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Accounting / Finance Jobs
Full Time
10/1/2024
Baltimore, MD 21276
(43.9 miles)
Location:Erickson Senior LivingDue to our company's continued growth, we are adding to our Accounting team! As our Director of Technical Accounting and Financial Reporting, you will be responsible for leading a team that provides guidance and support on complex accounting issues; preparation of audited financial statements and disclosures for our home office and community entities; and implementing policies and internal controls. In this key leadership role, you’ll promote and maintain a working environment with a culture of high engagement, fiscal stewardship and extraordinary customer service.What we offerPTO, volunteer hours, and competitive benefits packages including medical, dental, vision for eligible employees, in accordance with applicable state law401k for all employees 18 and over with a company match up to 3%Excellence in all we do, making us accountable to our team members and the residents we serveto deliverfinancial and operational results consistently.A culture of diversity and inclusion, which builds on our mission, vision and valuesOnsite medical centers, providing wellness visits and sick care for all team members over 18 years of age.State-of-the-art community campuses, ongoing expansion plans, and design enhancements to ensure Erickson Senior Living continues to set the industry standardA "career for life" approach to professional and personal development for our greatest asset - our team membersCompensation: $130000 - $150000 per year, plus eligibility for annual bonus. How you will make an impact Mentor and develop a team of accounting professionals, providing supervision, leadership, and support to drive high-performance and professional developmentOversee the preparation of all internal and external monthly, quarterly and annual financial statements in accordance with applicable regulatory or contractual requirementsLead research for technical accounting matters relating to material transactions and contractsOversee the implementation of new accounting standards and ensure compliance with changes in regulationsDevelop, implement, and maintain accounting policies, procedures, and controls to ensure accurate financial reporting, strengthen internal controls and mitigate risksCollaborate with internal and external auditors to facilitate audit and ensure adherence to audit requirements; address audit findings and implement corrective actions as necessaryProvide technical guidance to finance and accounting teams on complex accounting issuesWhat you will needMinimum of 7 years in accounting and financial reporting with at least the last 5+ years in a management/supervisory role over accounting professionals.Experience at an audit/CPA firm a plus.Extensive knowledge of GAAP and financial reporting requirementsHeadquartered in Baltimore, Maryland, Erickson Senior Living is one of the country’s largest and most respected providers of senior living and health care with a growing, national network of communities. We help people live better lives by fulfilling our promises of a vibrant lifestyle, financial stability, and focused health and well-being services for those who live and work with us. As part of our team, you'll enjoy flexibility and work-life balance to meet your personal and professional goals, and we are committed to providing you with opportunities to learn and grow.Erickson Senior Living, its affiliates, and managed communities are Equal Opportunity Employers and are committed to providing a workplace free of unlawful discrimination and harassment on the basis of race, color, religion, sex, age, national origin, marital status, veteran status, mental or physical disability, sexual orientation, gender identity or expression, genetic information or any other category protected by federal, state or local law.
Full Time
9/10/2024
Delmar, DE 19940
(35.9 miles)
Job OverviewIf you find yourself at a professional crossroads, a career as a financial advisor may be the right change for you. Financial advisors partner with clients to help them achieve their long-term financial goals: retirement, building wealth, estate strategies, funding education and more. As a financial advisor with Edward Jones, you'll develop and grow your own practice, supported by your branch team, a home-office team and other regional financial advisors. You'll benefit from the experience that comes from 100 years of history. We're proud to have more offices in the U.S. and Canada than any other investment firm, serving over eight million clients.Our financial advisors are valued partners, and we credit much of our success to their unique experiences and professional backgrounds. We value an inclusive environment where everyone's different viewpoints help to achieve results. Financial advisors lead the branch team to serve clients and contribute to the firm's purpose. They deeply understand the client's goals and why they are important to accelerate trust and help them stay on track. Edward Jones helps you positively impact clients' lives and work together to achieve their long-term financial goals, enabling you to make a difference in your community.We'll give you the support you need. Our team will be there every step of the way, providing:Paid training - Get registered and licensed and learn how to be a financial advisor with the industry's top training program1.Salary for the first four years as you begin to build your practice2A firm-provided branch office in the community Branch office support to help lighten the load so you can focus on your clients A support network that extends from your branch office to your region to the home office - You'll work independently, but will have a team of thousands backing you every step of the way.Benefits:Includes bonus potential, 401K, and comprehensive health benefitsFor more information please visit: Edward Jones Benefits PageYou can also expect...No ceiling to your earning potential and growth, and your compensation is tied to the effort you put in A compensation package that includes opportunities for commissions, profit sharing and incentive travelThe flexibility that you need to balance your personal and professional lives - the best of both worlds A culture of continuous improvement and professional developmentKey Responsibilities Build relationships to create new clients via face-to-face and virtual sourcing strategies (residential, business, networking, introductions and referrals, social media, and speaking engagements).Deeply understand clients' and prospective clients' needs, priorities, and concerns to accelerate trust and create personalized, comprehensive strategies to help them achieve their goals.Oversee branch processes, roles, and responsibilities to ensure a high-quality, streamlined client experience consistent with firm policies and procedures, regulatory requirements, and ethical guidelines.Engage the branch team to create, monitor, and adjust the branch business plan to increase branch effectiveness and achieve desired business results. Create a highly engaging environment in the branch of mutual trust, respect, feedback and accountability.1 For the 23rd consecutive year, Edward Jones was named a top company for training. The firm ranked No. 14 on Training magazine's prestigious 2023 Training APEX awards listed by Training magazine. 2023 Training Magazine Training Apex Award, published February 2023, date as of September 2022, an application fee was required for consideration2 As your new asset compensation and commissions increase over the first four years, salary will decreaseWe know that building a business takes time, so we've built a new financial advisor compensation program that supports and rewards you as you learn the skills, systems and business practices you need to succeed in our client-first business model. The new financial advisor compensation program includes trainee pay, a supplemental salary for up to four years, commissions and compensation for new assets gathered for the first five years.For more information regarding compensation please click the link below.New Financial Advisors CompensationSupplemental Starting Salary Range $38,500 - $100,000Hiring Minimum: $Hiring Maximum: $Skills/RequirementsSuccessful financial advisors demonstrate a unique combination of ambition, self-motivation, and commitment to establishing long-term client relationships. Financial advisors grow the business through identifying and creating new clients through initial discover of financial goals and deepening relationships with existing clients by reviewing investment strategies and implementation recommendations. Financial advisors earning potential is reflective of their performance.What characteristics would make you a successful financial advisor An interest in financial services/markets and how they workLove of learning and challenges, including determination to succeed Skilled in long-term relationship buildingComfortable in your ability to think criticallyPassion for new opportunitiesCan you see yourself...Learning to be a financial advisor through our comprehensive training program Delivering personalized investment and financial solutions to your clients Taking ownership of your business's growth and success Meeting professional and personal objectives as they relate to building your practice Working in and positively impacting your local community Skills/RequirementsCandidates should have at least one of the four qualifications bullets listed below:A bachelor's degree is strongly preferred or equivalent work-related experience within the securities/financial services industryFinancial services and/or sales experienceFinancial services registration, licensing, or certificationProfessional and/or military career progressionLicensing:SIE (which can be obtained without Firm sponsorship), Series 7 and Series 66 will be required; if not currently registered, registrations may be obtained at Edward Jones during the assigned paid study period.FINRA registrations required within three months. State insurance licenses will be required.As an associate, you are required to complete ongoing training offered by the firm and regulatory authorities (FINRA and SEC), as well as required CE training to ensure licenses remain in good standing.Awards & AccoladesAt Edward Jones, we are building a place where everyone feels like they belong. We're proud of our associates' contributions to the firm and the recognitions we have received.Check out our U.S. awards and accolades: Insights & Information Blog Postings about Edward JonesCheck out our Canadian awards and accolades: Insights & Information Blog Postings about Edward JonesAbout UsJoin a financial services firm where your contributions are valued. Edward Jones is a Fortune 500¹ company where people come first. With over 8 million clients and 19,000 financial advisors across the U.S. and Canada, we're proud to be privately-owned, placing the focus on our clients rather than shareholder returns.Behind everything we do is our purpose: We partner for positive impact to improve the lives of our clients and colleagues, and together, better our communities and society. We are an innovative, flexible, and inclusive organization that attracts, develops, and inspires performance excellence and a sense of belonging. People are at the center of our partnership. Edward Jones associates are seen, heard, respected, and supported. This is what we believe makes us the best place to start or build your career. View our Purpose, Inclusion and Citizenship Report.1Fortune 500, published June 2023, data as of December 2022. Compensation provided for using, not obtaining, the rating.Edward Jones does not discriminate on the basis of race, color, gender, religion, national origin, age, disability, sexual orientation, pregnancy, veteran status, genetic information or any other basis prohibited by applicable law.#LI-USFATA
Full Time
9/13/2024
Baltimore, MD 21276
(43.9 miles)
Year Up United is a one-year or less, intensive job training program that provides young adults with in-classroom skill development, access to internships and/or job placement services, and personalized coaching and mentorship. Year Up United participants also receive an educational stipend. The program combines technical and professional training with access to internships and job placement support through our industry-leading talent placement firm YUPRO Placement. If you receive an internship, it may be at Fannie Mae, Merck, Okta, or Salesforce among many other leading organizations in the Baltimore area. Are you eligible You can apply to Year Up United if you are: - 18-29 years old - A high school graduate or GED recipient - Eligible to work in the U. S. - Available Monday-Friday throughout the duration of the program - Highly motivated to learn technical and professional skills - Have not obtained a Bachelor's degree What will you gain Professional business and communication skills, interviewing and networking skills, resume building, ongoing support and guidance to help you launch your career. Some coursework is eligible for college credit. During the internship phase, Year Up United students earn an educational stipend of $525 per week. In-depth classes include: - Cyber Security - Data Analytics - Helpdesk/Desktop Support - Project Management Support - Banking & Customer Success Get the skills and opportunity you need to launch your professional career. 80% of Year Up United graduates are employed and/or enrolled in postsecondary education within 4 months of graduation. Employed graduates earn an average starting salary of fifty-three thousand dollars per year.
Full Time
10/1/2024
Baltimore, MD 21276
(43.9 miles)
Location:Erickson Senior LivingWe are seeking an Accounting Manager to join our Resident Capital team. As our Accounting Manager, you will oversee the staff of the department and ensure that the team understands the goals, tasks and deliverables of the department. You will understand who your internal and external customers are and what their expectations are to ensure a strong customer satisfaction focus while providing accurate and timely reporting. You will lead the success of the accounting and financial processes of the team, ensuring these are conducted at a high standard, demonstrating strong financial acumen, maintaining effective internal controls, and producing accurate and reliable financial reporting. As a key department leader, you will also ensure development and growth opportunities are available to team members.What we offerA culture of diversity, inclusion, equity and belonging, which builds on our mission, vision and valuesMedical, dental and vision packages, including an annual reimbursement for qualified wellness expenses, personal health coaching and telemedicine optionsPTO Plans, PLUS company paid volunteer hours for eligible team members, in accordance with applicable state law401k for all team members 18 and over with a company 3% matchOnsite medical centers, providing wellness visits and sick care for all team members over 18 years of ageEducation assistance, certification reimbursement and access to over 6,000 courses through our online learning library, designed to enhance your current skills and build new onesGrowth Opportunities – grow with the company as we open new communities and expand on our existing ones!Compensation: $105000 - $120000 per year, plus eligibility for annual bonus.How you will make an impact Oversee the monthly close process to ensure the monthly financial statements, and other reporting deliverables, are completed accurately and on schedule and all required adjustments and journal entries are posted by the team members correctly.Perform primary review of the team accountants’ workpapers to ensure all necessary journal entries and schedules support the monthly activity as reflected in the financial statements.Oversee monthly cash accounting activity, as applicable to assigned entities, including review of wires, receipts and bank reconciliations for multiple accounts at corporate and/or communities.Provide support as needed for community budget processes.Contribute to the success of the year-end financial statement audits, ensuring staff provide auditors with analysis as requested and support for financial statements, as well as other data necessary for accurate and clean audits.Develop and implement financial operations processes, internal controls and procedures to meet the business needs of Erickson Senior Living.Ensure successful implementation of new system, managing timelines and team resourcesWhat you will need Minimum of 6 years in related/similar industry with at least the last 2+ years in a manager role.Working knowledge of Microsoft Office products (Word, Excel, Outlook) required. Experience with Microsoft Dynamics AX or other general ledger system is a plus.Financial accounting experience is required.Experience in a Health Care or Non Profit field is preferred. Headquartered in Baltimore, Maryland, Erickson Senior Living is one of the country’s largest and most respected providers of senior living and health care with a growing, national network of communities. We help people live better lives by fulfilling our promises of a vibrant lifestyle, financial stability, and focused health and well-being services for those who live and work with us. As part of our team, you'll enjoy flexibility and work-life balance to meet your personal and professional goals, and we are committed to providing you with opportunities to learn and grow.Erickson Senior Living, its affiliates, and managed communities are Equal Opportunity Employers and are committed to providing a workplace free of unlawful discrimination and harassment on the basis of race, color, religion, sex, age, national origin, marital status, veteran status, mental or physical disability, sexual orientation, gender identity or expression, genetic information or any other category protected by federal, state or local law.
Full Time
9/13/2024
Baltimore, MD 21276
(43.9 miles)
Year Up United is a one-year or less, intensive job training program that provides young adults with in-classroom skill development, access to internships and/or job placement services, and personalized coaching and mentorship. Year Up United participants also receive an educational stipend. The program combines technical and professional training with access to internships and job placement support through our industry-leading talent placement firm YUPRO Placement. If you receive an internship, it may be at Fannie Mae, Merck, Okta, or Salesforce among many other leading organizations in the Baltimore area. Are you eligible You can apply to Year Up United if you are: - 18-29 years old - A high school graduate or GED recipient - Eligible to work in the U. S. - Available Monday-Friday throughout the duration of the program - Highly motivated to learn technical and professional skills - Have not obtained a Bachelor's degree What will you gain Professional business and communication skills, interviewing and networking skills, resume building, ongoing support and guidance to help you launch your career. Some coursework is eligible for college credit. During the internship phase, Year Up United students earn an educational stipend of $525 per week. In-depth classes include: - Cyber Security - Data Analytics - Helpdesk/Desktop Support - Project Management Support - Banking & Customer Success Get the skills and opportunity you need to launch your professional career. 80% of Year Up United graduates are employed and/or enrolled in postsecondary education within 4 months of graduation. Employed graduates earn an average starting salary of fifty-three thousand dollars per year.
Full Time
10/1/2024
Baltimore, MD 21276
(43.9 miles)
Location:Erickson Senior LivingDue to our company's continued growth, we are adding to our Accounting team! In this newly created role of Financial Reporting Manager, you will work closely with Accounting leadership during the monthly, quarterly, and annual financial statement close cycles, and oversee the related reporting processes in support of the accounting and reporting team. This includes working closely with the team to support effective internal controls and efficient processes to achieve the goal of accurate, timely and audit-ready financial reporting. The Financial Reporting Manager should drive a strong customer satisfaction focus both internally within the team and externally during interactions with home office and community finance partners and operations teams.What we offer A culture of diversity, inclusion, equity and belonging, which builds on our mission, vision and valuesMedical, dental and vision packages, including an annual reimbursement for qualified wellness expenses, personal health coaching and telemedicine optionsPTO Plans, PLUS company paid volunteer hours for eligible team members, in accordance with applicable state law401k for all team members 18 and over with a company 3% matchOnsite medical centers, providing wellness visits and sick care for all team members over 18 years of ageEducation assistance, certification reimbursement and access to over 6,000 courses through our online learning library, designed to enhance your current skills and build new onesGrowth Opportunities – grow with the company as we open new communities and expand on our existing ones!Compensation: $115000 - $130000 per year, plus eligibility for annual bonus. How you will make an impactDrive the timely reporting of all internal and external financial statements and related deliverables throughout the year. Own the full cycle of financial reporting from preliminary through completion of audit.Provide financial reporting technical and procedural expertise and leadership.Support and promote an effective internal control environment by verifying that policies and procedures are being followed by team members at all levels.Ensure minimal errors when preparing internal and external financial reporting deliverables.Complete technical accounting research as required, to include analyzing new debt issues, contracts, new accounting pronouncements, and more.Assist in the monthly oversight of accounting and reporting team workpaper completion and reviewAssist with preparation of the year-end financial statement auditsWhat you will needMinimum of 4 years in accounting and financial reporting with at least the last 2 years in a management/supervisory role over accounting professionals.Experience at an audit/CPA firm a plus.Extensive knowledge of GAAP and financial reporting requirements.Headquartered in Baltimore, Maryland, Erickson Senior Living is one of the country’s largest and most respected providers of senior living and health care with a growing, national network of communities. We help people live better lives by fulfilling our promises of a vibrant lifestyle, financial stability, and focused health and well-being services for those who live and work with us. As part of our team, you'll enjoy flexibility and work-life balance to meet your personal and professional goals, and we are committed to providing you with opportunities to learn and grow.Erickson Senior Living, its affiliates, and managed communities are Equal Opportunity Employers and are committed to providing a workplace free of unlawful discrimination and harassment on the basis of race, color, religion, sex, age, national origin, marital status, veteran status, mental or physical disability, sexual orientation, gender identity or expression, genetic information or any other category protected by federal, state or local law.
Full Time
9/13/2024
Baltimore, MD 21276
(43.9 miles)
Year Up United is a one-year or less, intensive job training program that provides young adults with in-classroom skill development, access to internships and/or job placement services, and personalized coaching and mentorship. Year Up United participants also receive an educational stipend. The program combines technical and professional training with access to internships and job placement support through our industry-leading talent placement firm YUPRO Placement. If you receive an internship, it may be at Fannie Mae, Merck, Okta, or Salesforce among many other leading organizations in the Baltimore area. Are you eligible You can apply to Year Up United if you are: - 18-29 years old - A high school graduate or GED recipient - Eligible to work in the U. S. - Available Monday-Friday throughout the duration of the program - Highly motivated to learn technical and professional skills - Have not obtained a Bachelor's degree What will you gain Professional business and communication skills, interviewing and networking skills, resume building, ongoing support and guidance to help you launch your career. Some coursework is eligible for college credit. During the internship phase, Year Up United students earn an educational stipend of $525 per week. In-depth classes include: - Cyber Security - Data Analytics - Helpdesk/Desktop Support - Project Management Support - Banking & Customer Success Get the skills and opportunity you need to launch your professional career. 80% of Year Up United graduates are employed and/or enrolled in postsecondary education within 4 months of graduation. Employed graduates earn an average starting salary of fifty-three thousand dollars per year.
Full Time
10/1/2024
Baltimore, MD 21276
(43.9 miles)
Location:Erickson Senior LivingAs a member of the Community Finance Team, the Manager of FP&A will focus on the areas of Community Sales, Marketing, and Capital Planning.The Manager of FP&A will be responsible for a wide variety of duties, ranging from financial modeling and analysis to defining and reporting on key departmental metrics. This role requires a strong working knowledge of financial concepts and their impact on community marketing and operations. In addition, this role requires the ability to partner with leaders from various disciplines.This role is mostly onsite at our corporate office location in Catonsville, Maryland.What we offer A culture of diversity, inclusion, equity and belonging, which builds on our mission, vision and valuesMedical, dental and vision packages, including an annual reimbursement for qualified wellness expenses, personal health coaching and telemedicine optionsPTO Plans, PLUS company paid volunteer hours for eligible team members, in accordance with applicable state law401k for all team members 18 and over with a company 3% matchOnsite medical centers, providing wellness visits and sick care for all team members over 18 years of ageEducation assistance, certification reimbursement and access to over 6,000 courses through our online learning library, designed to enhance your current skills and build new onesGrowth Opportunities – grow with the company as we open new communities and expand on our existing ones!Compensation: $88000 - $105000 per year, plus eligibility for annual bonus. How you will make an impact Perform analysis to support management decisions, which may include: financing decisions, operating decisions, pricing, budgetary, new site evaluations, etc.Design, build and present improved financial models for corporate and communities.Provide financial consulting services to various departments within the organization.Supervise the FP&A representative(s) or finance department representatives(s) on various projects.What you will needMinimum of 7 years of professional experience in analytical finance, accounting or sales/marketing rolesIn-depth understanding of managerial finance and accounting concepts and practicesExpertise in the areas of budgeting, forecasting, financial statement analysis and various types of financial modelingExperience with Microsoft AX Dynamics, Salesforce and Tableau preferredHeadquartered in Baltimore, Maryland, Erickson Senior Living is one of the country’s largest and most respected providers of senior living and health care with a growing, national network of communities. We help people live better lives by fulfilling our promises of a vibrant lifestyle, financial stability, and focused health and well-being services for those who live and work with us. As part of our team, you'll enjoy flexibility and work-life balance to meet your personal and professional goals, and we are committed to providing you with opportunities to learn and grow.Erickson Senior Living, its affiliates, and managed communities are Equal Opportunity Employers and are committed to providing a workplace free of unlawful discrimination and harassment on the basis of race, color, religion, sex, age, national origin, marital status, veteran status, mental or physical disability, sexual orientation, gender identity or expression, genetic information or any other category protected by federal, state or local law.
Full Time
9/13/2024
Baltimore, MD 21276
(43.9 miles)
Year Up United is a one-year or less, intensive job training program that provides young adults with in-classroom skill development, access to internships and/or job placement services, and personalized coaching and mentorship. Year Up United participants also receive an educational stipend. The program combines technical and professional training with access to internships and job placement support through our industry-leading talent placement firm YUPRO Placement. If you receive an internship, it may be at Fannie Mae, Merck, Okta, or Salesforce among many other leading organizations in the Baltimore area. Are you eligible You can apply to Year Up United if you are: - 18-29 years old - A high school graduate or GED recipient - Eligible to work in the U. S. - Available Monday-Friday throughout the duration of the program - Highly motivated to learn technical and professional skills - Have not obtained a Bachelor's degree What will you gain Professional business and communication skills, interviewing and networking skills, resume building, ongoing support and guidance to help you launch your career. Some coursework is eligible for college credit. During the internship phase, Year Up United students earn an educational stipend of $525 per week. In-depth classes include: - Cyber Security - Data Analytics - Helpdesk/Desktop Support - Project Management Support - Banking & Customer Success Get the skills and opportunity you need to launch your professional career. 80% of Year Up United graduates are employed and/or enrolled in postsecondary education within 4 months of graduation. Employed graduates earn an average starting salary of fifty-three thousand dollars per year.
Full Time
10/1/2024
Baltimore, MD 21276
(43.9 miles)
Location:Erickson Senior LivingAre you seeking an Accounting role that offers professional growth and better work-life balance As a Staff Accountant, you’ll support our communities or corporate departments with general ledger entries, account analysis, reconciliations and reporting, while maintaining an environment of strong accounting controls. By understanding your customers’ needs and expectations, you’ll ensure strong customer satisfaction while providing accurate and timely reporting.What we offerA culture of diversity, inclusion, equity and belonging, which builds on our mission, vision and valuesMedical, dental and vision packages, including an annual reimbursement for qualified wellness expenses, personal health coaching and telemedicine optionsPTO Plans, PLUS company paid volunteer hours for eligible team members, in accordance with applicable state law401k for all team members 18 and over with a company 3% matchOnsite medical centers, providing wellness visits and sick care for all team members over 18 years of ageEducation assistance, certification reimbursement and access to over 6,000 courses through our online learning library, designed to enhance your current skills and build new onesGrowth Opportunities – grow with the company as we open new communities and expand on our existing ones!Compensation: $70000 - $80000 per year, plus eligibility for annual bonusHow you will make an impactParticipate in the monthly close process, ensuring all reporting deliverables are completed on scheduleReview and post journal entries, ensuring accuracy and completenessPrepare assigned work papers and reconciliationsReview internal financial statements, including variance analyses, and ensure review comments are researched and resolved timelySupport monthly cash accounting activity, including preparation of construction draws, wires, receipts and bank reconciliationSupport forecast and budget processesSupport the sales tax remittance process and other finance-related compliance mattersWhat you will needMinimum of 2 years of related work experience (Education will be considered in lieu of experience)Knowledge of Microsoft Office products (Word, Excel, Outlook)Experience with a general ledger systemHeadquartered in Baltimore, Maryland, Erickson Senior Living is one of the country’s largest and most respected providers of senior living and health care with a growing, national network of communities. We help people live better lives by fulfilling our promises of a vibrant lifestyle, financial stability, and focused health and well-being services for those who live and work with us. As part of our team, you'll enjoy flexibility and work-life balance to meet your personal and professional goals, and we are committed to providing you with opportunities to learn and grow.Erickson Senior Living, its affiliates, and managed communities are Equal Opportunity Employers and are committed to providing a workplace free of unlawful discrimination and harassment on the basis of race, color, religion, sex, age, national origin, marital status, veteran status, mental or physical disability, sexual orientation, gender identity or expression, genetic information or any other category protected by federal, state or local law.
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