Return-Path: Received: from vps.transocean.com by vps.transocean.com with LMTP id OP6sCKtcIVrQKgAAInt2oQ ; Fri, 01 Dec 2017 05:44:11 -0800 Return-path: Envelope-to: bruce@transocean.com Delivery-date: Fri, 01 Dec 2017 05:44:11 -0800 Received: from mta961.chtah.net ([8.30.201.19]:42029) by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES256-GCM-SHA384:256) (Exim 4.89) (envelope-from ) id 1eKlbj-0002rs-Pf for bruce@transocean.com; Fri, 01 Dec 2017 05:44:11 -0800 DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=resources.webcompliancepanel.com; s=20170818131914; t=1512135798; x=1527860598; bh=XZuoZEntqb2zq3Y0B0kYKDy3Ztxbc9MweSAABQbWXN4=; h=From:Reply-To; b=bqxLE3YXhDQOPrmIR1+R/vCI+OgJH01qqst1CRSACpOoDNolNr22s8knILCHbd1yD zjs+xidnJjq45y9Q+3WMCmKU7iw2PDT1amzPRujtcGJAfMXlvHVNI3SC5u3PcuwXvU /l7Bhx2EOJD7xBC/Bw+ifKqtdeqMEh+0EHrmU6LVaJEWTXwOSuJ70Fzoloq0WM8WHN K/jPyfZHO3eP5THuWJPMY+7CAx9mQFPx+vWMFiPejY0STv7+smp6N3Y1TyCrVgRHw9 pvRHueAHBT0i+qgWGPU/JG+rS3tn10JWB/Lf5IG3rlAIx8GUa/2vbfk5OvJ4FBoTUW Xo1RxZsmaIkeA== DomainKey-Signature: a=rsa-sha1; q=dns; c=nofws; s=200505; d=resources.webcompliancepanel.com; b=DHAG/hLu/GgrFxr8fEejo/gV2K0Bqvr2Muw98gQB8U/0Ek+0Ae6EUS5yPhcy1g1WEeZA41BuZ6w8Z9QdKHZ5BKdu9WgGgLnHBwA1PUqFWjvPo2h+PQ+m4S/3PyR/f775JcbKw0J9PvoxKmxpRYTYUSb66WlOWldY9aFqYR8GLo8=; h=Date:Message-ID:List-Unsubscribe:From:To:Subject:MIME-Version:Reply-To:X-Mailer:X-mid:X-aid:Content-type:Content-Transfer-Encoding; Date: Fri, 1 Dec 2017 13:43:18 -0000 Message-ID: List-Unsubscribe: From: "Webcompliancepanel" To: bruce@transocean.com Subject: 2017 Affordable Care Act Reporting Guide MIME-Version: 1.0 Reply-To: "info@onlinecompliancepanel.com" X-Mailer: CheetahMailer X-mid: 2106223085 X-aid: 2103790079 Content-type: text/html; charset="utf-8" Content-Transfer-Encoding: quoted-printable X-Spam-Status: No, score=-1.3 X-Spam-Score: -12 X-Spam-Bar: - X-Ham-Report: Spam detection software, running on the system "vps.transocean.com", has NOT identified this incoming email as spam. The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: onlinecompliancepanel-webinar-mailer-CHE-PATRICK-HAGGERTY-DEC20-EB Tax Alert: Affordable Care Act Reporting for 2017 Calendar Year LIVE WEBINAR Date: Wednesday, 20 December 2017 Time: 10:00 AM PST | 01:00 PM EST Call 510-857-5896 38780 Tyson Lane Suite 210 Fremont, CA-94536 Save upto 30% on registration* Hurry! offer closes on December 03, 2017 midnight.Call 510-857-5896 to know more. As of January 1, 2015, large employers (employers with 50 or more full time employees or equivalents) must be in compliance with the Employer Shared Responsibility Provision (ESRP) under the ACA. Under the ESRP, employers are required to offer affordable health coverage for employees and their dependents that provide minimum value. In addition to this requirement, employers are not required to report certain information to the IRS. If employers are not compliant with this new reporting requirement, they will be penalized. This webinar discusses the reporting requirements, information returns, and compliance issues. In this one hour discussion the speaker will cover key areas including: The special reporting requirements for employers with self insured plans, the reporting requirements for each type of employer and who is responsible for the reporting, a view of each of the forms and instructions for preparing the forms, review of Form W2 reporting requirements related to the cost or value of employer sponsored health care plans, information reported to employees and information provided to the IRS - what it means and how it is used, and more. [...] Content analysis details: (-1.3 points, 3.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. [URIs: transocean.com] -0.0 SPF_PASS SPF: sender matches SPF record 0.0 HTML_MESSAGE BODY: HTML included in message 0.7 MIME_HTML_ONLY BODY: Message only has text/html MIME parts -1.9 BAYES_00 BODY: Bayes spam probability is 0 to 1% [score: 0.0000] 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid -0.1 DKIM_VALID Message has at least one valid DKIM or DK signature -0.1 DKIM_VALID_AU Message has a valid DKIM or DK signature from author's domain X-Spam-Flag: NO =20=20=20=20=09 onlinecompliancepanel-webinar-mailer-CHE-PATRICK-HAGGERTY-DEC20-EB<= /title> =09 <style type=3D"text/css"> <!-- body { background-color: #EEEEEE; } .border{ background-color: #FFFFFF; border-top: 1px solid #CCCCCC; border-bottom: 1px solid #CCCCCC; border-left: 1px solid #CCCCCC; border-right: 1px solid #CCCCCC; } a:link { color: #0033CC; text-decoration: none; cursor:pointer; } a:visited { color: #0033CC; text-decoration: none; cursor:pointer; } a:hover { color: #0099FF; text-decoration: none; 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font-weight: bold; color: #ffffff; cursor:pointer; } a.reg1:hover{ font-size: 17px; text-decoration: none; font-family: Verdana, Arial, Helve= tica, sans-serif; font-weight: bold; text-decoration:none; color: #b7def3; = cursor:pointer; } a.topic:link,a.topic:visited{ font-size: 20px; text-decoration: none; font-family: Verdana, Arial, Helve= tica, sans-serif; font-weight: bold; color: #006398; cursor:pointer; } a.topic:hover{ font-size: 20px; text-decoration: none; font-family: Verdana, Arial, Helv= etica, sans-serif; font-weight: bold; text-decoration:none; color: #006398;= cursor:pointer; } .live {color: #215a9d; font-family: Verdana, Arial, Helvetica, sans-serif; = text-decoration: none; font-size: 16px; } .offers {font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 12p= x; font-weight: normal; color: #cd0e20; padding-right:10px;} .style1 { font-size: 12px; font-style: italic; } --> </style> </head> <body><img src=3D"http://resources.webcompliancepanel.com/a/hBaIVu0B9ZUn-B9= imntAAViPu5J/spacer.gif" width=3D"1" height=3D"1" style=3D"display:none !im= portant; max-height:1px !important; max-width:1px !important; border:0 !imp= ortant; background-color:transparent !important; padding:0 !important; outl= ine:0 !important; min-height:1px !important; min-width:1px !important; heig= ht:1px !important; width:1px !important;" alt=3D""> <table width=3D"700" border=3D"0" align=3D"center" cellpadding=3D"0" c= ellspacing=3D"0" class=3D"border" style=3D"background-color: #FFFFFF; borde= r-top: 5px solid #CCCCCC; border-bottom: 5px solid #CCCCCC; border-left: 5p= x solid #CCCCCC; border-right: 5px solid #CCCCCC;"> <!--DWLayoutTable--> <tr> <td width=3D"690" height=3D"485" valign=3D"top"><table width=3D"100= %" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"> <!--DWLayoutTable--> <tr> <td height=3D"197" colspan=3D"2" valign=3D"top"><table width=3D= "100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"> <!--DWLayoutTable--> <tr> <td width=3D"424" height=3D"102" valign=3D"top"><table widt= h=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"> <!--DWLayoutTable--> <tr> <td width=3D"424" height=3D"auto" valign=3D"top" style= =3D"font-size: 20px; font-family: Verdana, Arial, Helvetica, sans-serif; co= lor: #006398; text-align:left; text-decoration:none; padding:10px;"> <a href=3D"https://www.onlinecompliancepanel.com/= webinar/Tax-Alert-Affordable-Care-Act-Reporting-for-2017-Calendar-Year-5081= 06/CHE-PATRICK-HAGGERTY-DEC20-EB" style=3D"color: #006398;text-decoration:n= one;">Tax Alert: Affordable Care Act Reporting for 2017 Calendar Year<= /a> </td> </tr> <tr> <td height=3D"auto" valign=3D"top" style=3D"font-family= : Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #333333; l= ine-height:16px; padding-bottom:10px; padding-left:10px;"> <span style=3D"color:#FF5733;"><strong>LIVE WEBIN= AR</strong></span><br> <span><strong>Date:</strong> Wednesday, 20 Decemb= er 2017</span><br> <span><strong>Time: </strong> 10:00 AM PST &= #x7c; 01:00 PM EST</span><br> </td> </tr> </table></td> <td width=3D"266" valign=3D"top"><table width=3D"100%" = border=3D"0" cellpadding=3D"0" cellspacing=3D"0"> <!--DWLayoutTable--> <tr> <td width=3D"266" height=3D"69" align=3D"right" val= ign=3D"middle" style=3D"padding-right:10px;"> <a href=3D"https://www.onlinecompliancepanel.= com/webinar/Tax-Alert-Affordable-Care-Act-Reporting-for-2017-Calendar-Year-= 508106/CHE-PATRICK-HAGGERTY-DEC20-EB"><img src=3D"https://www.onlinecomplia= ncepanel.com/ocpFiles/ocpImages/theme/template-logo.png" alt=3D"OCP_Logo" b= order=3D"0"></a> </td> </tr> <tr> <td height=3D"43" valign=3D"top" style=3D"font-fami= ly: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #333333;= line-height:16px; text-align:right; padding-right:10px;">Call 510-857-5896= <br/> 38780 Tyson Lane Suite 210 Fremont, CA-94536</td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20 <tr> <td height=3D"80" colspan=3D"2" valign=3D"top"> <table width=3D"100%" border=3D"0" cellpadding=3D"0" cellsp= acing=3D"0" bgcolor=3D"#FFFFFF"> <!--DWLayoutTable--> <tr> <td width=3D"690" height=3D"70" align=3D"center" valign= =3D"middle" bgcolor=3D"#eeeeee" style=3D"line-height:22px;"> <span style=3D"font-family:Arial, Helvetica, sans-ser= if; font-size:18px; color:#548502;">Save upto 30% on registration<span= style=3D"color:#cc0000;">*</span> Hurry! offer closes on</span><br/> <span style=3D"font-family:Arial, Helvetica, sans-ser= if; font-size:14px; color:#666666;">December 03, 2017 midnight.Call 510-857= -5896 to know more.</span> </td> </tr> <tr> <td height=3D"5"></td> </tr> </table> </td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> </tr> =20=20=20=20=20=20=20=20=20=20 <tr> <td height=3D"373" valign=3D"top"><table width=3D"100%" border= =3D"0" cellpadding=3D"0" cellspacing=3D"0"> <!--DWLayoutTable--> =20=20=20=20=20=20=20=20=20=20=20=20=20=20 <tr> <td width=3D"424" height=3D"340" valign=3D"top"><table widt= h=3D"424" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"> <!--DWLayoutTable--> <tr> <td height=3D"50" colspan=3D"2" valign=3D"top"><table w= idth=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"mar= gin-left:8px;"> <!--DWLayoutTable--> <tr> <td width=3D"142" height=3D"42" align=3D"left" valign= =3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-serif; fon= t-weight:bold; font-size:14px; padding-left:16px; color:#009900;"> <a href=3D"https://www.onlinecompliancepanel.com/= webinar/Tax-Alert-Affordable-Care-Act-Reporting-for-2017-Calendar-Year-5081= 06/CHE-PATRICK-HAGGERTY-DEC20-EB" style=3D"color:#ffffff; text-decoration:n= one;"><img src=3D"https://www.onlinecompliancepanel.com/ocpFiles/ocpImages/= theme/rnr-button.jpg"/></a> </td> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20= =20 <td width=3D"218" align=3D"right" valign=3D"middle" sty= le=3D"font-family:Verdana, Arial, Helvetica, sans-serif; font-size:11px; pa= dding-right:10px; color:#333333;"> <a href=3D"https://www.onlinecompliancepanel.com/ocpF= iles/add-calendar/2017/PATRICK-HAGGERTY-DEC20.ics"><img src=3D"https://www.= onlinecompliancepanel.com/ocpFiles/ocpImages/theme/add-cal.jpg"></a> <a href=3D"mailto:customersupport@onlinecompliancepan= el.com"><img src=3D"https://www.onlinecompliancepanel.com/ocpFiles/ocpImage= s/theme/temp-email.jpg"></a> </td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> <tr> <td height=3D"339" colspan=3D"2" valign=3D"top" style= =3D"font-family:Verdana, Arial, Helvetica, sans-serif; font-size:12px; colo= r:#333333; line-height:16px; padding-left:10px; padding-right:10px; text-al= ign:justify;"> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 As of January 1, 2015, large employers (employ= ers with 50 or more full time employees or equivalents) must be in com= pliance with the Employer Shared Responsibility Provision (ESRP) = under the ACA. Under the ESRP, employers are required to offer affordable h= ealth coverage for employees and their dependents that provide minimum valu= e. In addition to this requirement, employers are not required to report ce= rtain information to the IRS. If employers are not compliant with this new = reporting requirement, they will be penalized. This webinar discusses the r= eporting requirements, information returns, and compliance issues. In this = one hour discussion the speaker will cover key areas including: The sp= ecial reporting requirements for employers with self insured plans, the rep= orting requirements for each type of employer and who is responsible for th= e reporting, a view of each of the forms and instructions for preparing the= forms, review of Form W2 reporting requirements related to the cost or val= ue of employer sponsored health care plans, information reported to employe= es and information provided to the IRS - what it means and how it is used, = and more. <br/><br/> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 <strong>Key Learning Objectives</strong> <ul> <li>Understand the purpose of each form and who is = responsible for filing it</li> <li>Know how to determine if an employer is an appl= icable large employer (ALE)</li> <li>Know when small employers are required to file = forms and which forms to use</li> <li>Understand the special reporting requirements t= hat apply to employers with self insured plans</li> <li>Know what information is required and how to re= port it</li> <li>Be aware of the cost or penalties for noncompli= ance</li> <li>Understand how insurance providers fit into the= process</li> <li>Be aware of the tax credits available and how t= o take advantage of them</li> <li>Know which costs to report on Form W-2</li> </ul> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </td> </tr> <tr> <td height=3D"17" colspan=3D"2" align=3D"left" valign= =3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-serif; fon= t-size:12px; color:#333333; padding-left:10px;"> <div style=3D"float: left;padding-top: 7px;">=09 <a href=3D"https://www.onlinecompliancepanel.com/webinar/Tax-Alert= -Affordable-Care-Act-Reporting-for-2017-Calendar-Year-508106/CHE-PATRICK-HA= GGERTY-DEC20-EB" style=3D"color: #006398;">View More</a> </div> =09=09=09=09=09=20=20 <div style=3D"float: right;"> <a href=3D"https://www.onlinecompliancepanel.com/webinar/Tax-Alert= -Affordable-Care-Act-Reporting-for-2017-Calendar-Year-508106/CHE-PATRICK-HA= GGERTY-DEC20-EB/SHARE"><img src=3D"https://www.onlinecompliancepanel.com/oc= pFiles/ocpImages/theme/temp-share.jpg"></a> </div> </td> </tr> =09=09=09=09=20=20 <tr> <td width=3D"294" height=3D"35" align=3D"left" valign= =3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-serif; fon= t-weight:bold; font-size:16px; color:#333333; padding-left:10px;"> <div style=3D"width:145%;font-size: 12px;"> =09=09=09=09=09=09 <div style=3D"background-color:#db1b23; color:#FFFFFF; width:auto; f= loat:left; padding:6px 10px 6px 10px; margin-right:10px; font-weight:normal= ;"> <a href=3D"https://www.onlinecompliancepanel.com/webinar/Tax-Alert-= Affordable-Care-Act-Reporting-for-2017-Calendar-Year-508106/CHE-PATRICK-HAG= GERTY-DEC20-EB" style=3D"color: #ffffff; text-decoration:none;">YES I am At= tending</a> </div> =09=09=09=09=09=09=09 <div style=3D"background-color:#e0e3e8; color:#FFFFFF; width:auto; f= loat:left; padding:6px 10px 6px 10px; font-weight:normal;"> <a href=3D"https://www.onlinecompliancepanel.com/webinar" style=3D"= color:#666666; text-decoration:none;">NO I Want a Different Course</a> </div> </div> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> <td valign=3D"top"><table width=3D"266" border=3D"0" cellpadd= ing=3D"0" cellspacing=3D"0" bgcolor=3D"#f3f3f3"> <!--DWLayoutTable--> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 <tr> <td width=3D"266" height=3D"71" valign=3D"top"><table= width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"p= adding-top:10px;"> <!--DWLayoutTable--> <tr> <td width=3D"50" height=3D"54" align=3D"center"= valign=3D"top"> <a href=3D"https://www.onlinecompliancepanel.= com/expert/Patrick-A-Haggerty-26661/CHE-PATRICK-HAGGERTY-DEC20-EB"> <img src=3D"https://www.onlinecompliancepan= el.com/ocpFiles/ocpImages/speakers/26661/small.jpg= " alt=3D"instructor" width=3D"32" height=3D"40" border=3D"0"/> </a> </td> <td width=3D"216" valign=3D"top"><span class=3D= "content" style=3D"color: #666666; font-family: verdana; text-decoration: n= one; font-size: 12px; line-height: 18px; "> <strong>Patrick A. Haggerty</strong><br> <span style=3D"font-size:11px;font-style:ital= ic;">Owner, Patrick A. Haggerty, Tax and Accounting Services</span></br>Mr.= Haggerty is a tax practitioner, author, and educator. His work experience = includes non-profit organization management, banking, manufacturing account= ing, and tax practice. He began teaching accounting at the college level in= 1988. He is licensed as an Enrolled Agent by the U. </span> </td> </tr> <tr> <td height=3D"17" colspan=3D"2" align=3D"right" v= align=3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-serif= ; font-size:11px; color:#333333; padding-right:10px; padding-bottom:10px;"> <a href=3D"https://www.onlinecompliancepanel.co= m/expert/Patrick-A-Haggerty-26661/CHE-PATRICK-HAGGERTY-DEC20-EB" style=3D"t= ext-decoration:none; color:#3366FF;">View More</a> </td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> </tr> <tr> <td height=3D"84" valign=3D"top"> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 <table width=3D"100%" border=3D"0" cellpadding=3D"0= " cellspacing=3D"0" style=3D"border-top:1px solid #cdcccd;margin-top:10px;"> <!--DWLayoutTable--> <tr> <td width=3D"262" height=3D"30" align=3D"left" = valign=3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-seri= f; font-size:14px; padding-left:10px; color:#333333;">Similar On-Demand Web= inar</td> <td width=3D"4"> </td> </tr> <tr> <td height=3D"auto" valign=3D"top" style=3D"fon= t-family:Verdana, Arial, Helvetica, sans-serif; font-size:11px; padding-lef= t:10px; color:#333333;"> <a href=3D"https://www.onlinecompliancepanel.= com/webinar/Collection-Defense-Strategies-Tax-Debt-Resolution-503050/CHE-PA= TRICK-HAGGERTY-DEC20-EB" style=3D"text-decoration:none; color:#3366FF;">Col= lection Defense Strategies: Tax Debt Resolution</a> </td> <td> </td> </tr> <tr> <td height=3D"25" colspan=3D"2" align=3D"left" = valign=3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-seri= f; font-size:11px; color:#333333; padding-left:10px;"> <a href=3D"https://www.onlinecompliancepanel.= com/campaignSimilarWebinar/508106/CHE-PATRICK-HAGGERTY-DEC20-EB/508106-PATR= ICK" style=3D"text-decoration:none; color:#3366FF;">View More</a> </td> </tr> </table> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 <table width=3D"100%" border=3D"0" cellpadding=3D"0" = cellspacing=3D"0" style=3D"border-top:1px solid #cdcccd;margin-top:10px;"> <!--DWLayoutTable--> <tr> <td width=3D"262" height=3D"30" align=3D"center" = valign=3D"middle" bgcolor=3D"#CCCCCC" style=3D"font-family:Verdana, Arial, = Helvetica, sans-serif; font-size:14px; padding-left:10px; color:#333333; fo= nt-weight:bold;"> <a href=3D"https://www.onlinecompliancepanel.co= m/resources-sops/CHE-PATRICK-HAGGERTY-DEC20-EB" target=3D"_blank"; style=3D= "color:#0066FF"><span style=3D"color:#CC0000;"><strong>NEW! </strong></span= >SOP Library</a> </td> </tr> </table> </td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table> </td> </tr> =20=20=20=20=20=20=20=20=20=20 </table></td> </tr> <tr> <td colspan=3D"2" style=3D"font-family:Verdana, Arial, Helvetica,= sans-serif; font-size:13px; font-weight:bold; color:#ffffff;" height=3D"40= " valign=3D"middle" align=3D"left"> <a href=3D"https://www.onlinecompliancepanel.com/host-webinar/CHE-PATRIC= K-HAGGERTY-DEC20-EB" style=3D"color:#ffffff; text-transform:uppercase; floa= t:left; background-color:#77D649; height:40px; width:414px; padding-left:10= px;"> <img src=3D"https://onlinecompliancepanel.com/ocpFiles/ocpImages/them= e/host-icon.jpg" style=3D"float:left; padding-top:8px; height:28px; width:3= 0px; padding-right:10px;"> <span style=3D"float:left; padding-top:13px;">Ho= st This Webinar At Your Organization</span></a> =09=09=09 <a href=3D"https://www.onlinecompliancepanel.com/become-speaker/CHE-PATR= ICK-HAGGERTY-DEC20-EB" style=3D"color:#000; text-transform:uppercase; float= :left; width:243px; background-color: #49BAD6; height:40px; padding-top:0px= ; padding-left:23px;"> <img src=3D"https://www.onlinecompliancepanel.com/ocpFiles/ocpImages/the= me/speaker-icon.png" style=3D"float:left; padding-top:8px; height:28px; wid= th:30px; padding-right:8px;"><span style=3D"float:left; padding-top:13px;= ">Become a Speaker</span></a> </td> </tr> <tr> <td height=3D"35" colspan=3D"2" align=3D"center" valign=3D"middle= " bgcolor=3D"#db1b23" style=3D"font-family:Verdana, Arial, Helvetica, sans-= serif; font-size:12px; font-weight:bold; color:#ffffff; padding-left:10px;"> <a href=3D"https://www.onlinecompliancepanel.com/webinar/Tax-Alert-Affo= rdable-Care-Act-Reporting-for-2017-Calendar-Year-508106/CHE-PATRICK-HAGGERT= Y-DEC20-EB" style=3D"color:#ffffff; text-transform:uppercase;">WOULD YOU LI= KE TO RESERVE YOUR SPOT TODAY AND PAY US LATER? 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