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From: "Westchester Benefit Group, Inc." <wbgbenefits@westchesterbenefit.com> 
To: "DAVID@TRANSOCEAN.COM" <DAVID@TRANSOCEAN.COM>
Date: Tue, 05 Sep 2017 08:00:13 -0400
Subject: DOL Releases Updated Model CHIP Notice - Your Monthly
 Newsletter
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 Content preview:  Your Monthly Newsletter from Westchester Benefit Group Inc.
    Monthly Newsletter by Westchester Benefit Group Inc. September 2017 DOL Releases
    Updated Model CHIP Notice [...] 
 
 Content analysis details:   (-0.8 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: westchesterbenefit.com]
  0.0 T_SPF_TEMPERROR        SPF: test of record failed (temperror)
 -1.9 BAYES_00               BODY: Bayes spam probability is 0 to 1%
                             [score: 0.0000]
  0.0 HTML_MESSAGE           BODY: HTML included in message
  0.7 MIME_HTML_ONLY         BODY: Message only has text/html MIME parts
  0.1 DKIM_SIGNED            Message has a DKIM or DK signature, not necessarily valid
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exactly; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; =
padding-right: 22px; padding-left: 22px; background-color: =23FFFFFF; pad=
ding-top: 32px; padding-bottom: 32px;=22 valign=3D=22top=22>=0D=0A=09=09=09=
=09=09=09=09=09=09<table border=3D=220=22 cellpadding=3D=220=22 cellspaci=
ng=3D=220=22 class=3D=22mcnImageBlock=22 style=3D=22min-width: 100=25; bo=
rder-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; -m=
s-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 width=3D=
=22100=25=22>=0D=0A=09=09=09=09=09=09=09=09=09=09<tbody class=3D=22mcnIma=
geBlockOuter=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09<tr class=3D=22mcn=
TextBlockInner=22><=21--Header_Start-->=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09<td align=3D=22center=22 bgcolor=3D=22=23ffffff=22 border=3D=220=22=
 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22colsplit1 mcnImag=
eContentContainer=22 height=3D=22100=22 style=3D=22min-width: 40=25; bord=
er-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; -ms-=
text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 valign=3D=22=
center=22 width=3D=2240=25=22><span style=3D=22font-family: Arial;=22><sp=
an style=3D=22font-size: 10pt;=22><img alt=3D=22=22 border=3D=220=22 src=3D=
=22https://www=2Ehr360=2Ecom/images/users/westchesterbenefit/Logo/Logo=2E=
png?random=3D2017830132134=22 /></span></span></td>=0D=0A=09=09=09=09=09=09=
=09=09=09=09=09=09<=21--Header_End-->=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09<td align=3D=22center=22 class=3D=22colsplit2 mcnTextContent=22 sty=
le=3D=22padding-right: 9px; padding-left: 9px; padding-top: 0; mso-line-h=
eight-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text-size-adju=
st: 100=25; word-break: break-word; color: =2343404D; font-family: sans-s=
erif; font-size: 12pt; line-height: 150=25;=22 valign=3D=22middle=22>=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09<h1 class=3D=22Email_Type_Title=22 da=
ta-control-field=3D=22=7B=26quot;group=26quot;:=26quot;Header=26quot;,=26=
quot;sort=26quot;:1,=26quot;name=26quot;:=26quot;Headline=26quot;,=26quot=
;type=26quot;:=26quot;Text=26quot;,=26quot;rule=26quot;:=26quot;color,fon=
t-size,font-family=26quot;=7D=22 style=3D=22padding: 0px; margin: 0px; di=
splay: block; color: rgb(63, 58, 56); font-family: sans-serif; font-size:=
 20pt; font-style: normal; font-weight: bold; line-height: 125=25; letter=
-spacing: normal;=22>Monthly Newsletter</h1>=0D=0A=0D=0A=09=09=09=09=09=09=
=09=09=09=09=09=09<p style=3D=22padding: 0px; margin: 10px 0px; color: rg=
b(67, 64, 77); font-family: sans-serif; font-size: 12pt; line-height: 150=
=25;=22>by Westchester Benefit Group Inc=2E</p>=0D=0A=09=09=09=09=09=09=09=
=09=09=09=09=09</td>=0D=0A=09=09=09=09=09=09=09=09=09=09=09</tr>=0D=0A=09=
=09=09=09=09=09=09=09=09=09</tbody>=0D=0A=09=09=09=09=09=09=09=09=09</tab=
le>=0D=0A=09=09=09=09=09=09=09=09=09</td>=0D=0A=09=09=09=09=09=09=09=09</=
tr>=0D=0A=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09=09=09=09<td=
 align=3D=22right=22 bgcolor=3D=22=232AA8D7=22 class=3D=22newsletter_date=
=22 style=3D=22padding-top: 12px; padding-right: 22px; padding-bottom: 12=
px; padding-left: 22px; color: =23FFF; background-color: =232AA8D7; mso-l=
ine-height-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text-size=
-adjust: 100=25;=22 valign=3D=22top=22>=0D=0A=09=09=09=09=09=09=09=09=09<=
h3 class=3D=22newsletter_date=22 style=3D=22text-align: right; padding-ri=
ght: 18px; padding-left: 18px; color: =23ffffff; font-weight: normal; dis=
play: block; margin: 0; padding: 0; font-family: sans-serif; font-size: 1=
2pt; line-height: 125=25; letter-spacing: normal;=22>September 2017</h3>=0D=
=0A=09=09=09=09=09=09=09=09=09</td>=0D=0A=09=09=09=09=09=09=09=09</tr>=0D=
=0A=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09=09=09=09<td id=3D=
=22templateBody=22 style=3D=22mso-line-height-rule: exactly; -ms-text-siz=
e-adjust: 100=25; -webkit-text-size-adjust: 100=25; padding-right: 22px; =
padding-left: 22px; padding-top: 0; padding-bottom: 22px;=22 valign=3D=22=
top=22>=0D=0A=09=09=09=09=09=09=09=09=09<table border=3D=220=22 cellpaddi=
ng=3D=220=22 cellspacing=3D=220=22 class=3D=22mcnTextBlock=22 style=3D=22=
min-width: 100=25; border-collapse: collapse; mso-table-lspace: 0pt; mso-=
table-rspace: 0pt; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust=
: 100=25;=22 width=3D=22100=25=22>=0D=0A=09=09=09=09=09=09=09=09=09=09<tb=
ody class=3D=22mcnTextBlockOuter=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
<tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22mcnTextBlock=
Inner=22 style=3D=22padding-top: 9px; mso-line-height-rule: exactly; -ms-=
text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 valign=3D=22=
top=22><=21-- START BODY CONTENT --><=21--=5Bif mso=5D>=0D=0A=09=09=09=09=
<table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpadd=
ing=3D=220=22 width=3D=22100=25=22 style=3D=22width:100=25;=22>=0D=0A=09=09=
=09=09<tr>=0D=0A=09=09=09=09<=21=5Bendif=5D--><=21--=5Bif mso=5D>=0D=0A=09=
=09=09=09<td valign=3D=22top=22 width=3D=22600=22 style=3D=22width:600px;=
=22>=0D=0A=09=09=09=09<=21=5Bendif=5D-->=0D=0A=09=09=09=09=09=09=09=09=09=
=09=09=09<table align=3D=22left=22 border=3D=220=22 cellpadding=3D=220=22=
 cellspacing=3D=220=22 class=3D=22mcnTextContentContainer Feature_Article=
_1=22 style=3D=22max-width: 100=25; min-width: 100=25; border-collapse: c=
ollapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; -ms-text-size-adju=
st: 100=25; -webkit-text-size-adjust: 100=25;=22 width=3D=22100=25=22>=0D=
=0A=09=09=09=09=09=09=09=09=09=09=09=09=09<tbody>=0D=0A=09=09=09=09=09=09=
=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09<td class=3D=22mcnTextContent=22 style=3D=22padding-top: 0; padding=
-right: 18px; padding-bottom: 9px; padding-left: 18px; mso-line-height-ru=
le: exactly; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25=
; word-break: break-word; color: =2343404D; font-family: sans-serif; font=
-size: 12pt; line-height: 150=25; text-align: left;=22 valign=3D=22top=22=
>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<h2 class=3D=22Featur=
e_Article_1_Title=22 style=3D=22display: block; margin: 0; padding: 0; co=
lor: =233F3A38; font-family: sans-serif; font-size: 18pt; font-style: nor=
mal; font-weight: bold; line-height: 125=25; letter-spacing: normal; text=
-align: left;=22>DOL Releases Updated Model CHIP Notice</h2>=0D=0A=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09=09</td>=0D=0A=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09</tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=
=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22Feature_Ar=
ticle_1_Body mcnTextContent=22 style=3D=22padding-top: 0; padding-right: =
18px; padding-bottom: 9px; padding-left: 18px; mso-line-height-rule: exac=
tly; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; word=
-break: break-word; color: =2343404D; font-family: sans-serif; font-size:=
 12pt; line-height: 150=25; text-align: left;=22 valign=3D=22top=22>=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22line-height: 1=
8px;=22><img align=3D=22right=22 src=3D=22https://www=2Ehr360=2Ecom/image=
s/newsletter/doctor-and-child=2Ejpg=22 style=3D=22border-width: 0px; bord=
er-style: solid; margin: 5px; float: right;=22 /></p>=0D=0A=0D=0A=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-height:18px;=22>=
An updated model notice for employers to provide information on eligibili=
ty for premium assistance under Medicaid or the Children=26=2339;s Health=
 Insurance Program (CHIP) is now available for download from the U=2ES=2E=
 Department of Labor (DOL)=2E</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09<p style=3D=22 ;line-height:18px;=22><a href=3D=22https://=
www=2Edol=2Egov/sites/default/files/ebsa/laws-and-regulations/laws/chipra=
/model-notice=2Epdf=22><b>Click here</b></a><b> to download the latest em=
ployer CHIP notice in PDF format</b>=2E<b> A </b><a href=3D=22http://www=2E=
dol=2Egov/ebsa/chipmodelnotice=2Edoc=22><b>Microsoft Word version</b></a>=
<b> is also available</b>=2E</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09<p style=3D=22 ;line-height:18px;=22><b>Annual Notice Requ=
irement</b><br />=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09The e=
mployer CHIP notice must be provided <strong>annually before the start of=
 each plan year </strong>to=26nbsp;inform each employee (regardless of en=
rollment status) of potential opportunities for premium assistance <stron=
g>in the state in which the employee resides</strong>=2E This may or may =
not be the same as the state in which the employer or its principal place=
 of business is located=2E=26nbsp;<br />=0D=0A=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09<br />=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=
An employer can choose to provide the notice on its own or concurrently w=
ith the furnishing of:</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09<ul>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<li st=
yle=3D=22 ;line-height:18px;=22>Materials notifying the employee of healt=
h plan eligibility;</li>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=
=09<li style=3D=22 ;line-height:18px;=22>Materials provided to the employ=
ee in connection with an open season or election process conducted under =
the plan; or</li>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<l=
i style=3D=22 ;line-height:18px;=22>The summary plan description (SPD)=2E=
</li>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</ul>=0D=0A=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-height:=
18px;=22>The updated model notice includes information on how employees c=
an contact their state for additional information and how to apply for pr=
emium assistance, with information current as of <b>August 10, 2017</b>=2E=
</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22=
 ;line-height:18px;=22>Our section on <a href=3D=22https://www=2Ehr360=2E=
com/Resource-Center/Federal-Laws/Health-and-Benefits-Laws/Childrens-Healt=
h-Insurance-Program-Reauthorization-Act-of-2009=2Easpx=22>CHIPRA</a> (the=
 Children=26=2339;s Health Insurance Program Reauthorization Act) contain=
s additional information on employer responsibilities related to the stat=
e Children=26=2339;s Health Insurance Program=2E</p>=0D=0A=0D=0A=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09=09<hr /></td>=0D=0A=09=09=09=09=09=09=09=
=09=09=09=09=09=09=09</tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09</=
tbody>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09</table>=0D=0A=09=09=09=09=
=09=09=09=09=09=09=09=09<=21--=5Bif mso=5D>=0D=0A=09=09=09=09</td>=0D=0A=09=
=09=09=09<=21=5Bendif=5D--><=21--=5Bif mso=5D>=0D=0A=09=09=09=09</tr>=0D=0A=
=09=09=09=09</table>=0D=0A=09=09=09=09<=21=5Bendif=5D--></td>=0D=0A=09=09=
=09=09=09=09=09=09=09=09=09</tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09<t=
r>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22mcnTextBlockIn=
ner=22 style=3D=22padding-top: 9px; mso-line-height-rule: exactly; -ms-te=
xt-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 valign=3D=22=
top=22><=21--=5Bif mso=5D>=0D=0A=09=09=09=09<table align=3D=22left=22 bor=
der=3D=220=22 cellspacing=3D=220=22 cellpadding=3D=220=22 width=3D=22100=25=
=22 style=3D=22width:100=25;=22>=0D=0A=09=09=09=09<tr>=0D=0A=09=09=09=09<=
=21=5Bendif=5D--><=21--=5Bif mso=5D>=0D=0A=09=09=09=09<td valign=3D=22top=
=22 width=3D=22600=22 style=3D=22width:600px;=22>=0D=0A=09=09=09=09<=21=5B=
endif=5D-->=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09<table align=3D=22le=
ft=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=
=22mcnTextContentContainer Feature_Article_2=22 style=3D=22max-width: 100=
=25; min-width: 100=25; border-collapse: collapse; mso-table-lspace: 0pt;=
 mso-table-rspace: 0pt; -ms-text-size-adjust: 100=25; -webkit-text-size-a=
djust: 100=25;=22 width=3D=22100=25=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09=09<tbody>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22mcnTextConten=
t=22 style=3D=22padding-top: 0; padding-right: 18px; padding-bottom: 9px;=
 padding-left: 18px; mso-line-height-rule: exactly; -ms-text-size-adjust:=
 100=25; -webkit-text-size-adjust: 100=25; word-break: break-word; color:=
 =2343404D; font-family: sans-serif; font-size: 12pt; line-height: 150=25=
; text-align: left;=22 valign=3D=22top=22>=0D=0A=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09<h2 class=3D=22Feature_Article_2_Title=22 style=3D=22di=
splay: block; margin: 0; padding: 0; color: =233F3A38; font-family: sans-=
serif; font-size: 18pt; font-style: normal; font-weight: bold; line-heigh=
t: 125=25; letter-spacing: normal; text-align: left;=22>IRS: Health FSAs =
Cannot be Used for Insurance Premiums</h2>=0D=0A=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09</td>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09</=
tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22Feature_Article_2_Body mc=
nTextContent=22 style=3D=22padding-top: 0; padding-right: 18px; padding-b=
ottom: 9px; padding-left: 18px; mso-line-height-rule: exactly; -ms-text-s=
ize-adjust: 100=25; -webkit-text-size-adjust: 100=25; word-break: break-w=
ord; color: =2343404D; font-family: sans-serif; font-size: 12pt; line-hei=
ght: 150=25; text-align: left;=22 valign=3D=22top=22>=0D=0A=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09<p style=3D=22line-height: 18px;=22><img al=
ign=3D=22right=22 src=3D=22https://www=2Ehr360=2Ecom/images/newsletter/Fl=
exible-Spending-Account=2Ejpg=22 style=3D=22border-width: 0px; border-sty=
le: solid; margin: 5px; float: right;=22 /></p>=0D=0A=0D=0A=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-height:18px;=22>A rece=
ntly released IRS letter reaffirms the agency=26=2339;s view that funds f=
rom a health flexible spending arrangement (health FSA) may <b>not</b> be=
 used to reimburse <b>health insurance premium payments or Medicare premi=
um expenses</b>=2E</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09<p style=3D=22 ;line-height:18px;=22><b>Certain Premiums May be Ded=
ucted</b><br />=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09The IRS=
 letter points out that health insurance premium payments, including thos=
e for Medicare, may qualify for purposes of the itemized deduction for me=
dical expenses=2E However, only premiums for which the taxpayer is not cl=
aiming a separate credit or deduction can be included as part of a medica=
l expenses deduction=2E <b>Additional restrictions apply to this deductio=
n</b>=2E For more information, please see IRS <a href=3D=22https://www=2E=
irs=2Egov/uac/about-publication-502=22>Publication 502</a>, <i>Medical an=
d Dental Expenses</i>=2E</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09<p style=3D=22 ;line-height:18px;=22><a href=3D=22https://www=
=2Eirs=2Egov/pub/irs-wd/17-0004=2Epdf=22>Click here</a> to read the IRS l=
etter in its entirety=2E</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09<p style=3D=22 ;line-height:18px;=22>For additional informati=
on on health FSAs, visit our <a href=3D=22https://www=2Ehr360=2Ecom/Emplo=
yee-Benefits/HSAs-FSAs-and-Other-Tax-Favored-Plans/Introduction-to-HSAs-F=
SAs-and-Other-Tax-Favored-Accounts=2Easpx=22>HSAs, FSAs, and Other Tax-Fa=
vored Accounts</a> section=2E</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09<hr /></td>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=
</tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09</tbody>=0D=0A=09=09=09=
=09=09=09=09=09=09=09=09=09</table>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
=09<=21--=5Bif mso=5D>=0D=0A=09=09=09=09</td>=0D=0A=09=09=09=09<=21=5Bend=
if=5D--><=21--=5Bif mso=5D>=0D=0A=09=09=09=09</tr>=0D=0A=09=09=09=09</tab=
le>=0D=0A=09=09=09=09<=21=5Bendif=5D--></td>=0D=0A=09=09=09=09=09=09=09=09=
=09=09=09</tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=
=09=09=09=09=09=09=09=09<td class=3D=22mcnTextBlockInner=22 style=3D=22pa=
dding-top: 9px; mso-line-height-rule: exactly; -ms-text-size-adjust: 100=25=
; -webkit-text-size-adjust: 100=25;=22 valign=3D=22top=22><=21--=5Bif mso=
=5D>=0D=0A=09=09=09=09<table align=3D=22left=22 border=3D=220=22 cellspac=
ing=3D=220=22 cellpadding=3D=220=22 width=3D=22100=25=22 style=3D=22width=
:100=25;=22>=0D=0A=09=09=09=09<tr>=0D=0A=09=09=09=09<=21=5Bendif=5D--><=21=
--=5Bif mso=5D>=0D=0A=09=09=09=09<td valign=3D=22top=22 width=3D=22600=22=
 style=3D=22width:600px;=22>=0D=0A=09=09=09=09<=21=5Bendif=5D-->=0D=0A=09=
=09=09=09=09=09=09=09=09=09=09=09<table align=3D=22left=22 border=3D=220=22=
 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22mcnTextContentCon=
tainer Feature_Article_3=22 style=3D=22max-width: 100=25; min-width: 100=25=
; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt=
; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 widt=
h=3D=22100=25=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09<tbody>=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09=09=
=09=09=09=09=09=09=09=09<td class=3D=22mcnTextContent=22 style=3D=22paddi=
ng-top: 0; padding-right: 18px; padding-bottom: 9px; padding-left: 18px; =
mso-line-height-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text=
-size-adjust: 100=25; word-break: break-word; color: =2343404D; font-fami=
ly: sans-serif; font-size: 12pt; line-height: 150=25; text-align: left;=22=
 valign=3D=22top=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<h=
2 class=3D=22Feature_Article_3_Title=22 style=3D=22display: block; margin=
: 0; padding: 0; color: =233F3A38; font-family: sans-serif; font-size: 18=
pt; font-style: normal; font-weight: bold; line-height: 125=25; letter-sp=
acing: normal; text-align: left;=22>Taming the Productivity Killers</h2>=0D=
=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>=0D=0A=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09</tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09<tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=
=22Feature_Article_3_Body mcnTextContent=22 style=3D=22padding-top: 0; pa=
dding-right: 18px; padding-bottom: 9px; padding-left: 18px; mso-line-heig=
ht-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust:=
 100=25; word-break: break-word; color: =2343404D; font-family: sans-seri=
f; font-size: 12pt; line-height: 150=25; text-align: left;=22 valign=3D=22=
top=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22l=
ine-height: 18px;=22><img align=3D=22right=22 src=3D=22https://www=2Ehr36=
0=2Ecom/images/newsletter/Water-cooler-talk=2Ejpg=22 style=3D=22border-wi=
dth: 0px; border-style: solid; margin: 5px; float: right;=22 /></p>=0D=0A=
=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-h=
eight:18px;=22>From water cooler gossip, to interminable meetings, to hou=
rs wasted scrolling through social media, the modern workplace is teeming=
 with threats to employee productivity=2E These distractions are taking a=
 toll: several recent surveys show that U=2ES=2E employees are spending a=
 mere 40-50=25 of their workdays engaged in job-related tasks=2E Fortunat=
ely, there are simple steps you can take to help employees avoid common p=
roductivity pitfalls=2E</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09<ul>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<li st=
yle=3D=22 ;line-height:18px;=22><b>Properly Train Employees</b>: Whether =
it is=26nbsp;on-the-job training, formal courses, or online learning, any=
 investment you make in employee training is an investment in productivit=
y=2E Properly trained employees are more effective, more likely to stay a=
t their jobs, and less likely to expose your organization to unnecessary =
risks and liabilities=2E</li>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09<li style=3D=22 ;line-height:18px;=22><b>Avoid Burdensome Meetin=
gs</b>: Before scheduling a meeting, consider whether it is necessary to =
accomplish your goals=2E Invite only essential personnel, and always draw=
 up an agenda of items to be covered and distribute it in advance=2E Fina=
lly, communicate start and end times for the meeting as a whole and each =
agenda item, and stick to the agenda to the best of your ability=2E</li>=0D=
=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<li style=3D=22 ;line-=
height:18px;=22><b>Be Proactive in Reducing Gossip</b>: An office subject=
 to constant gossip will ultimately suffer from poor morale and lower pro=
ductivity=2E To stem the chatter, managers should communicate with employ=
ees regularly about issues that affect the company, their departments, an=
d their individual positions=2E This will foster an environment of trust =
and transparency, and diminish the appeal of the rumor mill=2E</li>=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<li style=3D=22 ;line-hei=
ght:18px;=22><b>Digital Distractions</b>: While electronic communication =
has revolutionized how we work, it also has the capacity to impair our ef=
ficiency=2E For instance, computers help us work faster, but also make it=
 easy for employees to <span style=3D=22background:white=22><span style=3D=
=22font-family:=26quot;Arial=26quot;,sans-serif=22>=26quot;</span></span>=
check out<span style=3D=22background:white=22><span style=3D=22font-famil=
y:=26quot;Arial=26quot;,sans-serif=22>=26quot; </span></span>during the w=
orkday with online shopping, entertainment, or social media=2E To ensure =
that technology does not become an impediment to productivity, employers =
should establish email, internet, and social media use policies, and trai=
n employees on each of these=2E</li>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09</ul>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=
<p style=3D=22 ;line-height:18px;=22>For more employee management tips, c=
heck out our <a href=3D=22https://www=2Ehr360=2Ecom/human-resources/=22>H=
uman Resources</a> section=2E</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09<hr /></td>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=
</tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09</tbody>=0D=0A=09=09=09=
=09=09=09=09=09=09=09=09=09</table>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
=09<=21--=5Bif mso=5D>=0D=0A=09=09=09=09</td>=0D=0A=09=09=09=09<=21=5Bend=
if=5D--><=21--=5Bif mso=5D>=0D=0A=09=09=09=09</tr>=0D=0A=09=09=09=09</tab=
le>=0D=0A=09=09=09=09<=21=5Bendif=5D--><=21-- END BODY CONTENT --></td>=0D=
=0A=09=09=09=09=09=09=09=09=09=09=09</tr>=0D=0A=09=09=09=09=09=09=09=09=09=
=09=09<tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22mcnTex=
tBlockInner=22 style=3D=22padding-top: 9px; mso-line-height-rule: exactly=
; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 vali=
gn=3D=22top=22><=21--=5Bif mso=5D>=0D=0A=09=09=09=09<table align=3D=22lef=
t=22 border=3D=220=22 cellspacing=3D=220=22 cellpadding=3D=220=22 width=3D=
=22100=25=22 style=3D=22width:100=25;=22>=0D=0A=09=09=09=09<tr>=0D=0A=09=09=
=09=09<=21=5Bendif=5D--><=21--=5Bif mso=5D>=0D=0A=09=09=09=09<td valign=3D=
=22top=22 width=3D=22600=22 style=3D=22width:600px;=22>=0D=0A=09=09=09=09=
<=21=5Bendif=5D-->=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09<table align=3D=
=22left=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 c=
lass=3D=22mcnTextContentContainer Feature_Article_4=22 style=3D=22max-wid=
th: 100=25; min-width: 100=25; border-collapse: collapse; mso-table-lspac=
e: 0pt; mso-table-rspace: 0pt; -ms-text-size-adjust: 100=25; -webkit-text=
-size-adjust: 100=25;=22 width=3D=22100=25=22>=0D=0A=09=09=09=09=09=09=09=
=09=09=09=09=09=09<tbody>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=
<tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22mcn=
TextContent=22 style=3D=22padding-top: 0; padding-right: 18px; padding-bo=
ttom: 9px; padding-left: 18px; mso-line-height-rule: exactly; -ms-text-si=
ze-adjust: 100=25; -webkit-text-size-adjust: 100=25; word-break: break-wo=
rd; color: =2343404D; font-family: sans-serif; font-size: 12pt; line-heig=
ht: 150=25; text-align: left;=22 valign=3D=22top=22>=0D=0A=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09<h2 class=3D=22Feature_Article_4_Title=22 s=
tyle=3D=22display: block; margin: 0; padding: 0; color: =233F3A38; font-f=
amily: sans-serif; font-size: 18pt; font-style: normal; font-weight: bold=
; line-height: 125=25; letter-spacing: normal; text-align: left;=22>Maxim=
um Individual Mandate Payment for 2017 Announced</h2>=0D=0A=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09</td>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09</tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22Feature_Article_=
4_Body mcnTextContent=22 style=3D=22padding-top: 0; padding-right: 18px; =
padding-bottom: 9px; padding-left: 18px; mso-line-height-rule: exactly; -=
ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; word-break=
: break-word; color: =2343404D; font-family: sans-serif; font-size: 12pt;=
 line-height: 150=25; text-align: left;=22 valign=3D=22top=22>=0D=0A=09=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22line-height: 18px;=22=
><img align=3D=22right=22 src=3D=22https://www=2Ehr360=2Ecom/images/newsl=
etter/Insurance-Healthcare=2Ejpg=22 style=3D=22border-width: 0px; border-=
style: solid; margin: 5px; float: right;=22 /></p>=0D=0A=0D=0A=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-height:18px;=22>The=
 IRS has released the 2017 monthly national average premium for a bronze-=
level health plan offered through the Health Insurance Marketplace, which=
 is used to determine the maximum individual mandate penalty=2E</p>=0D=0A=
=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-h=
eight:18px;=22><b>New Guidance</b><br />=0D=0A=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09According to the new IRS guidance, the <b>monthly natio=
nal average premium</b> for qualified health plans that have a bronze lev=
el of coverage and are offered through the Health Insurance Marketplace i=
n 2017 is:</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<u=
l>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<li style=3D=22 ;=
line-height:18px;=22><b>=24272 per individual</b> <b>(up from =24223)</b>=
; and</li>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<li style=
=3D=22 ;line-height:18px;=22><b>=241,360 for a family with five or more m=
embers</b> <b>(up from =241,115)</b>=2E</li>=0D=0A=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09=09</ul>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09<p style=3D=22 ;line-height:18px;=22>The guidance is effective f=
or <b>taxable years ending after December 31, 2016</b>=2E</p>=0D=0A=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-height:=
18px;=22><b>Calculating the Payment</b><br />=0D=0A=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09=09The Affordable Care Act=26=2339;s =26quot;<a href=3D=
=22https://www=2Eirs=2Egov/affordable-care-act/individuals-and-families/q=
uestions-and-answers-on-the-individual-shared-responsibility-provision=22=
>individual mandate</a>=26quot; provision requires every individual to ha=
ve minimum essential health coverage for each month, qualify for an exemp=
tion, or make a penalty payment when filing his or her federal income tax=
 return=2E</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p=
 style=3D=22 ;line-height:18px;=22>The annual penalty amount is either a =
percentage of an individual=26=2339;s household income in excess of the t=
ax return filing threshold or a flat dollar amount, whichever is greater=2E=
 <b>The maximum penalty amount is capped at the cost of the national aver=
age premium for a bronze level health plan available through the Marketpl=
ace=2E</b> At this time, the 2017 inflation adjustment for the flat dolla=
r amount penalty has not been announced=2E</p>=0D=0A=0D=0A=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-height:18px;=22>Visit =
our section on the <a href=3D=22https://www=2Ehr360=2Ecom/subscriptions/i=
nnerpage=2Easpx?id=3D8375=26siteid=3DbDE+=3D=3D=22>Individual Mandate (In=
dividual Shared Responsibility)</a> for more information on the individua=
l mandate=2E</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=
<hr /></td>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>=0D=0A=09=
=09=09=09=09=09=09=09=09=09=09=09=09</tbody>=0D=0A=09=09=09=09=09=09=09=09=
=09=09=09=09</table>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09<=21--=5Bif=
 mso=5D>=0D=0A=09=09=09=09</td>=0D=0A=09=09=09=09<=21=5Bendif=5D--><=21--=
=5Bif mso=5D>=0D=0A=09=09=09=09</tr>=0D=0A=09=09=09=09</table>=0D=0A=09=09=
=09=09<=21=5Bendif=5D--><=21-- END BODY CONTENT --></td>=0D=0A=09=09=09=09=
=09=09=09=09=09=09=09</tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22mcnTextBlockInner=22 s=
tyle=3D=22padding-top: 9px; mso-line-height-rule: exactly; -ms-text-size-=
adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 valign=3D=22top=22><=
=21--=5Bif mso=5D>=0D=0A=09=09=09=09<table align=3D=22left=22 border=3D=22=
0=22 cellspacing=3D=220=22 cellpadding=3D=220=22 width=3D=22100=25=22 sty=
le=3D=22width:100=25;=22>=0D=0A=09=09=09=09<tr>=0D=0A=09=09=09=09<=21=5Be=
ndif=5D--><=21--=5Bif mso=5D>=0D=0A=09=09=09=09<td valign=3D=22top=22 wid=
th=3D=22600=22 style=3D=22width:600px;=22>=0D=0A=09=09=09=09<=21=5Bendif=5D=
-->=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09<table align=3D=22left=22 bo=
rder=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22mcn=
TextContentContainer Feature_Article_5=22 style=3D=22max-width: 100=25; m=
in-width: 100=25; border-collapse: collapse; mso-table-lspace: 0pt; mso-t=
able-rspace: 0pt; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust:=
 100=25;=22 width=3D=22100=25=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=
=09<tbody>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22mcnTextContent=22 s=
tyle=3D=22padding-top: 0; padding-right: 18px; padding-bottom: 9px; paddi=
ng-left: 18px; mso-line-height-rule: exactly; -ms-text-size-adjust: 100=25=
; -webkit-text-size-adjust: 100=25; word-break: break-word; color: =23434=
04D; font-family: sans-serif; font-size: 12pt; line-height: 150=25; text-=
align: left;=22 valign=3D=22top=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09<h2 class=3D=22Feature_Article_5_Title=22 style=3D=22display:=
 block; margin: 0; padding: 0; color: =233F3A38; font-family: sans-serif;=
 font-size: 18pt; font-style: normal; font-weight: bold; line-height: 125=
=25; letter-spacing: normal; text-align: left;=22>How to Make Your Job Po=
sting Stand Out</h2>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</=
td>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>=0D=0A=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09<td class=3D=22Feature_Article_5_Body mcnTextContent=22 style=
=3D=22padding-top: 0; padding-right: 18px; padding-bottom: 9px; padding-l=
eft: 18px; mso-line-height-rule: exactly; -ms-text-size-adjust: 100=25; -=
webkit-text-size-adjust: 100=25; word-break: break-word; color: =2343404D=
; font-family: sans-serif; font-size: 12pt; line-height: 150=25; text-ali=
gn: left;=22 valign=3D=22top=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09<p style=3D=22 ;line-height:18px;=22><span style=3D=22background=
:white=22>Filling a=26nbsp;job vacancy=26nbsp;is a big task=2E Unfortunat=
ely, you get only one chance to make a first impression, and the job post=
ing is often your very first contact with a potential employee=2E But how=
 do you make your job posting stand out above the rest? Watch the video b=
elow to learn five fast tips to=26nbsp;make your job posting stand out=2E=
</span></p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<div =
style=3D=22text-align: center;=22><a href=3D=22https://hr360=2Ewistia=2Ec=
om/medias/vyjhyxwjpf?wtime=3D0=22><img alt=3D=22Five Fast Tips To Make Yo=
ur Job Posting Stand Out=22 height=3D=22253=22 src=3D=22https://embed-ssl=
=2Ewistia=2Ecom/deliveries/38b84b8c4159d7dc04e2006ef221c810cd80ea58=2Ejpg=
?image_crop_resized=3D900x506=26amp;image_play_button=3Dtrue=26amp;image_=
play_button_size=3D2x=26amp;image_play_button_color=3D8cc63fe0=22 width=3D=
=22450=22 /></a></div>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09<p style=3D=22 ;line-height:18px;=22>For more helpful recruitment t=
ips, check out our <a href=3D=22https://www=2Ehr360=2Ecom/employee-recrui=
tment-hiring/=22>Recruitment =26amp; Hiring</a> section=2E</p>=0D=0A=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<hr /></td>=0D=0A=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09</tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
=09=09</tbody>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09</table>=0D=0A=09=
=09=09=09=09=09=09=09=09=09=09=09<=21--=5Bif mso=5D>=0D=0A=09=09=09=09</t=
d>=0D=0A=09=09=09=09<=21=5Bendif=5D--><=21--=5Bif mso=5D>=0D=0A=09=09=09=09=
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