May 2018 

HR InTouch

The Monthly Newsletter of the Greater Madison Area SHRM

In This Edition

President's Message

By Melissa Chadwick
 

Government Affairs & Legal Updates


Health Savings Account Family Maximum to Remain $6,900 Annually

IRS Issues FAQ Guidance on Employer Tax Credit for Paid Family and Medical Leave

Advocacy, Human Resources….and Cheese?

Professional Development


2018 Human Capital Conference

2018 SHRM Annual Conference & Exposition

SHRM National Diversity & Inclusion Job Fair
 

GMA SHRM Media Relations

Be A GMA SHRM Star!

Forward HR


GMA SHRM News & Upcoming Events


$1,000’s Up for Bid at Human Capital Conference

Greet, Meet and Eat - Networking Lunch

GMA SHRM Revealed Recap

GMASHRM Member Savings

 

GMA SHRM Member News


Spotlights: Is Compensation your Calling?

Welcome New Members!

Movin' Up

In Transition

 


 

 

President's Message

GMA SHRM
2018 Corporate Partners

Gold Level

Boardman & Clark Law Firm
Career Momentum
Godfrey & Kahn
Hausmann-Johnson Insurance Group
The Payroll Company
Remedy Intelligent Staffing
UW School of Business - CPED

Silver Level

Bunbury & Associates
M3 Insurance

Bronze Level

The Alliance
Associated Bank - HSA Plus
Edgewood College
Express Employment Professionals
First Weber Relocation Services
Quartz
The QTI Group
Restaino & Associates Relocation
Summit Credit Union
 

Thank you!

 


 

Greetings GMA SHRM Members –

Fingers crossed, spring has finally sprung!  We look forward to celebrating with you at our 2018 Human Capital Conference. Registration is still open and I encourage you to register today if you haven’t already.  David Horsager is our keynote speaker this year and as always, we have several fantastic breakout sessions, opportunities to meet our partners and sponsors for the day, a networking hour (with food!) and door prizes.  We’ll also again have silent auction items this year to benefit the SHRM Foundation – so many opportunities to win a prize!
 
I know summer is a busy time for all of us, but wanted to share some upcoming communications and events that you can take advantage of, while hopefully having some time away from work to enjoy the summer!

Late May – our new Board of Directors slate will be emailed out to our membership for formal vote and approval.  Each year, we solicit nominations for new board members to join the board and are looking forward to welcoming new members and continuing with many current board members.  Look for the slate to land in your in-box later this month!

  • Early June – our annual member survey.  This is another opportunity for you to help us shape our 2019 programming, with topics and speaker suggestions and give input in a few other areas of the chapter.  In addition, you can enter to win 1 of 5 gift cards valued at $25, just for completing the survey!
  • June 14 – our first “Meet, Greet & Eat” will be held at Waypoint Public House for a lunch event.  This is a less structured event and a great opportunity to share stories, eat lunch and meet fellow GMA Members.  Learn more and RSVP to attend here.
  • June 17 – 20 is the SHRM Annual Conference and Exposition.  This year, it’s held in Chicago – hopefully some of you will have the opportunity to attend.  Our Roundtable discussions continue throughout the summer.  These are monthly discussions to address HR topics that are top of mind to you and your company, brainstorm on a new idea you may have to implement or hear from other GMA Members.  If you haven’t attended one yet, I encourage you to attend one this summer to take advantage of this fantastic benefit!
  • The August PDS is open for registration! The topics will focus on “Evidence-Based Human Resource Management” and “Understanding Advanced Issues in FMLA Administration”.  Both will be great topics and I encourage you to sign-up early to attend!

I look forward to seeing you at an upcoming event and as always, if you do have any questions or feedback on our chapter, please feel free to reach out to me directly.


Best Wishes,

Melissa Chadwick
President
GMA SHRM

Click here to view the full GMA SHRM Board of Directors

 

Government Affairs & Legal Updates

Health Savings Account Family Maximum to Remain $6,900 Annually

Submitted by: Tammy Wacek, GMA SHRM President Elect

On March 3, 2018, Revenue Procedure 2018-18 reduced the maximum Health Savings Account (HSA) contribution for taxpayers with family coverage under a High Deductible Health Plan (HDHP) to $6,850 annually, from $6,900. This was due to a change in the inflation adjustment calculations for 2018 under the Tax Cuts and Jobs Act. There was no change to the maximum contribution amount for taxpayers with single coverage and that amount remains at $3,450 annually.
 
On April 26, 2018, the Internal Revenue Service announced it will allow the previous maximum amount of $6,900 annually for family HSA contributions. Employers will want to make sure to update their procedures and policies accordingly.   

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IRS Issues FAQ Guidance on Employer Tax Credit for Paid Family and Medical Leave

Submitted by: Abigail Darwin, GMA SHRM Government Affairs Committee Member and Employee Benefits Attorney at Quarles & Brady LLC

The Tax Cuts and Jobs Act of 2017 and Section 45S of the Internal Revenue Code enable employers to claim a business tax credit in years 2018 and 2019 for paid family and medical leave that they provide to employees under certain circumstances.  The tax credit applies to employers of all sizes and even to those who are not subject to the Family and Medical Leave Act (“FMLA”). 
 
On April 9, 2018, the Internal Revenue Service (“IRS”) issued FAQ guidance on its website to help employers better understand the legal requirements necessary to take advantage of the tax credit.  The FAQs clarify that:
 

  • The leave policy must be in writing and must provide: 
    • At least two weeks of paid family and medical leave annually to both full-time and part-time employees (prorated for part-time employees); and
    • Wages that are at least 50% of what the employee normally earns.
       
  • A qualifying employee is one who has been employed for at least one year and whose compensation did not exceed more than a certain threshold amount (i.e., no more than 60% of the salary for a “highly compensated employee”) 
    • For 2018, the credit is available for employees who earned $72,000 or less in 2017.
       
  • The leave must be for one or more of the following reasons: 
    • Birth of a child or to care for the child;
    • Placement of a child for adoption or foster care;
    • To care for the employee’s spouse, child or parent with a serious health condition;
    • A serious health condition that makes the employee unable to perform his/her job;
    • Any qualifying exigency resulting from the employee’s spouse, child or parent being on covered active military duty (or having been notified of an impending call or order to covered active military duty).
    • To care for a service member who is the employee’s spouse, child, parent or next of kin.
       
  • If an employer provides paid vacation, personal, medical or sick leave (other than leave specifically for one of the purposes mentioned above), that paid leave will not be considered “family and medical leave” for purposes of the tax credit;
     
  • Any leave paid by a State or local government or which is required under any State or local law will not be taken into account in determining the amount of paid family and medical leave for purposes of the tax credit;
     
  • The credit is calculated as a percentage of the amount of wages paid to a qualifying employee while on family and medical leave for up to 12 weeks per year; 
    • The credit will range from 12.5% to 25% of the cost of each hour of paid leave, depending on how much of an employee’s regular earnings are replaced by the employer’s leave benefit.
       
  • The wages used for this tax credit may not be used for any other business tax credit, and an employer must reduce its deduction for any wages related to the credit by the amount of the credit;
    • For example, if an employer pays an employee $40,000 in wages, which includes $5,000 of paid FMLA leave for which the employer received a credit of $1,250, the employer can only deduct $38,750 of the wage expense.

 
In the FAQs, the IRS also indicated that it expects to issue additional future guidance that will address when a written leave policy must be in place, how paid “family and medical leave” relates to an employer’s other paid leave, how to determine if an employee has been employed for “one year or more,” the impact of State and local leave requirements, and whether members of a controlled group of businesses should be treated as a single taxpayer in determining the tax credit.

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Advocacy, Human Resources….and Cheese?

Submitted by: Jeff Palkowski, SHRM-CP, SHRM Advocacy Captain for Wisconsin’s 1st Congressional District, Director of Government Affairs for Greater Madison Area SHRM
(Reprint from SHRM Policy Action Center – 3/6/18)


So, what event brings together advocacy, engaged human resources professionals, legislators…and deep fried cheese curds?  If you guessed Wisconsin’s 2018 Day on the Hill, you would be correct!
 
For the 4th consecutive year, the Wisconsin State Council of the Society of Human Resource Management (WISHRM) has organized one of the premier human resources legislative and advocacy events in the nation, WISHRM Day on the Hill in Wisconsin’s state capitol city, Madison, Wisconsin.
 
This year’s event, held on February 21, 2018, was built on the success of previous “Day on the Hill” events and provided nearly 70 human resources professionals from both Wisconsin and surrounding states with timely employment law and legislative updates along with the opportunity for attendees to meet with Wisconsin State Representatives and State Senators to discuss current HR-related legislation currently being deliberated in the Wisconsin State Legislature.  For many of our human resources professionals, the event served as their first introduction to “advocacy in action.”
 
Planning and hosting an event of this nature takes months of advance work and could not be done successfully without the work of a team of dedicated SHRM volunteers committing their time and talents as part of a “Day on the Hill” planning committee.  WISHRM has been fortunate to have a hard-working committee led by WISHRM Legislative Director, Elise Rommes, and WISHRM Government Affairs Director, Tony Renning, as well as a number of committee members from local SHRM chapters all across Wisconsin.
 
Along with in-state resources, WISHRM also relies on the expertise of Meredith Nethercutt, Senior Associate for Member Advocacy at SHRM.  In addition to supporting us with best practices from other states and updates from DC, Meredith also works with the offices of our state legislators in scheduling the multitude of meetings that take place during the afternoon visit to the Wisconsin State Capitol for advocacy meetings.
 
This year, Meredith also prepared our attendees by facilitating a pre-conference webinar one week before the event.  Attendees were provided with information about advocacy best practices, how to conduct a meeting with elected officials, and information about SHRM’s advocacy efforts.  Tony Renning also offered an overview of the legislative issues that attendees would be advocating in support of on behalf of WISHRM.
 
An evening reception was held the day before the Day on the Hill to provide an opportunity for attendees to network with each other and prepare for the next day events in a casual, social environment.  Several attendees also chose to take a brief tour of the Wisconsin State Capitol and were able to view the Wisconsin State Assembly in session from the Assembly Gallery.  The highlight of the evening for many was the “post reception” to partake in a Wisconsin delicacy, the famous deep fried cheese curds, made with locally crafted Wisconsin cheese!
 
Our event day began bright and early at 8:00am with a special welcome message.  I had the honor of reading a welcome letter to our attendees from Wisconsin Governor Scott Walker.  In his letter, Governor Walker recognized the importance of the human resources profession and our critical role in the future growth and development of the growing Wisconsin economy.

Meredith Nethercutt then provided an informative update, highlighting the many accomplishments of the SHRM Advocacy Team (A-Team) in 2017.  These accomplishments included: “reach outs” by policy makers, invitations to congressional and state roundtables, and member testimony before congressional, federal agency and state committees.  Attendees were also given an overview of the SHRM A-Team, and how our collective HR voices can make a difference at all levels of government through member advocacy.
 
The remainder of the presentations included:

  • A legislative update from Chris Reader, Director of Health & Human Resources Policy at Wisconsin Manufacturers and Commerce (WMC) regarding the issues that we would be advocating for in legislative meetings.
  • Legal updates and the “strangest employment cases of the year” from Attorney Bob Gregg of Boardman & Clark Law Firm and WISHRM Legislative Partner.
  • A ‘How a Bill Becomes a Law” session (for those of you seasoned HR professionals, think “Schoolhouse Rock”, and yes, we did play the video…) conducted by Attorney Tony Renning, WISHRM Government Affairs Director.
  • An Affordable Care Act (ACA) update by Susan Sieger, Senior Compliance Consultant with Employee Benefits Corporation.
  • A behind the scenes look at the Wisconsin State Capitol presented by Jessie Opoien of the Capital Times Press Corps.
After the final presentation, the majority of the attendees gathered for the short walk from our conference hotel, across the street to the Wisconsin State Capitol for our pre-scheduled meetings with legislators.
 
Each attendee received pre-scheduled appointments to meet with either their elected officials (State Assembly Representative and State Senator) and/or the legislator’s staff.  During these meetings, our advocates took the opportunity to introduce themselves as constituents, share information about SHRM and our presence in the state, and then provide information related to several timely issues that are vital to our profession.  The issues advocated for with legislators this year were:
 
  • Harmonization of Wisconsin’s Family Medical Leave Act with the federal Family Medical Leave Act
  • Worker’s Compensation Cost Containment Reform
  • Legislation proposed to ensure consistent, statewide human resources standards, preempting local governments from creating local standards

 
With the Wisconsin State Assembly in session, representatives were on the Assembly Floor throughout the afternoon but several members took time out to meet with our advocates personally to acknowledge our advocacy issues.  Some attendees met with legislative staff to provide information to be shared with the legislator.
 
Overall, the efforts of our Wisconsin SHRM advocates have made a positive impact upon the legislative process.  Several of the issues that were discussed in previous sessions have moved forward and the annual visits and ongoing dialogue with the elected officials has strengthened the relationship between our Wisconsin SHRM members and their elected officials.
 
For those SHRM members across the country that have not participated in a similar “Day on the Hill” in your state, I strongly encourage you to do so.  While it may be a different and unique experience from other human resources professional development opportunities, it is one that can help to open new insights to an element of our profession that can be often overlooked.
 
Each year we have a mix of new attendees as well as those that return each year.  Their experiences have helped our members to learn more about the lawmaking process and provided them with the knowledge and confidence to make their collective voices heard on issues that are important to our employers, employees and the overall human resources profession.
 
When asked about the solid commitment WISHRM has made toward hosting this event each year, WISHRM Legislative Director Elise Rommes said, “I feel fortunate to be in a state where the SHRM Council invests in a conference like this each year.  It is truly a great opportunity to not only provide our members with legal updates, but to help make an impact on key issues affecting business and our human resources profession.”
 
NOTE: The 5th Annual WISHRM Day on the Hill is tentatively being planned for February, 2019.  More information will be provided when available.




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Professional Development

 


2018 Human Capital Conference


GMA SHRM is excited to announce David Horsager as our keynote presenter in 2018!  

David Horsager, MA, CSP, CPAE is the CEO of Trust Edge Leadership Institute, national bestselling author of The Trust Edge, inventor of the Enterprise Trust Index™, and director of one of the nation’s foremost trust studies: The Trust Outlook™.  His work has been featured in prominent publications such as Fast Company, Forbes, The Huffington Post and The Wall Street Journal.

David has advised leaders and delivered life-changing presentations on six continents, with audiences ranging everywhere from FedEx, Toyota and global governments to the New York Yankees and the Department of Homeland Security.

Click the image at right to view a video invitation from David!

Along with outstanding keynotes and the great networking our conference is known for, we will feature 9 breakout sessions from industry experts including special presentations from  Lieutenant Commander Chip Lutz, USN(Ret), MSEd, CSP!   

Breakout topics will include Building Political Acumen for Human Resource Professionals, Say Hello to Exit Interviews, Controlling Anger Before It Controls The Team, Using Big Data to Help Win the War for Talent and the latest HR Legal Updates!

Register now to receive the early bird registration rate of only $125!  

Our conference regularly draws more than 250 human resource professionals.   Trust us, you dont want to miss it!


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2018 SHRM Annual Conference & Exposition 

Submitted by: Melissa Chadwick, President, GMA SHRM

This year, the SHRM Annual Conference is June 17 – 20 and right in our backyard – in Chicago!  This is the largest conference for HR professionals and for education, networking and professional development, has no equal.  Thousands of HR Professionals attend this conference to hear speakers and topics about employment law and legislation, strategic management, leadership development and global HR, as well as practical tools pertaining to compensation and benefits, talent management and diversity.  There truly is something for everyone at this conference. 

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SHRM National Diversity & Inclusion Job Fair

Submitted by: Melissa Chadwick, President, GMA SHRM

Taking place on the final day of the SHRM Annual Conference, June 20th in Chicago, SHRM is bringing together diverse talent in alliance with a range of key partners, including the Thurgood Marshall College Fund, the Hispanic Alliance for Career Enhancement (HACE) and the National Association of African Americans in Human Resources. Our fair will allow recruiters to connect with top candidates of all levels in a variety of functions and industries.
 
We want to offer you the opportunity to join us and demonstrate your organization’s commitment to the advancement of diversity and inclusion. SHRM’s National Diversity and Inclusion Job Fair offers extraordinary potential to increase your visibility and reputation as an innovator and leader within the HR community while connecting with a range of highly qualified candidates in such fields as finance, marketing/sales, customer service, IT, logistics, HR and many others. 
 
For more information or to register, please visit the job fair website at: https://diversityjobfair.shrm.org/
 

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GMA SHRM Media Relations

Be A GMA SHRM Star! 

Submitted by: Brittany Hanson, Director of Media Relations Committee

Ready for your 15 minutes of HR fame?  Well, more like 15 seconds – at this year’s Human Capital Conference on May 15th, our Director of Media Relations will be gathering brief 15-30 second video testimonials from members regarding their positive experiences with GMA SHRM.  These testimonials we be posted throughout the year on GMA SHRM’s various social media outlets.  Below are just a few of the questions we are looking for our outstanding members to answer on camera at the conference:

“What is your favorite part of being a GMA SHRM Member?”
“What is your favorite part of the Human Capital Conference?”
“What do you like about the monthly HR Networking Round Tables?” & “Why should members attend the HR Networking Round Tables?”
“Why do you volunteer with GMA SHRM?” and “Why should members volunteer with GMA SHRM?”

Look for Brittany at the SHRM Booth on May 15th to get on camera for GMA SHRM! 


Forward HR

Want to know what’s going on in HR for the other areas of Wisconsin?  WI SHRM has a new blog, Forward HR. Click here to take a look.

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GMA SHRM News & Upcoming Events


$1,000’s Up for Bid at Human Capital Conference


Find yourself a treasure and help support the SHRM Foundation at this year’s Human Capital Conference! The SHRM Foundation supports the veterans workforce initiative, aging workforce initiatives, certification, academic and professional development scholarships and has a vision to help empower HR professionals by building inclusive organizations. Learn more about this SHRM Foundation here.

Silent Auction items will be on display at the conference, and open for bid throughout the day with all bidding closing at 4pm.Top bidders will be announced at the networking reception. This is our second year of adding the silent auction and we are so excited about the items up for bid and grateful for all of our donors! And don’t worry – we still have plenty of door prizes to give out during the networking reception!

Items for bid: 
 

  Donor Item
  Jacy Imilkowski A 60-90 minute, on-site learning session
  Dan Loichinger Advantage A 360 Degree Assessment and Coaching Session
  Gene Sarmiento of Legal Shield Shredder by Amazon Basics
  Creative Business Interiors Safco Vamp Lamp
  The Well  2-hour Private Party Room
  Nakoma Country Club A Round of Golf for Two
  Third Space 2 Tickets to Culturecon
  Casa & Co. Designs 2 Linen Quote Pillows
  Jessica Drexler; FreshinUp Cultural Brand Assessment with Action Plan
  Chick-fil-A West Towne $100 Gift Card
 
Thank you to all of you for donating to this year’s silent auction and we look forward to raising money for SHRM Foundation!


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Greet, Meet and Eat - Networking Lunch

Submitted by: Gene Sarmiento, Director or Retention and Recruitment, GMA SHRM

Looking for a quick GMASHRM event that focuses on meeting members, making connections and trying a new restaurant?   Join us for our first Greet, Meet & Eat!  

Don't miss this opportunity for our GMASHRM members to make connections and build relationships without taking much time from personal or work life. 

We hope to build on this inaugeral luncheon and create more locations moving forward.
 
Hope to see you there. 
 
Thursday, June 14, 2018 
Location: The Waypoint Public House 
320 W. Broadway 
Monona, WI 
Click Here for More Information and RSVP 


GMA SHRM Revealed Recap

Submitted by: Brittany Hanson, Director of Media Relations, GMA SHRM
 
Three words – nachos, networking, and Jeopardy.  Need we say more?  Ok we will.

Earlier this month, GMA SHRM’s Revealed event took place at the Coliseum Bar in central Madison.  Revealed is a two part event:  one part ‘new member orientation’, and one part networking.  New members meet the GMA SHRM Board of Directors, learn about all their membership has to offer, and about the different volunteer opportunities. 
 
Revealed is not just for new members!  All GMA SHRM members are encouraged to attend to network, eat, drink, and be merry.  Our Revealed event is one of the many perks of your GMA SHRM membership. 
The event started off with a lively networking reception, followed by our famous GMA SHRM Jeopardy, lead by our gracious MC and volunteer, Meghan Walsh.  All we will say about GMA SHRM Jeopardy is it’s a hoot & participants have a blast!  Want to see what it’s all about?  Revealed will be held again in Fall of 2018 – watch the newsletter for dates and locations.  


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GMA SHRM Member Savings

Submitted by: Gene Sarmiento, Director or Retention and Recruitment, GMA SHRM
 
Did you know that GMASHRM members get a special SHRM membership offer? Save $15 on a new or renewal SHRM membership by 6/30 with promo code State18Q and get access to the HR tools and resources to help you be confident, compliant and current on all things HR.  https://membership.shrm.org/?PRODUCT_DISCOUNT_ID=STATE18Q&utm_campaign=membership_Ret.     

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GMA SHRM Member News
 

Spotlights

Is Compensation your Calling

Submitted by: Rachel Martin, Compensation & Classification Specialist, WI Department of Administration & Director of Compensation Survey, GMA SHRM

The Compensation Survey Committee is responsible developing, producing and maintaining the GMA Compensation Survey every other year.  This information is collected for a unique introspection of job market trends.
 
The goal of the Committee is to provide useful information for organizations to understand the compensation trends of the Madison Area.  This past survey there were 174 different job titles that were included in the compensation survey.  The Committee is currently researching the job titles to determine the usefulness of the information that was reported out. In 2019, the Committee will submit a call for participation from the members for the next compensation survey. 
 
The Committee meets every couple of months, more frequently during the survey deployment.  If you are interested in serving on the Compensation Survey Committee, contact Rachel Martin at rachel2.martin@wisconsin.gov or 608-267-5165.
 

 

Welcome New Members!

GMA SHRM welcomes the following members who joined our chapter in April 2018!

Laura Contreras   Women's International Pharmacy
Susan Gafner    
Anita Herrick SPHR WI Veterinary Diagnostic Lab
Lisa Jacob   Goodman Community Center
Mike Kern    
Mary Khamphouy   AccuWeb BST North America
Elana Koyun   Care Wisconsin First, Inc.
Mike Krach   The Alliance
Donna Marchese   WI Department of Justice
Anne Nowak   Nowak Consulting
Pamela Olson   Catholic Charities
Carol Rosenstock   Morgan Stanley
Bill Schultz   Schultz Management Search
Sue Stark   MRA
Lyra Trapp   Overture Center Foundation
Holly Weber   Wisconsin Department of Agriculture, Trade & Consumer Protection
Jenn Wepfer SHRM-CP, PHR UW SMPH Department of Emergency Medicine
Jennifer Wilkie SHRM-CP, PHR Horizon
Mary Wilkosz   Therma-Stor LLC
Jean Williams PHR Covance



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Movin' Up

Have you started with a new company? Has your organization recently promoted you to a new position? Or do you want to recognize a new person or promotion within your department? If so, we want to hear about it. Send us an e-mail, and we’ll publish your good news in the next HR InTouch!  
 

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In Transition


If you are a member who is in between jobs, or who is currently employed but seeking new positions or career paths, write us a brief description of your skill set, areas of expertise, what you’re looking for, etc. Send us an e-mail. We’ll publish your information in the next HR InTouch.

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HR InTouch Guidelines

Article Writing:

Do you have an interest in writing for the HR InTouch? We have an interest in learning more about your area of expertise!

Why should you volunteer? Top three reasons: 1) to share your knowledge and experiences to educate others; 2) to become more connected in the HR and Dane County communities; and 3) to contribute towards the advancement of GMA SHRM and the HR profession.

The first step is for you to choose a submission option: you can pre-submit an article to GMA SHRM at any time for us to use in any of the upcoming newsletters, you can sign up to write for a particular month, or we can put you on a list of people to contact in future months whenever we need articles.

Article length:

Because the HR InTouch is now in an online format, the size is flexible. The article should be engaging and hold readers’ attention. Include the core information in your article, and we will advise if it is too lengthy.

Solicitation:

GMA SHRM is conscious not to allow solicitation through the articles, in an effort to protect the interests of our partners and members. The nature of the article should be educational (i.e., what are the business advantages of having a product like yours) or informational. Otherwise, if you truly are interested in advertising through the HR InTouch, you can work with our Marketing Committee. As a rule of thumb for article writing, if the submission relates to a for-profit event, or specifically markets your company (vs. your industry), it is an advertisement, and should be purchased. If it is a not-for-profit event that your company is hosting, or an announcement (i.e., a SHRM member recently joined your company), it is an acceptable addition to the HR InTouch content. If you have any questions related to the appropriateness of your submission, please contact us.

If you have questions, or to submit an article, contact GMA SHRM at chapteradmin@gmashrm.org .

 

 Amended