Credit Agricole Assurances proposes to acquire Charterhouse Capital Partner's stake in French trade show organizer Comexposium for €877 million, through newly created holding company Cassini SAS. We project that the acquisition financing will not lead to a material deterioration in Comexposium group's debt metrics. We are affirming our 'B' long-term rating on Comete Holding SAS, the current parent of Comexposium, and our 'B' rating on Comete's existing €455 million senior secured facilities. The outlook remains stable. We expect to withdraw the ratings on Comete upon completion of the proposed transaction. FRANKFURT (S&P Global Ratings) Jan. 25, 2019--S&P Global Ratings today took the rating actions listed above. The affirmation reflects our view that after the planned acquisition and refinancing of the existing senior secured facilities, Comete's debt projection metrics will not materially change. We believe that the group'

Credit Agricole Assurances intends to acquire Charterhouse Capital Partner's stake in French trade show organizer Comexposium for €877 million, through newly created holding company Cassini SAS. Financing of the proposed acquisition and repayment of the existing senior secured debt will involve issuance of a new senior secured term loan B and a revolving credit facility. We are therefore assigning our preliminary 'B' rating to Cassini and our preliminary 'B' issue rating to its new senior secured debt. The recovery rating on the debt is '3', indicating our expectation of average recovery prospects (50%-70%; rounded estimate: 60%) in the event of a payment default. The stable outlook reflects our view that after the transaction's close, Comexposium's leverage will reduce to 6.0x-6.5x in 2019 and the group will continue to generate annual organic revenue growth and positive free operating cash flows. FRANKFURT (S&P Global Ratings)

Due Date:  Friday,3/29/2019 Depositing Employment Taxes In general, you must deposit federal income tax withheld, and both the employer and employee social security and Medicare taxes. There are two deposit schedules, monthly and semi-weekly. Before the beginning of each calendar year, you must determine which of the two deposit schedules you are required to use. To determine your payment schedule, review  Publication 15  for Forms 941, 944 and 945, or  Publication 51  for Form 943. If you fail to make a timely deposit, you may be subject to a failure-to-deposit penalty of up to 15 percent. Deposits for FUTA Tax (Form 940) are required for the quarter within which the tax due exceeds $500. The tax must be deposited by the end of the month following the end of the quarter. You  must  use electronic funds transfer ( EFTPS ) to make all federal tax deposits. See the  Employment Tax Due Dates  page for information on when deposits are due. Reporting Employment Taxes Generall

Due Date:  Wednesday,3/27/2019 Depositing Employment Taxes In general, you must deposit federal income tax withheld, and both the employer and employee social security and Medicare taxes. There are two deposit schedules, monthly and semi-weekly. Before the beginning of each calendar year, you must determine which of the two deposit schedules you are required to use. To determine your payment schedule, review  Publication 15  for Forms 941, 944 and 945, or  Publication 51  for Form 943. If you fail to make a timely deposit, you may be subject to a failure-to-deposit penalty of up to 15 percent. Deposits for FUTA Tax (Form 940) are required for the quarter within which the tax due exceeds $500. The tax must be deposited by the end of the month following the end of the quarter. You  must  use electronic funds transfer ( EFTPS ) to make all federal tax deposits. See the  Employment Tax Due Dates  page for information on when deposits are due. Reporting Employment Taxes Gener

Due Date:  Friday,3/22/2019 Depositing Employment Taxes In general, you must deposit federal income tax withheld, and both the employer and employee social security and Medicare taxes. There are two deposit schedules, monthly and semi-weekly. Before the beginning of each calendar year, you must determine which of the two deposit schedules you are required to use. To determine your payment schedule, review  Publication 15  for Forms 941, 944 and 945, or  Publication 51  for Form 943. If you fail to make a timely deposit, you may be subject to a failure-to-deposit penalty of up to 15 percent. Deposits for FUTA Tax (Form 940) are required for the quarter within which the tax due exceeds $500. The tax must be deposited by the end of the month following the end of the quarter. You  must  use electronic funds transfer ( EFTPS ) to make all federal tax deposits. See the  Employment Tax Due Dates  page for information on when deposits are due. Reporting Employment Taxes Generall

Due Date:  Wednesday,3/20/2019 Depositing Employment Taxes In general, you must deposit federal income tax withheld, and both the employer and employee social security and Medicare taxes. There are two deposit schedules, monthly and semi-weekly. Before the beginning of each calendar year, you must determine which of the two deposit schedules you are required to use. To determine your payment schedule, review  Publication 15  for Forms 941, 944 and 945, or  Publication 51  for Form 943. If you fail to make a timely deposit, you may be subject to a failure-to-deposit penalty of up to 15 percent. Deposits for FUTA Tax (Form 940) are required for the quarter within which the tax due exceeds $500. The tax must be deposited by the end of the month following the end of the quarter. You  must  use electronic funds transfer ( EFTPS ) to make all federal tax deposits. See the  Employment Tax Due Dates  page for information on when deposits are due. Reporting Employment Taxes Gener

Due Date:  Friday,3/15/2019 Use this form to report the income, gains, losses, deductions, credits, etc., of a domestic corporation or other entity for any tax year covered by an election to be an S corporation. Current Products Form 1120S Instructions for Form 1120S  ( HTML )

Due Date:  Friday,3/15/2019 Depositing Employment Taxes In general, you must deposit federal income tax withheld, and both the employer and employee social security and Medicare taxes. There are two deposit schedules, monthly and semi-weekly. Before the beginning of each calendar year, you must determine which of the two deposit schedules you are required to use. To determine your payment schedule, review  Publication 15  for Forms 941, 944 and 945, or  Publication 51  for Form 943. If you fail to make a timely deposit, you may be subject to a failure-to-deposit penalty of up to 15 percent. Deposits for FUTA Tax (Form 940) are required for the quarter within which the tax due exceeds $500. The tax must be deposited by the end of the month following the end of the quarter. You  must  use electronic funds transfer ( EFTPS ) to make all federal tax deposits. See the  Employment Tax Due Dates  page for information on when deposits are due. Reporting Employment Taxes Generall

Due Date:  Friday,3/15/2019 Partnerships file an information return to report their income, gains, losses, deductions, credits, etc. A partnership does not pay tax on its income but “passes through” any profits or losses to its partners. Partners must include partnership items on their tax or information returns. Current Products Form 1065 Instructions for Form 1065  ( HTML )

Dute Date:  Friday,3/15/2019 Depositing Employment Taxes In general, you must deposit federal income tax withheld, and both the employer and employee social security and Medicare taxes. There are two deposit schedules, monthly and semi-weekly. Before the beginning of each calendar year, you must determine which of the two deposit schedules you are required to use. To determine your payment schedule, review  Publication 15  for Forms 941, 944 and 945, or  Publication 51  for Form 943. If you fail to make a timely deposit, you may be subject to a failure-to-deposit penalty of up to 15 percent. Deposits for FUTA Tax (Form 940) are required for the quarter within which the tax due exceeds $500. The tax must be deposited by the end of the month following the end of the quarter. You  must  use electronic funds transfer ( EFTPS ) to make all federal tax deposits. See the  Employment Tax Due Dates  page for information on when deposits are due. Reporting Employment Taxes General

Due Date:  Wednesday,3/13/2019 Depositing Employment Taxes In general, you must deposit federal income tax withheld, and both the employer and employee social security and Medicare taxes. There are two deposit schedules, monthly and semi-weekly. Before the beginning of each calendar year, you must determine which of the two deposit schedules you are required to use. To determine your payment schedule, review  Publication 15  for Forms 941, 944 and 945, or  Publication 51  for Form 943. If you fail to make a timely deposit, you may be subject to a failure-to-deposit penalty of up to 15 percent. Deposits for FUTA Tax (Form 940) are required for the quarter within which the tax due exceeds $500. The tax must be deposited by the end of the month following the end of the quarter. You  must  use electronic funds transfer ( EFTPS ) to make all federal tax deposits. See the  Employment Tax Due Dates  page for information on when deposits are due. Reporting Employment Taxes Gener

Due Date:  Monday,3/11/2019 Tips your employees receive from customers are generally subject to withholding. Employees are required to claim all tip income received. This includes tips you paid over to the employee for charge customers and tips the employee received directly from customers. Employee Requirements Employees must report tip income on Form 4070, Employee's Report of Tips to Employer (PDF), or on a similar statement. This report is due on the 10th day of the month after the month the tips are received. This statement must be signed by the employee and must show the following: The employee's name, address, and SSN. Your name and address. The month or period the report covers. The total tips received. No report is required from an employee for months when tips are less than $20. Both Forms 4070 and 4070-A, Employee's Daily Record of Tips (PDF), are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer (PDF). Em