2013

16. Constangy, Brooks & Smith, LLP The Family Medical Leave Act

17. Constangy, Brooks & Smith, LLP New FMLA Rules Final regulations issued February 5, 2013,implementing National Defense Authorization Act of 2010 Final regulations issued February 5, 2013,implementing National Defense Authorization Act of 2010 Relating to military leaves Relating to military leaves Other changes to 2009 Regulations include intermittent leave Other changes to 2009 Regulations include intermittent leave Effective March 8, 2013 Effective March 8, 2013

18. Constangy, Brooks & Smith, LLP New FMLA Regulations (Military)

19. Constangy, Brooks & Smith, LLP New FMLA Regulations Use smallest increments of time as used for other types of leave Use smallest increments of time as used for other types of leave

20. Constangy, Brooks & Smith, LLP New Guidance on Care For Adult Child Child must: have an ADA-defined disability have an ADA-defined disability be incapable of self-care due to that disability be incapable of self-care due to that disability be in need of care because of the serious health condition be in need of care because of the serious health condition Age child became disabled does not matter Age child became disabled does not matter

21. Constangy, Brooks & Smith, LLP New FMLA Regulations – Next Steps Employers covered by the FMLA should do the following: Update FMLA policies in accordance with the new rule. Replace the current FMLA poster with new poster. Make sure all FMLA Fact Sheets are up to date. Use the new DOL notification and certification forms. Insure that leave administrators are familiar with the changes that took effect March 8.

22. Constangy, Brooks & Smith, LLP Immigration Non-Compliance

23. Constangy, Brooks & Smith, LLP Immigration Reform The political climate makes legislation more likely than in prior years The political climate makes legislation more likely than in prior years Any “reform” will include greater burdens on employers to verify employment eligibility and increased penalties for hiring undocumented workers Any “reform” will include greater burdens on employers to verify employment eligibility and increased penalties for hiring undocumented workers

24. Constangy, Brooks & Smith, LLP Common I-9 Errors - Employees Did employee sign and date? Did employee sign and date? Did employee check 1 of the 4 boxes? Did employee check 1 of the 4 boxes? If permanent resident, did employee write in his Alien Registration Number? If permanent resident, did employee write in his Alien Registration Number? If employee has temporary work authorization, did he write his immigration number and the expiration date? If employee has temporary work authorization, did he write his immigration number and the expiration date?

25. Constangy, Brooks & Smith, LLP Common Errors - Employers Form calls for document name, issuing authority, document number and expiration date (if any). Form calls for document name, issuing authority, document number and expiration date (if any). You must write “SS card/SSA/123-45-6789. You must write “SS card/SSA/123-45-6789. Write in first day worked. Write in first day worked. Sign and date. Sign and date. Write full company name (no abbreviations) Can use a stamp for this. Write full company name (no abbreviations) Can use a stamp for this. Write physical address vs. P. O. box number. Write physical address vs. P. O. box number.

26. Constangy, Brooks & Smith, LLP ICE Penalties ICE Penalties I-9 Penalties for Substantive and Uncorrected Technical Violations for each I-9 Form: I-9 Penalties for Substantive and Uncorrected Technical Violations for each I-9 Form: Standard Fine Amount Substantive Verification Violations 1 st Offense $110-$1100 2 nd Offense $110-$1100 3 rd Offense + $110-$1100 0%-9%$110$550$1100 10%-19%$275$650$1100 20%-29%$440$750$1100 30%-39%$605$850$1100 40%-49%$770$950$1100 50% or more $935$1100$1100

27. Constangy, Brooks & Smith, LLP Immigration To Do List for Employers  Enroll in E-Verify at: https://e-verify.uscis.gov/enroll/StartPage.aspx?JS=YES https://e-verify.uscis.gov/enroll/StartPage.aspx?JS=YES  Schedule I-9 training because the E-Verify system is only as good as the information collected on your I-9 forms – must be retained as before;  Use new I-9 Form issued March 8, 2013;  Conduct I-9 Audit for all past hires - with professional signoff that you are currently in compliance.

28. Constangy, Brooks & Smith, LLP Refusal to Receive Flu Shot Chenzira v. Cincinnati Children’s Hospital (2012) Chenzira v. Cincinnati Children’s Hospital (2012) Employee is a vegan; refuses mandatory flu shot based on religious belief Employee is a vegan; refuses mandatory flu shot based on religious belief Ct: duty to accommodate employee’s religious beliefs Ct: duty to accommodate employee’s religious beliefs

29. Constangy, Brooks & Smith, LLP Americans With Disabilities Act

30. Constangy, Brooks & Smith, LLP EEOC Issues ADA Guidance for Veterans With Disabilities Preventing disability discrimination Preventing disability discrimination Accommodation of veterans with disabilities Accommodation of veterans with disabilitieseeoc.gov/eeoc/publications/ada_veterans_employers.cfm

31. Constangy, Brooks & Smith, LLP Wellness Program Fits ADA Safe Harbor Seff v. Broward County (11 th Cir. 2012) Seff v. Broward County (11 th Cir. 2012) Employees who declined to participate in wellness program charged $20/pay period Employees who declined to participate in wellness program charged $20/pay period Ct: No violation of ADA; safe harbor for insurance plans Ct: No violation of ADA; safe harbor for insurance plans

32. Constangy, Brooks & Smith, LLP ADA Requires Transfer to Vacant Position EEOC v. United Airlines 7 th Cir. 2012 EEOC v. United Airlines 7 th Cir. 2012 Employee can not perform own job Employee can not perform own job Ct: Not sufficient to let employee compete for vacant job; duty of accommodation requires transfer Ct: Not sufficient to let employee compete for vacant job; duty of accommodation requires transfer But don’t have to ignore union contract But don’t have to ignore union contract

33. Constangy, Brooks & Smith, LLP A New Day At The Equal Employment Opportunity Commission (EEOC)

34. Constangy, Brooks & Smith, LLP EEOC Increased Charges & Lawsuits 99,412 FY 2012 (Most Ever) 99,412 FY 2012 (Most Ever) 580 “Systemic” Matters 580 “Systemic” Matters 122 Lawsuits Filed 122 Lawsuits Filed $365 Million Obtained $365 Million Obtained

35. Constangy, Brooks & Smith, LLP Systemic Charges Employment Tests Employment Tests Leave and Termination Policies Leave and Termination Policies Criminal Background Checks Criminal Background Checks Credit Checks Credit Checks

36. Constangy, Brooks & Smith, LLP What Now? Less Experienced Investigators – But More Aggressive Less Experienced Investigators – But More Aggressive Closer Review of Position Statements Closer Review of Position Statements Hospitals Quilty Until Proven Otherwise Hospitals Quilty Until Proven Otherwise More On-Sites More On-Sites

37. Constangy, Brooks & Smith, LLP EEOC’s Strategic Action Plan

38. Constangy, Brooks & Smith, LLP Nationwide Priorities Eliminating Systemic Barriers in Recruitment and Hiring Eliminating Systemic Barriers in Recruitment and Hiring Exclusionary Policies and Practices Exclusionary Policies and Practices Channeling/Steering of Individuals Into Specific Jobs Due to Their Status in a Particular Group Channeling/Steering of Individuals Into Specific Jobs Due to Their Status in a Particular Group Restrictive Application Processes (i.e., pre- employment tests, background screens, date of birth screens and on-line applications). Restrictive Application Processes (i.e., pre- employment tests, background screens, date of birth screens and on-line applications).

39. Constangy, Brooks & Smith, LLP Emerging Issues ADAAA – Proper Application of Defenses such as Undue Hardship, Direct Threat and Business Necessity ADAAA – Proper Application of Defenses such as Undue Hardship, Direct Threat and Business Necessity LGBT (Lesbian, Gay, Bisexual and Transgender Individuals) – Coverage Under Title VII Sex Discrimination Provisions LGBT (Lesbian, Gay, Bisexual and Transgender Individuals) – Coverage Under Title VII Sex Discrimination Provisions Accommodating Pregnancy – Women Who Are Forced Into Unpaid Leave After Being Denied Accommodations Routinely Provided to Similarly Situated Employees Accommodating Pregnancy – Women Who Are Forced Into Unpaid Leave After Being Denied Accommodations Routinely Provided to Similarly Situated Employees

40. Constangy, Brooks & Smith, LLP Question #1

41. Constangy, Brooks & Smith, LLP Medical Leave Facially neutral policies that may violate the ADA: Facially neutral policies that may violate the ADA: Strict leave of absence policies that do not provide for exceptions or any accommodations Strict leave of absence policies that do not provide for exceptions or any accommodations Policies that consider additional leave but limit the amount of additional leave Policies that consider additional leave but limit the amount of additional leave Policies that result in automatic termination at the exhaustion of FMLA, despite a need for additional treatment or recovery Policies that result in automatic termination at the exhaustion of FMLA, despite a need for additional treatment or recovery

42. Constangy, Brooks & Smith, LLP EEO Action Plan Review hiring/recruitment policies concerning requirements such as high school diplomas, criminal background checks, credit histories, applicant testing. Review hiring/recruitment policies concerning requirements such as high school diplomas, criminal background checks, credit histories, applicant testing. Review EEO statements (is it broad enough?) Review EEO statements (is it broad enough?) Training and practices concerning ADA accommodation, pregnancy accommodation, leave practices in conjunction with FMLA. Training and practices concerning ADA accommodation, pregnancy accommodation, leave practices in conjunction with FMLA. Review training methods and policies concerning discrimination and harassment in the workplace. Review training methods and policies concerning discrimination and harassment in the workplace. Revisit whether you are currently complying with OFCCP/affirmative action requirements and have current written affirmative action plans. Revisit whether you are currently complying with OFCCP/affirmative action requirements and have current written affirmative action plans.

43. Constangy, Brooks & Smith, LLP Failure to Accommodate Pregnant Employee May Violate Title VII Chapter 7 Trustee v. Gate Gourmet, Inc. 11 th Cir. 2012 Chapter 7 Trustee v. Gate Gourmet, Inc. 11 th Cir. 2012 Pregnant employee’s doctor imposed restrictions; supervisor says no light duty; fires her Pregnant employee’s doctor imposed restrictions; supervisor says no light duty; fires her Ct: have to at least consider whether light duty work available Ct: have to at least consider whether light duty work available

44. Constangy, Brooks & Smith, LLP Supervisor Status Under Title VII Vance v. Ball State University Vance v. Ball State University U.S. Supreme Court will decide whether someone who directs employees’ work, but lacks other authority, is a supervisor U.S. Supreme Court will decide whether someone who directs employees’ work, but lacks other authority, is a supervisor Implications for harassment cases Implications for harassment cases

45. Constangy, Brooks & Smith, LLP Gay Marriage  2013 – U.S. Supreme Court will consider two cases on constitutionality of gay marriage  Result could have implications for employers regarding benefits and other employment issues

46. Constangy, Brooks & Smith, LLP Tracking Employees Tracking Through Technology Tracking Through Technology Laws are not keeping up Laws are not keeping up Reasonable expectation of privacy Reasonable expectation of privacy Policies define expectations Policies define expectations Notify of expectations re: e-mail, texting, data etc. Notify of expectations re: e-mail, texting, data etc.

47. Constangy, Brooks & Smith, LLP Video Cameras Electronic Communications Privacy Act Electronic Communications Privacy Act Video is generally permissible Video is generally permissible Size of camera Size of camera Reasonable expectation of privacy Reasonable expectation of privacy Announce monitoring Announce monitoring No audio recordings No audio recordings

48. Constangy, Brooks & Smith, LLP Social Media Ignorance is bliss Ignorance is bliss Knowing personal information Knowing personal information Potential ADA or GINA claim Potential ADA or GINA claim Stored Communications Act Stored Communications Act Invasion of Privacy claims Invasion of Privacy claims

49. Constangy, Brooks & Smith, LLP Social Media Policies NLRB Memos & Opinions NLRB Memos & Opinions Reasonably chill employees’ Section 7 rights Reasonably chill employees’ Section 7 rights Right to complain about terms and conditions of employment Right to complain about terms and conditions of employment wages wages hours hours disciplinary action disciplinary action

50. Constangy, Brooks & Smith, LLP The New NLRB 5 NLRB Nominations Go To Full Senate Mark Gaston Pearce (Chairman – D) Mark Gaston Pearce (Chairman – D) Richard Griffin (Recess – D) Richard Griffin (Recess – D) Sharon Black (Recess – D) Sharon Black (Recess – D) Harry Johnson III (R) Harry Johnson III (R) Phillip Miscimarra (R) Phillip Miscimarra (R)

51. Constangy, Brooks & Smith, LLP Question #2

52. Constangy, Brooks & Smith, LLP NLRB Examining Non-Union Workplace Issues At Will Disclaimers At Will Disclaimers Social Media Trstrictions Social Media Trstrictions Employee Access Rules Employee Access Rules Employee Behavior Policies Employee Behavior Policies

53. Constangy, Brooks & Smith, LLP Cases Answering Question #2 American Red Cross of Arizona-AOG found unlawful an at-will acknowledgement form stating “the at-will employment relationship cannot be amended, modified or altered in any way.” American Red Cross of Arizona-AOG found unlawful an at-will acknowledgement form stating “the at-will employment relationship cannot be amended, modified or altered in any way.” Rocha Transportation – NLRB GC found unlawful – “no representative of the company has any authority to enter into an employment agreement that is contrary to the employment at-will relationship.” Rocha Transportation – NLRB GC found unlawful – “no representative of the company has any authority to enter into an employment agreement that is contrary to the employment at-will relationship.”

54. Constangy, Brooks & Smith, LLP Cases Answering Question #2 St. John’s Medical Center – NLRB found unlawful a rule which prohibited off-duty employees from entering the workplace except to attend employer-sponsored events (similar case concerning employer-related business). St. John’s Medical Center – NLRB found unlawful a rule which prohibited off-duty employees from entering the workplace except to attend employer-sponsored events (similar case concerning employer-related business). Karl Knauz Motors – Found unlawful rule which stated – “No one should be disrespectful or use profanity or any other language which injures the image or reputation of the dealership.” Karl Knauz Motors – Found unlawful rule which stated – “No one should be disrespectful or use profanity or any other language which injures the image or reputation of the dealership.”

55. Constangy, Brooks & Smith, LLP Question #3

56. Constangy, Brooks & Smith, LLP Internships

57. Interns Compensated? The following six criteria must be applied when making this determination: The following six criteria must be applied when making this determination: The internship is similar to training given in an educational environment, even though it includes the actual operation of the employer’s business; The internship is similar to training given in an educational environment, even though it includes the actual operation of the employer’s business; The internship is for the benefit of the intern; The internship is for the benefit of the intern; The intern does not displace regular employees, but works under close supervision of existing staff; The intern does not displace regular employees, but works under close supervision of existing staff;

58. Constangy, Brooks & Smith, LLP Internships The employer providing the training derives no immediate advantage from the intern’s activities and its operations may actually be impeded by the intern; The employer providing the training derives no immediate advantage from the intern’s activities and its operations may actually be impeded by the intern; There is no guarantee of job at the conclusion of the internship; and There is no guarantee of job at the conclusion of the internship; and The employer and the intern both understand that the intern is not entitled to wages for tasks performed during the internship. The employer and the intern both understand that the intern is not entitled to wages for tasks performed during the internship. If these factors are met, there is no employment relationship under the FLSA, and the Act’s minimum wage and overtime provisions do not apply. If these factors are met, there is no employment relationship under the FLSA, and the Act’s minimum wage and overtime provisions do not apply.

59. Constangy, Brooks & Smith, LLP Question #4

60. Constangy, Brooks & Smith, LLP Employee Volunteers Under the FLSA, employees may not volunteer services to for-profit private sector employers. Under the FLSA, employees may not volunteer services to for-profit private sector employers. On the other hand, in the vast majority of circumstances, individuals can volunteer services to public sector employers. On the other hand, in the vast majority of circumstances, individuals can volunteer services to public sector employers. Exception - public sector employers may not allow employees to volunteer additional time to perform normal job tasks without compensation. Exception - public sector employers may not allow employees to volunteer additional time to perform normal job tasks without compensation.

61. Constangy, Brooks & Smith, LLP Employee Volunteers Activity reasonably regarded as charitable or civic (5K Run) Activity reasonably regarded as charitable or civic (5K Run) Occurs outside work hours Occurs outside work hours No obligation to participate No obligation to participate No expectation of compensation No expectation of compensation Activity different from normal duties Activity different from normal duties

62. Constangy, Brooks & Smith, LLP FLSA: Mobile Technology Blurs Work And Non-work Hours Employees "Suffered or Permitted" to work: Work not requested but suffered or permitted to be performed is work time that must be paid for by the employer. Employees "Suffered or Permitted" to work: Work not requested but suffered or permitted to be performed is work time that must be paid for by the employer. For example, responding to emails, text messages or phone calls. For example, responding to emails, text messages or phone calls.

63. Constangy, Brooks & Smith, LLP FLSA: Mobile Technology Blurs Work And Non-work Hours In Agui v. T-Mobile, Inc., non-exempt salespersons sued claiming they were required to respond to emails after hours while off the clock (the suit settled). In Agui v. T-Mobile, Inc., non-exempt salespersons sued claiming they were required to respond to emails after hours while off the clock (the suit settled). In Allen and other similar suits, courts will likely focus on whether the time spent checking mobile devices is de minimus and whether doing so qualifies as a “principle activity.” In Allen and other similar suits, courts will likely focus on whether the time spent checking mobile devices is de minimus and whether doing so qualifies as a “principle activity.”

64. Constangy, Brooks & Smith, LLP USERRA The Uniformed Services Employment and Reemployment Rights Act (USERRA) protects service members' reemployment rights when returning from a period of service in the uniformed services, including those called up from the reserves or National Guard, and prohibits employer discrimination based on military service or obligation. The Uniformed Services Employment and Reemployment Rights Act (USERRA) protects service members' reemployment rights when returning from a period of service in the uniformed services, including those called up from the reserves or National Guard, and prohibits employer discrimination based on military service or obligation.

65. Constangy, Brooks & Smith, LLP One of the major provisions of USERRA is that there is no longer any differentiation between voluntary and involuntary service. One of the major provisions of USERRA is that there is no longer any differentiation between voluntary and involuntary service. The term “service in the uniformed services” means the performance of duty on a voluntary or involuntary basis in a uniformed service… The term “service in the uniformed services” means the performance of duty on a voluntary or involuntary basis in a uniformed service… USERRA

66. Constangy, Brooks & Smith, LLP Motivation and Support

67. Constangy, Brooks & Smith, LLP Let’s Start With You Save Lives Save Lives Save Families Save Families Save Finances Save Finances Build Hope Build Hope

68. Constangy, Brooks & Smith, LLP First – Help Yourself Recalibrate Recalibrate Start Day Off Right Start Day Off Right Health = Happiness Health = Happiness Love/Respect For Family/Friends Love/Respect For Family/Friends Be A Friend To Yourself Be A Friend To Yourself

69. Constangy, Brooks & Smith, LLP First – Help Yourself Set Positive Goals Set Positive Goals Have Something To Look Forward To Have Something To Look Forward To Hide Sometimes Hide Sometimes Let Work Glorify God Let Work Glorify God

70. Constangy, Brooks & Smith, LLP

71. Final Thoughts  It Starts At Home

72. Constangy, Brooks & Smith, LLP Questions?