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From: "Westchester Benefit Group, Inc." <wbgbenefits@westchesterbenefit.com> 
To: "DAVID@TRANSOCEAN.COM" <DAVID@TRANSOCEAN.COM>
Date: Mon, 02 Oct 2017 08:00:53 -0400
Subject: Medicare Part D Notice Due Before Oct. 15 - Your Monthly
 Newsletter
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 Content preview:  Your Monthly Newsletter from Westchester Benefit Group Inc.
    Monthly Newsletter by Westchester Benefit Group Inc. October 2017 Medicare
    Part D Notice Due Before Oct. 15 [...] 
 
 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: wistia.com]
  0.0 T_SPF_TEMPERROR        SPF: test of record failed (temperror)
  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]
  0.0 HTML_MESSAGE           BODY: HTML included in message
  0.1 DKIM_SIGNED            Message has a DKIM or DK signature, not necessarily valid
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  0.4 HTML_MIME_NO_HTML_TAG  HTML-only message, but there is no HTML tag
  0.0 LOTS_OF_MONEY          Huge... sums of money
X-Spam-Flag: NO

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ader=3D=22=22 id=3D=22templateHeader=22 style=3D=22mso-line-height-rule: =
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 width=3D=2225=25=
=22><span style=3D=22font-family: Arial;=22><span style=3D=22font-size: 1=
0pt;=22><img alt=3D=22=22 border=3D=220=22 src=3D=22https://www=2Ehr360=2E=
com/images/users/westchesterbenefit/Logo/Logo=2Epng?random=3D201792917243=
=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=22cen=
ter=22 class=3D=22colsplit2 mcnTextContent=22 style=3D=22padding-right: 9=
px; padding-left: 9px; padding-top: 0; 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; l=
ine-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 data-control-field=3D=22=7B=
=26quot;group=26quot;:=26quot;Header=26quot;,=26quot;sort=26quot;:1,=26qu=
ot;name=26quot;:=26quot;Headline=26quot;,=26quot;type=26quot;:=26quot;Tex=
t=26quot;,=26quot;rule=26quot;:=26quot;color,font-size,font-family=26quot=
;=7D=22 style=3D=22padding: 0px; margin: 0px; display: 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>Mont=
hly Newsletter</h1>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09<p sty=
le=3D=22padding: 0px; margin: 10px 0px; color: rgb(67, 64, 77); font-fami=
ly: sans-serif; font-size: 12pt; line-height: 150=25;=22>by Westchester B=
enefit 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</table>=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 bgc=
olor=3D=22=232AA8D7=22 class=3D=22newsletter_date=22 style=3D=22padding-t=
op: 12px; padding-right: 22px; padding-bottom: 12px; padding-left: 22px; =
color: =23FFF; background-color: =232AA8D7; mso-line-height-rule: exactly=
; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 vali=
gn=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-right: 18px; padding-left:=
 18px; color: =23ffffff; font-weight: normal; display: block; margin: 0; =
padding: 0; font-family: sans-serif; font-size: 12pt; line-height: 125=25=
; letter-spacing: normal;=22>October 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-size-adjust: 100=25; -webki=
t-text-size-adjust: 100=25; padding-right: 22px; padding-left: 22px; padd=
ing-top: 0; padding-bottom: 22px;=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 cellspacing=3D=
=220=22 class=3D=22mcnTextBlock=22 style=3D=22min-width: 100=25; border-c=
ollapse: 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<tbody class=3D=22mcnTextBlock=
Outer=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=22mcnTextBlockInner=22 style=3D=22paddi=
ng-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-- START BOD=
Y CONTENT --><=21--=5Bif mso=5D>=0D=0A=09=09=09=09<table align=3D=22left=22=
 border=3D=220=22 cellspacing=3D=220=22 cellpadding=3D=220=22 width=3D=22=
100=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=22=
top=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=22=
left=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 clas=
s=3D=22mcnTextContentContainer Feature_Article_1=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-si=
ze-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=22mcnTex=
tContent=22 style=3D=22padding-top: 0; padding-right: 18px; padding-botto=
m: 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_1_Title=22 styl=
e=3D=22display: block; margin: 0; padding: 0; color: =233F3A38; font-fami=
ly: sans-serif; font-size: 18pt; font-style: normal; font-weight: bold; l=
ine-height: 125=25; letter-spacing: normal; text-align: left;=22>Medicare=
 Part D Notice Due Before Oct=2E 15</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_1_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/Pa=
tient-and-doctor-talking=2Ejpg=22 style=3D=22border-width: 0px; border-st=
yle: 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>In pre=
paration for the Medicare fall open enrollment period, employers sponsori=
ng <b>group health plans that include prescription drug coverage </b>are =
required to notify all Medicare-eligible individuals whether such coverag=
e is =26quot;creditable=26quot; (i=2Ee=2E, that the coverage is expected =
to pay, on average, as much as the standard Medicare prescription drug co=
verage)=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>Written Disclosure Requirement</b><=
br />=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09A written disclos=
ure notice must be provided annually, <b><u>prior to</u> October 15</b>, =
and at various other times as required under the law, to the following in=
dividuals:</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>Medicare-eligible active working individuals and the=
ir dependents;</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>Medicare-eligible COBRA individuals=
 and their dependents;</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>Medicare-eligible disabled in=
dividuals covered under an employer=26=2339;s prescription drug plan; 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>Any retirees and their dependents=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><a hre=
f=3D=22https://www=2Ecms=2Egov/Medicare/Prescription-Drug-Coverage/Credit=
ableCoverage/Model-Notice-Letters=2Ehtml=22>Model notices</a> are availab=
le from the Centers for Medicare =26amp; Medicaid Services (CMS)=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 ;lin=
e-height:18px;=22><b>Online Disclosure Requirement </b><br />=0D=0A=09=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09Additionally, employers are requir=
ed to complete an <a href=3D=22https://www=2Ecms=2Egov/Medicare/Prescript=
ion-Drug-Coverage/CreditableCoverage/CCDisclosureForm=2Ehtml=22>online di=
sclosure</a> to CMS to report the creditable coverage status of their pre=
scription drug plans=2E This disclosure is also required annually, <b>no =
later than 60 days from the beginning of a plan year</b>, and at certain =
<a href=3D=22https://www=2Ecms=2Egov/Medicare/Prescription-Drug-Coverage/=
CreditableCoverage/index=2Ehtml=22>other times</a>=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=
><excludetext class=3D=22excludeTextStyle=22>Visit our section on <a href=
=3D=22https://www=2Ehr360=2Ecom/subscriptions/innerpage=2Easpx?id=3D3042=26=
siteid=3DbDE+=3D=3D=22>Medicare</a> for more information about how the la=
w affects employer-provided group health plans=2E</excludetext></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<tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=
=22mcnTextBlockInner=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=22top=22><=21--=5Bif mso=5D>=0D=0A=09=09=09=09<table align=
=3D=22left=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<tab=
le align=3D=22left=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=
=220=22 class=3D=22mcnTextContentContainer Feature_Article_2=22 style=3D=22=
max-width: 100=25; min-width: 100=25; border-collapse: collapse; mso-tabl=
e-lspace: 0pt; mso-table-rspace: 0pt; -ms-text-size-adjust: 100=25; -webk=
it-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; padd=
ing-bottom: 9px; padding-left: 18px; mso-line-height-rule: exactly; -ms-t=
ext-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; word-break: br=
eak-word; color: =2343404D; font-family: sans-serif; font-size: 12pt; lin=
e-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_Titl=
e=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=
>=26=2339;Pay or Play=26=2339; Coverage Penalties Remain in Effect</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 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/Businesswoman-speaking-to-others-around-table=2E=
jpg=22 style=3D=22border-width: 0px; border-style: solid; margin: 5px; fl=
oat: 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>Despite recent attempts in Congre=
ss to =26quot;repeal and replace=26quot; the Affordable Care Act (ACA) an=
d President Trump=26=2339;s executive order calling for executive agencie=
s to minimize the ACA=26=2339;s regulatory burden, <b>penalties for faili=
ng to comply with the ACA=26=2339;s employer shared responsibility (=26qu=
ot;pay or play=26quot;) provisions remain in effect</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>In general, an <a href=3D=22https://www=2Eirs=2Egov/affordable-c=
are-act/employers/determining-if-an-employer-is-an-applicable-large-emplo=
yer=22>applicable large employer</a> (ALE)=26mdash;generally one with <b>=
at least 50 full-time employees</b>, including full-time equivalent emplo=
yees (FTEs)=26mdash;will owe a =26quot;pay or play=26quot; coverage penal=
ty for calendar year 2017 under either of these scenarios:</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 style=3D=22 ;line-height:18px;=22>The A=
LE <b><u>does not</u></b> offer coverage to <b>at least 95=25 of its full=
-time employees (and their dependents)</b>, and at least one full-time em=
ployee receives a premium tax credit to purchase individual coverage thro=
ugh the Health Insurance Marketplace=2E Under this scenario, the=26nbsp;A=
LE will generally owe a penalty of <b>=242,260 per full-time employee</b>=
=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>The ALE <b><u>offers</u></b> coverage to <b>at =
least 95=25 of its full-time employees (and their dependents)</b>, but at=
 least one full-time employee receives a premium tax credit to purchase i=
ndividual coverage through the Health Insurance Marketplace because he or=
 she was not offered coverage that was <a href=3D=22https://www=2Eirs=2Eg=
ov/affordable-care-act/employers/questions-and-answers-on-employer-shared=
-responsibility-provisions-under-the-affordable-care-act=23Affordability=22=
>affordable or provided minimum value</a>, as defined by federal regulati=
ons=2E Under this scenario, the=26nbsp;ALE will generally owe a penalty o=
f <b>=243,390 for each full-time employee that received a premium tax cre=
dit</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 ;lin=
e-height:18px;=22>Employers seeking more information on =26quot;pay or pl=
ay=26quot; compliance should read the Internal Revenue Service=26=2339;s =
recently updated <a href=3D=22https://www=2Eirs=2Egov/affordable-care-act=
/employers/questions-and-answers-on-employer-shared-responsibility-provis=
ions-under-the-affordable-care-act=22>Q=26amp;As</a>=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:18p=
x;=22><excludetext class=3D=22excludeTextStyle=22>For more information on=
 ACA compliance, check out our <a href=3D=22https://www=2Ehr360=2Ecom/Hea=
lth-Care-Reform/=22>Health Care Reform</a> section=2E</excludetext></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<tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09<td class=
=3D=22mcnTextBlockInner=22 style=3D=22padding-top: 9px; mso-line-height-r=
ule: 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 al=
ign=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpadding=3D=22=
0=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 cellspac=
ing=3D=220=22 class=3D=22mcnTextContentContainer Feature_Article_3=22 sty=
le=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 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 cl=
ass=3D=22mcnTextContent=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-bre=
ak: break-word; color: =2343404D; font-family: sans-serif; font-size: 12p=
t; 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_=
3_Title=22 style=3D=22display: block; margin: 0; padding: 0; color: =233F=
3A38; font-family: sans-serif; font-size: 18pt; font-style: normal; font-=
weight: bold; line-height: 125=25; letter-spacing: normal; text-align: le=
ft;=22>IRS Warns of New Phishing Scam</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 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/Ra=
nsomware-keyboard-button=2Ejpg=22 style=3D=22border-width: 0px; border-st=
yle: 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 IR=
S has issued an urgent warning about a new email phishing scam that uses =
<strong>IRS and FBI emblems</strong> to entice users into clicking a link=
 to download a fake FBI questionnaire=2E The link downloads ransomware, w=
hich prevents users from accessing data from their devices unless they pa=
y the scammers=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 IRS advises victims of the sc=
heme <b>not to pay the ransom</b>, as hackers often fail to provide acces=
s to the data that is held =26quot;hostage=26quot; even after being paid=2E=
 According to the agency, people with a tax issue will not get their firs=
t contact from the IRS with a threatening email or phone call, nor does t=
he IRS use email, text messages, or social media to discuss personal tax =
issues=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 IRS advises victims to immediately =
report any ransomware attempt or attack to the FBI at the Internet Crime =
Complaint Center, <a href=3D=22https://www=2Eic3=2Egov/default=2Easpx=22>=
IC3=2Egov</a>, and forward any IRS-themed scams to phishing=40irs=2Egov=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>To read the IRS warning in its entirety, and to se=
e a sample phishing email, <a href=3D=22https://www=2Eirs=2Egov/newsroom/=
irs-issues-urgent-warning-to-beware-irs-fbi-themed-ransomware-scam=22>cli=
ck here</a>=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><excludetext class=3D=22excludeTextS=
tyle=22>Check out our <a href=3D=22https://www=2Ehr360=2Ecom/Human-Resour=
ces/Employee-Records-and-Files/Employer-Records-and-Files=2Easpx=22>Emplo=
yee Records and Files </a>section for more on how to protect confidential=
 employee information=2E</excludetext></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 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=22top=22><=21--=5Bif mso=5D>=0D=0A=09=09=09=09<table align=
=3D=22left=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<tab=
le align=3D=22left=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=
=220=22 class=3D=22mcnTextContentContainer Feature_Article_4=22 style=3D=22=
max-width: 100=25; min-width: 100=25; border-collapse: collapse; mso-tabl=
e-lspace: 0pt; mso-table-rspace: 0pt; -ms-text-size-adjust: 100=25; -webk=
it-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; padd=
ing-bottom: 9px; padding-left: 18px; mso-line-height-rule: exactly; -ms-t=
ext-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; word-break: br=
eak-word; color: =2343404D; font-family: sans-serif; font-size: 12pt; lin=
e-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_4_Titl=
e=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=
>Upcoming EEO-1 Report Will Not Require Pay Data Collection</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=22Fea=
ture_Article_4_Body mcnTextContent=22 style=3D=22padding-top: 0; padding-=
right: 18px; padding-bottom: 9px; padding-left: 18px; mso-line-height-rul=
e: 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-he=
ight: 18px;=22><img align=3D=22right=22 src=3D=22https://www=2Ehr360=2Eco=
m/images/newsletter/Seal-of-US-Equal-Employment-Opportunity-Commission=2E=
jpg=22 style=3D=22border-width: 0px; border-style: solid; margin: 5px; fl=
oat: 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 U=2ES=2E Equal Employment Opp=
ortunity Commission (EEOC) has announced that the upcoming EEO-1 reportin=
g form <b>will not</b> contain pay data collection information=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>EEO-1 Report Change Halted</b><br />=0D=0A=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09In July of 2016, the EEOC changed the EEO-1=
 reporting form requirements, so that private employers with <b>100 or mo=
re employees</b> and certain federal contractors would have been required=
 to report <b>aggregate W-2 income</b> by sex, race, ethnicity, and job g=
roup=2E On August 29, 2017, this change was <a href=3D=22https://www=2Eee=
oc=2Egov/eeoc/newsroom/wysk/eeo1-pay-data=2Ecfm=22>halted</a> by the U=2E=
S=2E Office of Management and Budget (OMB)=2E Instead, <b>employers shoul=
d plan to comply with the March 2018 EEO-1 reporting deadline by using th=
e previously approved EEO-1 form</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>Backgr=
ound</b><br />=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09The EEO-=
1 report is a compliance survey report mandated by federal law=2E It gene=
rally must be filed by:</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>Private employers with <b>100 or more emp=
loyees</b> (or fewer than 100 employees if the company is owned by or cor=
porately affiliated with another company and the entire enterprise employ=
s a total of 100 or more employees); 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>Federal con=
tractors (private employers) subject to <a href=3D=22https://www=2Edol=2E=
gov/ofccp/regs/compliance/ca_11246=2Ehtm=22>Executive Order 11246</a> who=
 have <b>50 or more employees</b> and:=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09<ul style=3D=22list-style-type:circle=22>=0D=0A=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09<li style=3D=22 ;line-height:18=
px;=22>Are prime contractors or first-tier subcontractors, <u>and</u> hav=
e a contract, subcontract, or purchase order amounting to =2450,000 or mo=
re; or</li>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<li s=
tyle=3D=22 ;line-height:18px;=22>Serve as a depository of government fund=
s in any amount; or</li>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09<li style=3D=22 ;line-height:18px;=22>Are a financial institution w=
hich is an issuing and paying agent for U=2ES=2E Savings Bonds and Notes=2E=
</li>=0D=0A=09=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>=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><excludetext class=3D=
=22excludeTextStyle=22>Check out our <a href=3D=22https://www=2Ehr360=2Ec=
om/Subscriptions/InnerPage=2Easpx?id=3D7286=26siteid=3DbDE+=3D=3D=22>EEO-=
1 Annual Reporting</a> section for more information on the EEO-1 Report=2E=
</excludetext></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 Deny a Time-Off =
Request</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=22pad=
ding-top: 0; padding-right: 18px; padding-bottom: 9px; padding-left: 18px=
; mso-line-height-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-te=
xt-size-adjust: 100=25; word-break: break-word; color: =2343404D; font-fa=
mily: 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=22 ;line-height:18px;=22>Whether paid or unpaid, time off is =
an important respite that allows your employees to take vacations, attend=
 to personal or family business, or simply rest and recharge=2E However, =
managers and employees alike must recognize that not every request for ti=
me off can be approved=2E Learn how to handle situations in which you mus=
t deny an employee=26=2339;s time-off request in the video below=2E</p>=0D=
=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<div style=3D=22tex=
t-align: center;=22><a href=3D=22https://hr360=2Ewistia=2Ecom/medias/oiqv=
0omsr7?wvideo=3Doiqv0omsr7=22><img alt=3D=22Denying Time Off =22 height=3D=
=22270=22 src=3D=22https://embed-ssl=2Ewistia=2Ecom/deliveries/0e4d6f8421=
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