CTIL-001 plan - Certified Software Tester - Intermediate Level (CSTIL) Updated: 2024

Alerting: Receive notification of breaking news and story coverage developments (4)

Easy access: Coverage Plan is available to view via AP Newsroom and AP Video Hub on your desktop, tablet or mobile phone

Active Filings is an online business incorporation service that offers LLC formation packages ranging from $0 to $250, not including state fees.

The name search service is free and each of its plans includes the filing of Articles of Organization or Incorporation, as well as registered agent services. After the first year, however, you’ll pay $99 to maintain their registered agent service, on top of your annual plan price.

Active Filings can check most of the boxes you need, including a preliminary name check to make sure the state will approve the desired business name; preparation of the Articles of Formation and filing the same with the Secretary of State; drafting of the LLC’s Operating Agreement; and obtaining an EIN. 

According to LLC formation attorney Zac Copp these are the core formation steps required for a new LLC. And though Active Filings checks these boxes, it’s bare-bones compared to other LLC formation services. For example, you won’t have access to legal or tax experts, online chat, or a domain name, even with the highest-paid plan. Those services can prove invaluable to first-time business owners.

Active Filings overview and facts

Active Filings is a Florida-based company founded in 2001. Unlike some other incorporation services, they have filing available in Spanish and a dedicated Spanish-speaking staff. Their services are also available to international clients who wish to set up U.S.-based businesses, as well as residents of all 50 U.S. States and D.C.

The company’s online reviews don’t offer insight into their quality of service, however, Active Filings has a “B-” rating with the Better Business Bureau (BBB), with only three complaints filed in the last three years. 

While Active Filings lacks some of the attractive features that other incorporation services offer, such as complimentary legal advice or domain names and websites, not every service offers registered agent services, which are required for some LLCs.

Active Filings LLC plans and pricing

Unlike some competitors, Active Filings’ offers packages start at $0. But even when the price starts at zero, you’ll still have to cover state fees, which can range from $50 to roughly $1,000. 

Active Filings’ free Starter plan provides several of the services you’ll need to form your LLC, including free name search and filing of your Articles of Incorporation. But you’ll have to buy a paid plan in order to get an EIN, and it’s also unclear which packages come with an Operating Agreement. In other words, be prepared to pay extra for the full range of services you need.

If you’re thinking about springing for a more comprehensive plan than Active Filings’ free offering, make sure the features add value. Even if you don’t mind paying extra, it’s doubtful you’re looking for the embossing seal and leather corporate book that come exclusively with the top-tier package.

Starter

The Starter plan covers several of your basic needs for LLC formation. With this $0 plan, Active Filings will file Articles of Organization or Incorporation on your behalf. In addition, it’ll provide you with a complimentary registered agent address (for the first year), file your annual report with your state and send you alerts to help you stay on top of compliance deadlines.

The Starter plan is only free for the first year. After that, you’ll pay $99, which covers the cost of Active Filings’ registered agent services. 

According to Copp, these recurring fees are fairly customary across the industry. “The growing trend in the LLC formation industry is to get customers to sign up for recurring services (i.e., registered agent service),” he says. “There are benefits to using a professional registered agent, but make sure you understand whether or not this service is needed.”

Customers can cancel their plan after year one to avoid the recurring fee.

Sprinter

For $100, plus state fees, you can get Active Filings’ intermediate plan. Like the Starter plan, a $99 annual fee kicks in the second year for registered agent services. You’ll also have to pay a $200 fee for your EIN/Federal Tax Number if you don’t have an SSN.

The Sprinter Package can be a good choice for someone who wants the features of the Starter plan, but is also looking to protect the privacy of certain employees and members, since the plan extends registered agent service to these individuals. 

Plus, expedited filing is complimentary with this package, so the Sprinter is a good option for someone who’s already considering expedited, one-day processing, which otherwise costs $100. Speedy filing could be particularly valuable to someone who lives in a state with long processing timelines, like California, Illinois and Michigan (30 days) or Alabama (180 days), compared to most states other (14 days).

Here’s a review of the features you get for upgrading from the free plan:

• Business Address: Use Active Filings’ office address on formation documents (public records) in lieu of your personal address.
• Privacy Protection: Use Active Filings’ registered agent address in lieu of your members’, managers’ and directors’ addresses.
• EIN / FEIN: Covers EIN / Federal Tax ID number preparation and filing.
• Expedited Service: Includes same-day filing services and any extra state filing fees.

Finisher

Active Filings’ most comprehensive plan is $250 a year, plus state fees. Like the other plans, a $99 annual fee kicks in in the second year and you’ll have to pay a $200 fee for your EIN/Federal Tax Number if you don’t have an SSN. 

However, the priciest plan from Active Filings doesn’t deliver much value. For $150 more than The Sprinter Package, you’ll get these additional offerings:

• Corporate Seal: Laser-cut embossing seal with your corporate name, state and date of formation.
• Corporate Book: Leather corporate book, three-ring binder and zipper cover.

The Sprinter plan will be the better option for most businesses.

Active Filings add-ons and optional features

Some business formation companies offer a list of services you can add to your plan for an additional fee. For example, Northwest Registered Agent has a “Law on Call Service” that’s available in Utah for a monthly subscription fee of $9. 

Active Filings doesn’t appear to offer much in this area. While the website states that additional services can be purchased from within your open Active Filings’ account, details are not disclosed. 

On the other hand, all Active Filings’ packages include Registered agent services, which many companies charge for.

Active Filings customer support and experience

Active Filings lacks some of the convenient support features you may be looking for, like live chat support or a mobile app. 

If you wish to get in touch with a representative, you’ll have to submit a message online or place a call. They can be reached at 1- 800-609-2521 during office hours of 9 am – 5 pm EST, Monday through Friday. 

Active Filings’ website says that the company attempts to respond to all contact within two hours, however, we submitted a message online and did not receive a response as of one day later.

Active Filings vs. Incfile

Active Filings and Incfile have some key differences. While both offer useful features for business formation, only Active Filings offers annual report filing for free. 

However, Incfile has features that you might find more valuable, like chat support and free tax consulting. Plus, Incfile has add-ons that your business may eventually want, including website domains, accounting services and business insurance.

Active Filings vs. LegalZoom

You may find Active Filings more cost-efficient for your business when compared to LegalZoom, since Active Filings has a lower recurring fee for registered agent services and its annual report filing is complimentary.

But LegalZoom isn’t a bad alternative. While neither company provides EINs with their free plans, LegalZoom’s free plan includes a Wix website, and customers can access chat support online.

Is Active Filings right for your business?

Active Filings can be a good choice for someone who wants the essential services required to start an LLC, especially if you’re looking for a low price. There’s no charge for some of the basic features you need, like name search and filing of Articles of Organization or Incorporation. By comparison, some other formation services treat these as add-ons. 

Where Active Filings may come up short is in the area of customer support. If you’re looking for professional advice or for convenient access to a live representative, you’ll want to look for another business formation service.

Key points

• Various retirement plans exist for employees, the self-employed and small-business owners.
• Most people are eligible for more than one retirement plan.
• Retirement plans generally offer tax advantages. 

Retirement is the end goal for most workers, but you can’t quit your job unless you have a source of income. While Social Security will pay for some expenses, the government says these benefits will cover only about 40% of your pre-retirement income.

In the past, many companies offered pensions that provided lifetime income to loyal employees. Now, pensions have all but disappeared, and most workers need to rely on their savings to fill gaps in their budgets.

Fortunately, several retirement plans are available, many of which offer attractive tax incentives or generous employer matches. What’s more, most workers don’t have to settle for one plan and can open multiple accounts, depending on their employment situations.

Best retirement plans of 2024

American workers have no shortage of options when it comes to selecting the best retirement plan. 

“You’re talking about an embarrassment of riches,” says Andrew Meadows, senior vice president of HR, brand and culture for Ubiquity Retirement + Savings, a 401(k) provider.

Plans exist for employees, self-employed individuals and small-business owners. Options within each category allow people to receive immediate tax deductions or set aside money for tax-free withdrawals in the future. The best retirement plans also offer various investment options with low fees. 

Employer-sponsored retirement plans

Employer-sponsored retirement plans are some of the best-known options, and if you are an employee — meaning you receive a W-2 at tax time — you likely have access to one of them.

These accounts can be a convenient way to save for retirement since payroll deductions fund them. Plus, many employers match a portion of employee contributions.

“You want to be sure you put enough in to qualify for whatever your employer is matching,” says Stuart Chamberlin, founder and owner of advisory firm Chamberlin Financial in Boca Raton, Florida.

Traditional 401(k)

Traditional 401(k)s are the most common retirement plans private companies offer employees.

Employee contributions to a traditional 401(k) are tax-deductible. You can access the money without penalty once you reach age 59½, and withdrawals are taxed as regular income. You must start taking required minimum distributions at age 73, meaning you cannot avoid taxes forever.

You can contribute up to $23,000 to a 401(k) plan in 2024. Savers age 50 or older can contribute an additional $7,500.

Roth 401(k)

A Roth 401(k) works like a traditional 401(k), except the tax benefits are different.

Because Roth accounts are funded with after-tax dollars, employee contributions are not tax-deductible. The benefit is that the money grows tax-free and can be withdrawn tax-free in retirement. If you make a withdrawal before age 59½ and before you have held the account for five years, some of it may be subject to income tax and a penalty.

Roth 401(k) contribution limits are the same as traditional 401(k) contribution limits.

403(b)

A 403(b), also known as a tax-sheltered annuity, works like a 401(k) and may be offered in traditional and Roth versions. Typically, 403(b) plans are available to employees of public schools and certain tax-exempt organizations.

One unique provision of 403(b) plans is that workers with at least 15 years of service can make additional catch-up contributions, which may be worth up to $3,000. 

457(b) 

Employees of state and local governments and certain tax-exempt nongovernmental entities may be able to contribute to 457(b) plans. These accounts work like 401(k)s and can be found in traditional and Roth varieties.

Like 403(b)s, 457(b)s have a unique catch-up feature. Workers may be able to contribute up to twice the annual employee limit during the last three years before their normal retirement age. 

Thrift savings plan

The thrift savings plan is a retirement plan for federal government employees and uniformed members of the armed forces. It is comparable to a 401(k) account, with similar provisions and contribution limits. 

Employer-sponsored retirement plans

Individual retirement plans

Individual retirement arrangements, or IRAs, “have the lowest barrier to entry,” Meadows says.

You generally can open an IRA as long as you have earned income, even if you have a 401(k) plan or another workplace retirement account. But note that income limits may apply to deducting traditional IRA contributions and contributing to Roth IRAs.

Traditional IRA

Like a traditional 401(k), a traditional IRA offers an immediate tax deduction on contributions. Withdrawals after age 59½ are subject to regular income tax. Early withdrawals are subject to income tax and a 10% penalty. Required minimum distributions must begin at age 73.

You can contribute up to $7,000 to IRAs in 2024. Savers age 50 or older may make an additional $1,000 in catch-up contributions.

Your contributions may not be tax-deductible if you or your spouse is covered by a retirement plan at work and you exceed certain income limits. For 2024, the ability to deduct contributions begins to phase out at modified adjusted gross incomes above $77,000 for single filers and $123,000 for married couples filing jointly.

Roth IRA

Roth IRAs don’t offer tax deductions on contributions, but withdrawals in retirement are generally tax-free. Further, because you’ve already paid taxes on your Roth IRA contributions, you can withdraw them anytime tax- and penalty-free. Early withdrawals of your earnings may be subject to income tax and a 10% penalty. 

Roth IRAs share the same contribution limits as traditional IRAs, but high earners are excluded from funding these plans. For 2024, the ability to contribute to a Roth IRA begins to phase out at MAGIs of $146,000 for single filers and $230,000 for married couples filing jointly. At incomes of $161,000 and $240,000, respectively, the opportunity to contribute to a Roth IRA is eliminated.  

Spousal IRA

A spousal IRA refers to the ability of a working spouse to open an IRA on behalf of a nonworking spouse. In this way, stay-at-home parents or other spouses without earned income can have their own IRAs with which to save for retirement.

Spousal IRAs can be traditional or Roth accounts and are subject to the same contribution and income limits as other IRAs. To open a spousal IRA, a couple must file their tax return jointly.

Rollover IRA 

A rollover IRA is a way to move money from one retirement account to another. For example, if you leave a job, you can roll over money from your 401(k) to an IRA rather than leave it in place.

You can opt for a direct rollover or an indirect rollover. With a direct rollover, the funds are transferred from the 401(k) administrator to the IRA administrator. With an indirect rollover, you receive a distribution from the 401(k) and then deposit the funds into the IRA. If you fail to deposit the full amount into the IRA within 60 days, it may be subject to both income taxes and a 10% penalty.

There is no limit on how much you can roll over. Note that rolling over into an account with a different tax treatment — from a traditional to a Roth, for instance — counts as a conversion and has tax implications.

Individual retirement plans

Retirement plans for small-business owners and the self-employed 

One drawback of IRAs compared to employer-sponsored retirement plans is the low annual contribution limit. But if you are self-employed or a small-business owner, you have other options with higher limits. Becoming eligible for these plans may be easier than you think.

“If you have a side hustle and self-employment income, you absolutely have the ability to start your own retirement plan,” says Nathan Boxx, director of retirement plan services for financial advisory firm Fort Pitt Capital Group in Pittsburgh.

Whether you work for yourself or have a team of employees, the following accounts could be good options. 

SEP IRA

Any self-employed individual or employer can open a SEP IRA, and workers can contribute the lesser of 25% of their annual compensation or $69,000 per year. That puts a SEP IRA in line with a 401(k) plan in terms of contributions. But you can’t make catch-up contributions to a SEP account.

There is no Roth SEP IRA option, so your contributions will be tax-deductible. Withdrawals in retirement will be subject to regular income tax, and you’ll also need to start taking RMDs at age 73.

If you like the idea of having some tax-free money available in retirement, there is no reason you can’t also open a Roth IRA. The IRS allows self-employed workers and business owners to contribute to both.

SIMPLE IRA

The SIMPLE IRA is what Boxx calls the “quick and dirty” option for small-business retirement plans. It is available to businesses with fewer than 100 workers and has few filing requirements.

“The trade-off is lack of flexibility,” Boxx says. You may not have the same plan or investment options that other accounts offer. SIMPLE IRAs also have lower contribution limits than 401(k)s.

In 2024, a worker can contribute up to $16,000 to a SIMPLE IRA. Savers age 50 or older can make $3,500 in catch-up contributions. All contributions are tax-deductible, and withdrawals in retirement are taxed as regular income. RMDs must be taken starting at age 73. 

Payroll deduction IRA

Payroll deduction IRAs can be traditional or Roth and have the same contribution limits as those accounts. The main difference is they are funded through payroll deductions.

These accounts can be an attractive option for small-business owners who would like to help their workers save for retirement but don’t want the expense that comes with creating a 401(k) plan. 

Solo 401(k) 

Also known as one-participant 401(k)s, solo 401(k)s allow business owners with no employees or self-employed individuals to open an employer-sponsored plan for themselves and their spouses.

The reporting rules make these accounts more complex than some of the other options. On the other hand, they have significantly higher contribution limits.

As an employee, you can make elective deferrals of up to $23,000 in 2024. Savers age 50 or older can contribute an additional $7,500. In addition, as an employer, you can make a profit-sharing contribution of up to 25% of your compensation from the business. Combined, the maximum solo 401(k) contribution is $69,000 in 2024. 

Solo 401(k)s may be opened as traditional or Roth accounts.

Retirement plans for small-business owners and the self-employed 

Why is having a retirement plan important?

Most people understand the value of having money set aside for retirement, but it may not be obvious why you should use a retirement plan. After all, you could invest the money in a regular brokerage account, put it in certificates of deposit or leave it in your savings account.

A retirement plan makes more sense for several reasons:

• Retirement plans offer tax incentives — either deductions for contributions or tax-free withdrawals in retirement.
• Your employer may match a portion of your contributions. That’s essentially free money to boost your savings.
• Retirement plans are subject to certain standards and protections by law.

“Retirement money is sheltered from creditors up to a certain threshold,” Boxx says. That is one example of the type of protection your money gets when deposited in a retirement plan.

How to start investing in your retirement

The earlier you begin saving, the more likely you are to be financially secure in retirement. It isn’t hard to open a retirement account either.

If you work somewhere that offers employer-sponsored retirement accounts, contact your human resources office to start making contributions. Most plans let you choose from several investment options, and many now have target-date funds, which make it simple to invest based on your expected retirement date.

IRAs and other plans can be opened online or in person at many banks and brokerage firms. For instance, Ubiquity Retirement + Savings offers solo 401(k) plans, while Chase, Charles Schwab and Fidelity all have IRAs.   

How to choose the best retirement plan for you

If you have an employer-sponsored plan with a match, start there. You want to contribute enough to that plan to get the full match. After that, you can consider other options.

Here are some questions to ask yourself:

• Do I do any contract work that would make me eligible for a small-business retirement plan?
• How much do I expect to be able to contribute each year?
• Do I want a tax deduction now, or would I rather have tax-free money in retirement?

Before you jump into any account, be sure to read the fine print. “What fees are you paying?” Meadows asks. Those fees include the expense ratios for specific investments and the costs to administer the plan.

An accountant or financial advisor can help you weigh your options and select the best retirement plan for your needs. 

A pet wellness plan is only worth it if you’ll be making claims and maximizing your reimbursements. Look at the annual cost of a wellness plan, your potential annual savings and your out-of-pocket costs.

Finding a good pet insurance wellness plan is secondary to finding a good pet insurance accident and illness policy. The base accident and illness plan covers major veterinary expenses, such as a torn ligament, broken bones, cancer and diabetes. It’s more important to find the best pet insurance policy and then decide if adding a wellness plan is worth it. You can find a good price on pet insurance by comparing pet insurance quotes from multiple companies.

Once you find a pet insurance plan you like, compare the company’s wellness plan prices with your expected routine care costs for the year. You’ll want to look at:

• The cost for adding a wellness plan and the maximum savings potential per policy term.
• Your vet’s charges for routine wellness expenses.
• The amount your wellness plan will reimburse for routine wellness expenses.
• The amount you can expect to pay out of pocket for additional routine care charges.

Some wellness plans offer relatively low potential savings amounts. For example, the basic wellness plan from Figo costs about $111 per year for dogs and the maximum savings amount per policy term (after accounting for the premium) is only $11, and that doesn’t factor in your out-of-pocket costs when a certain expense exceeds the reimbursement limit. For example, Figo’s basic plan covers only up to $40 per year for teeth cleaning when the average cost of teeth cleaning ranges from $170 to $350.

Roadside assistance is offered by some car insurance companies as an add-on coverage. Note that you usually must also have comprehensive and collision coverage. Roadside service plans are also sold by motor clubs and companies specializing in emergency roadside help. And some credit card benefits include roadside assistance.

Roadside assistance plans are not standard—towing limits, price, covered calls per year and other variables vary by plan, company and even state. To identify the best roadside assistance plan for your needs, consider the following features when shopping around.

Towing limits and roadside assistance plans

Most roadside assistance plans specify the distance they will tow from where your car breaks down, for example 5, 10 or 20 miles. If having a greater area of applicable tow coverage is priority, you’ll want to be sure the service you choose has an acceptable tow mileage limit that suits your needs.

Roadside assistance service calls per plan year

When researching roadside assistance plans, be sure to check the number of calls or tows you can have per plan year. Some roadside help plans limit the number of rescues to three or four a year.

Onsite repairs for minor mechanical issues

Some roadside assistance plans provide help if you break down and need a mechanic to do some minor repairs, something that won’t last more than an hour or so.

Extension of coverage for roadside assistance

If you want to be sure coverage extends to your family, or to you if you’re a passenger, review the details of roadside plans you’re considering. Not all roadside assistance plans cover you as a passenger or your household members. Note that some companies do offer upgrades that include family plans and higher coverage limits.

Winching

Sometimes your car gets stuck in mud, snow, ice or in a ditch. In that case, you need a winch to pull your vehicle out and back onto the road. Look for a roadside assistance plan that includes winching if you’re worried about this type of service call.

Lost key services

Some roadside assistance plans will pay to send a locksmith to help if your keys are lost or stolen, though you will typically have to pay to replace the key. Keep in mind that this isn’t always included in roadside help plans—some will only assist you if you locked your keys inside your car.

Roadside assistance and trip interruption benefits

If an emergency listed in your plan means you need to unexpectedly stay in a hotel overnight while your car is being fixed, trip interruption benefits can help pay for meals, transportation and accommodations. Trip interruption benefits are usually found in more comprehensive roadside assistance plans and typically require you to be a specified distance away from home, for instance 100 miles.

Price of roadside assistance

What you pay for roadside help services depends on the company you buy your plan from and how much coverage you get, among other factors.

If paying the cheapest price is most important to you, you might want to start with your current auto insurance company. Keep in mind that if you buy roadside assistance from your car insurance company, frequent emergency claims may cause your car insurance rate to increase. If you use the help service for the occasional emergency your rates won’t be affected.

If the roadside assistance benefits from your car insurance company don’t include everything you want—for example coverage for other drivers in your household or a higher towing mileage limit—you may pay a bit more but be happier with a plan from an auto club. Auto clubs may also provide benefits beyond roadside service, which may include affiliate discounts, help with trip planning or trip interruption compensation.

Some roadside assistance companies offer several tiers of coverage, so while the budget plan may be cheapest, the premiere plan may include more of the benefits you want. For example, AAA, AARP, Allstate, Better World, Good Sam, Nationwide and Travelers all offer more than one roadside help plan.

Strategic Plan Narrative

We are pleased to present this plan, and proud of the work that went into it. We believe in the Green Party and the essential role that we can play in moving a progressive political agenda. We know that what we seek to do isn’t easy. But throughout history we have seen organized people beat organized money.

The creation of this plan is the beginning, not the end, of our thinking strategically about how to build our party. We’ve laid out a mission and vision statement, an analysis of our situation, goals and objectives, and an action plan to tackle. The rest is up to you.

We hope every reader of this plan will offer, not only ideas to make it better or more complete, but your personal commitment to work to make it a reality. We must also commit to re-visiting the plan on a regular basis, to make any necessary adjustments. We can’t predict the future. We do know that if you fail to plan, you plan to fail.

Read the Plan

Support Documents
International Greens 
State Leader Survey Report 

Objectives & Action Plan Proposals Passed by the NC
Goal 1: Membership Proposal 
Goal 2: Elections Proposal 
Goal 3: Raising Awareness 
Goal 4: Movements / Issues / Advocacy 

A qualified retirement plan is an investment plan offered by an employer that qualifies for tax breaks under the Internal Revenue Service (IRS) and ERISA guidelines. Because an individual retirement account (IRA) is not offered by employers, a traditional or Roth IRA is not considered a qualified plan, although they feature many of the same tax benefits for retirement savers.

Two exceptions that may be offered by an employer are SEP IRAs and SIMPLE IRAs. Companies may also offer non-qualified plans to employees that might include deferred compensation plans and executive bonus plans. Because these are not ERISA-compliant, they do not enjoy the tax benefits of qualified plans.

It's always a good idea to see if you have one of the best cell phone plans, but never more so than at the beginning of the year. By comparing your current plan to others, you can figure out if you're paying too much for phone service or getting short-changed on the perks that come with your wireless package.

When we look at cell phone plans, we certainly consider price. But we're also looking at the extras that wireless providers include in their plans — things like hotspot data, streaming service subscriptions and traveller benefits. It's also worth considering network performance, particularly for plans offered by low-cost carriers who piggy-back on the cellular towers operated by other wireless services. All those factors help us find the best cell phone plans based on total value delivered.