Dan, shall I send you a P.M with my banking info for that million 😂 

AND YVW for the reminder - especially since YOU are the one that brought this whole (potential) mess to our collective attention.

I have very few clients that go over the $ 500 FUTA amount, and they usually do it in the 1st or 2nd quarter.   I don't 'like' carrying it over from one quarter to the next (old habits, & all that) but it's OK to do so.... Anna