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AMERICAN PAYROLL-ASSOCIATION

  • American Payroll Association
  • Professional organization

    PayrollOrg (PAYO), formerly named the American Payroll Association (APA) and the Global Payroll Management Institute is a professional association for

    American Payroll Association

    American_Payroll_Association

  • National Payroll Week
  • Annual awareness campaign

    National Payroll Week (NPW) is a national awareness campaign held annually during the week of Labor Day, hosted by the American Payroll Association (APA)

    National Payroll Week

    National_Payroll_Week

  • CPP
  • Topics referred to by the same term

    political party in Togo Certified Payroll Professional, a professional certification conferred by the American Payroll Association Certified Pharmacist Practitioner

    CPP

    CPP

  • American Medical Association
  • American medical professional organization

    The American Medical Association (AMA) is an American professional association and lobbying group of physicians and medical students. This medical association

    American Medical Association

    American Medical Association

    American_Medical_Association

  • Professional certification
  • Designation earned by a person to assure qualification to perform a job or task

    CPP (Certified Payroll Professional) and FPC (Fundamental Payroll Specialist) conferred by the American Payroll Association. Payroll Compliance Practitioner

    Professional certification

    Professional_certification

  • List of human resource management associations
  • This list of human resource management associations includes notable professional associations that either serve the broad scope of human resource management

    List of human resource management associations

    List_of_human_resource_management_associations

  • APA
  • Topics referred to by the same term

    agency Allied Pilots Association, a labor union for American Airlines pilots American Payroll Association American Philological Association, devoted to Greek

    APA

    APA

  • Payroll tax
  • Tax imposed on employers or employees

    A payroll tax may be imposed on employers or employees. They are usually calculated as a percentage of the salaries that employers pay their employees

    Payroll tax

    Payroll tax

    Payroll_tax

  • Child support in the United States
  • initiative. American Payroll Association Hawai'i at bottom in child-support ranking [5] [dead link] National Child Support Enforcement Association National

    Child support in the United States

    Child_support_in_the_United_States

  • Accounts payable
  • Money owed by business to its suppliers

    small distribution. According to an article in the Winter 2000 American Payroll Association's Employer Practices, "Vendors may send documents that look like

    Accounts payable

    Accounts_payable

  • Homeowner association
  • Private association of real estate property owners

    A homeowner association (or homeowners' association [HOA], sometimes referred to as a property owners' association [POA], common interest development [CID]

    Homeowner association

    Homeowner_association

  • American Samoa
  • American territory in Polynesia

    U.S. federal government imposes payroll taxes and the equivalent self-employment tax on income from work in American Samoa, but not the federal income

    American Samoa

    American Samoa

    American_Samoa

  • List of professional designations in the United States
  • America • PRSA. Retrieved 4 November 2020. "Certified Cooperative Communicator (CCC) Program | CCC". National Rural Electric Cooperative Association •

    List of professional designations in the United States

    List_of_professional_designations_in_the_United_States

  • Major League Baseball luxury tax
  • Competitive balance tax in Major League Baseball

    if the fifth-highest salary team had a payroll of $100 million and the sixth-highest salary team had a payroll of $98 million, the top five teams would

    Major League Baseball luxury tax

    Major_League_Baseball_luxury_tax

  • List of American films of 2024
  • This is a list of American films released in 2024. The year featured a diverse array of cinematic productions, ranging from major studio blockbusters to

    List of American films of 2024

    List_of_American_films_of_2024

  • Mike Budenholzer
  • American basketball coach (born 1969)

    is an American professional basketball coach who most recently served as the head coach of the Phoenix Suns of the National Basketball Association (NBA)

    Mike Budenholzer

    Mike Budenholzer

    Mike_Budenholzer

  • ABA–NBA merger
  • Merger of American basketball leagues

    business maneuver in 1976 when the American Basketball Association (ABA) combined with the National Basketball Association (NBA), after multiple attempts

    ABA–NBA merger

    ABA–NBA merger

    ABA–NBA_merger

  • Japan Sumo Association
  • Wrestling regulatory agency

    active wrestlers, referees, hairdressers and ushers, are all on the association's payroll, leadership positions are restricted to retired wrestlers. The organization

    Japan Sumo Association

    Japan_Sumo_Association

  • Major professional sports leagues in the United States and Canada
  • is a far greater disparity between MLB payrolls. The New York Yankees had the highest payroll of any American sports team in 2006 when they paid $194

    Major professional sports leagues in the United States and Canada

    Major professional sports leagues in the United States and Canada

    Major_professional_sports_leagues_in_the_United_States_and_Canada

  • AARP
  • American nonprofit organization

    AARP, formerly the American Association of Retired Persons, is an interest group in the United States focusing on issues affecting those 50 and older.

    AARP

    AARP

    AARP

  • Dominic Sessa
  • American actor (born 2002)

    and has a sister. His mother is a teacher, while his father worked in payroll before his death in 2017. Sessa practiced ice hockey, ballet, and gymnastics

    Dominic Sessa

    Dominic Sessa

    Dominic_Sessa

  • Continental Basketball Association
  • Defunct men's basketball minor league

    founding pre-dated the founding of the Basketball Association of America (now National Basketball Association) by two months. The league fielded six franchises

    Continental Basketball Association

    Continental_Basketball_Association

  • Asian Americans
  • People of Asian descent in the United States

    billion in total receipts and sales, with annual payrolls of $112 billion. In 2015, Asian American and Pacific Islander households had $455.6 billion

    Asian Americans

    Asian Americans

    Asian_Americans

  • Independent practice association
  • Type of medical organization

    IPAs offer management services organization (MSO) amenities including payroll, bookkeeping, benefits management, group purchasing, compliance, marketing

    Independent practice association

    Independent_practice_association

  • De minimis fringe benefit
  • Low-value perks provided by an employer

    Fringe Benefits Archived 2016-06-03 at the Wayback Machine". American Payroll Association, Orange County Chapter. September 2, 2014. Treas. Reg. § 1.132-6(e)(1)

    De minimis fringe benefit

    De_minimis_fringe_benefit

  • NETtime Solutions
  • Software company

    Better Business Bureau (BBB) American Payroll Association International Facility Manager Association National Association of Professional Employer Organization

    NETtime Solutions

    NETtime Solutions

    NETtime_Solutions

  • Fringe benefits in the United States
  • Fringe Benefits Archived 2016-06-03 at the Wayback Machine". American Payroll Association, Orange County Chapter. September 2, 2014. "Section 1.132-6(3)

    Fringe benefits in the United States

    Fringe_benefits_in_the_United_States

  • Review and Herald Publishing Association
  • US Seventh-day Adventist publishing house

    Review and Herald Publishing Association was the older of two Seventh-day Adventist publishing houses in North America. The organization published books

    Review and Herald Publishing Association

    Review and Herald Publishing Association

    Review_and_Herald_Publishing_Association

  • NFL Players Association
  • US National Football League labor union

    league revenues. The agreement also established a salary floor—minimum payrolls all teams were obliged to pay. The settlement was presented to and approved

    NFL Players Association

    NFL_Players_Association

  • House Un-American Activities Committee
  • American investigative committee (1938–1975)

    The House Committee on Un-American Activities (HCUA), popularly the House Un-American Activities Committee (HUAC), was an investigative committee of the

    House Un-American Activities Committee

    House Un-American Activities Committee

    House_Un-American_Activities_Committee

  • American Football League
  • League that merged with the NFL in 1970

    The American Football League (AFL) was a major professional American football league that operated for ten seasons from 1960 until 1970, when it merged

    American Football League

    American_Football_League

  • North American Soccer League
  • Soccer league in the United States (1968–1984)

    North America, and they quickly absorbed most of the available payroll, such as it was, which could have otherwise been used to pay North American players

    North American Soccer League

    North American Soccer League

    North_American_Soccer_League

  • National Retail Federation
  • Retail trade association

    renamed the National Retail Merchants Association. In 1990, the association and the American Retail Federation merged to form the National Retail Federation

    National Retail Federation

    National Retail Federation

    National_Retail_Federation

  • Pan Am
  • United States airline (1927–1991)

    Pan American World Airways, originally founded as Pan American Airways and more commonly known as Pan Am, was a major airline in the United States that

    Pan Am

    Pan Am

    Pan_Am

  • List of highest-paid Major League Baseball players
  • cap, instead employing a luxury tax that applies to teams whose total payroll exceeds certain set thresholds for a given season. Free agency did not

    List of highest-paid Major League Baseball players

    List of highest-paid Major League Baseball players

    List_of_highest-paid_Major_League_Baseball_players

  • Theranos
  • American health-technology company

    BioIndustry Association (AzBio). In February 2015, Stanford professor John Ioannidis wrote in the Journal of the American Medical Association that no peer-reviewed

    Theranos

    Theranos

  • Silo Sam
  • American professional wrestler (1952–2005)

    2005) was an American professional wrestler and actor who became known under his ring name Silo Sam under the American Wrestling Association and for a brief

    Silo Sam

    Silo Sam

    Silo_Sam

  • TriNet
  • American cloud-based professional employer organization

    organization for small and medium-sized businesses. TriNet administers payroll and health benefits and advises clients on employment law compliance and

    TriNet

    TriNet

    TriNet

  • TMF Group
  • Dutch multinational company

    Netherlands, providing accounting, tax, HR administration and global payroll services. As of October 2023, the company has 125 offices, 86 jurisdictions

    TMF Group

    TMF Group

    TMF_Group

  • American Continental Corporation
  • Real estate company in Arizona

    his payroll and was one of the largest land developers in Arizona, benefiting from a home building boom in the state. In February 1984, American Continental

    American Continental Corporation

    American_Continental_Corporation

  • Medicare (United States)
  • US government health insurance program

    "Innovative funding opens new residency slots". American Medical News. American Medical Association. Rosenblatt, Roger A.; Andrilla, C. Holly A.; Curtin

    Medicare (United States)

    Medicare (United States)

    Medicare_(United_States)

  • Paycheck Protection Program
  • U.S. federal government business loan program

    for payroll and certain other costs. A PPP loan allows a business applicant to receive funds up to 2.5 times the applicant's average monthly payroll costs

    Paycheck Protection Program

    Paycheck Protection Program

    Paycheck_Protection_Program

  • Frank Abagnale
  • American security consultant and convicted fraudster

    Cobb County, Georgia, on November 2, 1970, after cashing ten fake Pan Am payroll checks across five states. He escaped from the Cobb County jail and was

    Frank Abagnale

    Frank Abagnale

    Frank_Abagnale

  • No tax on tips
  • American political proposal

    many low-wage workers that pay more in payroll tax than in income tax. By contrast, if the proposal included payroll taxes, workers could lose access to

    No tax on tips

    No_tax_on_tips

  • Social Security Trust Fund
  • Type of trust fund in the United States

    Social Security Administration. The Social Security Administration collects payroll taxes and uses the money collected to pay Old-Age, Survivors, and Disability

    Social Security Trust Fund

    Social Security Trust Fund

    Social_Security_Trust_Fund

  • Tee Grizzley
  • American rapper (born 1994)

    May 18, 2021. "American certifications – Tee Grizzley". Recording Industry Association of America. Retrieved July 1, 2025. "American certifications –

    Tee Grizzley

    Tee Grizzley

    Tee_Grizzley

  • ECapital
  • American finance company

    freight factoring, invoice factoring, healthcare receivables financing, and payroll funding. Marius Silvasan currently holds the position of chief executive

    ECapital

    ECapital

  • Taxation in the United States
  • Government revenue systems at all levels

    with taxes imposed at each of these levels. Taxes are levied on income, payroll, property, sales, capital gains, dividends, imports, estates and gifts

    Taxation in the United States

    Taxation in the United States

    Taxation_in_the_United_States

  • Black-owned business
  • Business enterprise owned by one or more African-Americans

    billion in receipts, 1.9 million employees, and $69.8 billion in annual payroll. Early achievers By 1920, there were tens of thousands of black businesses

    Black-owned business

    Black-owned business

    Black-owned_business

  • Jon Runyan
  • American athlete and politician (born 1973)

    Republican party 92% of the time. Key votes he supported included the payroll tax cut, the balanced budget amendment, defunding of National Public Radio

    Jon Runyan

    Jon Runyan

    Jon_Runyan

  • Slow Horses
  • British spy thriller TV series (2022–present)

    2nd Annual HCA TV Awards are..." (Press release). Hollywood Critics Association. 7 July 2022. Archived from the original on 8 July 2022. Retrieved 14

    Slow Horses

    Slow_Horses

  • Lawyer
  • Practitioner of law

    $4,000 per hour for its top partners. Lawyers working directly on the payroll of governments, nonprofits, and corporations usually earn a regular annual

    Lawyer

    Lawyer

    Lawyer

  • Lefty Ruggiero
  • American mobster (1926–1994)

    Market in Manhattan. As a part-owner, Ruggiero put himself on the company payroll with a $5,000-a-month "no-show" job. During the 1970s, he purchased a social

    Lefty Ruggiero

    Lefty Ruggiero

    Lefty_Ruggiero

  • Ike Atkinson
  • American drug trafficker (1925–2014)

    names were obtained from personnel records. A serviceman on Atkinson's payroll would come to collect the packages, claiming that they had been misaddressed

    Ike Atkinson

    Ike_Atkinson

  • Chartered Institute of Personnel and Development
  • UK professional association

    sector recruitment, retention, payroll, training, and industrial relations issues. The enlightened practices of large American corporations, some of which

    Chartered Institute of Personnel and Development

    Chartered_Institute_of_Personnel_and_Development

  • Philadelphia Athletics (American Association)
  • Played in the American Association from 1882 through 1890

    a professional baseball team, one of six charter members of the American Association, a 19th-century major league, which began play in 1882 as a rival

    Philadelphia Athletics (American Association)

    Philadelphia Athletics (American Association)

    Philadelphia_Athletics_(American_Association)

  • Flight Risk (film)
  • 2025 film by Mel Gibson

    suspicions. However, Coleridge gives himself away as being on Moretti's payroll when he mentions his beach house, since Winston recognizes that a past

    Flight Risk (film)

    Flight_Risk_(film)

  • America's Next Top Model
  • American reality television series (2003–2018)

    an America's Next Top Model show producer. In November 2006, the writers on strike were taken off payroll. To celebrate its tenth cycle, America's Next

    America's Next Top Model

    America's Next Top Model

    America's_Next_Top_Model

  • Joe Biden
  • President of the United States from 2021 to 2025

    S. labor market eyes maximum employment despite underwhelming December payrolls". Reuters. Archived from the original on January 21, 2022. Retrieved June

    Joe Biden

    Joe Biden

    Joe_Biden

  • Earned wage access
  • Financial industry focused on early pay

    regular payroll cycle. Earned Wage Access is an employer-offered benefit that allows workers to withdraw earned wages during the current payroll cycle,

    Earned wage access

    Earned_wage_access

  • Alliance of American Football
  • Former professional American football league

    The Alliance of American Football (AAF) was a professional American football minor league. The AAF consisted of eight centrally owned and operated teams

    Alliance of American Football

    Alliance_of_American_Football

  • Employee stock ownership plan
  • Type of retirement plan in the United States

    employees who cannot afford to make a regular payroll deduction to a retirement plan. Employees who can afford a payroll deduction still can make that contribution

    Employee stock ownership plan

    Employee_stock_ownership_plan

  • Mark Walter
  • American businessman (born 1960)

    bought the team, the Dodgers signed a television deal that increased their payroll. Walter is the majority owner of the Los Angeles Lakers basketball team

    Mark Walter

    Mark Walter

    Mark_Walter

  • United States Congress
  • Bicameral legislature of the United States

    contribute 4.4 percent of pay toward FERS, in addition to Social Security payroll taxes. As of October 1, 2022, 619 retired members of Congress received

    United States Congress

    United States Congress

    United_States_Congress

  • World Hockey Association
  • 1972–1979 North American ice hockey league

    World Hockey Association (French: Association mondiale de hockey) was a professional ice hockey major league that operated in North America from 1972 to

    World Hockey Association

    World_Hockey_Association

  • Social Security debate in the United States
  • Discussion of proposals to change the U.S. Social Security system

    reference to its three components. It is primarily funded through a dedicated payroll tax. During 2015, total benefits of $897 billion were paid out versus $920

    Social Security debate in the United States

    Social_Security_debate_in_the_United_States

  • Christopher Kimball
  • American chef, editor, publisher, and radio/TV personality

    Common Press claims Kimball built his new venture while still on their payroll, using company resources in the form of recipes and databases to help shape

    Christopher Kimball

    Christopher Kimball

    Christopher_Kimball

  • ACA International
  • Trade group formerly called American Collectors Association

    & Young. These agencies help employ more than 124,000 employees with a payroll of $5 billion. In addition, third-party collection agencies contributed

    ACA International

    ACA_International

  • 2027 Major League Baseball season
  • Professional baseball season in the United States and Canada

    those clubs that do not meet a minimum payroll amount. The players union also highlights the fact that low-payroll teams like the Milwaukee Brewers and

    2027 Major League Baseball season

    2027_Major_League_Baseball_season

  • Air America (airline)
  • CIA covert airline from 1950 to 1976

    Air America was an American passenger and cargo airline established, originally under Civil Air Transport (CAT), in 1946 and covertly owned and operated

    Air America (airline)

    Air_America_(airline)

  • Luxury tax (sports)
  • Surcharge put on the aggregate payroll of a sports team

    luxury tax in professional sports is a surcharge put on the aggregate payroll of a team to the extent to which it exceeds a predetermined guideline level

    Luxury tax (sports)

    Luxury_tax_(sports)

  • Jerry Buss
  • American businessman and investor (1933–2013)

    team, suffered a catastrophic stroke in 1996, Buss kept Hazzard on the payroll and told Hazzard's son that his father would remain a Lakers employee for

    Jerry Buss

    Jerry Buss

    Jerry_Buss

  • Human resources
  • Organization's workforce

    Another duty is payroll and benefits administration, which deals with ensuring vacation and sick time are accounted for, reviewing payroll, and participating

    Human resources

    Human_resources

  • Social Security (United States)
  • American retirement system

    budget cuts to social security. Social Security is funded primarily through payroll taxes called the Federal Insurance Contributions Act (FICA) or Self Employed

    Social Security (United States)

    Social Security (United States)

    Social_Security_(United_States)

  • Butch Cassidy and the Sundance Kid
  • 1969 film by George Roy Hill

    them. Cassidy suggests "going straight," and they gain honest work as payroll guards for a mining company. They're ambushed by local bandits on their

    Butch Cassidy and the Sundance Kid

    Butch_Cassidy_and_the_Sundance_Kid

  • Keith Sonderling
  • American attorney (born 1982)

    in Sonderling's tenure. Sonderling additionally helped developed the Payroll Audit Independent Determination program, relaxing litigation and penalties

    Keith Sonderling

    Keith Sonderling

    Keith_Sonderling

  • Ysursa v. Pocatello Education Association
  • 2009 United States Supreme Court case

    Education Association, 555 U.S. 353 (2009), was a United States Supreme Court case in which the court held that a state ban on political payroll deductions

    Ysursa v. Pocatello Education Association

    Ysursa_v._Pocatello_Education_Association

  • American Rescue Plan Act of 2021
  • Act to address economic effects of COVID-19

    Feeding America, the American Hotel & Lodging Association, the Main Street Alliance, the U.S. Travel Association, the American Hospital Association, the

    American Rescue Plan Act of 2021

    American Rescue Plan Act of 2021

    American_Rescue_Plan_Act_of_2021

  • Katie Wilson
  • Mayor of Seattle since 2026

    table." According to a report published by the Downtown Seattle Association, the payroll tax is expected to bring in roughly $410 million in tax revenue

    Katie Wilson

    Katie Wilson

    Katie_Wilson

  • Federal government of the United States
  • National government

    however, Puerto Ricans pay all other federal taxes, including the federal payroll taxes that fund Social Security and Medicare; the FUTA tax; and business

    Federal government of the United States

    Federal government of the United States

    Federal_government_of_the_United_States

  • Joe Lacob
  • American business executive (born 1956)

    proven that winning records are not solely related to the size of the team payroll. Lacob approved the acquisitions of David Lee and undrafted rookie guard

    Joe Lacob

    Joe Lacob

    Joe_Lacob

  • List of The Sopranos characters
  • Cast of American crime drama TV series

    will pay Furio's salary and he does not have to be on the restaurant's payroll. Furio becomes one of Tony's most feared enforcers, intimidating and beating

    List of The Sopranos characters

    List_of_The_Sopranos_characters

  • 1994–95 Major League Baseball strike
  • But the ownership proposal also would have forced clubs to fit their payrolls into a more evenly based structure. Salary arbitration would have been

    1994–95 Major League Baseball strike

    1994–95_Major_League_Baseball_strike

  • Neogov
  • American software company

    educational institutions for applicant tracking, onboarding, training, payroll, and compliance management. Neogov also operates GovernmentJobs.com. As

    Neogov

    Neogov

  • 2026 Major League Baseball season
  • Professional baseball season in the United States and Canada

    a blend of script that has influence from the early 20th century American Association Milwaukee Brewers, classic supper clubs and vintage Wisconsin brewery

    2026 Major League Baseball season

    2026_Major_League_Baseball_season

  • Writers Guild of America West
  • Labor union formed in 1954

    24, 2006. Benson, Jim (November 7, 2006). "Top Model Takes Strikers Off Payroll". Broadcasting & Cable. Archived from the original on March 14, 2007. Retrieved

    Writers Guild of America West

    Writers Guild of America West

    Writers_Guild_of_America_West

  • September
  • Ninth month in the Gregorian and Julian calendars

    Abbots Bromley Horn Dance (Abbots Bromley, Staffordshire, England) National Payroll Week (United States, Canada, United Kingdom) National Suicide Prevention

    September

    September

    September

  • United States Census Bureau
  • U.S. agency responsible for the census related statistics

    States Economic Census occurs every five years and reports on American business and the American economy in order to plan business decisions. Furthermore,

    United States Census Bureau

    United States Census Bureau

    United_States_Census_Bureau

  • Tampa Bay Buccaneers
  • NFL team in Tampa, Florida

    teams during the 1980s; however, this was largely because he kept the payroll among the lowest in the league, hampering their ability to sign quality

    Tampa Bay Buccaneers

    Tampa_Bay_Buccaneers

  • Donnie Brasco (film)
  • 1997 film directed by Mike Newell

    Black's club is raided by corrupt Miami Police officers on Trafficante's payroll as a favor to Sonny Red. Suspecting a setup, Sonny Black and his crew return

    Donnie Brasco (film)

    Donnie_Brasco_(film)

  • Brighton College (Canada)
  • British Columbia) – Program Accreditation CPA (Canadian Payroll Association) – Certified Partner American Hotel & Lodging Educational Institute (AHLEI) – Academic

    Brighton College (Canada)

    Brighton_College_(Canada)

  • North American Airlines Group
  • Rogue US virtual airline (1949–1957)

    North American Airlines Group or North American Group, doing business as North American Airlines was a "combine", a group of US irregular air carriers

    North American Airlines Group

    North American Airlines Group

    North_American_Airlines_Group

  • History of Social Security in the United States
  • Payments to current retirees are financed by a payroll tax on current workers' wages, half directly as a payroll tax and half paid by the employer (self-employed

    History of Social Security in the United States

    History of Social Security in the United States

    History_of_Social_Security_in_the_United_States

  • James–Younger Gang
  • Criminal organization

    the March 11, 1881, robbery of a United States Army Corps of Engineers payroll at Muscle Shoals, Alabama. Frank James was found not guilty by juries in

    James–Younger Gang

    James–Younger Gang

    James–Younger_Gang

  • Family office
  • Family controlled investment group

    making travel arrangements, property management, day-to-day accounting and payroll activities, management of legal affairs, family management services, family

    Family office

    Family office

    Family_office

  • History of American Airlines
  • American Airlines was formed through the merger of 80 carriers in 1930. Since then, American has completed several major mergers with other carriers including

    History of American Airlines

    History_of_American_Airlines

  • Jensen Huang
  • Taiwanese and American businessman (born 1963)

    in August 1997 and saved the company, Nvidia was down to one month of payroll. This resulted in the "unofficial company motto": "Our company is thirty

    Jensen Huang

    Jensen Huang

    Jensen_Huang

  • United Way
  • American non-profit organization

    raise money for various nonprofits, with most donations coming through payroll deductions. the way organizations raise funds primarily via workplace campaigns

    United Way

    United Way

    United_Way

  • British Columbia Maritime Employers' Association
  • everyday labour matters, such as administering the collective agreement, payroll services, discipline, and grievance and arbitration hearings on behalf

    British Columbia Maritime Employers' Association

    British Columbia Maritime Employers' Association

    British_Columbia_Maritime_Employers'_Association

  • Bob Nutting
  • American businessman and sports team owner

    owner in MLB, the Pirates have constantly been in the bottom third of payroll under his direct ownership and that of his predecessor and former business

    Bob Nutting

    Bob Nutting

    Bob_Nutting

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