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From: "Westchester Benefit Group, Inc." <wbgbenefits@westchesterbenefit.com> 
To: "DAVID@TRANSOCEAN.COM" <DAVID@TRANSOCEAN.COM>
Date: Fri, 01 Dec 2017 08:46:28 -0500
Subject: IRS to Begin Mailing 'Pay or Play' Penalty Letters - Your
 Monthly Newsletter
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 Content preview:  Your Monthly Newsletter from Westchester Benefit Group Inc.
    Monthly Newsletter by Westchester Benefit Group Inc. December 2017 IRS to
    Begin Mailing 'Pay or Play' Penalty Letters [...] 
 
 Content analysis details:   (-0.8 points, 3.0 required)
 
  pts rule name              description
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  0.0 URIBL_BLOCKED          ADMINISTRATOR NOTICE: The query to URIBL was blocked.
                             See
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                              for more information.
                             [URIs: wistia.com]
  0.0 T_SPF_TEMPERROR        SPF: test of record failed (temperror)
  0.0 HTML_MESSAGE           BODY: HTML included in message
  0.7 MIME_HTML_ONLY         BODY: Message only has text/html MIME parts
 -1.9 BAYES_00               BODY: Bayes spam probability is 0 to 1%
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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=3D201711291730=
23=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=22c=
enter=22 class=3D=22colsplit2 mcnTextContent=22 style=3D=22padding-right:=
 9px; 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;=
 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>December 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>IRS to B=
egin Mailing =26=2339;Pay or Play=26=2339; Penalty Letters</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<t=
r>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22Featu=
re_Article_1_Body mcnTextContent=22 style=3D=22padding-top: 0; padding-ri=
ght: 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-hei=
ght: 18px;=22><img align=3D=22right=22 src=3D=22https://www=2Ehr360=2Ecom=
/images/newsletter/pay-or-play=2Ejpg=22 style=3D=22border-width: 0px; bor=
der-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 announced that it will begin mailing employers letters inform=
ing them of their potential liability for a =26quot;pay or play=26quot; p=
enalty for the 2015 calendar year in late 2017=2E However, before any pen=
alty is assessed and notice and demand for payment is made, employers wil=
l have an opportunity to respond to the agency=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>What Will the Letter Contain?</b><br />=0D=0A=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09The IRS plans to issue <a href=3D=22https://www=2Eirs=2E=
gov/pub/notices/ltr226j=2Epdf=22>Letter 226J</a> to <a href=3D=22https://=
www=2Eirs=2Egov/affordable-care-act/employers/determining-if-an-employer-=
is-an-applicable-large-employer=22>applicable large employers</a> (ALEs)=26=
mdash;generally those with <b>at least 50 full-time employees</b>, includ=
ing full-time equivalent employees, on average during the prior year=26md=
ash;if it determines that, for at least one month in the year, one or mor=
e of the ALE=26=2339;s full-time employees was enrolled in a qualified he=
alth plan for which a premium tax credit was allowed (and the ALE did not=
 qualify for an affordability safe harbor or other relief for the employe=
e)=2E Letter 226J will include, among other things:</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 penalty p=
ayment summary table, itemizing the proposed payment by month;</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>An =26quot;employee premium tax credit list=26quot; which li=
sts, by month, the ALE=26=2339;s employees who for at least one month in =
the year were full-time employees allowed a premium tax credit and for wh=
om the ALE did not qualify for an affordability safe harbor or other reli=
ef;</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 description of the actions the ALE should tak=
e if it agrees or disagrees with the proposed penalty payment; 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>A response form=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 response to Letter 226J will =
be due by the response date shown on the letter, which generally will be =
<b>30 days</b> from the date of Letter 226J=2E Letter 226J will also cont=
ain the name and contact information of a specific IRS employee that the =
ALE should contact if the ALE has questions about the letter=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>How Does an ALE Make a Pay or Play Penalty Payment?</b>=
<br />=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09If, after corres=
pondence between the ALE and the IRS, the IRS determines that an ALE is l=
iable for a penalty payment, the IRS will assess the payment and issue a =
notice and demand for payment, <b>Notice CP 220J</b>=2E That notice will =
instruct the ALE on how to make a payment, if any=2E Notably, an=26nbsp;<=
b>ALE=26nbsp;will not be required to include a=26nbsp;payment on any tax =
return that it=26nbsp;files or=26nbsp;make a payment before notice and de=
mand for payment</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=2E=
irs=2Egov/affordable-care-act/employers/questions-and-answers-on-employer=
-shared-responsibility-provisions-under-the-affordable-care-act=23Making=22=
>Click here</a> for more information from the IRS=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 <a href=3D=22https=
://www=2Ehr360=2Ecom/Health-Care-Reform/Pay-or-Play=2Easpx=22>=26quot;Pay=
 or Play=26quot; (Employer Shared Responsibility)</a> section for more on=
 pay or play compliance=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 styl=
e=3D=22padding-top: 9px; mso-line-height-rule: exactly; -ms-text-size-adj=
ust: 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=22=
600=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=22mcnTextCon=
tentContainer Feature_Article_2=22 style=3D=22max-width: 100=25; min-widt=
h: 100=25; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rs=
pace: 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<t=
body>=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-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<h2 class=3D=22Feature_Article_2_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; l=
etter-spacing: normal; text-align: left;=22>Electronic Submissions of For=
m 300A Data Due by Dec=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_2_Body mcnTextCont=
ent=22 style=3D=22padding-top: 0; padding-right: 18px; padding-bottom: 9p=
x; padding-left: 18px; mso-line-height-rule: exactly; -ms-text-size-adjus=
t: 100=25; -webkit-text-size-adjust: 100=25; word-break: break-word; colo=
r: =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=22rig=
ht=22 src=3D=22https://www=2Ehr360=2Ecom/images/newsletter/factory-worker=
-computer=2Ejpg=22 style=3D=22border-width: 0px; border-style: solid; mar=
gin: 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 federal Occupatio=
nal Safety and Health Administration (OSHA) has finalized <b>December 15,=
 2017</b> as the date by which certain employers are required to electron=
ically submit data from their 2016 Forms 300A to OSHA=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><b>Who Must Comply?</b><br />=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09By December 15, 2017, the following establishments=26mdash;if=
 currently required to comply with <a href=3D=22https://www=2Eosha=2Egov/=
recordkeeping/index=2Ehtml=22>OSHA=26=2339;s recordkeeping requirements</=
a>=26mdash;are required to electronically submit data from their 2016 For=
ms 300A to OSHA:</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>Establishments with <b>250 or more employees</b=
>; and</li>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<li styl=
e=3D=22 ;line-height:18px;=22>Establishments in <a href=3D=22https://www=2E=
osha=2Egov/recordkeeping/NAICScodesforelectronicsubmission=2Epdf=22>certa=
in designated industries</a> with <b>20-249 employees</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><b>How=
ever, according to OSHA, establishments in California, Maryland, Minnesot=
a, South Carolina, Utah, Washington, and Wyoming are not yet required to =
submit data</b>=2E Establishments located in these and other OSHA <a href=
=3D=22https://www=2Eosha=2Egov/dcsp/osp/=22>=26quot;State Plan=26quot; st=
ates</a> should check with their states for the latest requirements=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>Where Do I Submit the Data? </b><br />=0D=0A=09=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09Covered establishments must submit=
 the required data through OSHA=26=2339;s online <a href=3D=22https://www=
=2Eosha=2Egov/injuryreporting/index=2Ehtml=22>Injury Tracking Application=
</a>=2E<a name=3D=22_msoanchor_3=22></a></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><excludet=
ext class=3D=22excludeTextStyle=22>Check out our <a href=3D=22https://www=
=2Ehr360=2Ecom/Workers-Safety-OSHA/Recordkeeping/Electronic-Recordkeeping=
-Requirement/=22>Electronic Recordkeeping Requirement</a> page for helpfu=
l FAQs on this requirement=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 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_3=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_3_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>New Guidance on=26nbsp;=
QSEHRAs Released</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; 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=22line-height: 18px;=22><img align=3D=22right=22 src=
=3D=22https://www=2Ehr360=2Ecom/images/newsletter/woman-working-at-cafe=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 IRS has released guidance fur=
ther clarifying the rules regulating qualified small employer health reim=
bursement arrangements (QSEHRAs)=2E QSEHRAs=26mdash;which are health reim=
bursement arrangements exempt from the Affordable Care Act=26=2339;s mark=
et reforms=26mdash;may be offered by employers with <b>fewer than 50 full=
-time equivalent employees that do not offer a group health plan to any o=
f its employees</b> to reimburse employees for medical expenses, <strong>=
including individual health insurance policy premiums</strong>=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>Guidance Highlights</b><br />=0D=0A=09=09=09=09=09=09=09=
=09=09=09=09=09=09=09=09Highlights of the guidance are 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>Written Notice Deadline</b>: An employer that provides a QSEHRA du=
ring 2017 or 2018 must generally furnish its initial written notice to it=
s eligible employees by the later of (a) <b>February 19, 2018, <u>or</u><=
/b> (b) 90 days before the first day of the plan year of the QSEHRA=2E <b=
>Q=26amp;A =2338 of the guidance explains what information must be includ=
ed in the notice</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><b>=26quot;Same Terms=26qu=
ot; Requirement</b>: Employers are required to provide the QSEHRA on the =
<b>same terms</b> to all eligible employees=2E However, the guidance stat=
es that QSEHRA payments or reimbursements <b>may vary</b> based on the <b=
>age of covered individuals <u>or</u> the number of individuals covered</=
b> in accordance with the variation in the price of an insurance policy i=
n a relevant individual health insurance market=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>Form W-2 =26amp; PCORI Requirements</b>: An employee=26=2339;s permit=
ted benefit under a QSEHRA must be reported in box 12 of his or her Form =
W-2 using code FF=2E In addition, QSEHRA sponsors are subject to the <a h=
ref=3D=22https://www=2Eirs=2Egov/newsroom/patient-centered-outcomes-resea=
rch-institute-fee=22>Patient-Centered Outcome Research Institute (PCORI) =
fee</a>, which generally requires them to file Form 720, <i>Quarterly Fed=
eral Excise Tax Return</i>, annually by July 31 of the year following the=
 last day of the plan 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-height:18px;=22><a href=3D=22https://www=2Eirs=2Egov=
/pub/irs-drop/n-17-67=2Epdf=22>Click here</a> to read the IRS guidance 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><excludetext class=3D=22excludeTe=
xtStyle=22>For more on QSEHRAs, please visit=26nbsp;our new <a href=3D=22=
https://www=2Ehr360=2Ecom/Employee-Benefits/HSAs-FSAs-and-Other-Tax-Favor=
ed-Plans/QSEHRAs=2Easpx=22>Qualified Small Employer HRAs (QSEHRAs)</a> pa=
ge=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<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_4=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_4_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>How Hiring Holida=
y Help Impacts =26=2339;Pay or Play=26=2339; Compliance</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_4_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/holiday-tree-sales=2Ejpg=22 style=3D=22border-width: 0px; bo=
rder-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=
>Employers that hire seasonal workers this holiday season are reminded th=
at there is an exception when measuring workforce size to determine wheth=
er they are an applicable large employer (ALE) subject to the Affordable =
Care Act=26=2339;s employer shared responsibility (=26quot;pay or play=26=
quot;) and corresponding information reporting provisions=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-heig=
ht:18px;=22><b>Seasonal Worker Exception</b><br />=0D=0A=09=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09If an employer=26=2339;s workforce exceeds 50 =
full-time employees (including full-time equivalent employees) <b>for 120=
 days or less (or 4 calendar months) during the preceding calendar year</=
b>, and the employees in excess of 50 who were employed during that perio=
d were seasonal workers, the employer is <b>not considered an ALE for the=
 current calendar year</b>=2E A seasonal worker for this purpose is an em=
ployee who performs labor or services on a seasonal basis (e=2Eg=2E, reta=
il workers employed exclusively during holiday seasons are seasonal worke=
rs)=2E</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p sty=
le=3D=22 ;line-height:18px;=22><b>Seasonal Worker Versus Seasonal Employe=
e</b><br />=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09While the t=
erms =26quot;seasonal worker=26quot;=26nbsp;and =26quot;seasonal employee=
=26quot;=26nbsp;are both used in the pay or play provisions, <b>only the =
term =26quot;seasonal worker=26quot;=26nbsp;is relevant for determining w=
hether an employer is considered an ALE</b>=2E For this purpose, employer=
s may apply a reasonable, good faith interpretation of the term =26quot;s=
easonal worker=2E=26quot;=26nbsp;For more information on the difference b=
etween a seasonal worker and a seasonal employee under pay or play, pleas=
e refer to <a href=3D=22https://www=2Eirs=2Egov/affordable-care-act/emplo=
yers/questions-and-answers-on-employer-shared-responsibility-provisions-u=
nder-the-affordable-care-act=22>IRS Pay or Play Q=26amp;A =2326</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>Check o=
ut our <a href=3D=22https://www=2Ehr360=2Ecom/Health-Care-Reform/Pay-or-P=
lay=2Easpx=22>=26quot;Pay or Play=26quot; (Employer Shared Responsibility=
)</a> section for additional details=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 BOD=
Y 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-ad=
just: 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 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=
_5=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_5_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>5 Tips for Office Holiday Party Planning</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<t=
r>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22Featu=
re_Article_5_Body mcnTextContent=22 style=3D=22padding-top: 0; padding-ri=
ght: 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=22 ;line-h=
eight:18px;=22>At many companies, the annual office holiday party is a ti=
me-honored tradition=2E <span style=3D=22background:white=22>Whether it</=
span>=26=2339;<span style=3D=22background:white=22>s big or small, lavish=
 or simple, your holiday party is a great opportunity to gather your empl=
oyees for recreation, motivation, team building, and recognition=2E Watch=
 the video below to learn some simple tips for making your company holida=
y party a success=2E </span></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://=
hr360=2Ewistia=2Ecom/medias/z0kt9hl1nx?wvideo=3Dz0kt9hl1nx=22><img alt=3D=
=225 Tips for Office Holiday Party Planning=22 height=3D=22270=22 src=3D=22=
https://embed-ssl=2Ewistia=2Ecom/deliveries/a8d48ddd95b1d28937e70d4210150=
d749e214740=2Ejpg?image_crop_resized=3D960x540=26amp;image_play_button=3D=
true=26amp;image_play_button_size=3D2x=26amp;image_play_button_color=3D8c=
c63fe0=22 width=3D=22480=22 /></a></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=22=
background:white=22>For more information on serving alcohol at company-sp=
onsored holiday parties, please read the U=2ES=2E Small Business Administ=
ration=26=2339;s </span><a href=3D=22https://www=2Esba=2Egov/blogs/tips-a=
void-company-sponsored-holiday-party-liability=22><span style=3D=22backgr=
ound:white=22>Tips to Avoid Company-Sponsored Holiday Party Liability</sp=
an></a><span style=3D=22background:white=22> blog entry=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=
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<=21-- END BODY CONTENT --></td>=0D=0A=09=09=09=09=09=09=09=09=09=09=09</=
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=5D--></td>=0D=0A=09=09=09=09=09=09=09=09=09<=21-- END TEMPLATE BODY -->=0D=
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h=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 va=
lign=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<table align=3D=22=
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: 100=25; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rsp=
ace: 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>=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=22mcnTextContent=22 style=3D=22padding-top: 0; padding=
-right: 0; padding-bottom: 0; padding-left: 0; mso-line-height-rule: exac=
tly; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; word=
-break: break-word; color: =23656565; font-family: sans-serif; font-size:=
 8pt; line-height: 150=25; text-align: center;=22 valign=3D=22top=22>=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22margin: 0 0 10px 0; pad=
ding: 0; mso-line-height-rule: exactly; -ms-text-size-adjust: 100=25; -we=
bkit-text-size-adjust: 100=25; color: =23656565; font-family: sans-serif;=
 font-size: 8pt; line-height: 150=25; text-align: center;=22><span style=3D=
=22font-size: 11pt;=22><strong>Newsletter provided by</strong>:<br />=0D=0A=
=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=09Westchester Benefit Group Inc=2E<br />=0D=0A=09=09=09=09=09=09=09=
=09=09=09=09=09500 Summit Lake Drive, Valhalla, NY 10595<br />=0D=0A=09=09=
=09=09=09=09=09=09=09=09=09=09(914) 747-5100<br />=0D=0A=09=09=09=09=09=09=
=09=09=09=09=09=09wbgbenefits=40westchesterbenefit=2Ecom<br />=0D=0A=09=09=
=09=09=09=09=09=09=09=09=09=09http://www=2Ewestchesterbenefit=2Ecom</span=
><br />=0D=0A=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<em>The content herein is provided for general in=
formation purposes only, and does not constitute=26nbsp;legal, tax, or ot=
her advice or opinions on any matters=2E This information has been taken =
from sources which we believe to be reliable, but there is no guarantee a=
s to its accuracy=2E</em></p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
=09<p style=3D=22margin: 10px 0; padding: 0; mso-line-height-rule: exactl=
y; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; color:=
 =23656565; font-family: sans-serif; font-size: 8pt; line-height: 150=25;=
 text-align: center;=22>Copyright =26copy; <span class=3D=22Date_Current_=
Year=22>2017</span> HR 360, Inc=2E=26nbsp;All rights reserved=2E</p>=0D=0A=
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endif=5D--></td>=0D=0A=09=09=09=09=09=09=09=09</tr>=0D=0A=09=09=09=09=09=09=
=09</tbody>=0D=0A=09=09=09=09=09=09</table>=0D=0A=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--><=
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--=5Bif gte mso 9=5D>=0D=0A=09=09=09=09=09=09</td>=0D=0A=09=09=09=09=09=09=
</tr>=0D=0A=09=09=09=09=09=09</table>=0D=0A=09=09=09=09=09=09<=21=5Bendif=
=5D--><=21-- // END TEMPLATE --></center>=0D=0A<p>=A0</p>=0D=0A<table wid=
th=3D=22100=25=22>=0D=0A    <tr>=0D=0A        <td align=3D=22left=22 vali=
gn=3D=22top=22>=0D=0A            <p style=3D=22font-size: 9px; font-famil=
y: Arial,Helvetica,sans-serif;=22>=0D=0A                Sent to : <a href=
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