Pub 3 2022 Issue 4

WE ARE A STRONG COLLECT I VE VO I CE , DED I CATED TO ADVANC I NG THE AUTOMOT I VE I NDUSTRY I N WEST V I RG I N I A . inside: TIME DEALER OF THE YEAR NOMINEE WVADA'S CHRIS MILLER WV DMV USES INNOVATION AND TECHNOLOGY TO REDUCE WAIT TIMES FOR CUSTOMERS

Driving excellence in all we do. 304-624-5564 www.tetrickbartlett.com T &B Tetrick & Bartlett, PLLC is an accounting and consulting firm serving clients throughout West Virginia. We are dedicated to providing our automobile dealer clients with professional, personalized services and guidance in a wide range of financial and business needs.

WE HAVE West Virginia COVERED! In Business in West Virginia For Your Business for 30 years Responsible Attorney, Johnnie E. Brown www.pffwv.com Beckley 304-254-9300 | Charleston 304-344-0100 | Martinsburg 304-260-1200 | Morgantown 304-225-2200 WHEN IT COMES TO BEING LEGALLY COMPLIANT AND AGGRESSIVELY DEFENDED, YOU HAVE A CHOICE. WHY NOT CHOOSE A LAW FIRM THAT KNOWS YOUR INDUSTRY AND IS FOUNDED IN WEST VIRGINIA WITH FOUR OFFICES COVERING EACH REGION OF THE STATE TO PROTECT YOU? OUR FOUNDING MEMBERS AND ATTORNEYS LIVE IN THE COMMUNITIES WE SERVE. PULLIN, FOWLER, FLANAGAN, BROWN & POE, PLLC KNOWS WEST VIRGINIA AND WEST VIRGINIA’S AUTOMOBILE DEALERS. WE HAVE West Virginia COVERED! In Business in West Virginia For Your Business for 30 years Responsible Attorney, Johnnie E. Brown www.pffwv.com Beckley 304-254-9300 | Charleston 304-344-0100 | Martinsburg 304-260-1200 | Morgantown 304-225-2200 WHEN IT COMES TO BEING LEGALLY COMPLIANT AND AGGRESSIVELY DEFENDED, YOU HAVE A CHOICE. WHY NOT CHOOSE A LAW FIRM THAT KNOWS YOUR INDUSTRY AND IS FOUNDED IN WEST VIRGINIA WITH FOUR OFFICES COVERING EACH REGION OF THE STATE TO PROTECT YOU? OUR FOUNDING MEMBERS AND ATTORNEYS LIVE IN THE COMMUNITIES WE SERVE. PULLIN, FOWLER, FLANAGAN, BROWN & POE, PLLC KNOWS WEST VIRGINIA AND WEST VIRGINIA’S AUTOMOBILE DEALERS.

CONTENTS WVCAR.COM ©2023 West Virginia Automobile Dealers Association (WVADA) | The newsLINK Group, LLC. All rights reserved. The WVADA News is published four times each year by The newsLINK Group, LLC for the WVADA and is the official publication for this association. The information contained in this publication is intended to provide general information for review, consideration and education. The contents do not constitute legal advice and should not be relied on as such. If you need legal advice or assistance, it is strongly recommended that you contact an attorney as to your circumstances. The statements and opinions expressed in this publication are those of the individual authors and do not necessarily represent the views of the WVADA, its board of directors, or the publisher. Likewise, the appearance of advertisements within this publication does not constitute an endorsement or recommendation of any product or service advertised. The WVADA News is a collective work, and as such, some articles are submitted by authors who are independent of the WVADA. While the WVADA News encourages a first-print policy, in cases where this is not possible, every effort has been made to comply with any known reprint guidelines or restrictions. Content may not be reproduced or reprinted without prior written permission. For further information, please contact the publisher at 855.747.4003. 30 18 16 6 President's Message 8 A Special Thank You to the 2022 Convention & Gala Sponsors 9 WVADA President's Circle 10 Getting to Know 2023 WVADA Chairman James "JR" Toothman 12 TIME Dealer of the Year Nominees Celebrating the Champions of Our Industry 14 TIME Dealer of the Year Nominee WVADA's Chris Miller 16 WV DMV Uses Innovation and Technology to Reduce Customer Wait Times 17 Save the Dates 18 2022 Title & Registration Seminar 20 By the Numbers: Electric Vehicle Tax Credits – First Impressions 22 Oversharing in the Workplace? Why Your Company May Need a TikTok and BeReal Policy 25 Thank You to All Our WVCar PAC Contributors for 2022 26 NADA Contributions 27 Preferred Partner Programs 29 In Memoriam: Edward John Thomas 30 In The Community 38 Executive Committee wvcar.com 4 WVADA

Running a dealership comes with its share of uncertain terrain. But one thing is certain. Our Dealer Financial Services team is dedicated to being by your side with the resources, solutions and vision to see you through. JL Winslow jl.winslow@bofa.com 804.489.5043 business.bofa.com/dealer Making business easier for auto dealers. Especially now. “Bank of America” and “BofA Securities” are the marketing names used by the Global Banking and Global Markets divisions of Bank of America Corporation. Lending, other commercial banking activities, and trading in certain financial instruments are performed globally by banking affiliates of Bank of America Corporation, including Bank of America, N.A., Member FDIC. Trading in securities and financial instruments, and strategic advisory, and other investment banking activities, are performed globally by investment banking affiliates of Bank of America Corporation (“Investment Banking Affiliates”), including, in the United States, BofA Securities, Inc. and Merrill Lynch Professional Clearing Corp., both of which are registered broker-dealers and Members of SIPC, and, in other jurisdictions, by locally registered entities. BofA Securities, Inc. and Merrill Lynch Professional Clearing Corp. are registered as futures commission merchants with the CFTC and are members of the NFA. Investment products offered by Investment Banking Affiliates: | Are Not FDIC Insured | Are Not Bank Guaranteed | May Lose Value | ©2022 Bank of America Corporation. All rights reserved. 4826555 08-22-0145 Running a dealership comes with its share of uncertain terrain. But on thing is certain. O r Dealer Financial Services team is de icated to being by you side with the resources, solutions and vision to see you through. JL Winslow jl.winslow@bofa.com 804.489.5043 business.bofa.com/dealer Making business easier for auto dealers. Especially now. “Bank of America” and “BofA Securities” are the marketing names used by the Global Banking and Global Markets divisions of Bank of America Corporation. Lending, other commercial banking activities, and trading in certain financial instruments are performed globally by banking affiliates of Bank of America Corporation, including Bank of America, N.A., Member FDIC. Trading in securities and financial instruments, and strategic advisory, and other investment banking activities, are performed globally by investment banking affiliates of Bank of America Corporation (“Investment Banking Affiliates”), including, in the United States, BofA Securities, Inc. and Merrill Lynch Professional Clearing Corp., both of which are registered broker-dealers and Members of SIPC, and, in other jurisdictio s, by locally registered entiti s. BofA Securities, Inc. a d Merrill Ly h Professional Clearing Corp. are registe ed as futures commission merchant with the CFTC and a e members of the NFA. I vestment pr ducts offered by Investm nt Banking Affiliates: | Are Not FDIC Insured | Are Not Bank Guaranteed | May Lose Value | ©2022 Bank f Am rica Corporation. All rights reserved. 4826555 08-22-0145

I hope each of you enjoyed the holidays and are ready for a new year. WVADA made a ton of progress in 2022 and we are hitting the ground running in 2023. The legislative session has begun, and WVADA plans to further strengthen and protect West Virginia dealer’s investments with further amendments to YOUR franchise law. I am pleased to announce that the WVADA Board has recommended the following proposed changes during the 2023 Regular Legislative Session: • Clarify the timeline for the manufacturer to dispute the motor vehicle dealers request for adjustment to parts and labor rates • Allow for the use of independent manuals or guidelines to be used as a factor to determine a proper time allowance for any warranty recall or warranty service repair • Clarify that the 15-year period on dealer facilities applies to any subsequent dealer who obtains ownership • Prohibit a manufacturer from amending the dealer agreement without the motor vehicle dealer’s consent • Clarify a manufacturer’s obligation to provide a dealer with all of its makes and models, regardless of whether the model is electric, hybrid, gas, or other means of propulsion • Prohibit a manufacturer from exercising a right of first refusal when a motor vehicle dealer enters into a transaction to sell • Prohibit a manufacturer from charging consumer subscription prices for activating options already installed at the time of a consumer’s purchase • Clarify that a manufacturer may not interfere with or prejudice a dealer to set his own prices, trade-in values, financing terms and the price of voluntary protection products • Prohibits a manufacturer from treating a franchised motor vehicle dealer as simply an agent for the manufacturer as it relates to the sale and lease of motor vehicles WVADA has put together an aggressive agenda for this session, and I will need each of you to contact your local representatives so we will be able to celebrate another legislative victory this year. Please be on the lookout for legislative updates via email as this bill progresses. As always, thank you for your support and participation. Jared President's Message By Jared Wyrick Dear West Virginia Dealers, Our amazing WVADA Dealers! wvcar.com 6 WVADA

Baxter strives to retain top talent. He needed a system that employees could easily learn, to drive the high customer satisfaction that helps his dealership differentiate itself from online vendors. Baxter also wanted a DMS that was accessible offsite and on mobile devices, so he could run the business from anywhere. Thanks to the flexibility and ease of use of VUE DMS, his employees have become more productive. Between the improved workflows and mobile capabilities, the dealership has sped up the process between sales and F&I, dramatically decreasing delivery time and boosting customer satisfaction. EASE OF USE CONSIDER VUE DMS. RECONSIDER What took me 3 minutes on VUE DMS used to take 45 minutes. Customers will remember that forever. That’s important for customer retention and satisfaction. Baxter Howell General Manager, Brad Howell Ford CONSIDER VUE DMS 866.928.3210 | VUEDMS .COM/VIRGINIA

Thank you for a successful 2022! We couldn't have done it without you! CONVENTION SPONSORS GALA SPONSORS TITLE SPONSOR Capital Automotive HEADLINE DSI • Protective • United Bank PLATINUM Ally • Integrum • Lincoln Financial Group Imagine 360 • Guardian DIAMOND Capital City Auto Auction Mountain State Auto Auction Pullin, Fowler, Flanagan, Brown & Poe GOLD Brown & Brown • Alpha Warranty Co. Cox Automotive • CVR Good News Mountaineer Garage Huntington National Bank • Komax Specialty Underwriters Group Allstate • Dealer Services • True Car • USI SILVER ACV • Brightline Dealer Advisors • Dominion DMS Heritage-Crystal Clean • Jackson Kelly, PLLC • JM&A Group NADA Empower Retirement • Reynolds & Reynolds Naked Lime • Truist • WCHS • WTOV • WPGH • WOWK WTRF • WVNS • WBOY • NexStar Media • WSAZ BRONZE Advanced DMS • Carsignment • Federated Insurance Milby Group • Suttle & Stalnaker • Tetrick & Bartlett Thornhill Auto Group • Zurich ROYAL FLUSH SPONSOR Protective STRAIGHT FLUSH SPONSORS Audi of Charleston Capital Automotive • DSI • Integrum Local 5-Star Chevy Dealers Local Ford Dealers • Toyota United Bank FOUR OF A KIND SPONSORS Ally • King Cut Rate • CJs • USI FULL HOUSE SPONSORS Ashebrooke Liquor Outlet • Capital City Auto Auction Cox Automotive • Huntington Bank Mountain State Auto Auction Pullin, Fowler, Flanagan, Brown & Poe Specialty Underwriters Group • Truist ACE SPONSORS ACV • BakerTilly • CVR • Dixon Hughes Goodman Heritage Crystal Clean • Jackson Kelly Suttle & Stalnaker • True Car • WSAZ KING SPONSORS Bank of America • Brown & Brown • Allstate Dealer Services Milby Group • Providence Group • Tetrick & Bartlett WCHS • Fox 1 • WOWK wvcar.com 8 WVADA

1933: Unknown 1934: Unknown 1935: Unknown 1936: Robert Wilson 1937: M. M. Moorehead 1938: H. B. Long 1939: E. B. Hopkins 1940-41: Russell Meredith 1942-44: J. A. Thackston 1945: G. H. Brown 1946-47: Homer Charmichael 1948: Arthur Walker 1949: Richard Chittum 1950: Walter Duncan 1951: A. D. Wolfe 1952: G. C. "Red" Stollings 1953: William Wilson 1954: Paul Layman 1955: Andrew Clark 1956: Bernie Sonderman 1957: A. W. Orndorff 1958: William D. Poland 1959: O. L. Mullin 1960: Harold Hupp 1961: Jack Moses 1962: Joe B. Holland 1963: I. Wilbur Bays 1964: William Simpson 1965: William C. Turnbull, Sr. 1966: George Evans, Jr. 1967: T. A. Galyean, Sr. 1968: James E. Britt 1969: James Thomas 1970: William Robinson 1971: Dutch Miller 1972: Charles Ellison 1973: C. K. Corky Black 1974: C. W. Bill Rechter 1975: George Breckenridge 1976: Luke Gianato 1977: Verner Spohn 1978: Bert Wolfe 1979: Daniel B. Wharton, Sr. 1980: Harry L. Green, Jr. 1981: Ralph E. Hanna, Jr. 1982: Robert 'Bob' Robinson 1983: Paul Cole, Jr. 1984: James Pitrolo, Jr. 1985: Larry Smith 1986: Larry LaFon 1987: Jake Rardin 1988: Marvin Ware 1989: Mike Ratz 1990: Alan Chenoweth 1991: James F. Love, III 1992: Bill Forbes 1993: Matt Miller 1994: Robert Urse 1995: Bill Talbott 1996: Ellen Parsons 1997: Robert Moses 1998: Bill Minsker 1999: Richard Stephens 2000: Mike Matheny 2001: Joey Holland 2002-03: Stephen Talbott 2004-05: Jo Marie Pitrolo 2006-07: Chuck Lewis 2008: Barbara Atkins 2009: Wally Thornhill 2010: Harry Green III 2011-13: Dennis Sheets 2014: Tom Cole 2015: Roberta Robinson Olejasz 2016: Jack Stewart 2017: Joel Goldy 2018: Robin Blankenship 2019: Chris Miller 2020: T.R. Hathaway 2021: Roberta Olejasz 2022: Charles Rashid WVADA PRESIDENT'S CIRCLE There are many attributes which combine to make a successful chair in any organization, such as integrity, personal strength, vision and quite simply being good at what they do. WVADA has been fortunate in its leadership over the years, and we want to say a heart-felt thank you to those dealers that have given so freely of their time and expertise over the years to create the outstanding organization that we are proud to have. The WVADA of today is a culmination of the stewardship of our leaders. Issue 3, 2022 9 WVADA

Getting to Know 2023 WVADA Chairman James “JR” Toothman WVADA is proud to announce our new chairman. James “JR” Toothman of Toothman Ford in Grafton will serve for the upcoming term. We recently sat down with him and are excited to work with him in this capacity and hope you enjoy getting to know him. Here are a few things you may or not know about your new chairman: fter receiving his Business Management/ Entrepreneurship degree from the University of Miami in Coral Gables, Florida, JR attended the NADA Academy in preparation for a career in the dealership founded by his parents, Jim and Becky Toothman, in 1967. He claims the most valuable part of his education was being 1,000 miles from home and learning a degree of selfreliance and the ability to adapt to adverse situations. When his mother and father began Toothman Ford in 1967, they owned and operated the business hands-on for many years. “Many amazing people helped shape my career,” JR said. “The guidance I had from my parents has been invaluable.” However, he really never had any intention of entering the automotive business. “I’m not an avid car junkie,” he stated. (His alltime favorite car is the amazing 1966 Ford Mustang convertible, but he usually drives a Ford Escape.) “I am just more appreciative of the business and the interactions with employees and customers.” But in 1994, he came home to help his parents for “a couple of years” with the family business. And now, here he is, all these years later, with an amazing team and a business that continues to grow. Chairman Toothman is proud of the great strides Toothman Ford has made over the years. “We’ve grown substantially in the last decade and have leased more land to keep up with our increasing inventory,” he said. “In addition, we have remodeled our dealership to ensure a welcoming, open and enjoyable experience for our customers.” He is also a partner in Toothman and Sowers Ford in White Hall, West Virginia. Despite his growing operations, he works hard to attract and retain quality employees. In fact, Toothman Ford was named one of the nation’s Best Dealerships to Work For by Automotive News in 2018. “Our team is second to none,” our new chairman said proudly. As with any industry, employees, supervisors, managers, owners, etc., are often influenced by several individuals along the way. JR finds that as he has progressed – in his career and life – a number of people have impacted him. Although he continually tries to learn from others in his profession – and successful people in general – he believes his father was a “tremendous mentor.” The senior Toothman displayed patience and courage, allowing JR to make mistakes without the “I told you so.” mantra. Another advisor was Dan McCollough, sales manager at the dealership. Dan helped modernize operations and taught JR to look outside the box for answers. And Frank Sowers, a partner at one of the stores, employed a much different operations methodology than JR’s own. Still, this difference allowed him to learn, which caused him to respect the years of wisdom and experience Frank provided. A longtime member of the Grafton community, Chairman Toothman supports organizations and initiatives that improve the health, welfare and quality of life of his neighbors. He is a generous benefactor of West Virginia University (WVU) Medicine and the WVU Cancer Institute. Additionally, his organization has donated and raised money to benefit WVU Medicine A wvcar.com 10 WVADA

Children’s Hospital, and he sits on its Leadership Council. “We have been fortunate enough to be able to pay it forward with our charitable efforts with WVU Medicine Children’s Hospital, which is more rewarding than words can describe.” He has also participated in the Taylor County Backpack Program, which provides nutritious meals for needy children. He supports literacy efforts, opioid prevention, youth sports camps, food drives and volunteers at the local food pantry, among many other philanthropic activities. “We are so happy to be able to give back to our community and hope to do so for decades to come,” he said. And he finds it rewarding that, at Toothman Ford, they can provide many well-paying jobs within the community. And those employees earn that pay. For example, several years ago, Toothman Ford fell victim to a massive hailstorm that caused about three million dollars in damages. But JR’s team came together to make lemonade out of lemons by selling 83 vehicles in one day! Now that’s teamwork. As for JR, he said his career is like an overnight success that took 25 years. “The scars and failures define us more than our successes,” he relayed. “And that is definitely true of me.” As for being a WVADA member, JR likes how the association goes to bat for the interests of the automotive sector in West Virginia, which employs so many people. As many families and communities rely on the automotive industry to keep food on the table and a roof overhead, WVADA allows dealers to find, have and use their voices. On a personal note, JR likes to fish, play guitar, watch sports, and spend time with his family. He says he was blessed with the two most amazing parents one could ask for, and for two older and wiser sisters. He also has two children – Jarrett and Bailey – grown-ups now, both of whom are phenomenal kids with amazing hearts, a great code of values, and “a giving nature molded into them at a very young age by their incredible mother.” Looking back at his career – and his life – JR holds to three essential truths: one, be humble. We can always learn and evolve; two, always be willing to adapt to meet and overcome adverse markets or conditions; and three, pay it all forward. If you are fortunate enough to attain some success, pay it forward to others and refresh them. Your new chairman looks forward to being engaged and helping the Association. Welcome aboard! Issue 3, 2022 11 WVADA

TIME Dealer of the Year Nominees Celebrating the Champions of Our Industry Each year Ally, TIME and the National Automobile Dealers Association (NADA) team up to celebrate the many ways auto dealers are doing it right in their industry and giving back with extraordinary contributions to their community. TIME Dealer of the Year is an annual celebration of the finest representatives of our industry – dealers with a relentlessly charitable spirit. We at WVADA are very proud of our history of exceptional nominees, and this year is no different. We are pleased to announce Chris Miller as WVADA’s 2023 Dealer of the Year Nominee. Please read his story in the pages that follow. 1979 Andrew Clark 1985 Paul Cole 1991 Clair Chenoweth 1981 Daniel B. Wharton, Sr. 1987 No Nominee 1993 Anthony Pitrolo 1983 Harry Green II 1989 Sam Yanen 1995 James F. Love III 1980 Vern Spohn 1986 Jim Pitrolo 1992 Dan Wharton 1982 Joe B. Holland 1988 James Love III 1994 Mike Ratz 1984 Dick Smith 1990 Marvin Ware 1996 Matt Miller wvcar.com 12 WVADA

1997 W.J. Talbott 2003 Robert Moses 2015 Hal Green 2009 Jo Marie Pitrolo 2021 JR Toothman 1999 A. Andrew Earehart 2005 Bill Minsker 2017 Jed Smith 2011 Wally Thornhill 2001 George Miller 2007 Kyle Hamilton 2019 Steve Moses 2013 Barbara Moses Adkins 1998 Ellen M. Parsons 2004 Michael Matheny 2016 Dennis Sheets 2010 Charles Lewis 2022 Virginia Bowden 2023 Chris Miller 2000 Robert Robinson 2006 Larry LaFon 2018 John Miller 2012 No Nominee 2002 Richard Stephens 2008 Paul Stephens 2020 Wally Thornhill 2014 William P. Cole Issue 3, 2022 13 WVADA

2023 TIME Dealer of the Year Nominee WVADA's Chris Miller he nomination of Chris Miller, president of Dutch Miller Kia in Barboursville, West Virginia, for the 2023 TIME Dealer of the Year award was announced in October by TIME. Miller is one of a select group of dealer nominees from across the country who will be honored at the 106th annual National Automobile Dealers Association (NADA) Show in Dallas, Texas, on Jan. 27, 2023. The TIME Dealer of the Year award is one of the automobile industry’s most prestigious and highly coveted honors. The award recognizes the nation’s most successful auto dealers who also demonstrate a long-standing commitment to community service. Miller was chosen to represent the West Virginia Automobile Dealers Association in the national competition – one of only 48 auto dealers nominated for the 54th annual award from more than 16,000 nationwide. “The strength of our dealership is our employees,” nominee Miller said. “We have an incredibly loyal staff that does a fantastic job of taking care of our customers.” A 2002 graduate of Denison University in Granville, Ohio, where he majored in economics, Miller has never shied away from a challenge. In fact, when he was 10 years old, he told his father he wanted a $125 pair of Air Jordan tennis shoes. His father told him to get a job, so he did – delivering newspapers. “One paper route led to two, and I’ve literally been working ever since,” he said. He learned “a ton” from that first job. It also taught him a lot about people. “You’d be surprised who will stiff a 10-year-old kid for their monthly paper subscription bill. Delivering the paper is one thing, but learning the art of collecting payment is entirely different.” But he bought the shoes. That work ethic came in handy when Chris entered the auto business at age 15, detailing cars at Dutch Miller Chevrolet in Huntington, West Virginia, the dealership founded by his grandfather, H.D. Dutch Miller, and run by his dad, Matt Miller. Chris worked in all departments, including sales, service F&I (Finance & Insurance) and used-car sales before he was named general manager of Dutch Miller Kia in Barboursville in 2008. “One of the hardest and best experiences I’ve had in this business was managing that single-point Kia store during the economic downturn in 2008,” he said. “I had just acquired 25% ownership when the recession hit. I worked 14-hour days, learned the importance of funding and managing cash and earned a meager profit, but received the education of a lifetime.” Now, Miller is president of Dutch Miller Automotive and has helped the group grow to 12 dealerships in West Virginia, Virginia, Tennessee, North Carolina and Kansas. He also supports his industry through his membership in the West Virginia Automobile Dealers Association, where he served as chair, vice chair and secretary. “Over the past 10 years, I have been heavily involved in advocating for improvements to our dealer franchise code,” he said. As the star in a series of amusing and offbeat commercials for his dealerships, Miller has gained a lot of attention, but his greatest role is husband, father of three, business leader and community partner. “Beyond commercials, I believe in word-of-mouth marketing through actions in a community,” he said. “We give back and we give back hard. Community service is an integral part of the culture at our dealerships.” To that end, Miller has hosted holiday toy drives and trunk-or-treat Halloween events at his stores. Additionally, they give hundreds of thousands a year to kids who participate in 4H raising livestock for college scholarships. Miller and his team buy the animals at the county fairs, donate them back to the 4H program or participants, and the kids keep the money for expenses and college. Miller has been an influential supporter of Marshall University in Huntington, where he has served on the school’s board of governors since 2019 and is currently the board’s secretary and athletic committee chair. “During my time on the board of governors, we have secured former Intuit CEO Brad Smith as university president, hired a new athletic director and head football coach, designed and financed a new baseball stadium, T wvcar.com 14 WVADA

Miller and his wife, Cassie, have three children: Fletcher, Carter and Charlotte. Dealers are nominated by the executives of state and metro dealer associations around the country. A panel of faculty members from the Tauber Institute for Global Operations at the University of Michigan will select one finalist from each of the four NADA regions and one national Dealer of the Year. Three finalists will receive $5,000 for their favorite charities and the winner will receive $10,000 to give to charity, donated by Ally. In its 12th year as exclusive sponsor, Ally also will recognize dealer nominees and their community efforts by contributing $1,000 to each nominee’s 501(c)3 charity of choice. Nominees will be recognized on AllyDealerHeroes.com, which highlights the philanthropic contributions and achievements of TIME Dealer of the Year nominees. “For over 50 years, TIME has been committed to recognizing the impact of automotive dealers on their communities with the TIME Dealer of the Year award," and designed, planned and started construction on a new state-of-the-art business school,” he said. “We have essentially restructured the university for the future of academia, and the buzz in the community is palpable.” Miller added, “At the end of the day, life is about people. And the most rewarding experiences in my automotive career have been centered around improving the lives of our employees, our customers and the people in our community.” When his family began their journey in the car business, they had one dealership and about 60 employees. Today, they have six dealerships and approximately 450 employees. From all of the success stories experienced by the Dutch Miller Group, “being a part of those success trajectories is the best,” Miller recalled. “It’s a shared pride of performance that just never gets old.” Miller was nominated for the TIME Dealer of the Year award by Jared Wyrick, president of the West Virginia Automobile Dealers Association. said Edward Felsenthal, editor-in-chief and CEO, TIME. "We are proud to continue the legacy of honoring these works of service with our partners at Ally.” Doug Timmerman, president of dealer financial services, Ally, said, “Auto dealers across the country who are nominated for this award each year are committed to not only doing it right and leading in a rapidly changing automotive industry but to strengthening their communities through giving back. The TIME Dealer of the Year program celebrates dealers who are the role models of the retail auto industry for their continuous efforts to lift up and support their employees, customers and communities.” Issue 3, 2022 15 WVADA

To Reduce Customer Wait Times By Everett Frazier, WV DMV Commissioner n keeping with the overall goal of providing the best customer service possible, the West Virginia Division of Motor Vehicles has made reducing customer wait times in the regional offices a priority in recent years. Though new technology and processes have been continually “in the works,” the pandemic was a catalyst for us to use more online services and innovation to reach our customers without them having to visit a regional office. For example, customers may now take their driver's license knowledge test from the comfort and convenience of home through a secure portal and process. Once they pass, they simply make an appointment and come to a regional office, but the time needed to fully process their transaction is drastically reduced. The same can be said for REAL ID HeadStart. REAL ID HeadStart is a web portal that allows customers to scan and upload all their documentation for a REAL ID driver's license so that DMV personnel can review it and approve the documents before customers come to the offices. This, too, cuts down the amount of time a customer needs to spend in a DMV regional office, making the lines shorter for everyone. Another way we are reducing wait times is by allowing dealers an emergency appointment if: • They need a send-back completed for a pending sale; WV DMV Uses Innovation and Technology Everett Frazier, West Virginia DMV Commissioner • They need to convert a title to a dealer title for sale; or • They need to convert a nonnegotiable title to an actual title for customer trade credit. In the very near future, we plan to update and upgrade our queuing system, allowing a more streamlined flow for our appointments and walk-ins. We will also be doing electronic titling, which again will make more processes online so customers can come into the regional offices less, cutting down the wait time for others. I wvcar.com 16 WVADA

02.02.2023 WVADA VIP CHARITY GALA SAVE THE DATE CHARLESTON COLISEUM & CONVENTION CENTER Lights, Camera, Auction 2023 West Virginia AUTO SHOW FEBRUARY 3-5 CHARLESTON COLISEUM & CONVENTION CENTER FRIDAY & SATURDAY 10AM - 9 PM SUNDAY 10AM-6PM westvirginiaautoshow.com 2023 FOUR-STATE CONVENTION Save the Date June 19-22, 2023 Contact Haley Justice for more information. hjustice@wvcar.com The Greenbrier Resort Issue 3, 2022 17 WVADA

2022 Title & Registration Seminar Thank you to everyone who participated in our recent eTitle and Registration Seminars. We are excited for this next step of progress in transitioning to e-titling! Vienna, WV Martinsburg, WV Charleston, WV Wheeling, WV Beckley, WV Bridgeport, WV Sponsored by: wvcar.com 18 WVADA

Reliability is important. Equal Housing Lender. ©2021 M&T Bank. Member FDIC. CTD-903 210908 V1 Providing stability to auto dealerships since 1951. From the people closing the deal to the vehicles themselves, dependability is everything in the auto industry. Which is why dealers choose to work with M&T Bank for the long haul. Through the industry’s highs and lows, our clients have come to rely on our steady support. We’ve learned the ins and outs of the business along the way, enabling us to deliver the right products - from floor plan to construction financing, merchant services to purchasing cards, and investment management to 401(k) advisory and wealth planning. It’s this dependability that helps dealers like you do what they do best - run their businesses. That’s what understanding what’s important is all about. Get in touch with M&T today. Timothy Flynn Dealer Commercial Services tflynn2@mtb.com 412-398-7655 mtb.com/dealerservices

BY THE NUMBERS Electric Vehicle Tax Credits – First Impressions By Leon M. (Lonnie) Rogers, CPA/ABV/CFF, Tetrick & Bartlett, PLLC he Inflation Reduction Act of 2022 introduced a complex set of requirements for obtaining the tax credit for clean vehicles. We will focus on electric vehicles, other clean vehicles (fuel cells) and commercial clean vehicles beyond the scope of this article. A new clean vehicle is defined as a motor vehicle that satisfies the following eight requirements: 1. The original used must commence with the taxpayer; 2.Not purchased for resale; 3.Assembled by a qualified manufacturer; 4.Meet title II of the Clean Air Act requirements; 5.Have a GVW of less than 14,000 pounds; 6.Have significant propulsion from an electric motor with a battery capacity equal to or greater Than seven-kilowatt hours and is capable of being recharged from an external source; 7. Final assembly must occur within North America; and 8. The seller must report certain information to the taxpayer and the Secretary of the Treasury. The following questions for your customers must be answered for electric vehicles purchased after August 16, 2022: • Is the new vehicle assembled in North America? • If yes, has the manufacturer reached the 200,000-unit cap on credits? • If no, ensure the EV is listed on the Department of Energy’s list of electric vehicles with final assembly in North America. • The old rules apply if the vehicle was purchased or a written binding contract existed before August 16, 2022. Additional items are triggered on January 1, 2023: • The 200,000-unit cap expires, allowing all manufacturers that meet the North American assembly and approval by the Department of Energy’s list of electric vehicles with final assembly in North America. T wvcar.com 20 WVADA

• 50% of the credit ($3,750) is based on where the battery components are made or assembled. 40%+ of the battery components must be manufactured or assembled in North America in 2023, 50%+ for 2024, 60%+ for 2025, 70%+ for 2026, and 80%+ for EVs that go on sale after 2026. • 50% of the credit ($3,750) is based on where the “critical minerals” are sourced. The same percentages as the battery components apply to these critical minerals. They must be extracted or processed from countries with which the U.S. has a free trade agreement. • The MSRP for battery electric cars can not exceed $55,000, and SUVs, vans or pickup trucks cannot exceed $80,000. • There are income limits the purchaser must not exceed: $150,000 for single, $225,000 for heads of households and $300,000 for joint filers. Next, we need to consider previously owned clean vehicle credits. This credit applies to used clean vehicles sold after Dec. 31, 2022, and is the lesser of $4,000 or 30% of the sales price of the vehicle. The model year of the vehicle must be at least two years earlier than the calendar year the taxpayer purchases the vehicle, the original use began with a person other than the taxpayer, and the vehicle had met the requirements of a new clean vehicle when it was new. In addition, the purchase price of the vehicle cannot exceed $25,000. Reduced income limits (50% of new limits) apply to purchasing previously owned vehicles. The foregoing information relates to the consumer. Let us explore the requirements for the selling dealer mandated thus far based on our interpretation of Rev. Proc. 2022-42. The person (dealership) that sells any new clean vehicle to the taxpayer must furnish a report of the following items to the taxpayer and the Secretary of the Treasury in a manner yet to be determined. This report will be due within 15 days after the end of the calendar year, with the first report being due Jan. 15, 2024. • Name and taxpayer identification number of the taxpayer • Vehicle Identification Number • Battery capacity of the vehicle • Verification that the original use commences with the taxpayer • The date of sale, the sales price of the vehicle and the maximum credit allowable for the vehicle (disregard taxpayer income limits) • Information regarding transferring credit to an eligible entity ⁰ (After Dec. 31, 2023, the purchaser may elect to transfer the credit to the dealership. The dealership can receive cash for the transferred credit by participating in the advance payment plan.) While the clean vehicle credit expansion will assist dealers and consumers with affordability, it is a complex path to negotiate. Dealerships will need to educate their sales staff on the new credits so they will be able to effectively communicate what may be available to the customer. If you have questions concerning the availability of the credit to your customers, we recommend you contact your tax advisor for additional guidance. Leon M. (Lonnie) Rogers, CPA/ABV/CFF, is the managing member of Tetrick & Bartlett, PLLC and has provided accounting, tax, valuation, and consulting services to automobile dealers since 1977. Tetrick & Bartlett, PLLC currently serves over 50 dealers in West Virginia, Virginia, Ohio, and Pennsylvania and is a member of the AutoCPA Group, a nationwide organization of CPA firms specializing in services to automobile dealers. Lonnie can be reached at lrogers@tb.cpa or 304-624-5564. While the clean vehicle credit expansion will assist dealers and consumers with affordability, it is a complex path to negotiate. Issue 3, 2022 21 WVADA

y now, many of us have seen a TikTok video filmed at someone’s workplace – a “day in the life” video, someone complaining about their co-workers, supervisors, or customers, or someone talking about an unrelated subject while at the office. And a relatively new platform, BeReal, goes a step further by encouraging users to provide an unfiltered view into their “real” everyday life at random moments throughout the day. Of course, such organic social media clips can be a valuable tool that helps market your brand and build stronger employee relationships – but where do you draw the line? These posts might include employees performing their duties during a meeting with co-workers or at a workstation, which raises privacy and confidentiality concerns. Moreover, employees flocking to social media to discuss their bosses and general work experiences – positive or negative – could lead to other troubles. When these videos go viral, employees may become unofficial spokespersons for your organizations, influencing the conversation about work norms and creating trends that impact employers globally. With these changing dynamics, you may want to set new guidelines for social media use while ensuring your policies don’t run afoul of employment and labor laws. Here are four tips for updating your social media policies to reflect this modern era and stay on top of the latest developments. 1. Ensure Policies Reflect Recent Trends In the early days of widespread social media use, your policies may have simply prohibited employees from using company equipment to post non-work-related content online and required work posts to be business appropriate. But social media use is rapidly evolving in new ways that you may not have anticipated when your policies were first drafted. What should you know about current trends as you consider policy changes? For one thing, TikTok has quickly grown in popularity over the past two years with more than a billion monthly active users – which means your employees are likely using the platform and are probably doing so during work hours. The app allows users to upload videos from five seconds to 10 minutes. TikTok then filters videos through their feed using an algorithm and shares them with other users. These videos may receive millions of views, comments, likes, and shares. While TikTok is popular, it’s obviously not the only platform featuring employees on the job. Unlike TikTok – where users are hoping to go viral – the BeReal app takes a less sensational approach. BeReal doesn’t have filters, hashtags, or even followers. To view someone’s BeReal, you have to request to be their friend. The app encourages users to provide an unfiltered view into their “real” everyday life. Each day at a different time, the app simultaneously notifies all users to “BeReal” and share a photo within two minutes, regardless of their location. The camera on the app will then take a photo of the user with the front-facing camera while also taking a photo on the back camera, creating a BeReal snapshot to share with friends. This app can be potentially problematic for employers. Many times, BeReal alerts occur during work hours, so users end up taking pictures of their workplace or work area. Because BeReal is shared among friends, the app may create a sense of safety, and users might forget to censor confidential information. Moreover, while BeReal doesn’t have the same “viral” nature as TikTok, that doesn’t stop users from sharing their posts beyond the app on other platforms. This trend illustrates that the new generation of workers values the transparency these apps provide, with many not considering that their candid photos may also reveal company information. 2. Strike a Balance Before you decide to curb all TikTok and BeReal posts from the workplace, you should recognize that such posts can pay dividends. Employees who are active on social media may be more equipped to understand the social pulse of the company’s customer base. Additionally, allowing employees to contribute to company-sponsored social media posts shows that the company trusts them, which can increase confidence and make employees feel valued. Furthermore, social media networking may help employees collaborate, share ideas, and solve problems. This can lead to better employee engagement and retention. Moreover, utilizing social media in the workplace can make the company more desirable to potential applicants, particularly Gen Z and Millennial job seekers. Social media is here to stay, and employers should recognize that policies barring all forms of social media use in the workplace may be unrealistic. In fact, about 72% of respondents to a 2021 Pew Research Center survey said they use some form of social media and 77% of respondents to an earlier survey reported using social media regardless of whether their employer had a policy in place. While not every company can allow on-the-job posts, those with flexibility might want to dedicate resources to creating a mutually beneficial, collaborative policy around social media use in the workplace. For example, allowing employees to share their experiences with your company through social media may promote transparency and provide job seekers with credible information on what it’s really like to work for your business. Oversharing in the Workplace? Why Your Company May Need a TikTok and BeReal Policy By Fisher Phillips B wvcar.com 22 WVADA

3. Address the Potential Pitfalls While employers may benefit from employees’ on-the-job social media posts, you should address potential dangers, including legal and business concerns. Of the many legal concerns, the most glaring are privacy protections and confidentiality. As employees capture authentic moments during the workday for BeReal or post TikTok “day in the life” videos, they frequently walk around the workplace, recording offices, conference rooms, common spaces, the cafeteria, and more. The videos may inadvertently capture confidential information, such as audio of an internal meeting, the image of a client’s name, or a trade secret. Confidentiality issues also arise with employees who work remotely. For example, employees may take a video of their innovative at-home workspace while a Zoommeeting is in progress or while their computer screen displays proprietary information. You should also be cognizant of how allowing employees to post on the job can potentially harm your organization’s reputation. TikTok and BeReal attract users who want to be authentic rather than staged, heavily filtered, or otherwise inauthentic. Thus, employees who choose to post on these platforms do not shy away from capturing the “realness” of their job. This, in turn, can lead to your employees sharing information that negatively affects the company, such as human resources concerns (including allegations of unprofessional comments made by colleagues), complaints about working conditions, and products liability issues. All of these discussions raise reputational and legal concerns that you should consider. 4. Set Realistic Parameters With these benefits, risks, and (pop) cultural considerations in mind, what should your modern social media policy include? If you already have a solid employee handbook, a good place to start is by reminding employees that your existing policies still apply when using social media platforms. For example, an equal employment and harassment-prevention policy would cover discriminatory or bullying behavior towards colleagues whether online or in person. You should remind employees who they should contact when they have a workplace concern. Additionally, let employees know that confidentiality policies apply when sharing content, so their computer screens and documents should not be visible in the background. However, depending on the nature of your business and your employees’ roles, you may want to create a more targeted policy on social media use. For instance, you may have different risks to manage if you encourage employees to engage with your brand, employ a younger workforce, or otherwise have a strong social media presence. As you likely know, your policy should be in writing and followed consistently. Where to go from there is more complicated. The explosion in social media use has only highlighted how regulating employee speech is difficult, nuanced, and occasionally backfires. But, of course, there are still some best practices. Consider taking these five steps: • Develop policies in collaboration with legal counsel, HR, technology, communications, and diversity, equity, and inclusion (DEI) teams. Be sure the policy matches the company’s voice and recognize that this is not a onetemplate-fits-all exercise. • Use plain language and examples. “Do not share client information, even if their name is covered” is more helpful than “Posting client information will subject employees to discipline up to and including termination."* • Keep up with guidance from the National Labor Relations Board (NLRB) – which is subject to change. Note that blanket bans on discussing wages or complaining about supervisors or working conditions are not permissible under federal labor law. The Trump administration issued an employer-friendly rule to evaluate whether a policy interferes with employees’ rights to organize and engage in protected concerted activity. However, that ruling is potentially on the chopping block in a pending NLRB case. If the NLRB reverts to the prior, more restrictive evaluation, policies currently compliant could suddenly run afoul of the National Labor Relations Act (even in non-unionized work settings). This includes seemingly benign provisions about “respectful” content and limits on who is authorized to speak to the media. • Confirm applicable state laws. There is a legislative trend to prohibit employers from requiring employees to engage with social media as a condition of employment or even to ask for their social media usernames as part of a job application. • Develop a plan for consistently responding to policy violations. Two employees violating the same rule, in the same way, should not be treated differently based on whether they tripped the algorithm and went viral. Relatedly, consider the reputational risk of a too-harsh response – someone fired for social media content may likely use the same platforms to discuss their termination. Conclusion If you have questions regarding your social media policy, contact your Fisher Phillips attorney, the authors of this Insight, or any attorney on our Data Security and Workplace Privacy Team. We will continue to monitor developments in this area, so ensure you are subscribed to Fisher Phillips’ Insight System to get the most up-to-date information. The authors wish to thank Law Clerks Taric Mansour and Jazmin Luna for their work co-authoring this Insight. *This section has been edited to reflect the automotive industry. To see the original post, please visit: https://www.fisherphillips.com/news-insights/ over-sharing-iworkplace-company-may-need-tiktok-bereal-policy.html. Issue 3, 2022 23 WVADA

We’re more than a financial partner. We’re an invested one. True relationships matter. We don’t take this lightly. The best are built on a deep understanding of your short- and long-term goals and always backed by thoughtful, strategic advice in support of your vision. With full-service financial solutions and a deep bench of industry expertise, we’ll build a team around your organization to focus on your success. So, let’s drive further—together. To learn more, contact Jason W. Smith, head of Dealer Commercial Services, 407-237-4011 or Jason.w.smith@truist.com. Truist.com/DealerServices © 2022 Truist Financial Corporation, Truist, Truist purple and the Truist logo are service marks of Truist Financial Corporation. All rights reserved. Truist Securities is the trade name for the corporate and investment banking services of Truist Financial Corporation and its subsidiaries. Securities and strategic advisory services are provided by Truist Securities, Inc., member FINRA and SIPC. | Lending, financial risk management, and treasury and payment solutions are offered by Truist Bank. | Deposit products are offered by Truist Bank, Member FDIC.

WVCar is the West Virginia Automobile and Truck Dealers Political Action Committee, and your support is vitally important in order for us to have a voice at our state capitol in Charleston. WVCar is the best platform for our message to be heard by legislators and signify our value in West Virginia communities. The WVCar PAC contributes to West Virginia candidates who support a pro-business, pro-dealer mentality. Dealer member personal contributions are the pillar of the WVCar PAC, and your contribution is imperative. Not only is your financial participation a crucial part of having a successful PAC but also having WVADA dealers involved to show legislators that we care about an issue. WVCar gives our members the ability to extend their influence well beyond their own legislative districts. President's Club Paul & Kami Astorg, Astorg Motor Company Lee Baierl, Lithia Motors Inc David Ball, Advantage Toyota Shawn Ball, Ball Toyota Chase Barton, Stephens Auto Center Brad Blake, Dutch Miller Auto Group Liza Borches, CMA Group Ginny Bowden, McClinton Chevrolet Andrew Cognac, Premier Chevrolet John Cognac, Premier Chevrolet Bill Cole, Cole Automotive Group Charlie Cole, Cole Harley Jason Cole, Cole Automotive Group Tom Cole, Cole Chevrolet Ernie Davis, King Coal Chevrolet Bryan Fato, Straub Automotive Ginger Fato, Straub Automotive Group Mike Ferns Jr., A & B Kia Jack Garrett, Jack Garrett Ford Joel Goldy, Goldy Auto Harry Green, Harry Green 7 Acres Nick Green, Harry Green Chevrolet Brad Greene, Cole Chevrolet LeeAnne Greene, Cole Chevrolet TR Hathaway, Superior Toyota Brett Holland, Joe Holland Chev Joseph Holland, Joe Holland Chev John Howerton, Howerton Honda John Jenkins, Jenkins Ford Todd Judy, Todd Judy Ford Jonathan LeRose, Midstate Chev Rodney LeRose II, Midstate Chev Mike Matheny, Matheny Motors Tim Matheny, Matheny Motors Chris Miller, Dutch Miller Auto Group Matt Miller, Dutch Miller Auto Group Jason Minsker, Buckhannon Toyota Bob Moses, Moses Auto Group Jason Moses, Moses Inc. Meghan Moses, Moses Auto Group Steve Moses, Moses Auto Group Richard Nourse, Pioneer Honda Roberta Olejasz, Bob Robinson GMC Fred Parsons, Kent Parsons Ford Lincoln Suzanne Persinger, Moses Auto Group Martin Peters, Dutch Miller Auto Group Keith Powell, Yes Chevrolet/Ford Bruce Pauley, Pauley Motor Cars Charlotte Pyle, Capital City Auto Auction Lester Raines, Lester Raines Honda/Mazda Robert Ramey, Ramey Motors Inc. Charles Rashid, Charleston Mitsubishi Dennis Sheets, Sheets Auto Group Jamie Spears, Astorg Auto Group Joanna Spears, Astorg Auto Group Richard Stephens, Stephens Auto Center Jack Stewart, Country Club Chrysler Steve Talbott, Greenbrier Motors Louis Thomas, Lou Thomas Subaru Martha Thornhill, Thornhill Auto Group Wally Thornhill, Thornhill Auto Group Fred Timbrook Jr., Timbrook Auto Group JR Toothman, Toothman Ford Matt Urse, Urse Honda Ralph Vines, Advanced DMS Don Warner, Warner Kia Paul White, Paul White Chevrolet Champion Promoters Jim Robinson, Bob Robinson Chevrolet, Cadillac, Buick GMC Patrons Loren Daniel, Daniel Chevrolet Scan the QR code for easy and convenient access to the 2022 Franchise Law Booklet: https://wvcar.com/wp-content/uploads/ 2022/06/2022-Franchise-Law-Booklet.pdf West Virginia Franchise Law 2022 Thank You to All Our WVCar PAC Contributors for 2022! Issue 3, 2022 25 WVADA

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