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From: "Westchester Benefit Group, Inc." <wbgbenefits@westchesterbenefit.com> 
To: "DAVID@TRANSOCEAN.COM" <DAVID@TRANSOCEAN.COM>
Date: Wed, 01 Nov 2017 08:00:36 -0400
Subject: 2017 Forms 1094 & 1095 Now Available - Your Monthly Newsletter
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 Content preview:  Your Monthly Newsletter from Westchester Benefit Group Inc.
    Monthly Newsletter by Westchester Benefit Group Inc. November 2017 2017 Forms
    1094 & 1095 Now Available [...] 
 
 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: smtpsendmail.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: 0.0012]
  0.7 MIME_HTML_ONLY         BODY: Message only has text/html MIME parts
  0.0 HTML_MESSAGE           BODY: HTML included in message
  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
  0.0 LOTS_OF_MONEY          Huge... sums of money
  0.4 HTML_MIME_NO_HTML_TAG  HTML-only message, but there is no HTML tag
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=3D201710301382=
0=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=22ce=
nter=22 class=3D=22colsplit2 mcnTextContent=22 style=3D=22padding-right: =
9px; padding-left: 9px; padding-top: 0; mso-line-height-rule: exactly; -m=
s-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;=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,=26=
quot;name=26quot;:=26quot;Headline=26quot;,=26quot;type=26quot;:=26quot;T=
ext=26quot;,=26quot;rule=26quot;:=26quot;color,font-size,font-family=26qu=
ot;=7D=22 style=3D=22padding: 0px; margin: 0px; display: block; color: rg=
b(63, 58, 56); font-family: sans-serif; font-size: 20pt; font-style: norm=
al; font-weight: bold; line-height: 125=25; letter-spacing: normal;=22>Mo=
nthly Newsletter</h1>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09<p s=
tyle=3D=22padding: 0px; margin: 10px 0px; color: rgb(67, 64, 77); font-fa=
mily: 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</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>November 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>2017 For=
ms 1094 =26amp; 1095 Now Available</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 mcnTe=
xtContent=22 style=3D=22padding-top: 0; padding-right: 18px; padding-bott=
om: 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/newsletter/1095-=
C_0002_1095-C_Comp3=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 Inter=
nal Revenue Service (IRS) has released the final forms and instructions f=
or Forms 1094 and 1095 for calendar year 2017 reporting=2E <b>Employers a=
re required to report in early 2018 for calendar year 2017</b>=2E<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<b>2017 Forms and Instructions</b><br />=0D=
=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09The following calendar ye=
ar 2017 reporting forms and instructions are now available:</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><a hr=
ef=3D=22https://www=2Eirs=2Egov/pub/irs-pdf/f1094c=2Epdf=22>Form 1094-C</=
a> (transmittal)</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><a href=3D=22https://www=2Eirs=2Ego=
v/pub/irs-pdf/f1095c=2Epdf=22>Form 1095-C</a>=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-hei=
ght:18px;=22><a href=3D=22https://www=2Eirs=2Egov/pub/irs-pdf/i109495c=2E=
pdf=22>2017 Instructions for Forms 1094-C and 1095-C</a></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=09<li style=3D=22 ;line-height:18px;=22><a href=3D=22https://ww=
w=2Eirs=2Egov/pub/irs-pdf/f1094b=2Epdf=22>Form 1094-B</a> (transmittal)</=
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><a href=3D=22https://www=2Eirs=2Egov/pub/irs-pdf/f1=
095b=2Epdf=22>Form 1095-B</a>=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:18px;=22><a=
 href=3D=22https://www=2Eirs=2Egov/pub/irs-pdf/i109495b=2Epdf=22>2017 Ins=
tructions for Forms 1094-B and 1095-B</a></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><b>Information Reporting Deadlines </b></p>=0D=0A=0D=
=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<div style=3D=22 ;line-he=
ight:18px;=22>The deadlines for submitting Forms 1094 and 1095 are as fol=
lows:</div>=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><a href=3D=22https://www=2Eirs=2Egov/affordable-care-act/=
employers/information-reporting-by-applicable-large-employers=22>Applicab=
le large employers</a> (ALEs)=26mdash;generally those with <b>50 or more =
full-time employees</b>, including full-time equivalent employees (FTEs)=26=
mdash;must file Forms 1094-C and 1095-C <u>with the IRS</u> no later than=
 <b>February 28, 2018 </b>(or April 2, 2018, if filing electronically)=2E=
 ALEs must also furnish a Form 1095-C to all <u>full-time employees</u> b=
y <b>January 31, 2018</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><a href=3D=22http://www=
=2Eirs=2Egov/affordable-care-act/employers/information-reporting-by-provi=
ders-of-minimum-essential-coverage=22>Self-insuring employers</a> that ar=
e not considered ALEs must file Forms 1094-B and 1095-B <u>with the IRS</=
u> no later than <b>February 28, 2018</b> (or April 2, 2018, if filing el=
ectronically)=2E A Form 1095-B must also be furnished to =26quot;<u>respo=
nsible individuals</u>=26quot; (who may be the primary insured, employee,=
 former employee, or other related person named on the application) by <b=
>January 31, 2018</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 st=
yle=3D=22 ;line-height:18px;=22>Visit our <a href=3D=22https://www=2Ehr36=
0=2Ecom/subscriptions/innerpage=2Easpx?id=3D9089=26siteid=3DbDE+=3D=3D=22=
>Information Reporting</a> section for more on the information reporting =
requirements=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--=5B=
if 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; -webk=
it-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=22=
0=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 ms=
o=5D>=0D=0A=09=09=09=09<td valign=3D=22top=22 width=3D=22600=22 style=3D=22=
width: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 cellpaddi=
ng=3D=220=22 cellspacing=3D=220=22 class=3D=22mcnTextContentContainer Fea=
ture_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-te=
xt-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 width=3D=221=
00=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-li=
ne-height-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text-size-=
adjust: 100=25; word-break: break-word; color: =2343404D; font-family: sa=
ns-serif; font-size: 12pt; line-height: 150=25; text-align: left;=22 vali=
gn=3D=22top=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<h2 cla=
ss=3D=22Feature_Article_2_Title=22 style=3D=22display: block; margin: 0; =
padding: 0; color: =233F3A38; font-family: sans-serif; font-size: 18pt; f=
ont-style: normal; font-weight: bold; line-height: 125=25; letter-spacing=
: normal; text-align: left;=22>FSA, QSEHRA =26amp;=26nbsp;401(k) Limits A=
nnounced</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=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=22line-height: 18px;=22><img align=3D=22right=22 src=3D=22htt=
ps://www=2Ehr360=2Ecom/images/newsletter/Inserting-Coin-In-Piggybank=2Ejp=
g=22 style=3D=22border-width: 0px; border-style: solid; margin: 5px; floa=
t: 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 announced that the co=
ntribution limits for health flexible spending arrangements (health FSAs)=
, qualified small employer health reimbursement arrangements (QSEHRAs), a=
nd 401(k) retirement plans will increase in 2018 as follows:</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><b=
>Health FSAs</b>: <span style=3D=22background:white=22>The annual dollar =
limit on employee contributions to employer-sponsored health FSAs will be=
 <b>=242,650</b> (up from =242,600 for 2017)=2E </span></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>QSEHRAs</b>: The total amount of payments and reimbursements by th=
e employer will not be permitted to=26nbsp;exceed <b>=245,050 per employe=
e</b> (up from =244,950 for 2017) or <b>=2410,250</b> <b>per family</b> (=
up from =2410,000 for 2017)=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>401(k) Plans</b>:=
 <span style=3D=22background:white=22>The contribution limit for employee=
s who participate in 401(k) plans will be <b>=2418,500</b> (up from =2418=
,000 for 2017)=2E</span> The catch-up contribution limit for those aged 5=
0 and over will remain=26nbsp;unchanged at <b>=246,000</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>For mo=
re information on these and other new tax benefit limits, please see <a h=
ref=3D=22https://www=2Eirs=2Egov/pub/irs-drop/rp-17-58=2Epdf=22>IRS Reven=
ue Procedure 2017-58</a> and <a href=3D=22https://www=2Eirs=2Egov/pub/irs=
-drop/n-17-64=2Epdf=22>IRS Notice 2017-64</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>=
<span style=3D=22background:white=22>To learn more about the tax treatmen=
t of various employer-provided benefits, check out our </span><a href=3D=22=
https://www=2Ehr360=2Ecom/employee-benefits/=22><span style=3D=22backgrou=
nd:white=22>Employee Benefits</span></a><span style=3D=22background:white=
=22> section=2E</span></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; -webk=
it-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=22=
0=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 ms=
o=5D>=0D=0A=09=09=09=09<td valign=3D=22top=22 width=3D=22600=22 style=3D=22=
width: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 cellpaddi=
ng=3D=220=22 cellspacing=3D=220=22 class=3D=22mcnTextContentContainer Fea=
ture_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-te=
xt-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 width=3D=221=
00=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-li=
ne-height-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text-size-=
adjust: 100=25; word-break: break-word; color: =2343404D; font-family: sa=
ns-serif; font-size: 12pt; line-height: 150=25; text-align: left;=22 vali=
gn=3D=22top=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<h2 cla=
ss=3D=22Feature_Article_3_Title=22 style=3D=22display: block; margin: 0; =
padding: 0; color: =233F3A38; font-family: sans-serif; font-size: 18pt; f=
ont-style: normal; font-weight: bold; line-height: 125=25; letter-spacing=
: normal; text-align: left;=22>IRS Releases 2017 Tip Reporting Form</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/Tip-jar-in-coffee-shop=2Ejpg=22 style=3D=22bord=
er-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 ;lin=
e-height:18px;=22>The IRS recently released its<b> 2017 Form 8027</b>, <i=
>Employer=26rsquo;s Annual Information Return of Tip Income and Allocated=
 Tips</i>=2E This form generally must be filed by <b>employers who operat=
e large food or beverage establishments</b>=2E A large food or beverage e=
stablishment is a food or beverage operation:</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>That is located i=
n the 50 states or in the District of Columbia;</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>Wh=
ere tipping of food or beverage employees by customers is customary; 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>Whose employer normally employed <b>more than 10 e=
mployees </b>on a typical business day during the preceding calendar year=
=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-heig=
ht:18px;=22>Form 8027 (and <a href=3D=22https://www=2Eirs=2Egov/forms-pub=
s/about-form-8027-t=22>Form 8027-T</a>, to be used when filing more than =
one paper Form 8027) must be filed by <b>February 28, 2018</b>=2E However=
, if an employer files electronically, the due date is <b>April 2, 2018</=
b>=2E Employers required to file 250 or more Forms 8027 must file electro=
nically=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/f=
orms-pubs/form-8027-employers-annual-information-return-of-tip-income-and=
-allocated-tips=22>Click here</a> for more information and instructions=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 <a href=3D=22https://www=2Ehr360=2Ecom/R=
ecruitment-and-Hiring/Employment-Taxes/Employment-Taxes=2Easpx=22>Employm=
ent Taxes</a> section for summaries of various employment taxes and relat=
ed resources from the IRS=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>PCORI=
 Fees Hiked for 2018 Filing Period</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 mcnTe=
xtContent=22 style=3D=22padding-top: 0; padding-right: 18px; padding-bott=
om: 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/newsletter/Busin=
ess-woman-signing-a-contract=2Ejpg=22 style=3D=22border-width: 0px; borde=
r-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 recently announced an increase in the applicable dollar amount us=
ed to determine the Patient-Centered Outcomes Research Institute (PCORI) =
fee for plan years that end on or after October 1, 2017 and before Octobe=
r 1, 2018=2E <b>As a reminder, employers sponsoring certain self-insured =
plans are responsible for the PCORI fee</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>For=
 plan years ending on or after October 1, 2017 and before October 1, 2018=
, the fee for an employer sponsoring an <a href=3D=22https://www=2Eirs=2E=
gov/newsroom/application-of-the-patient-centered-outcomes-research-trust-=
fund-fee-to-common-types-of-health-coverage-or-arrangements=22>applicable=
 self-insured plan</a> is <b>=242=2E39</b>, multiplied by the average num=
ber of lives covered under the plan=2E <b>PCORI fees for plan years that =
end between October 1, 2017 and December 31, 2017 will be due to the IRS =
in July 2018</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><a href=3D=22https://www=2Eirs=
=2Egov/pub/irs-drop/n-17-61=2Epdf=22>Click here</a> to read the IRS notic=
e announcing the increase=2E Details on how to determine the average numb=
er of lives covered under a plan are included in <a href=3D=22https://www=
=2Egpo=2Egov/fdsys/pkg/FR-2012-12-06/pdf/2012-29325=2Epdf=22>these regula=
tions</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>Be sure to check out our <a href=3D=22=
https://www=2Ehr360=2Ecom/Subscriptions/InnerPage=2Easpx?id=3D7903=26site=
id=3DbDE+=3D=3D=22>PCORI Fees for Self-Insured Plans</a> section for more=
 information=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--=5B=
if 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-siz=
e-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=5B=
endif=5D--><=21--=5Bif mso=5D>=0D=0A=09=09=09=09<td valign=3D=22top=22 wi=
dth=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=22=
mcnTextContentContainer Feature_Article_5=22 style=3D=22max-width: 100=25=
; min-width: 100=25; border-collapse: collapse; mso-table-lspace: 0pt; ms=
o-table-rspace: 0pt; -ms-text-size-adjust: 100=25; -webkit-text-size-adju=
st: 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; pad=
ding-left: 18px; mso-line-height-rule: exactly; -ms-text-size-adjust: 100=
=25; -webkit-text-size-adjust: 100=25; word-break: break-word; color: =23=
43404D; font-family: sans-serif; font-size: 12pt; line-height: 150=25; te=
xt-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=22displ=
ay: block; margin: 0; padding: 0; color: =233F3A38; font-family: sans-ser=
if; font-size: 18pt; font-style: normal; font-weight: bold; line-height: =
125=25; letter-spacing: normal; text-align: left;=22>Sick Workers Should =
Stay Home=21</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-left=
: 18px; mso-line-height-rule: exactly; -ms-text-size-adjust: 100=25; -web=
kit-text-size-adjust: 100=25; word-break: break-word; color: =2343404D; f=
ont-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=22 ;line-height:18px;=22>We=26rsquo;ve all done it: Eve=
n though we know we shouldn=26rsquo;t, we=26rsquo;ve gone to work when si=
ck=2E However well-intentioned they are, employees who go to the office u=
nder the weather are making a huge mistake, exposing co-workers and other=
s to communicable illnesses that can take a major toll on workplace healt=
h and productivity=2E Learn ways to prevent the spread of illness in your=
 workplace=26nbsp;this flu season by watching 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=22text-a=
lign: center;=22><a href=3D=22https://hr360=2Ewistia=2Ecom/medias/4bx8ck2=
lxf?wvideo=3D4bx8ck2lxf=22><img alt=3D=22Sick Workers Should Stay Home=22=
 height=3D=22270=22 src=3D=22https://embed-ssl=2Ewistia=2Ecom/deliveries/=
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=09<=21-- END TEMPLATE BODY -->=0D=0A=09=09=09=09=09=09=09=09</tr>=0D=0A=09=
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0=22 style=3D=22width:600px;=22>=0D=0A=09=09=09=09<=21=5Bendif=5D-->=0D=0A=
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lpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22mcnTextContentContain=
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r>=0D=0A=09=09=09=09</table>=0D=0A=09=09=09=09<=21=5Bendif=5D--></td>=0D=0A=
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=09=09=09</td>=0D=0A=09=09=09=09<=21=5Bendif=5D--><=21--=5Bif mso=5D>=0D=0A=
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=5D--></td>=0D=0A=09=09=09=09=09</tr>=0D=0A=09=09=09=09</tbody>=0D=0A=09=09=
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