The document provides an overview of several topics related to growing and managing a business. It discusses using social media strategically as a tool for business growth. It addresses how the Affordable Care Act eliminated the temporary employee classification and provides steps for identifying and reclassifying temporary employees. It promotes using customer data to inform targeted marketing strategies. It discusses how employers are shifting focus to improving employee wellbeing and the economic value of these programs. Finally, it provides details on the proposed Marketplace Fairness Act requiring online retailers to collect sales tax.

1. ISSUE 57 • FALL 2013
BIZGROWTHS T R A T E G I E S
I D E A S T O H E L P G R O W Y O U R B U S I N E S S
our business
is growing yours
MANAGINGA
MULTI-GENERATIONAL WORKPLACE
THE MARKETPLACE FAIRNESS ACT:
The Tax Man Cometh &
HE’S HEADING
FOR THE INTERNET
THE TEMPORARY EMPLOYEE
CLASSIFICATION...
Gone with
the ACA Wind
A POWERFUL TOOL
TO GROW YOUR
BUSINESS
SOCIAL MEDIA
MARKETING
DATA-DRIVEN
THE ECONOMIC VAULE OF
Employee Wellbeing

2. In This Issue…
To view the electronic versions
of current and past issues of
BIZGrowth Strategies, visit
cbiz.com/bizgrowthstrategies.
To register for our online version,
visit cbiz.com/invitation.asp.
You can also call us at
1-800-ASK-CBIZ (1-800-275-2249).
@cbz CBIZ BIZ Tips
Videos
Management & Performance.......2
Social Media: A Powerful Tool
to Grow Your Business
Health Care Reform.....................3
The Temporary Employee
Classification…Gone with the
ACA Wind
Marketing...................................4
Data-Driven Marketing
Wellness.....................................5
The Economic Value of
Employee Wellbeing
Tax & Accounting........................6
The Marketplace Fairness Act:
The Tax Man Cometh & He’s
Heading for the Internet
Human Resources.......................6
Managing a Multi-Generational
Workplace (Especially Millennials)
CBIZ in the News
For complete articles:
cbiz.com/in_the_news.asp
Fox Business
The right and wrong ways
to resolve tax issues
August 5, 2013
Bloomberg.com
Investors look to small business
hiring gauges: EcoPulse
July 17, 2013
US News & World Report
What was so lavish about the
IRS employee conference?
June 12, 2013
2 | BIZGROWTH STRATEGIES – FALL 2013 CBIZ, INC.
SOCIAL MEDIA:
Management & Performance
S
ocial media can be a powerful tool for a business. LinkedIn,
Facebook, Twitter, YouTube and the slew of others can drive
consumers to your website and into your brick-and-mortar
business. It is inexpensive and can provide a real advantage over social
media-challenged competitors.
Effectively using social media to grow your business, however, isn’t
intuitive. It requires a well-planned strategy and tech-savvy people to
implement it. Shooting from the hip might work well for a practiced
gunslinger, but when it comes to words that reflect on your company,
post with care. Reputations are at stake: yours and your company’s.
Once posted to a social media site, a photo, comment or story
can’t be completely erased; so, it’s essential that everything you post
is positive, pushing your business forward and presenting it in the
best light. Each site you use tells a story and, together, the many sites
weave a narrative of your company, its attitude toward customers and its
standards.
Here are some areas to think about when mapping out a social
media strategy:
Creating a Profile
Focus on the “pro” in profile. When developing a profile, include
nothing that isn’t professional or doesn’t elevate the professionalism
of your company. Like small talk at a cocktail party, steer clear of hot-
button topics, such as politics and religion.
Be honest, brief and relevant. There is value in noting that you were
president of your college fraternity, but listing that you medaled in the
Beer-Chugging Olympics your junior year probably isn’t going to impress
a potential client.
Choosing Appropriate Content
Anything not directly related to your business probably should be
avoided. The idea driving the use of social media for your business is to
inform current and potential customers or clients about your company
and what it can do for them. This includes any information that presents
you or your business in a positive way. Steer clear of negative posts;
they tend to resurface at the most inopportune times: an annual review,
a merger and so on. What picture do you want a Google search to paint?
Exercise Some Self Restraint
We can post to social media sites almost anywhere at any time.
Overexposure, though, is as bad as not taking advantage of social
media at all. The idea is to keep your followers up to date on the
to Grow Your Business
A POWERFUL TOOL
(Continued on page 3)

3. latest news from your business, but every little thing
isn’t news. Once followers become bored with posts,
the ability to wow them is gone. What’s the point in
posting if no one is following?
Reply to Comments & Inquiries
Once you embark on a social media strategy, you
must keep up with it. Not only does content need to be
current, but comments and questions from followers
must be addressed. Not responding to followers in a
timely manner can paint your business as indifferent to
customer needs. Followers taking the time to comment
or make an inquiry probably want to establish a dialog.
Your response needs to be quick and relevant.
What It Means to Your Business
Social media can be a boon or bust for your
business. Like any tool, its effectiveness depends on
how you wield it.
DISCLAIMER: This publication is distributed with the understanding that CBIZ is not rendering legal, accounting, or other professional
advice. To the extent anything herein could be construed as tax advice, such advice is not intended to be used and cannot be used
to avoid penalties under the Internal Revenue Code, or to promote, market, or recommend to another person any tax-related matter.
This information is general in nature and may be affected by changes in law or in the interpretation of such laws. The reader is
advised to contact a professional prior to taking any action based upon this information. CBIZ assumes no liability whatsoever in
connection with the use of this information and assumes no obligation to inform the reader of any changes in laws or other factors
that could affect the information contained herein.
ROBERT CINI
CBIZ MHM, LLC • Boca Raton, FL
561.922.6099 • rcini@cbiz.com
CBIZ, INC. BIZGROWTH STRATEGIES – FALL 2013 | 3
(Continued on page 5)
Management & Performance (Continued from page 2) Health Care Reform
D
oes your organization employ temporary
employees who are not employed through a
staffing agency or who are not true independent
contractors? If so, you have some work to do. Under
the Affordable Care Act (ACA), the temporary employee
classification does not exist. The ACA recognizes only
four categories of employees:
1. Full-time (30 hours per week or 130 hours in any
given month)
2. Seasonal
3. Variable Hour (hourly employees who may work
more or less than 30 hours per week)
4. Part-Time (always working less than 130 hours
per month)
Why is this reclassification important? Beginning
in 2015, if an employer with 50 or more full-time
employees or equivalents does not offer health
insurance benefits to 95 percent or more of its full-time
employees and at least one full-time employee goes to
an exchange and qualifies for premium assistance, then
the employer’s annual penalty could be $2,000 per all
full-time employees less the first 30 full-time employees.
Thus, this penalty could be triggered if any of your
temporary employees will be considered full-time.
If your organization has temporary employees,
follow these five steps to identify and reclassify these
employees to eliminate the risk that they will trigger the
$2,000-per-employee penalty.
The Temporary Employee
Classification…
Gone with
the ACA Wind

4. While “Big Data” is a hot topic in marketing to
consumers, the revolution is slow in coming to the B2B
(business-to-business) marketplace since the dynamic
there is completely different. Transactions are typically
larger in dollar value relative to consumer products,
but far fewer in frequency. This means that there are
not enough data points to serve as predictors of likely
future purchases.
However, all is not lost since data can still
be used to answer important questions such
as: What is the job title of the person who
normally makes the buying decision?
What size companies are you more
successful selling to? What kinds of
companies are more likely to buy
from you?
A system that collects just
a few more key data points
can also tell you which of your
competitors you most often
succeed or fail against, where your
most successful leads are coming
from and why you won or lost a sale
(price, timing, relationship, etc.). Your
sales team may already be collecting
some of this data as a part of its sales
management process and, if so, you should
be using it to tailor your marketing approaches
and programs, too.
There is immediate value in being able to target
your limited marketing dollars to that “sweet spot”
where they are likely to do the most good. And, as you
become more comfortable with what your customer
data is telling you, you can also begin to explore how
to tailor your products or services to reach those less
likely buyers. In other words, starting with the question
of “who” and moving to understand the “why”.
While the concept of target marketing is not at
all new, the ability to analyze real customer data now
allows you to be more effective in designing and
executing your marketing programs. Technology makes
it possible to act based more on real data and less on
general market research or gut feel.
4 | BIZGROWTH STRATEGIES – FALL 2013 CBIZ, INC.
S
uccessful marketers are increasingly using
customer data to gain a competitive advantage.
A data-driven marketing team understands
who buys their organization’s products and services
before they jump into expensive and time-consuming
marketing campaigns.
Marketing
Data-Driven Marketing
MARK DIXON
CBIZ Benefits Insurance Services, Inc.
Leawood, KS
913.234.1717 • mdixon@cbiz.com
Fortunately, the prevalence of CRM (Customer
Relationship Management) and POS (Point of Sale/
Service) systems in companies today means that
marketers have a ready platform for uncovering and
analyzing invaluable data that previously had only
been available to the largest and most sophisticated
organizations.
In a retail or B2C (business-to-consumer)
environment, the history of previous purchases is being
used like never before to tailor marketing messages
to the individual consumer. This move towards “Big
Data” analytics means that offers these days are often
being individualized. You’ve probably seen this when
shopping online: “Customers like you who bought
product X also bought product Y.” Sometimes it’s far
less obvious, such as with retailers whose mailers vary
from one house to the next based on demographics
and past purchase data.

5. W
ith health care reform a reality, top-performing
employers understand that pursuing the
objective of healthier, happier employees is
even more important. To that end, they’re shifting their
focus to fixing the environmental, cultural and lifestyle
systems in the workplace that lead to struggling
wellbeing, preventable health risks and modifiable
CBIZ, INC. BIZGROWTH STRATEGIES – FALL 2013 | 5
Step 1: Identify your current temporary, non-benefit-
eligible employees, such as interns, seasonal hires and
temporary workers, who supplement your workforce or
assist in the completion of a project.
Step 2: Run reporting that displays their hours
worked per month over the past 12 months. Flag any
employees who averaged 30 hours during the total
time period or within the first six or last six months.
Flag any temporary employees who worked 130 hours
or more in any given month. These flagged employees
could be considered full-time under ACA.
Step 3: Categorize your temporary employees into the
four available ACA classifications and evaluate the
impact of these changes. See the graphic below for the
classification breakdown.
Step 4: Based on your policy decisions, amend your
handbook, policies and health-plan documents,
THE FOUR ACA EMPLOYEE CLASSIFICATION CATEGORIES
FULL-TIME: Extending health plan eligibility to temporary employees who are reclassified as full-time will prevent
these employees from triggering the $2,000 penalty. Calculate their projected enrollment and impact to your
budget. Is this cost increase acceptable? If not, can you make compliant policy changes to reclassify these
employees as part-time? For example, can you compliantly limit their monthly hours to 125?
SEASONAL: Seasonal employees can be excluded from your group health plan. The final ACA definition of seasonal
is pending. For planning purposes, consider employees with strong seasonality and employment durations of less
than 121 days as seasonal. For example, if you hire interns only in the summer and for 90 days or less, they will
likely be classified as seasonal. However, if you hire interns throughout the year, the position is not dependent on
seasonality. Any seasonal employees should be tracked similarly to variable hour employees.
VARIABLE HOUR: For hourly employees who may or may not work 30 hours per week, you can track their hours for
up to 12 months before establishing their eligibility.
PART-TIME: If you are able to classify temporary employees as part-time (never working 130 hours or more in a
given month), these employees will not impact the $2,000 “no coverage” 2015 employer penalty.
Wellness
EMPLOYEE WELLBEING
THE ECONOMIC VALUE OF
(Continued on page 7)
costs. This is a major paradigm shift in thinking about
the economic value of health and overall wellbeing.
There has been a fair amount of validated research
in recent years, demonstrating the effectiveness of
successfully implemented wellbeing programs. While
Health Care Reform (Continued from page 3) including insurance contracts, and communicate these
changes to employees.
Step 5: When hiring new employees, ensure they
are placed in one of these four categories and
administered accordingly.
Take caution in your reclassification efforts, and
please note that there may be other legal implications
to your current temporary employee definition and
administration.
Portions reprinted with permission. Copyright ASAE: The Center for Association
Leadership, April 2013, Washington, DC.
ZACK PACE
CBIZ, Inc. • Columbia, MD
443.259.3240 • zpace@cbiz.com
CO-AUTHOR: Rebecca Barnes-Hogg of YOLO Insights

6. The Tax Man Cometh
He’s Heading for the Internet
THE MARKETPLACE FAIRNESS ACT:
W
hether your brick-and-mortar business sells
goods online or you are solely an Internet
retailer, you must get up to speed on the
Marketplace Fairness Act – a piece of legislation which
passed the Senate in early May and is currently under
hot debate in the House of Representatives. It requires
all “remote sellers”, including online stores, earning
$1 million in revenue or more to collect taxes for every
state where they have customers. If the Marketplace
Fairness Act becomes law it will mean thousands of
dollars in new revenue for each state because they will
now be collecting sales tax from Internet shoppers who
once avoided the additional fee by ordering online. The
bill would force online shoppers to pay sales tax for
the state to which they are having their items shipped.
Currently, most online shoppers are subject to a self-
reported Use Tax, which is typically the same rate of tax.
The new law will require every state to provide
remote sellers with free software that calculates all
taxes due. Under the Streamlined Sales and Use Tax
Agreement (SSUTA), adopted by a total of 24 states,
only five software providers are ‘certified’ to provide
such a program. States that choose not to join the
SSUTA will be provided an alternative process within
the act. This option will contain five mandates which
must be followed and implemented into the state’s tax
plan before enforcement of the law. Additionally, these
states as well as those listed under the SSUTA must
wait a period of 180 days before collection, starting the
first day of the financial quarter after enactment.
The Small Seller Exception
As we await a final decision from the House on the
Marketplace Fairness Act, or S. 743, it is important
to understand its significance for employers as well
as individuals. A noteworthy piece to the legislation
is Section 2(c) also known as the “Small Seller
Exception”, exempting remote sellers who earn less
than $1 million in gross annual receipts. Independent
vendors who use third-party sites, such as Etsy or
Amazon, may view the $1 million cut-off negatively
because in order to use these sites they must pay
transaction fees. Right now these fees are not being
incorporated in the annual calculation.
Revisions
Several lawmakers and companies have publicly
voiced their opinion on the Marketplace Fairness Act.
Tax Accounting
6 | BIZGROWTH STRATEGIES – FALL 2013 CBIZ, INC.
Some discussions around the act include making
revisions to the current law before any further action is
taken. The Small Seller Exception may be just a small
note included in one of the six sections of the act;
however, it arguably has created the most debate among
small- to mid-size business owners. One major concern
is the administrative burden this tax would place on
small businesses. Opponents to this rule, including
eBay, argue that the exemption level is too low and
propose $10 million should be the cut-off value.
If you’re an online business, based on your state’s
membership in the SSUTA, your future tax collection
process is dependent on the Marketplace Fairness Act.
Though much is left up to debate, including several
revisions that could affect its enforcement, the time to
prepare for a change in sales tax law is now. If passed
in its current state, you must be prepared to take
action in as little as six months to meet these new
filing requirements. Connect with a tax professional
now to prepare properly.
ANNA HOWELL
CBIZ MHM, LLC • Memphis, TN
901.685.5575 • ahowell@cbiz.com
T
o paraphrase Joel Stein’s cover story in TIME
magazine earlier this year, Millennials are
entitled and materialistic narcissists addicted
to technology. Whether one believes this statement
or not, the fact is that Millennials (generally defined
as individuals born between 1980 and 2000) are a
force to be reckoned with due to population; there
are approximately 80 million in the U.S. alone. While
demographic studies vary somewhat, the general
consensus is that Millennials will make up at least half
of the U.S. workforce within the next 20 years.
Human Resources
Managing a Multi-
Generational Workplace
(Especially Millennials)
(Continued on page 7)

7. CBIZ, INC. BIZGROWTH STRATEGIES – FALL 2013 | 7
the vast majority of them have focused on large- and
medium-sized companies, smaller businesses can still
draw credible knowledge from these studies to apply
to their business. Further, workforce wellbeing and
engagement is still important even if the business’
medical plan is fully-insured, has a pooled group
premium or is utilizing exchanges because there are
other compelling reasons related to the productivity,
performance and competitiveness of the business that
are important.
Employers who are struggling with increasing
health care costs and attenuating employee
productivity concerns simply cannot afford NOT to
improve the wellbeing and performance of their
workforce. With the reasons for wellbeing programs
so compelling, the issue is not whether to offer a
wellness program but how best to implement it so as
to fully engage employees to gain clear, measurable
outcomes and a real return on this serious business
investment.
Surveys tell us that the biggest challenge to
maintaining affordable coverage is employees’ poor
health habits, followed by high-cost catastrophic cases
and underuse of preventive services. Clearly, there
are preventive and mitigation opportunities to address
these challenges. Such programs have goals to:
• increase employee education and awareness of
health risks
• engage the workforce in active, healthy lifestyles
• reduce moderate and high risk prevalence in
the population, specifically weight, stress, blood
pressure, cholesterol, diabetes and tobacco use
• reduce medical claims expense, as well as
absences, disability and worker’s comp injuries
The ‘real’ answer to these problems is to focus on
improving employee wellbeing, energy and engagement.
Performance will follow. Leading evidence suggests we
need to go upstream to fix the system leading to the
defects.
Businesses can begin to manage the wellbeing of
their workforce with the following actions:
1. Designate a wellbeing leader.
2. Endorse a mission of wellbeing.
3. Enlist the help of an expert wellness consultant.
4. Create a team of wellbeing champions.
5. Develop a multi-year strategic plan.
6. Utilize data analytics to drive focus and course.
7. Implement a host of related tactical and
practical interventions designed to engage
everyone.
Senior leadership can ignite a strategic business
initiative of wellbeing which ultimately will deliver a
return of value. That strategy develops a workforce
culture where employees are engaged, accountable
self-leaders who are supported in their pursuit of
health, wellbeing and life accomplishment.
Wellness (Continued from page 5)
GINA PAYNE
CBIZ Benefits Insurance Services, Inc.
Leawood, KS
913.234.1064 • gina.payne@cbiz.com
Eventually, this generation will be called upon to
take leadership roles, and it is critical they are prepared.
The economic recession has delayed the workforce
transition somewhat, as many Baby Boomers elect to
work beyond intended retirement dates. Nonetheless,
Baby Boomers will eventually retire, leaving jobs to be
filled by succeeding generations. With this in mind,
organizations should consider possible succession
plans now and establish the necessary initiatives to
develop and retain high-performing young workers.
So what actions ought to be taken to effectively
manage generational differences in the workplace?
Recognize and appreciate workplace diversity.
Obviously, acknowledging and encouraging diversity
extends well beyond age, but the approach remains
the same. Organizations may establish various worker
groups to develop practices or evaluate proposed policy
that impact employees. The goal of grouping employees
with diverse backgrounds, experience and job roles is
to generate creative thinking. Additionally, Millennials
benefit from exposure to employees in different levels
and functions. On the other hand, affinity groups tend
to engender loyalty. By offering young, new workers the
opportunity to work with other similarly-situated workers,
they are more likely to bond with colleagues and,
accordingly, the organization as a whole.
Provide growth opportunities.
The stereotypical mindset of Millennials is that
they expect to be the leaders of tomorrow, literally.
While such a timeline is not realistic, it is important to
communicate potential career paths and what skills
and behaviors are needed to advance. Accordingly,
professional development opportunities should be
made available to Millennials to assist them in growing
within the organization.
Human Resources (Continued from page 6)
(Continued on page 8)

8. PRIYA J. KAPILA
CBIZ Human Capital Services • St. Louis, MO
314.995.5558 • pkapila@cbiz.com
our business
is growing yours
©Copyright2013.CBIZ,Inc.NYSEListed:CBZ.Allrightsreserved.•CBIZ-020,Rev.57
Human Resources (Continued from page 7)
8 | BIZGROWTH STRATEGIES – FALL 2013 CBIZ, INC.
Play up individual skills.
While explaining conventional career paths is
important to convey the ability for upward progression,
so too is permitting employees to “find their own
way”. Millennials may seek less traditional job
changes in order to remain challenged. Staff should
be encouraged to express their interests as it relates
to their job and the organization and, to the extent it is
feasible, allowed flexibility in work assignments.
Develop or modify performance management
processes.
Popular opinion suggests that Millennials have
grown to expect immediate gratification. As a result,
it is important to establish performance management
procedures that are meaningful to the workforce; for
young workers, this often means frequent performance
reviews and rewards. The size of the award tends to
matter less than the feedback itself, so inexpensive
recognition initiatives may be added throughout the
year. An organization may provide for 360-degree spot
recognition as well, wherein customers, supervisors or
peers can reward workers for specific efforts.
Clearly, it is essential to maintain a cooperative
multi-generational workforce within an organization.
The good news is that basic modifications to
training, professional development and performance
management processes can yield very positive benefits
with regard to attracting, motivating and retaining
Millennials and others.