Common use of EMPLOYER PROGRAM Clause in Contracts

EMPLOYER PROGRAM. A. The Employer agrees to encourage all of its Eligible Employees to become Participating Employees and to sign the Model Gaming Employee Tip Reporting Agreement, attached as Appendix C. The Employer agrees to keep these agreements for at least the period of limitation on assessment of employment tax for the years in which this Agreement is in effect and to make the agreements available to the Service upon request. B. The Employer shall withhold and pay tax based upon tips reported, as required by law. C. The Employer shall include all reported tips on Forms W-2. D. The Employer acknowledges that the Service has authority, including the issuance and enforcement of summonses pursuant to sections 7602, 7604, and 7609 of the Code, to secure the information necessary for the Service to develop the tip rates of Nonparticipating Employees. E. The Employer shall maintain the following records, to be made available to the Service upon request: