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Monica and K2 a simple question. How do your client's know they are in compliance with the minimum wage laws if they have no idea how many hours these people are working? I admit I am no expert on this part of the law but I am also not aware of any exception that says paying someone by the mile or by the job exempts them from making sure they are paying at least the minimum wage. Personal story here to bore you: Back in the '80s I worked my way through college one summer by painting houses. My partner and I split 45% of the gross revenue of the job and the owner got the other 55%. Owner paid the expenses. But he made us report our hours of every job so if the state of IL or the DOL audited him he could show we made at least the minimum wage.

It is not the best they could do and it is inadequate for compliance.

You are looking at the 'out' statement. Why not use the 'in' statement from her IRA?

First of all, there is no bigger proponent of vlookup than me. I should be paid a commission for how I tout vlookup. And lest you get the impression that I am technology averse, I can assure you that we've embraced technology (whether through Access databases, custom crystal reports, etc) to the extent that promotes efficiency and accuracy, and is not a hindrance to them. That is the guide I rely on. And ESOP Guy, it is the very moment you stop checking that you end up regretting it. And formula errors do happen. I use a "trust but verify" approach (Reagan, right?) Automate through vlookup, but then spend a moment making sure the vlookup worked correctly (usually can be done in Excel). Here is my dilemma. It seems to me that some sort of occupational consulting group would have actually sat down and asked the question: Are people able to achieve the same levels of accuracy and review on a monitor as opposed to paper? The latter affords the opportunity to write a quick note, document checks back and forth. It seems to me that with everyone jumping on board the USS Paperless someone would have done this "obvious" analysis. Example. I can't tell you how many times I've writte a letter in word, read it through 10 times over, agonized over every word, print it out, and realize that I forgot to change the client's name under "Dear Steve" (having only changed the address). That's the kind of thing I'm talking about. It hits you in the face on paper.