Edward Kowalski is Manager, Payroll Information Resources, at PayrollOrg. He has been with PayrollOrg since 2002. Ed is an attorney licensed to practice law in New York and has an extensive editorial and writing background, along with a technology background. He is the lead author of many PayrollOrg course books, including Payroll Practice Essentials, Intermediate Payroll Concepts, Advanced Payroll Concepts, and Strategic Payroll Practices. He is also the compiling editor of two Payroll Org reference publications, Federal Payroll Tax Laws & Regulations and Federal Payroll Non-Tax Laws & Regulations.