IRS Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, is the appropriate information return. If a taxpayer misses the filing deadline ...

MANILA, Philippines — Sen. Risa Hontiveros filed a substitute bill for the "Prevention of Adolescent Pregnancy Act" following the withdrawal of signatures by several senators and concerns raised ...

MANILA, Philippines — Senate Deputy Minority Leader Risa Hontiveros on Wednesday said she intends to file a substitute bill to the controversial Senate Bill No. 1979, otherwise known as the ...

A friend encouraged her to apply to be a substitute teacher in her New Jersey school district. “I looked into it, and it was an opportunity that had a lot of flexibility — you can work at will. The ...

The union representing Edmonton Public Schools support workers are questioning the use of substitute teachers to fill gaps in the classroom while more than 3,000 of its members are on strike.