By infusing new technology into businesses and schools, the TRDA
helps to strengthen the economy and education throughout the state and nation.
A TRDA is available for the food and beverage industry, and there is one specifically for the gaming industry (Revenue Procedure 2003-35, May 1, 2003).
Participation in either a TRDA or TRAC is voluntary.
While both programs were initially available for all employers, there appears to be a push toward the TRDA agreements.
Submit the completed request to the CED, which will process it with the TRDA
. (This form is also available electronically at www.trda.org.) An alliance team will be assigned to your RTA and will work with you for a speedy solution.
Under TRDA, participating employees report charged and cash tips at a fixed percentage of total sales, even though some employees may have received more or less than the fixed rate.
No specific educational requirements are needed to participate in the TRDA, but employees must be warned that there is an audit risk, both for employer and employees, if fewer than 75% of tipped employees do not comply by signing up (agreeing to report the established percentage).
In practice, the IRS has not conducted any of these audits after an employer has entered into a TRDA.
The Supreme Court's decision may make the IRS less flexible in arriving at the terms of TRDA
and TRAC agreements.
Personal handover at: Palackho trda
555 / 163a, Medlnky, 612 00 Brno - company secretariat on working days from 8:00 to 15:00.
Address : Palackho trda
768/12, 612 00 Brno, Cesk republika
The subject of the public contract is specified in the Contract for Work (Annex 1 to the Tender Documentation) and the project documentation prepared by ATELIER SOUKUP OPL VEHLA sro, Klatovsk trda
818/11, 301 00 Plzen, IC 25229869 incl.