Pub. 2 2023-2024 Issue 1

GENERATOR THE ISSUE 1, 2023–2024 A PUBLICATION OF THE GEORGIA AUTOMOBILE DEALERS ASSOCIATION 2023 GADA CONVENTION HIGHLIGHTS Spotlight On 2023-2024 GADA Chairman Charles Prater Georgia Auto Outlook

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GADA BOARD OF DIRECTORS EXECUTIVE COMMITTEE ISSUE 1, 2023–2024 TABLE OF CONTENTS THE Charles Prater Chair Bo Scott Chair-Elect Marsh Butler Secretary/Treasurer Lehman Franklin Immediate Past Chair Matthew Laughridge North Georgia Area Vice Chair Mike Domenicone West Georgia Area Vice Chair ©2023 The Georgia Automobile Dealers Association is proud to present The Generator as a benefit of membership in the association. No member dues were used in the publishing of this news magazine. All publishing costs were borne by advertising sales. Purchase of any products or services from paid advertisements within this magazine are the sole responsibility of the consumer. The statements and opinions expressed herein are those of the individual authors and do not necessarily represent the views of The Georgia Automobile Dealers Association or its publisher, The newsLINK Group, LLC. Any legal advice should be regarded as general information. It is strongly recommended that one contact an attorney for counsel regarding specific circumstances. Likewise, the appearance of advertisers does not constitute an endorsement of the products or services featured by The newsLINK Group, LLC. 4 Spotlight On 2023-2024 GADA Chairman Charles Prater 8 On My Mind By Lea Kirschner, GADA President and CEO 10 2023-2024 GADA Board of Directors 14 2023 GADA Convention Highlights 18 Message From NADA Director NADA Notes By Steve Middlebrooks, NADA Director 20 Insurance Insights The Family and Medical Leave Act (FMLA): Are You Staying in Compliance? By Shawn Presnell, Managing Director of Insurance Services 22 Headlights On the Law Loaners, Demos and Rentals: BEWARE! By Ben Jordan, GADA General Counsel and Director of Governmental Relations 26 Dealerships Must Use New Form I-9 Beginning November 1 By Matt Simpson, Fisher Phillips 29 Awards and Achievements 30 Grassroots at Work 32 GADA Community Outreach 34 Why Wait? How Evaluating Your Dealership Can Help Your Business By Maxime Theoret, CPA and Managing Partner & Jennifer Rafael, Vice President and Partner at DSMA 36 Partnerships Help Dealers Succeed By Sharon Kitzman, Dominion DMS 40 Dealership Facility Design Adapts to Shifts in Auto Retailing By Jason W. Smith, Head of Truist Dealer Services, and Joe Pella, head of National Commercial Real Estate at Truist. Written in partnership with Ryan Stancill, Principal at Praxis3 Architecture Design Firm 43 Georgia Auto Outlook District 1 Jason Denson Matt Laughridge Charles Prater District 2 Justin Fuller Bill Holt Bill Howell District 3 William Bridges Michael Domenicone Stacey Ellis Hodges Ted Hayes Ernest Hodge Austin Pugmire Ryan Regnier Bo Scott Valery Voyles District 4 Trey Dettmering Wanda Howell District 5 Bill Gibbs David Jones Wesley Middlebrooks District 6 Jessica Clayton Emanuel Jones Dana McCracken District 7 Marsh Butler Jim Jackson Tim Redding, Jr. District 8 David Flowers Forest Hutchinson Al Park District 9 Mike Burch Mark Howell Chip O’Steen District 10 Lehman Franklin Chad Nesmith Spencer Thomas Heavy Trucks Director Rick Reynolds Public Group Representative Mike Sullivan Marsh Butler East Central Area Vice Chair David Flowers Southwest Area Vice Chair Chad NeSmith Southeast Area Vice Chair Steve Middlebrooks NADA Director GEORGIA AUTOMOBILE DEALERS ASSOCIATION 2060 Powers Ferry Road SE, Atlanta, GA 30339 (770) 432-1658 www.gada.com 3 THE GENERATOR

SPOTLIGHT ON Charles D. Prater started a yearlong term as Chairman of the Georgia Automobile Dealers Association Board in July 2023. He has been an active and engaged member of GADA for years and has served in a number of board positions, including Committee Chair, Secretary, Treasurer and Chair-Elect. He is also the President and General Manager at Prater Ford in Calhoun, GA. Charles and his wife, Angie, have three children, Charlotte, David and James. James recently started working at Prater Ford and is a fourth-generation Prater in the business. GADA recently sat down with Charles and got to know more about his thoughts on the current state of the industry, what he’d like to accomplish as Chairman and his life. We would like to thank Charles for his time. The following are excerpts from our conversation. We hope you enjoy getting to know more about him as much as we did. What are the biggest issues facing the auto industry? Excessive federal mandates and the effect it has had on the industry is a big issue. It has raised the cost to the consumer. With the Corporate Average Fuel Economy (CAFE) requirements, motor companies have to get a certain average fuel economy for all vehicles they sell, and that’s pushing us down the road into electric vehicles, which is not a bad thing, but there are so many additional federal mandates. These mandates are good to a degree but are often pushed to the extreme. There needs to be a balance. Inflation and high-interest rates are a big challenge right now. They have caused the price of vehicles to go up so much, both new and used. Just a few years ago, interest rates were between 3-4%; now they’re 6-8%. This increase has impacted car prices along with dealers’ increased rates on floor plans. It’s a challenge. How do you think the industry will change in the next 3-5 years? Economists are predicting a recession over the next year or so. That will obviously be a big hurdle for the industry. But whenever the recession passes, I expect relative stability in the market. There is pent-up demand among consumers. Production is up, and customers will get used to paying the higher interest rates. Combining that with motor companies offering subvented rates, the market will settle over the next few years. EVs will be a big piece of the retail business; there’s a growing market for that. But internal combustion engine (ICE) vehicles will continue to make up a majority of sales for dealers for the time being Additionally, I expect to see more domestic production of vehicles and domestic production of parts in the future to hedge against production and supply chain issues. Why is the franchise system still the best way to sell cars? Some motor vehicle manufacturers have tried to open up dealerships themselves to sell directly to consumers. Manufacturers that have tried this have realized that the retailing and service end of the business is best handled by the franchise system. To me, it is the best way to go for consumers. 2023-2024 GADA Chairman CHARLES PRATER THE GENERATOR 4

The franchise system creates competition and allows local people to help local clients fulfill their wants and needs in a vehicle. We train our sales consultants to evaluate the situation and help the consumer find the vehicle that best suits them and fits their budget. If you take a genuine interest in their needs, you will have a client for life. Also, local communities are supported by the franchise system in a number of ways, including sponsorships that benefit activities, civic clubs, the Chamber of Commerce, etc. Dealerships give back to the community, and I think that’s important. How long have you been a GADA member, and why did you get involved in the association? Our dealership has been in GADA for decades. Several years ago, I wanted to get more involved to help the association continue, what I consider, outstanding work that supports the franchise system and its dealers. I was asked to serve on the Board of Directors by a dealer friend. He shared with me the benefits and opportunities of getting involved. I told him I was interested, he submitted my name, and I was elected to serve on the board. The rest is history. What do you see as the benefit of being a GADA member? GADA provides so many benefits and resources to its dealers; it would be impossible to list them all. The association does a great job representing its dealers on legislative matters. They advocate on behalf of their dealers on franchise law, employment law, tax and fee legislation, as well as many other relevant issues. It provides workers’ compensation, property and casualty, group health, and other insurance solutions for its dealers. These services are designed to fit the needs of franchised automobile dealers and to save them considerable money. Other benefits include title services, workforce development and business forms to name a few. I don’t think dealers know all the benefits that GADA offers. They do an outstanding job. What are your goals as GADA Chairman? My goals as Chairman are to do my part to continue the success that has been achieved by those who preceded me. I plan to support the association and all its endeavors and to promote the viability of the franchise system and dealers in our state. What help do you need from members to accomplish those goals? We need all franchise dealers in our state to become members. We have a good majority, but there are still some that don’t participate. We need them to get involved by attending the regional meetings, Dealer Day at the Capitol and the Annual Convention. We also need every dealer to support the Committee of Automobile Retail Dealers (CARD). CARD supports legislators at the state level concerned with the welfare of franchise dealers. Through CARD, the influence we have by working with these legislators has gone a long way in the past and will continue to go a long way in the future to protect franchise laws and promote the well-being of franchise dealers. Have you had any mentors? What did you learn from them? My mentors are both of my parents, Jim and Judy Prater. They taught me that if you’re a hard worker, you will be successful. They also taught me to be honest and forthright. We always went to church on Sundays, where I accepted Jesus Christ as my Lord and Savior. Dad taught me the ropes of how to be a good car guy and a good

dealer. I owe my success to my parents raising me properly. I was raised in a good home, and you can’t buy that. When you mentor others, what are three pieces of advice you would share? 1. Treat people as you would like to be treated. 2. Take genuine concern for the well-being, wants and needs of your employees, friends and clients, and you will gain their respect and trust. It will also help you earn their business. I don’t make friends to sell them cars, but if they know you, like you and trust you, they will come to see when they need something. 3. Attitude and effort are keys to success. I tell my employees that if they come to work with a good attitude and give their best effort, they will have a job for life. Where were you born? Please tell us about your childhood. I was born in Rome, GA, which is right next to Calhoun, GA. I lived my whole life here, except for the four years when I was in college. I grew up on a cattle farm, and we had a large garden which was a lot of work — it was a very humble beginning. I learned the value of a hard day’s work. My parents instilled a strong work ethic in me from a young age, which I think is important. I attended Calhoun High School and participated in basketball, baseball, softball and weight training. I really enjoyed sports. What is your educational background? I received a bachelor’s in economics from the University of Georgia. To this day, I’m a big Georgia football fan. I follow them regularly — going to the games is a lot of fun! How long has your family been in the automotive dealership business? I am a third-generation dealer. My grandfather, Gaines Prater, was in the used car business until he purchased a Pontiac franchise in 1952. He sold Pontiacs until 1957 when the local Ford dealer went out of business. Ford approached him, and since they had a more complete line of vehicles, my grandfather felt like that would be a better scenario. He ended up purchasing the Ford franchise in Calhoun, and we are still in the same location today. What experience did you have working at a dealership before you became the President and General Manager of Prater Ford? I grew up in the business. I worked weekends during the school year and spent my summers at the dealership, cleaning up the shop and helping with whatever needed to be done. I’ve worked in all departments, including parts and service. When I graduated from college, I was a salesperson for quite some time; then I got into F&I. After that, I moved into sales management, then General Manager and Vice President. A few months ago, my father retired, and I took over as President. Any last thoughts? I appreciate the association allowing me this opportunity to serve as Chairman, and I look forward to the road that lies ahead. THE GENERATOR 6

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ON MYmind GADA CONVENTION This June, we hosted our annual GADA Convention in Ponte Vedra, Florida. It was a great weekend! As always, we appreciate the participation of our generous sponsors. They are essential to making the convention a productive and enjoyable event for everyone. Thank you to our keynote speaker, Georgia Speaker of the House Jon Burns. We were honored to have Speaker Burns and his wife, Dayle, join us. Attendees also had the opportunity to hear our business session speakers: Glenn Mercer, who gave us an insightful presentation about what’s happening in the industry, NADA Attorney Lauren Bailey, who updated attendees on all that is happening on the franchise law frontier and Kevin Murrell from Assurant, who shared his advice on turning salespeople into master marketers. It was wonderful to see some new faces this year. I hope to see even more at the 2024 GADA Convention. If you haven’t attended a GADA Convention before, give it a try! You won’t regret spending a weekend getting to know fellow dealers and connecting with businesses that can help you succeed. You get to learn, network and make valuable connections, and of course, enjoy a weekend on the beach in a beautiful location! Be sure to save the dates for the 2024 GADA Convention: June 13‑16, 2024, at The Cloister in Sea Island. ENGAGEMENT AND ADVOCACY A strong Political Action Committee (PAC) is necessary to maintain the connections and solid reputation GADA has earned with many lawmakers. GADA’s PAC, the Committee of Automobile Retail Dealers (CARD), supports legislators who have demonstrated interest in the welfare of the automobile retail industry and small business in general. CARD contributions are requested as part of dues billing each year. Many dealerships contribute the suggested amount of $500 every year, and for that, we are most grateful. If you don’t know whether your dealership has contributed for 2023-2024, we can check on that for you. If you aren’t contributing, we humbly ask that you do so; your financial support is incredibly important to our efforts. Not only is financial support a necessary component of GADA’s advocacy, but participation and engagement in the political process are essential too. For the past two years, GADA has hosted Dealer Day at the Capitol during the legislative session. This is an opportunity to get a glimpse of what’s happening at the State Capitol and to interact with each other and legislators. ALL GADA MEMBERS AND EMPLOYEES ARE INVITED, so keep an eye out for details and plan to attend this year! LEA KIRSCHNER GADA PRESIDENT AND CEO THE GENERATOR 8

Not only is financial support a necessary component of GADA’s advocacy, but participation and engagement in the political process are essential too. WHAT’S HAPPENING AT GADA Currently, we are gearing up for the launch of a new online GADA publication directory. Be sure to stay on the lookout for information about this exciting addition to our website. Earlier in September, I, along with the GADA Governmental Relations team and dealers, headed to Washington, D.C. and talked with members of Congress about issues facing our industry. On that note, not only does CARD need your support, but NADA PAC does as well. Please consider contributing to both CARD and NADA PAC. Finally, we are looking forward to our Regional Lunches with Legislators this Fall/Winter. Like Dealer Day at the Capitol, these regional lunches are an opportunity to share your thoughts and concerns with lawmakers on a more personal level and with the added benefit of food! All dealers are encouraged to attend at least one lunch. There is nothing more valuable than face time with lawmakers who have the power to make decisions that ultimately affect your business. Let’s make this year’s Regional Lunches the best attended ever! As always, feel free to reach out to me with feedback and ideas on how GADA can help you thrive! 9 THE GENERATOR

2023-2024 GADA BOARD OF DIRECTORS DISTRICT 1 Bartow, Catoosa, Chattooga, Cherokee, Dade, Dawson, Floyd, Gilmer, Gordon, Murray, Paulding, Pickens, Polk, Walker and Whitfield counties JASON DENSON Ford of Dalton Dalton MATT LAUGHRIDGE AREA VICE CHAIR Terry Reid Automotive Cartersville CHARLES PRATER CHAIRMAN Prater Ford Calhoun DISTRICT 4 Butts, Carroll, Coweta, Douglas, Fayette, Haralson, Henry, Jasper, Lamar, Monroe, Newton, Pike, Spalding and Upson counties TREY DETTMERING John Thornton Chevrolet Lithia Springs WANDA HOWELL Cronic Auto Group Griffin DISTRICT 2 Banks, Barrow, Elbert, Fannin, Forsyth, Habersham, Hall, Hart, Jackson, Lumpkin, Madison, Rabun, Stephens, Towns, Union and White counties JUSTIN FULLER Hardy Automotive Gainesville BILL HOLT Bill Holt Chevrolet Blue Ridge BILL HOWELL Billy Howell Ford Cumming DISTRICT 5 Clarke, Columbia, Greene, Hancock, Lincoln, McDuffie, Morgan, Oconee, Oglethorpe, Putnam, Richmond, Taliaferro, Walton, Warren and Wilkes counties BILL GIBBS Jim Hudson Automotive Augusta DAVID JONES AREA VICE CHAIR Gerald Jones Audi Martinez WESLEY MIDDLEBROOKS Heyward Allen Motors Athens DISTRICT 3 Clayton, Cobb, DeKalb, Fulton, Gwinnett and Rockdale counties WILLIAM BRIDGE Capital Cadillac Marietta MIKE DOMENICONE AREA VICE CHAIR Classic Cadillac Atlanta STACEY ELLIS HODGES Jim Ellis Automotive Metro Atlanta TED HAYES Hayes Chrysler Dodge Lawrenceville ERNEST HODGE EH Automotive Group Union City AUSTIN PUGMIRE Pugmire Lincoln Marietta RYAN REGNIER Rick Hendrick Group Metro Atlanta BO SCOTT CHAIR-ELECT Regal Nissan Roswell VALERY VOYLES Ed Voyles Automotive Metro Atlanta THE GENERATOR 10

NADA DIRECTOR STEVE MIDDLEBROOKS Heyward Allen Motors Athens PUBLIC COMPANY MIKE SULLIVAN Group1 Automotive Columbus HEAVY TRUCK SCOTT PEARSON Peterbilt of Atlanta Jackson DISTRICT 10 Brantley, Bryan, Bulloch, Candler, Chatham, Effingham, Evans, Glynn, Liberty, Long, McIntosh, Montgomery, Tattnall, Toombs, Wayne and Wheeler counties LEHMAN FRANKLIN IMMEDIATE PAST CHAIR Franklin Chevrolet Statesboro CHAD NESMITH AREA VICE CHAIR NeSmith Chevrolet Jesup SPENCER THOMAS Grainger Nissan Savannah DISTRICT 8 Baker, Calhoun, Clay, Colquitt, Decatur, Dougherty, Early, Grady, Lee, Miller, Mitchell, Quitman, Randolph, Seminole, Terrell, Thomas and Worth counties DAVID FLOWERS AREA VICE CHAIR Flowers Auto Group Thomasville FOREST HUTCHINSON Hutchinson Auto Group Albany AL PARK Spence Chevrolet Thomasville DISTRICT 9 Appling, Atkinson, Bacon, Ben Hill, Berrien, Brooks, Camden, Charlton, Clinch, Coffee, Cook, Echols, Irwin, Jeff Davis, Lanier, Lowndes, Pierce, Telfair, Tift and Ware counties MIKE BURCH Mike Burch Ford Blackshear MARK HOWELL Langdale Ford Valdosta CHIP O’STEEN O'steen Volkswagen Valdosta DISTRICT 6 Chattahoochee, Crawford, Crisp, Dooly, Harris, Heard, Houston, Macon, Marion, Meriwether, Muscogee, Peach, Pulaski, Schley, Stewart, Talbot, Taylor, Troup, Turner, Webster and Wilcox counties JESSICA CLAYTON MB of Columbus Columbus EMANUEL JONES Legacy Chevy Columbus DANA MCCRACKEN Brannen Motor Co. Unadilla DISTRICT 7 Baldwin, Bibb, Bleckley, Burke, Dodge, Emanual, Glasscock, Jefferson, Jenkins, Johnson, Jones, Laurens, Screven, Treutlen, Twiggs, Washington and Wilkinson counties MARSH BUTLER SECRETARY-TREASURER Butler Auto Group Middle Georgia JIM JACKSON Jackson Automotive Macon TIM REDDING, JR. Dublin Ford Lincoln Dublin 11 THE GENERATOR

Your customers are everything to you. Your success is everything to us. GA-14045-0722 © 2022 Assurant, Inc. Our business is to make yours better. From training to boots on the ground From the right participation model to end-to-end F&I support From digital approaches to insight-driven processes Contact an Assurant expert today. Visit assurant.com/dealer-services

THANK YOU TO OUR 2023 CONVENTION SPONSORS! TITANIUM LEVEL PLATINUM LEVEL GOLD LEVEL Cox Automotive Lotlinx BRONZE LEVEL Audientis Automotive Advisors Automotive Risk Management Partners Bank of America Bass Sox Mercer Brightline Dealer Advisors Broadway Equipment of Georgia Byrider Franchising Capital Automotive CVR Dealer Solutions Mergers & Acquisitions DealerLink Dominion DMS FORVIS Gill Automotive Group, LLC GM Financial GPW & Associates Guardian Products HHM CPAs Reynolds & Reynolds Ross Lane & Co., LLC RouteOne Truist Zurich SILVER LEVEL Armatus Dealer Uplift NADA Retirement from EMPOWER JM&A Group Synergy Warranty 13 THE GENERATOR

2023 GADA CONVENTION HIGHLIGHTS The 2023 GADA Convention was held June 22-25 at the Ponte Vedra Inn & Club in Ponte Vedra Beach, FL. Attendees enjoyed many networking opportunities, informative business sessions, fun social events and so much more! A big thanks to all of our sponsors and exhibitors who make the convention possible. We hope to see you at our next event. (L-R) GADA Secretary/Treasurer Bo Scott, Senator Randy Robertson and his wife Theresa, Lorie Franklin, 2022-2023 GADA Chairman Lehman Franklin, House MV Chair John Corbett and his wife Rebecca, GADA President Lea Kirschner, 2023-2024 GADA Chairman Charles Prater, House Transportation Chair Rick Jasperse and his wife Marcia 2022-2023 GADA Chairman Lehman Franklin and his wife Lorie Georgia Speaker of the House Jon Burns speaking to convention attendees Past Chairman Danny Griffin and his wife with Assurant’s Keith King and his wife Past Chairman Walter Lewis and his wife Linda with Past Chairman Wyndall Walters and his wife Rhonda 2022-2023 Chairman Lehman Franklin and his wife Lorie with his cousin Stephen Franklin and his guest Gina Bonistall THE GENERATOR 14

2022-2023 GADA Chairman Lehman Franklin with the winner of the 2022-2023 Outstanding Director Award, Mike Domenicone Incoming 2023-2024 Chairman Charles Prater thanking outgoing 2022-2023 Chairman Lehman Franklin for his service NADA Director of Franchising & State Law Lauren Bailey, Esq. shares what’s happening on the Franchise Frontier. Speaker Kevin Murrell from Assurant giving his presentation on Turning Salespeople into Master Marketers GADA Board members Bo Scott, Matt Laughridge, Wesley Middlebrooks, NADA Director and Past Chair Steve Middlebrooks and attorney Rich Sox from Bass Sox Mercer (L-R) GADA President Lea Kirschner, 2022‑2023 Secretary Treasurer Bo Scott, 2023-2024 GADA Chairman Charles Prater and 2022‑2023 GADA Chairman Lehman Franklin Convention Committee Chair Mark Howell and his wife Beth open the Convention with 2022-2023 Chairman Lehman Franklin and his wife Lorie. 15 THE GENERATOR

Jeff Wolters from American Fidelity with House Transportation, Chair Rick Jasperse and his wife Marcia GADA Board member Matt Laughridge and his wife Ashley with Nick Moyes from ComplyAuto The Assurant Team The crowd favorite, The Swingin’ Medallions, getting the party started (L-R) Patrick Jones, Crystal Jones and Board member David Jones with DLRdmv representatives The Ally Team The Dealer Services Network Team THE GENERATOR 16

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NADA Notes MESSAGE FROM NADA DIRECTOR STEVE MIDDLEBROOKS NADA DIRECTOR NADA SHOW 2024 Registration is OPEN for the 2024 NADA Show, February 1-4 in Las Vegas! The NADA Show offers more than 90 educational workshops, the NADA Expo which features more than 500 exhibitors and countless networking opportunities. Main Stage speakers include TV personality Jon Taffer, racing legend Danica Patrick, former NFL quarterback Kurt Warner, NADA Chairman Geoffrey Pohanka and NADA Vice Chairman Gary Gilchrist. Don’t miss the biggest and most diverse event in the industry! To learn more and register, visit www.nada.org/nada-show. CAPITOL HILL UPDATE The NADA team continues to work on several key dealer issues: (1) challenging the ill-advised and unsubstantiated proposed FTC Vehicle Shopping Rule, (2) pursuing LIFO relief and (3) combating catalytic converter theft. Below is the background and status of these efforts: Proposed FTC Vehicle Shopping Rule Last July, the Federal Trade Commission (FTC) proposed a “Vehicle Shopping Rule” that would overwhelm car buyers and small businesses with additional paperwork and needlessly lengthen the sales process. The rule was proposed without credible analysis or the necessary time for public comment. While the FTC estimated the rule would save consumers money, a comprehensive study by the Center for Automotive Research found that the 10-year cost of the rule to consumers would be over $38 billion. On July 13, 2023, the House Appropriations Committee reported out the Fiscal Year 2024 Financial Services and General Government (FSGG) appropriations bill (H.R. 4664) which included language that stops the FTC from finalizing, implementing or enforcing the “Vehicle Shopping Rule.” The companion Senate THE GENERATOR 18

NADA offers education courses, workforce recruiting and retention assistance, legislative support, compliance assistance, community outreach initiatives and much more. bill approved by the Senate Appropriations Committee also on July 13 (S. 2309) does not include this language. Dealers should urge members of Congress to use the “power of the purse” to reign in the FTC to prevent negative impacts on consumers and small businesses. LIFO Relief Due to the drastic reduction in inventory during the pandemic, dealers using the last-in, first-out (LIFO) method of accounting face significant unanticipated tax liability. The Treasury Department has existing authority (Sec. 473 of the Internal Revenue Code) to allow businesses on LIFO additional time to replenish inventory. Despite broad bipartisan support for Treasury to use this authority, Treasury declined to do so based on its belief that additional legislative authority is necessary. The Supply Chain Disruptions Relief Act specifically includes a finding that Treasury has this legislative authority. Last Congress, this legislation unanimously passed the Senate; however, time ran out before the House bill could be considered. The Supply Chain Disruptions Relief Act was reintroduced in the House (H.R. 700) and Senate (S. 443), with nearly half the Senate signing on as original cosponsors. Dealers should urge members of Congress to cosponsor the Supply Chain Disruptions Relief Act to allow businesses on LIFO extended time to replace vehicle inventories. Catalytic Converter Theft Catalytic converters are being stolen at increasingly higher rates. The bipartisan Preventing Auto Recycling Theft Act (PART Act) (H.R. 621/S. 154) would help law enforcement combat this crime by providing a national framework that would mark catalytic converters, establish federal criminal penalties and create a more transparent market that deters its theft. In May, NADA led a letter with 20 other organizations sent to the leadership of the House and Senate Commerce Committees in support of the PART Act in May. Dealers should urge members of Congress to cosponsor the PART Act to address the growing national problem of catalytic converter theft. THE BENEFITS OF NADA MEMBERSHIP NADA offers education courses, workforce recruiting and retention assistance, legislative support, compliance assistance, community outreach initiatives and much more. I encourage dealers to visit www.nada.org often to see everything NADA has to offer and catch up on the latest industry news. Other ways to support NADA are: • Contributing to NADA PAC, which supports legislators at the national level who are interested in the welfare of the automobile retail industry, at www.nada.org/NADAPAC • Attending events like the NADA Show and the various conferences held throughout the year. Visit www.nadashow.com for more information • Signing up for education courses, including 20 Group meetings and online courses at www.nada.org • Taking advantage of community outreach initiatives through the NADA Foundation at www.nadafoundation.org If I can be of any help to you, please don’t hesitate to contact me at (706) 215-4284 or smiddlebrooks@heywardallen.com. 19 THE GENERATOR

THE FAMILY AND MEDICAL LEAVE ACT (FMLA) Are You Staying in Compliance? INSURANCE INSIGHTS SHAWN PRESNELL MANAGING DIRECTOR OF INSURANCE SERVICES FMLA entitles eligible employees of covered employers to take unpaid, job‑protected leave for specified family and medical reasons. Many employers are not properly complying with the law. To protect your dealership, you need to make sure proper procedures are being followed. COVERED EMPLOYERS The FMLA only applies to employers in the private sector with 50 or more employees in 20 or more workweeks in the current or preceding calendar year. ELIGIBLE EMPLOYEES Employees who have worked for a covered employer for at least 12 months and have at least 1,250 hours of service for the employer during the 12-month period immediately preceding the leave are eligible. The 12 months of employment do not have to be consecutive. LEAVE ENTITLEMENT Eligible employees may take up to 12 workweeks of leave in a 12-month period for one or more of the following reasons: • Birth of child, adoption or foster care • To care for a spouse, child or parent who has a serious health condition • A serious health condition that makes an employee unable to perform the essential functions of his or her job • Any qualifying exigency arising out of the fact that a spouse, child or parent is a military member on a covered active duty or call to a covered active-duty status NOTICE Employees must comply with their employer’s requirements for requesting leave and provide enough information for their employer to determine whether the FMLA may apply. • Covered employers must post a notice explaining rights and responsibilities under FMLA. • Include information about the FMLA in their employee handbooks or provide it to new employees upon hire. THE GENERATOR 20

To protect your dealership, you need to make sure proper procedures are being followed. • When an employee requests FMLA leave or the employer acquires knowledge that the leave may be for an FMLA-qualifying reason, they must provide the employee with notice of his or her rights and responsibilities under FMLA. • Notify employees whether the leave is designated as FMLA leave. CERTIFICATION When an employee requests FMLA leave, the employer may require certification in support of the leave from a healthcare provider. JOB RESTORATION AND HEALTH BENEFITS Upon return from FMLA leave, an employee must be restored to their original job or to an equivalent job with equivalent pay, benefits and other terms and conditions of employment. Employers are required to continue group health benefits for an employee on FMLA leave under the same terms and conditions as if the employee had not taken leave. ENFORCEMENT It is unlawful for any employer to interfere with, restrain or deny the exercise of or the attempt to exercise any right provided by FMLA. It is also unlawful for an employer to discharge or discriminate against any individual for opposing any practice or because of involvement in any proceeding related to FMLA. COMMON MISTAKES Common mistakes made in administering FMLA are not recognizing FMLA, direct manager involvement, certification assumptions, terminations without consideration and failure to track FMLA leave time properly. OUTSOURCING FMLA Approximately 34% of employers use a third party for leave administration. By outsourcing FMLA, you will have consistency and reduce your risk of a DOL audit. FMLA RESOURCES Scan the QR codes for more information and resources. FMLA Information FMLA Forms https://www.dol.gov/agencies/whd/fmla/forms FMLA E-Tools https://www.dol.gov/agencies/whd/fmla/tools For additional information, please contact Shawn Presnell, Managing Director of Insurance. Office: 770-432-1658 #240 Cell: 678-428-9247 shawnp@gada.com 21 THE GENERATOR

not be paid, provided that the application for title is accompanied by GADOR Form MV-67. https://dor.georgia.gov/mv-67-affidavit-exemption-stateand-local-title-ad-valorem-taxes-loaner-vehicles Loaners are exempt from TAVT for a period of 366 days but ARE subject to use tax during the period of loaner service. Is there any tax owed on loaners during the period of loaner service? Yes. Use tax must be paid during the period of loaner service. Even though a loaner vehicle is exempt from TAVT, it is not exempt from all taxation. Consistent with the rule that applied prior to the implementation of TAVT, use tax must be accrued and paid during the period in which a vehicle is in loaner service. Use tax is calculated based on Daily Rental Value predetermined by the GADOR in Regulation 560-12-2-.09. https://rules.sos.ga.gov/GAC/560-12-2-.09?urlRedirected=yes&data=admi n&lookingfor=560-12-2-.09 GADA Word of Warning: The state Department of Revenue can and will audit dealers to ensure use tax is being collected on loaners! HEADLIGHTS ON THE LAW Loaners, Demos and Rentals: BEWARE! BEN JORDAN GADA GENERAL COUNSEL & DIRECTOR OF GOVERNMENTAL RELATIONS Here in Georgia, fall is approaching, which means cooler temperatures (finally!) and plans for Halloween. During this season of trick or treating, Georgia dealers are encouraged to review how their dealership handles loaner vehicles, demonstrators and rentals. Otherwise, dealers may receive a visit from a scary government auditor who will demand more than just candy before he leaves. Hopefully, this summary below will help dealers avoid that frightening experience by ensuring their operations comply with the law. LOANERS What is a loaner vehicle? A loaner vehicle is a motor vehicle that is withdrawn temporarily from dealer inventory for exclusive use as a courtesy vehicle. A loaner is provided at no charge to a customer whose motor vehicle is being serviced by such dealer. A loaner vehicle may be loaned for a period not to exceed 45 days to any one service customer. Can a dealership use dealer tags on loaners? No. A dealership may not use dealer tags on service loaners. According to Georgia law, dealer tags may only be used on demonstrators, vehicles in transit for delivery and vehicles personally driven by officers and employees of a dealership. Vehicles withdrawn from inventory for use as service loaners must be titled and tagged in the name of the dealership or other dealership-affiliated entity. If a loaner must be titled and tagged, doesn’t TAVT need to be paid? No. When TAVT was implemented, GADA was successful in obtaining an exemption for service loaners. Therefore, when a dealer titles and tags a loaner vehicle, TAVT need THE GENERATOR 22

for personal use on vehicles owned by the dealership, regardless of whether the vehicle has previously been titled and registered, when such vehicles are operated by an employee or corporate officer of the dealer. An “employee” to which a demonstrator is assigned must work a minimum of 36 hours per week at the dealership. https://files.constantcontact.com/4cd3539c001/ 460da04a-93b8-4a00-91ba-9f53a151322a.pdf Is a dealership required to apply for a title to a new vehicle that will be used for demonstration purposes? No, because a dealer tag may be used on a demonstrator vehicle, typically new vehicles that are used for demonstration purposes are not titled and tagged. Must TAVT be paid on a new vehicle used for demonstration purposes? As stated above, typically new vehicles that are used for demonstration purposes are not titled and tagged. Because TAVT is triggered by an application for title, TAVT would not be paid. Can a pre-owned vehicle be used for demonstration purposes? Yes, a pre-owned vehicle that has been taken in trade and then titled in the name of the dealership may be assigned for demonstration purposes. Once titled in the dealership’s name, a dealer tag may be used, and the vehicle may be operated by an officer or employee of the dealership, as defined above. Must TAVT be paid on a pre-owned vehicle titled in the name of the dealership for demonstration purposes? Probably not. Provided the vehicle used for demonstration purposes will be offered for sale and will be available for test drives during dealership hours, the dealership may apply for a TAVT exemption using GADOR Form MV-66 when applying for title. https://dor.georgia.gov/mv-66-georgia-dealers-affidavit-relief-state-andlocal-title-ad-valorem-tax-fees Can loaners be titled and tagged using electronic titling and registration (ETR)? No, service loaners cannot be titled and tagged using ETR. As explained above, service loaners are exempt from TAVT. Accordingly, because the ETR system is not programmed to process TAVT-exempt transactions, title and tag applications for loaners must be processed at the county tag office. How long can a vehicle be in loaner service? Loaners may be kept in loaner service for a period of up to 366 days. If a loaner vehicle is not returned to dealer inventory within 366 days, TAVT will be assessed on the DOR value of the vehicle at the time. What needs to be done before the expiration of 366 days to make sure that TAVT is not assessed on a loaner? For the GADOR and county tag offices to know that a vehicle has been removed from loaner service, the tag associated with the loaner vehicle must be surrendered for cancellation or transferred. If the tag isn’t surrendered or transferred before the expiration of 366 days, the DOR system will automatically assess the TAVT. Once TAVT has been assessed, it cannot be reversed. To cancel a tag, dealers should complete GADOR Form T-158. https://dor.georgia.gov/documents/t-158-report-andor-surrender-georgialicense-plate My dealership provides vehicles to customers for a charge. Are these vehicles considered loaners exempt from TAVT? No. If a service customer pays to use a vehicle while his/ her vehicle is being serviced, the vehicle is considered a rental, which is subject to different TAVT rules. For treatment of rental vehicles, see the section on “RENTALS” below. DEMONSTRATORS What is a demonstrator? A demonstrator is any motor vehicle that has not been the subject of a retail sale but has been operated on the roads of this state in the course of a motor vehicle dealer’s business. Can a dealership use a dealer tag on a demonstrator? Yes, a dealer tag is for the purpose of demonstrating or transporting dealers’ vehicles or trailers for sale or lease. A dealer may allow a dealer tag to be used 23 THE GENERATOR

Are there any taxes paid on a demonstrator? Possibly. A vehicle may be used for demonstration purposes for six (6) months only. If used for more than six months, use tax will apply based on the cost price of the vehicle. In addition, if a demonstrator is driven for personal use by someone who is not an officer or employee of the dealership, use tax will apply. https://files.constantcontact.com/4cd3539c001/ 460da04a-93b8-4a00-91ba-9f53a151322a.pdf Is a demonstrator that has not previously been titled considered a “new” vehicle when sold to a retail customer? No. Although a demonstrator that has not been previously titled is considered a “new” vehicle for purposes of Georgia’s titling laws, a demonstrator is deemed a “used” vehicle purposes of the FTC Used Car Rule. Therefore, a demonstrator vehicle must be sold as “used” and requires both a Monroney label and an FTC Buyer’s Guide. GADA Word of Warning: Use of dealer tags by Georgia dealers has come under heightened scrutiny recently due to perceived abuses, particularly in the used car market. Please ensure your dealer tags are being used only for the purposes allowed. RENTALS My dealership provides vehicles to service customers for a charge. Are these vehicles subject to TAVT? Yes, because customers are charged to use these vehicles, they are rental vehicles. Rental vehicles must be titled and tagged in the name of the dealership or dealershipaffiliated entity and TAVT must be paid. I heard that there is a discounted TAVT rate for rental vehicles. Is this correct? Yes. A discounted TAVT rate of 1.5% is available to entities that are certified by GADOR as “rental motor vehicle concerns.” What is required to be certified by GADOR as a “rental motor vehicle concern?” To be eligible for certification as a “rental motor vehicle concern,” the following conditions must be met: • In the prior calendar year, must have an average amount of sales and use tax attributable to the rental charge of each rental vehicle of at least $400 • Vehicles are rented for 31 days or less • Vehicles carry 10 or fewer passengers • Vehicles must be used primarily for transportation of people • Must maintain an average of five (5) rental vehicles What form do I use when I apply for certification as a “rental motor vehicle concern? GADOR Form MV-15 must be used to apply for rental motor vehicle concern certification. https://dor.georgia.gov/mv-15-rental-certification-affidavit GADA Word of Warning: If you are charging customers for a “loaner” vehicle, it is not technically a loaner vehicle under Georgia TAVT law — it is a rental vehicle and would be subject to TAVT. This article is intended for informational purposes only and is not intended to be legal advice. Dealers are advised to seek advice from dealership legal counsel or other competent professionals concerning dealership operations and regulatory compliance. The presentation of this article is not intended to encourage concerted action among competitors or any other action on the part of dealers that would in any manner fix or stabilize the price or any element of the price of any good or service. THE GENERATOR 24

20 Serving Georgia’s Franchised Motor Vehicle Dealers Contact the GADA Workers’ Comp Fund Staff for more information! Lisa Pritchett • Managing Director • (866) 646-8516 • wcfund@gada.com • Stable rates • Prompt claims management • Payroll audit coordination • Owned by dealers, staffed by GADA employees With more than three decades in service, the GADA Workers’ Compensation Fund has a solid history of stability and premium customer service. Learn why more than 400 Georgia dealerships have chosen the GADA Workers’ Compensation Fund. Contact us today. GADA Insurance Services is a full-service insurance agency that offers employee benefits coverage and property and casualty coverage to your dealership. Created in 2006 in response to member requests, your in-house insurance agency can cover the insurance needs of your business and employees. EMPLOYEE BENEFITS COVERAGE INCLUDES: • Group Dental Plans • Vision Care Plans • Customized Life Insurance • Voluntary employee benefits plans through our long-term partnership with American Fidelity, including: - Disability - Cancer - Life Insurance - HAS & HRA - Section 125 “Cafeteria” Plan BENEFITS COMPLIANCE • ERISA compliant Wrap Documents • Online web portal for storage of benefits materials and other important documents For more information, contact Managing Director Shawn Presnell 770.432.1658 x240 | shawnp@gada.com PROPERTY & CASUALTY COVERAGE INCLUDES: COMMERCIAL (Markets include several A+ rated property & casualty insurance companies) • Dealership • Dealership-related risks • Auto inventory/Open lot PERSONAL • Homes, Boats and other personal-owned items

DEALERSHIPS MUST USE NEW FORM I-9 BEGINNING NOVEMBER 1 BY MATT SIMPSON FISHER PHILLIPS Federal immigration officials just made critical changes to modernize the I-9 employment verification process. The new Form I-9 was made available for employers to use beginning August 1, and all employers must use the new form by November 1. Here are best practices for compliance, given the new rules soon in effect. DHS MAKES CHANGES TO THE STREAMLINED FORM I-9 The new Form I-9 has been available for dealers to use beginning August 1. However, dealers must use the new form by November 1. The full list of DHS’s changes include: • Reduced Sections 1 and 2 to a single-sided page by merging some fields; • Moved the Section 1 Preparer/Translator Certification area to a separate, standalone Supplement A that employers can provide to employees if needed; • Ensured the form can be filled out on tablets and mobile devices; • Ensured the form can be downloaded easily and removed the requirement to enter “N/A” in certain fields; • Revised the Lists of Acceptable Documents page to include some acceptable receipts, as well as guidance and links to information on automatic extensions of employment authorization documentation; and • Added a box that eligible employers must check if the employee’s Form I-9 documentation was examined under a DHS-authorized alternative procedure rather than via physical examination. DHS also reduced the length of the Form I-9 Instructions from 15 pages to eight pages and streamlined the steps each actor takes to complete their section of the form, among other changes. QUALIFIED E-VERIFY EMPLOYERS MAY REMOTELY EXAMINE FORM I-9 DOCUMENTS Under current Form I-9 rules, employers are required to physically examine an employee’s original identity and work authorization documents. DHS has now created a separate framework to authorize alternative document examination procedures as an optional alternative to the in-person physical document examination method. The first alternative DHS authorized is an option for qualified E-Verify employers to remotely examine identity and work authorization documents beginning on August 1. Qualified E-Verify employers are those employers who are THE GENERATOR 26

in good standing with E-Verify, have enrolled in E-Verify with respect to all hiring sites that use the alternative procedure and comply with all E-Verify requirements. If a qualified employer chooses to offer the alternative procedure to new employees at an E-Verify hiring site, they must do so consistently for all employees at that site. However, dealers may choose to offer the alternative procedure for remote hires only and continue to apply physical examination procedures to all employees who work onsite or in a hybrid capacity, so long as they do not adopt such a practice for a discriminatory purpose or treat employees differently based on their citizenship, immigration status, or national origin. A qualified E-Verify employer may continue to examine documents physically instead of remotely. Additionally, dealers must allow employees who are unable or unwilling to submit documentation using the alternative procedure to submit documentation for physical examination. REQUIREMENTS OF THE ALTERNATIVE DOCUMENT REVIEW PROCEDURE Within three business days of an employee’s first day of employment, a qualified E-Verify employer (or an authorized representative acting on the employer’s behalf) who chooses to use the alternative procedure must: • Examine copies (front and back, if the document is two-sided) of Form I-9 documents or an acceptable receipt to ensure that the documentation presented reasonably appears to be genuine; • Conduct a live video interaction with the individual presenting the document(s) to ensure that the documentation reasonably appears to be genuine and related to the individual. The employee must first transmit a copy of the document(s) to the employer (per Step 1 above) and then present the same document(s) during the live video interaction; • Indicate on the Form I-9, by completing the corresponding box, that an alternative procedure was used to examine documentation to complete Section 2 or for reverification, as applicable; • Retain a clear and legible copy of the documentation (front and back, if the documentation is two-sided); and • Create an E-Verify case if the employee is a new hire. DHS PROVIDES RELIEF FOR CERTAIN EMPLOYERS ENROLLED IN E-VERIFY DURING COVID-19 FLEXIBILITIES Perhaps the most significant development is the alternative solution DHS is now offering qualified employers who were left with an arduous task of bringing in all the employees they hired remotely during the COVID-19 pandemic to review their original documents and annotate their I-9s by the upcoming August 30 deadline. Qualified E-Verify employers can use the alternative procedure to satisfy the required physical examination of an employee’s documents for that Form I-9 if the dealer: • Was enrolled in E-Verify at the time they performed a remote examination of an employee’s Form I-9 documentation for Section 2 or reverification while using the COVID-19 flexibilities; • Created an E-Verify case for that employee (except for reverification); and • Performed the remote inspection between March 20, 2020 and July 31, 2023. These dealers should not create a new case in E-Verify. All qualified employers that use the alternative procedure instead of physical examination as described above must follow the steps of the alternative procedure and add “alternative procedure” with the date of examination (meaning the date the employer performed a live video interaction as required under the alternative procedure) to the Section 2 Additional Information field on the Form I-9 or in Section 3, as appropriate. Your Customers Are Too. CONTACT US TODAY! 801.676.9722 sales@thenewslinkgroup.com Advertising Space Available. QR Code 27 THE GENERATOR

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