TAILIEUCHUNG - Griffin-Hammis Associates, LLC - Social Security Considerations for Small Business Owners with Disabilities

These explanations apply to terms as used in this policy procedure: Agreements for the purpose of this policy, transactions involving purchase orders, tenders, contracts, to provide goods, services and works, etc. For a short list, see Appendices C. Capital Assets are assets of significant value which have a useful life of several years, also referred to as fixed assets. Capital expenditure: Payment of money to acquire capital assets, such as a building or equipment. Capital Budgets are major capital improvements, which are beyond the routine operation and are budgeted under separate capital funds. This includes items such as building expansion and reconstruction, computers and. | Griffin-Hammis Associates LLC Developed in part through Cooperative Production s Entrepreneurship Project Dave Hammis Cary Griffin Social Security Considerations for Small Business Owners with Disabilities Social Security Considerations For Entrepreneurs With Developmental Disabilities Social Security Considerations For Small Business owners With disabilities - 2nd edition 2002 2nd Edition for 2002 Developed By Griffin-Hammis associates LLC With 2001 1st Edition Support from the Cooperative Production Entrepreneurship Project 2nd Edition - January 2002 Prepared Sponsored by David Hammis Cary Griffin Senior Partners Griffin-Hammis Associates LLC 1st 2001 Edition Sponsored by The Ellis L. Phillips Foundation Cooperative Production Inc. Griffin-Hammis Associates LLC The Ellis Foundation Cooperative Productions Inc. Griffin-Hammis Associates LLC August 2001 Page 3 Social Security Considerations For Entrepreneurs With Developmental Disabilities TABLE OF CONTENTS Page Introduction 3 Overview of Recommended Companion Publications 4 2001 Redbook on Employment Support 4 Program Operations Manual System POMS 4 Frequently Used Social Security Acronyms 5 -7 Overview of Self-Employment Social Security Concerns 8 - 11 Importance of Preparing a Benefits Analysis 8 Coordinating with Business Planning Activities 8 Cash Flow Analysis Impacts 8 - 9 Break Even Point Impacts 9 - 10 Business Start-up Funding Impacts 10 Medicare and or Medicaid Impacts 10 Other Support Program Impacts 10 - 11 Basics of Social Security s Definitions of Resources 11 - 14 Resource Limits Inclusions and Exclusions 12 Resource Exclusions Self-Employment 12 Property Essential to Self Support PESS 12 - 14 Understanding Self-Employment Income Social Security 14 - 18 Gross versus Net Self-Employment Income 14 - 17 Wages versus Net Earnings from Self-Employment 17 - 18 Sole Proprietorships Partnerships 19 - 21 Corporations Associations Corporate Entities 22 - 25 Supplemental Security Income .

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