{"id":276,"date":"2014-09-22T16:52:25","date_gmt":"2014-09-22T16:52:25","guid":{"rendered":"https:\/\/www.avacon.org\/handbook\/?page_id=276"},"modified":"2020-04-29T20:16:14","modified_gmt":"2020-04-29T20:16:14","slug":"state-business-requirements","status":"publish","type":"page","link":"https:\/\/www.avacon.org\/handbook\/chapter-15\/state-business-requirements\/","title":{"rendered":"State Business Requirements"},"content":{"rendered":"

<\/a>STATE BUSINESS REQUIREMENTS<\/h1>\n
\n
\n

Page Sections<\/h1>\n
STATE BUSINESS REQUIREMENTS<\/a><\/div>\n
State Requirements & Withholding Taxes<\/a><\/div>\n
California<\/a><\/div>\n
Florida<\/a><\/div>\n
Kentucky<\/a><\/div>\n
Massachusetts<\/a><\/div>\n
Ohio<\/a><\/div>\n
New Jersey<\/a><\/div>\n
Rhode Island<\/a><\/div>\n
Texas<\/a><\/div>\n
Virginia<\/a><\/div>\n
<\/div>\n<\/div>\n

 <\/p>\n

<\/a>State Requirements & Withholding Taxes<\/h1>\n
\n

Each state has different requirements for withholding taxes. These are the states in which AvaCon currently does business. All states required a registered agent, and several companies provide this service for all 50 states.<\/p>\n

Our Registered Agent Service is:<\/p>\n

InCorp<\/strong> – http:\/\/www.incorp.com\/registered-agent-resident-agent-services.aspx<\/a><\/p>\n

$99\/yr per state, all business can be transacted online. Digital scanning service. Additional filing services for fee.<\/p>\n

Multi-State New Hire Reporting<\/strong><\/p>\n

For Child Support enforcement, all states have requirements to report New Hires, however, we can also opt to report all new hires through ONE state, which then sends the information on to the other states. In order to do this, we also have to file with the federal Office of Child Support Enforcement to report which state we will be using to report all our new hires.<\/p>\n

1. Federal Multistate Employer Registry – https:\/\/ocsp.acf.hhs.gov\/OCSE\/<\/a><\/p>\n

2. MA New Hire Reporting –<\/p>\n

 <\/p>\n

<\/a>California<\/h2>\n
\n

DONE – 0. Registered agent<\/strong><\/p>\n

Incorp Services, Inc.<\/p>\n

5716 Corsa Ave., Suite 110<\/p>\n

Westlake Village, CA 91362-7354<\/p>\n

Los Angeles County<\/p>\n

DONE CERT OF QUALIFICATION RECEIVED – 1. Complete “Statement and Designation by Foreign Corporation”<\/strong> To qualify a corporation from another state or country to transact intrastate business in California – $30 Application fee.<\/p>\n

http:\/\/www.sos.ca.gov\/business\/corp\/pdf\/foreign\/s&dc-sn.pdf<\/a> Note on the form it says: A certificate of good standing, issued within the last six (6) months by the agency where the corporation was formed. Note: If the<\/p>\n

corporation is a nonprofit, the certificate of good standing also must indicate the corporation is a nonprofit or nonstock corporation. However, MA’s Certificate of Good Standing does not include this information. ?!<\/p>\n

Called CA SoS, spoke to “Stacy”. She said to include Certified Copy of Articles of Incorporation with application and that will satisfy the requirement.<\/p>\n

WAITING ON PAPERWORK 2. When 1. is completed, complete Exemption Application<\/strong> – $25 Application fee.<\/p>\n

https:\/\/www.ftb.ca.gov.\/forms\/misc\/3500.pdf<\/a> Need Joyce to see if CA paperwork arrived at her house. Can’t complete Exemption application without a copy of our registration paperwork.<\/p>\n

WAITING TILL FIRST EMPLOYEE IS PAID $100 OR MORE IN A QUARTER 3. Unemployment Insurance<\/strong> – Nonprofit entities are subject to Unemployment Insurance (UI), Employment Training Tax (ETT), State<\/p>\n

Disability Insurance* (SDI), and state Personal Income Tax (PIT) withholding. However, nonprofit entities that have an exemption under Section 501(c)(3) of the Internal Revenue Code (IRC) have a choice in the method of financing their unemployment costs. A<\/p>\n

nonprofit entity may elect to: Pay the same UI taxes under the same method as commercial employers (experience rating method), OR Reimburse the state for the full cost of all UI benefits paid to their former employees (reimbursable method).<\/p>\n

To elect the reimbursable method, a nonprofit employer must file a Selection of Financing Method by a Nonprofit Organization (DE 1SNP)<\/a>, as well as the Registration Form for Nonprofit Employers (DE 1NP)<\/a>, when registering.<\/p>\n

DONE 4. Must carry Workers Compensation Insurance<\/strong>. Officers not exempt. Insurance Companies that provide insurance in CA<\/a>.<\/p>\n

Must post notice: http:\/\/www.dir.ca.gov\/dwc\/NoticePoster.pdf<\/a><\/p>\n

WAITING TILL FIRST EMPLOYEE IS PAID $100 OR MORE IN A QUARTER 5. Must withhold California income tax<\/strong> – http:\/\/www.edd.ca.gov\/payroll_taxes\/<\/a> – Have 15 days to file after employee is paid to register.<\/p>\n

6. Must annually file 199N California e-Postcard<\/a><\/strong> – This requirement applies to account periods beginning on or after January 1, 2010. Most tax-exempt organizations whose annual gross receipts are normally $50,000 or less ($25,000 for tax years beginning January 1, 2010 and before January 1, 2012) are required to electronically submit the 199N, unless a Form 199 is filed. The California e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year. For example, if your account period<\/a> ended on December 31, the California e-Postcard is due May 15 of the following year. If the due date falls on a weekend or state holiday, file by the next regular business day. To determine your due date, use the due date chart<\/a>. You cannot file the California e-Postcard until after your account period ends There is no extension of time to file. There is no cost to file.<\/p>\n

https:\/\/www.ftb.ca.gov\/businesses\/Exempt_organizations\/Filing_Requirements_Form_199N.shtml<\/a><\/p>\n

Also must file annual Statement of Information<\/strong> (annual report) – http:\/\/www.sos.ca.gov\/business\/be\/statements.htm<\/a><\/p>\n

Every foreign corporation must file a Statement of Information with the California Secretary of State within 90 days<\/strong> after the filing of its initial Statement and Designation and annually thereafter during the applicable filing period. The applicable filing period for a foreign corporation is the calendar month during which the initial Statement and Designation by Foreign Corporation was filed and the<\/p>\n

immediately preceding five calendar months. A corporation is required to file this statement even though it may not be actively engaged in business at the time this statement is due. Changes to information contained in a previously filed statement can be made by filing a new form, completed in its entirety. Legal Authority: Statutory filing provisions are found in California Corporations Code section 2117, unless otherwise indicated. All subsequent statutory references are to the California Corporations Code, unless otherwise stated. Failure to file this Statement of<\/strong> Information by the due date will result in the assessment of a $250.00 penalty.<\/strong> (Section 2206; California Revenue and Taxation Code section 19141.) Fees: The Statement of Information must be accompanied by a $20.00 filing fee and $5.00 disclosure fee. The filing fee and the disclosure fee may be included in a single check made payable to the Secretary of State. All foreign corporations must pay a total of $25.00 at the time of filing the statement.<\/strong> If this statement is being filed to change any information on a previously filed statement and is being filed outside the applicable filing period, as defined above, no fee is required. Copies: To get a copy of the filed statement, include a separate request and payment for copy fees when the statement is submitted. Copy fees are $1.00 for the first page and $.50 for each additional page. For certified copies, there is an additional $5.00 certification fee, per copy.<\/p>\n

7. Required Posters – http:\/\/www.dir.ca.gov\/wpnodb.html<\/a> and http:\/\/www.dir.ca.gov\/dosh\/puborder.asp<\/a><\/p>\n

<\/a>Florida<\/h2>\n
\n

DONE – 0. Registered agent<\/strong><\/p>\n

Kathey Fatica<\/p>\n

1104 Packer Street<\/p>\n

Key West, FL 33040<\/p>\n

DONE – 1. Register as a Foreign Non-Profit Organization –<\/strong> Florida Department of State – Division of Corporations<\/p>\n

850-245-6052 (New Filing) – http:\/\/form.sunbiz.org\/pdf\/cr2e021.pdf<\/a> – $70 application fee + $8.75 for certified copy.<\/p>\n

APPLICATION SUBMITTED 2. Register for Exempt Status<\/strong> – Florida Department of Revenue – Central Registration 800-352-3671 –<\/p>\n

http:\/\/www.freshfromflorida.com\/Divisions-Offices\/Consumer-Services\/Business-Services\/Charitable-Organizations<\/a><\/p>\n

For contributions received the preceding fiscal year:<\/p>\n

Fee<\/p>\n

a. Less than $5,000 with or without paid officers $ 10<\/p>\n

b. $25,000 or less, no compensated employees, no part of the assets or income inures<\/p>\n

to the benefit of any officer or member, or no professional solicitors\/consultants $ 10<\/p>\n

c. $5,000 or more, but less than $100,000 $ 75<\/p>\n

d. $100,000 or more, but less than $200,000 $ 125<\/p>\n

e. $200,000 or more, but less than $500,000 $ 200<\/p>\n

f. $500,000 or more, but less than $1,000,000 $ 300<\/p>\n

g. $1,000,000 or more, but less than $10,000,000 $ 350<\/p>\n

h. $10,000,000 or more $ 400<\/p>\n

DONE 3a. Register with the Dept of Revenue<\/strong> – http:\/\/dor.myflorida.com\/dor\/taxes\/registration.html<\/a> – Information:<\/p>\n

http:\/\/forms.freshfromflorida.com\/10100.pdf<\/a><\/p>\n

DONE 3b. Register to<\/strong> Pay Reemployment taxes<\/strong> (Florida’s version of Unemployment Insurance) – The State of Florida pays reemployment assistance benefits to qualified claimants using monies from the UC Trust Fund, which is funded by the reemployment (formerly unemployment) tax paid by Florida employers; Florida employees do not pay into the fund. The taxable wage base remains at $8,000 for 2014. Reemployment tax is calculated by multiplying the tax rate by the taxable wages for the quarter. 2014 Tax Rates (effective January 1, 2014) Minimum rate: .0059 or $47.20 per employee Maximum rate: .0540 or $432.00 per employee (The 2014 rate is based on annual salary up to $8,000 per employee) http:\/\/dor.myflorida.com\/dor\/taxes\/reemployment.html#liable<\/a><\/p>\n

DONE 4. Workers Compensation<\/strong> –<\/p>\n

5. Withholding Taxes<\/strong> – NONE. However, Employers must report hiring, rehiring, and return reporting to work within 20 days of the first day of work on form W-4 (or equivalent) to:<\/p>\n

Florida New Hire Reporting Center<\/p>\n

P.O. Box 6500<\/p>\n

Tallahassee, FL 32314-6500<\/p>\n

(888) 854-4791<\/p>\n

(888) 854-4762 (fax)<\/p>\n

To report online click here<\/a><\/p>\n

6. Must File an Annual Report to FL Dept of State Division of Corporations<\/strong> – Instructions: https:\/\/efile.sunbiz.org\/sbs_ar_instr.html<\/a> – Fee $61.25 for a not for profit corporation, Due May 1st. To file: https:\/\/services.sunbiz.org\/Filings\/AnnualReport\/FilingStart<\/a><\/p>\n

7. Required Posters<\/strong> – http:\/\/www.floridajobs.org\/business-growth-and-partnerships\/for-employers\/display-posters-and-required-notices<\/a><\/p>\n

QB WAITING ON:<\/p>\n

1. Unemployment – APPLIED FOR REIMBURSABLE METHOD 9\/4\/14<\/p>\n

<\/a>Kentucky<\/h2>\n
\n

DONE – 0. Registered Agent<\/strong><\/p>\n

InCorp Services, Inc.<\/p>\n

828 Lane Allen Road Ste 219<\/p>\n

Lexington, KY 40504<\/p>\n

Fayette County
\nDONE – 1. Register as a foreign corporation in KY –<\/strong> http:\/\/www.sos.ky.gov\/bus\/business-filings\/Forms\/Documents\/COA.PDF<\/a> $90 or possibly http:\/\/onestop.ky.gov\/resources\/Pages\/forms.aspx<\/a><\/p>\n

2. Exempt status<\/strong> – may be granted from completing the above registration, not sure and hard to find info about this<\/p>\n

DONE 3. Register with Dept of Revenue<\/strong> – http:\/\/revenue.ky.gov\/NR\/rdonlyres\/4A9BEB16-844E-4F8B-B095-8825257E54B5\/0\/10A100P713.pdf<\/a><\/p>\n

DONE 4. Workers Compensation<\/strong> – 1 or more employees. See above, registration with dept of revenue is the same.<\/p>\n

REGISTRATION PENDING 5. Unemployment Insurance<\/strong> – 4 workers in the US.. Registers: https:\/\/kewes.ky.gov\/<\/a>. > Register > Account Registration. http:\/\/kentuckycareercenter.ky.gov\/employer\/UnemploymentInsurance.aspx<\/a> Info Packet http:\/\/kentuckycareercenter.ky.gov\/documents\/forms\/NewEmployerPacket.pdf<\/a><\/p>\n

EFT\/ACH REGISTRATION PENDING 6. Witholding Tax<\/strong> – http:\/\/revenue.ky.gov\/wht\/<\/a><\/p>\n

The quarterly return (Form K-1) must be submitted for the first three quarters of the calendar year. The return must be filed with the Department of Revenue, Frankfort, Kentucky 40619, on or before the last day of the month following the end of the quarter. Payment of the tax withheld for the quarter must be submitted with the return. The return must be filed even if no income tax was withheld for the period.<\/p>\n

Employers on a quarterly filing basis must file a quarterly return and annual reconciliation (Form K-3) for the fourth quarter. In addition to submitting the tax withheld for the fourth quarter, an annual reconciliation area is provided for balancing the employer\u2019s account.<\/p>\n

Tax paid for the first three quarters plus the tax due for the fourth quarter should reconcile with the total amount of Kentucky tax withheld as shown on the Wage and Tax Statements (Forms W-2\/K-2).<\/p>\n

DOR’s copy of Wage and Tax Statements (Forms K-2) issued to employees must be submitted separately with Transmitter Report (Form 42A806) by the due date of January 31.<\/p>\n

EFT\/ACH REGISTRATION PENDING 6a. REGISTER FOR EFT FILING –<\/strong> DOR offers business entities the opportunity to voluntarily pay their withholding tax via EFT. KRS 131.155\u2014Electronic Fund Transfer was amended by the 2000 General Assembly to require that all electronic fund transfer payers remit payment to DOR by the debit method or other means as prescribed by DOR. DOR may also require reporting agents whose aggregate payment on behalf of multiple taxpayers is in excess of the threshold or anyone who reports and pays for more than 100 individual accounts to remit all payments via electronic fund transfer. The current threshold for mandatory electronic fund transfer established by Regulation 103 KAR 1:060 is $25,000 for withholding taxes. Many business entities find this a convenient and efficient way to remit their tax payments.<\/p>\n

7. File an Annual Report<\/strong> to KY Secretary of State – http:\/\/onestop.ky.gov\/resources\/Pages\/forms.aspx<\/a><\/p>\n

8. Kentucky Required Posters<\/strong> – http:\/\/www.labor.ky.gov\/dows\/doesam\/Pages\/Posters.aspx<\/a> http:\/\/kentuckycareercenter.ky.gov\/documents\/forms\/NewEmployerPacket.pdf<\/a><\/p>\n

<\/a>Massachusetts<\/h2>\n
\n

Already registered as a business, obviously, and think we’re already registered with the Dept of Revenue for filing withholding taxes. Still need to do:<\/p>\n

CANT REGISTER UNTIL FIRST PAYROLL 1. Unemployment Insurance<\/strong> – http:\/\/www.mass.gov\/lwd\/unemployment-insur\/<\/a><\/p>\n

DONE B&B 2. Workers Compensation<\/strong> – http:\/\/www.mass.gov\/lwd\/workers-compensation\/wc-pubs\/employers-guide\/er-guide-english.pdf<\/a><\/p>\n

QB Waiting On:<\/p>\n

1. Unemployment Insurance information<\/p>\n

2. Workers Compensation code \/ rate per $100<\/p>\n

<\/a>Ohio<\/h2>\n
\n

The State of Ohio has the following requirements for doing business and paying employees in the state:<\/p>\n

DONE – 0. Registered agent.<\/strong><\/p>\n

Chris M. Collins<\/p>\n

3173 Goda Ave<\/p>\n

Cincinnati, OH 54211<\/p>\n

Hamilton County<\/p>\n

DONE 1. Must register as a Foreign Non-Profit Organization<\/strong> using the form below – cost is $125 for a permanent license:<\/p>\n

http:\/\/www.sos.state.oh.us\/sos\/upload\/business\/forms\/530b.pdf<\/a><\/p>\n

REGISTRATION SUBMITTED – 2. Register with OH ATTY General for Exempt Status –<\/strong><\/p>\n

http:\/\/www.ohioattorneygeneral.gov\/Business-and-Non-Profits\/Charity\/Charitable-Registration.aspx<\/a><\/p>\n

APPLICATION SUBMITTED – TEMP CERTIFICATE ISSUED 3. Must pay Workers Compensation Insurance<\/strong> for employees in Ohio. $10 application fee to register + Security Deposit (which is determined by business classification code and amount of payroll) + Premium.<\/p>\n

https:\/\/www.bwc.ohio.gov\/employer\/forms\/coverage\/default.aspx<\/a><\/p>\n

4. Must pay Unemployment Insurance<\/strong>.<\/p>\n

http:\/\/jfs.ohio.gov\/ouc\/uctax\/index.stm<\/a><\/p>\n

REGISTRATION DONE – 5. Must withhold Ohio State Tax and School District tax<\/strong> where applicable – Information Page:<\/p>\n

http:\/\/www.tax.ohio.gov\/employer_withholding\/faqs\/employer_withholding.aspx<\/a><\/p>\n

Instructions:<\/p>\n

http:\/\/www.tax.ohio.gov\/portals\/0\/forms\/employer_withholding\/2014\/WTH_Instructions.pdf<\/a><\/p>\n

Due Dates:<\/p>\n

http:\/\/www.tax.ohio.gov\/portals\/0\/forms\/employer_withholding\/2014\/WTH_DueDates_2014.pdf<\/a><\/p>\n

6. File Annual Report<\/strong> – Atty General – http:\/\/www.ohioattorneygeneral.gov\/Business-and-Non-Profits\/Charity\/Charitable-Registration.aspx<\/a><\/p>\n

7. Required Posters<\/strong> – http:\/\/das.ohio.gov\/Divisions\/HumanResources\/HRDOCBPolicy\/LaborEmploymentLawPostingRequirements.aspx<\/a><\/p>\n

<\/a>New Jersey<\/h2>\n
\n

DONE – 0. Registered Agent<\/strong><\/p>\n

InCorp Services, Inc.<\/p>\n

208 West State Street<\/p>\n

Trenton, NJ 08608-1002<\/p>\n

Mercer County<\/p>\n

DONE – 1. Register as a Foreign Non-Profit<\/strong> – $75 fee – https:\/\/www.state.nj.us\/cgi-bin\/treasury\/revenue\/dcr\/filing\/page1.cgi<\/a><\/p>\n

A foreign business must indicate its business name exactly as it appears on the formation document in the business’ home state. A Certificate of Good Standing from the home state must be included with the New Jersey filing. For online filings, the Certificate of Good Standing from the home state must be faxed to New Jersey at 609.292.7962 within 24 hours of the online registration.<\/p>\n

2. Exempt status<\/strong> – http:\/\/www.state.nj.us\/treasury\/taxation\/pdf\/other_forms\/sales\/reg1e.pdf<\/a><\/p>\n

Info – http:\/\/www.state.nj.us\/treasury\/taxation\/pdf\/pubs\/misc3.pdf<\/a><\/p>\n

3. Workers Compensation – http:\/\/lwd.dol.state.nj.us\/labor\/wc\/employer\/employer_index.html<\/a> and http:\/\/lwd.dol.state.nj.us\/labor\/wc\/employer\/require\/insure_index.html<\/a><\/p>\n

4. Unemployment Insurance – Employer Handbook – http:\/\/lwd.dol.state.nj.us\/labor\/handbook\/content\/contents.html<\/a> Forms NJ-927 and WR-30 must be submitted for the quarters ending March 31, June 30, September 30 and December 31 of each year. Reports and tax contributions due must be filed by no later than the 30th day of the month immediately following the quarter. The due dates for reports and tax contributions are April 30, July 30, October 30 and January 30. Q. Do I have to file these reports if I had no employees in a quarter? A. Yes. If you are subject to the New Jersey Unemployment Compensation Law, you must file both the NJ-927 and WR-30 indicating no wages paid.<\/p>\n

5. Withholding Taxes – Info – http:\/\/www.state.nj.us\/treasury\/taxation\/freqqite.shtml<\/a> Online registration and reporting – http:\/\/www.state.nj.us\/treasury\/revenue\/<\/a><\/p>\n

6. File Annual Reports – Taxes http:\/\/www.state.nj.us\/treasury\/taxation\/njit34.shtml<\/a> Corporate – http:\/\/www.state.nj.us\/treasury\/revenue\/dcr\/programs\/ann_rpt.shtml<\/a> $25 annual fee<\/p>\n

7. Required Posters – http:\/\/lwd.dol.state.nj.us\/labor\/lwdhome\/content\/employerpacketforms.html<\/a><\/p>\n

 <\/p>\n

<\/a>Rhode Island<\/h2>\n
\n

DONE – 0. Registered agent<\/strong><\/p>\n

InCorp Services, Inc.<\/p>\n

222 Jefferson Blvd., Suite 200<\/p>\n

Warwick, RI 02888<\/p>\n

Kent County<\/strong>
\nDONE – 1. Register as a Foreign Nonprofit Organization – http:\/\/sos.ri.gov\/business\/filings\/corporateforms\/foreignnonprofit\/<\/a><\/p>\n

To obtain a certified copy if necessary (Not sure if they are going to mail us one – Chris 8\/16\/14):<\/p>\n

http:\/\/sos.ri.gov\/documents\/business\/Obtain%20Certified%20Copies.pdf<\/a><\/p>\n

RI General Laws, Chapter 7-6 Nonprofit Corporations:<\/p>\n

http:\/\/webserver.rilin.state.ri.us\/Statutes\/TITLE7\/7-6\/INDEX.HTM<\/a><\/p>\n

DONE – 2. Exempt Status – http:\/\/www.dbr.ri.gov\/divisions\/charitable\/<\/a><\/p>\n

Registration #: CO.9900558<\/p>\n

3. Workers Compensation – http:\/\/www.dlt.ri.gov\/wc\/EmployersWC.htm<\/a><\/p>\n

4. Unemployment Insurance – http:\/\/www.dlt.ri.gov\/ui\/EmployerInfoUI.htm<\/a><\/p>\n

5. Withholding Taxes – Registration https:\/\/www.ri.gov\/taxation\/business\/signup\/<\/a><\/p>\n

6. File Annual Report – Corporate – http:\/\/ucc.state.ri.us\/loginsystem\/login_form.asp<\/a><\/p>\n

7. Required Posters – http:\/\/www.dlt.ri.gov\/lmi\/business\/post.htm<\/a><\/p>\n

8. RI required employers to report all newly hired employees who will be paid within 14 days of their start date. Register and reporting website – https:\/\/ri-newhire.com\/<\/a><\/p>\n

 <\/p>\n

<\/a>Texas<\/h2>\n
\n

test<\/p>\n

 <\/p>\n

<\/a>Virginia<\/h2>\n
\n

test<\/p>\n

 <\/p>\n

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STATE BUSINESS REQUIREMENTS Page Sections STATE BUSINESS REQUIREMENTS State Requirements & Withholding Taxes California Florida Kentucky Massachusetts Ohio New Jersey Rhode Island Texas Virginia   State Requirements & Withholding Taxes Each state has different requirements for withholding taxes. These are the states in which AvaCon currently does business. All states required a registered agent, and […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":255,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-276","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/pages\/276","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/comments?post=276"}],"version-history":[{"count":6,"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/pages\/276\/revisions"}],"predecessor-version":[{"id":512,"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/pages\/276\/revisions\/512"}],"up":[{"embeddable":true,"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/pages\/255"}],"wp:attachment":[{"href":"https:\/\/www.avacon.org\/handbook\/wp-json\/wp\/v2\/media?parent=276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}