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From: "Westchester Benefit Group, Inc." <wbgbenefits@westchesterbenefit.com> 
To: "DAVID@TRANSOCEAN.COM" <DAVID@TRANSOCEAN.COM>
Date: Tue, 02 Jan 2018 08:30:37 -0500
Subject: Forms 1095 Due to Employees by Jan. 31 - Your Monthly
 Newsletter
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 Content preview:  Your Monthly Newsletter from Westchester Benefit Group Inc.
    Monthly Newsletter by Westchester Benefit Group Inc. January 2018 Forms 1095
    Due to Employees by March 2nd [...] 
 
 Content analysis details:   (-0.8 points, 3.0 required)
 
  pts rule name              description
 ---- ---------------------- --------------------------------------------------
  0.0 URIBL_BLOCKED          ADMINISTRATOR NOTICE: The query to URIBL was blocked.
                             See
                             http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block
                              for more information.
                             [URIs: westchesterbenefit.com]
  0.0 T_SPF_TEMPERROR        SPF: test of record failed (temperror)
 -1.9 BAYES_00               BODY: Bayes spam probability is 0 to 1%
                             [score: 0.0000]
  0.0 HTML_MESSAGE           BODY: HTML included in message
  0.7 MIME_HTML_ONLY         BODY: Message only has text/html MIME parts
  0.1 DKIM_SIGNED            Message has a DKIM or DK signature, not necessarily valid
 -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
  0.0 T_MONEY_PERCENT        X% of a lot of money for you
X-Spam-Flag: NO

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exactly; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; =
padding-right: 22px; padding-left: 22px; background-color: =23FFFFFF; pad=
ding-top: 32px; padding-bottom: 32px;=22 valign=3D=22top=22>=0D=0A=09=09=09=
=09=09=09=09=09=09<table border=3D=220=22 cellpadding=3D=220=22 cellspaci=
ng=3D=220=22 class=3D=22mcnImageBlock=22 style=3D=22min-width: 100=25; bo=
rder-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; -m=
s-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 width=3D=
=22100=25=22>=0D=0A=09=09=09=09=09=09=09=09=09=09<tbody class=3D=22mcnIma=
geBlockOuter=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09<tr class=3D=22mcn=
TextBlockInner=22><=21--Header_Start-->=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09<td align=3D=22center=22 bgcolor=3D=22=23ffffff=22 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=3D201811102944=
=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>January 2018</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>Forms 10=
95 Due to Employees by March 2nd</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>Employers=
 subject to the Affordable Care Act=26=2339;s (ACA) information reporting=
 requirements are reminded that the deadline to furnish Forms 1095-B and =
1095-C are quickly approaching=2E The reporting deadlines in 2018 are for=
 reporting information on the 2017 calendar year, and 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:18=
px;=22><b>Applicable large employers (ALEs)</b>=26mdash;generally those w=
ith <b>50 or more full-time employees</b>, including full-time equivalent=
s=26mdash;must furnish a <a href=3D=22https://www=2Eirs=2Egov/uac/About-F=
orm-1095-C=22>Form 1095-C</a> to all full-time employees by <b>March 2, 2=
018</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>Self-insuring employers that are not=
 considered ALEs</b>, and <a href=3D=22https://www=2Eirs=2Egov/affordable=
-care-act/employers/information-reporting-by-providers-of-minimum-essenti=
al-coverage=22>other parties that provide minimum essential coverage</a>,=
 must furnish a <a href=3D=22https://www=2Eirs=2Egov/forms-pubs/about-for=
m-1095-b=22>Form 1095-B</a> to responsible individuals (which may be the =
primary insured, employee, former employee, or other related person named=
 on the application) by <b>March 2, 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 style=3D=22 ;line-height:18px;=22><excludetext class=
=3D=22excludeTextStyle=22>For more on employer information reporting requ=
irements, check out our comprehensive section on <a href=3D=22https://www=
=2Ehr360=2Ecom/Health-Care-Reform/Information-Reporting=2Easpx=22>Informa=
tion Reporting</a>=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--=5B=
if mso=5D>=0D=0A=09=09=09=09<table align=3D=22left=22 border=3D=220=22 ce=
llspacing=3D=220=22 cellpadding=3D=220=22 width=3D=22100=25=22 style=3D=22=
width: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>EEOC Releases Guidance on Wor=
kplace Harassment Prevention</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/Workplace-Hara=
ssment-Prevention=2Ejpg=22 style=3D=22border-width: 0px; border-style: so=
lid; 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 U=2ES=2E=
 Equal Employment Opportunity Commission recently issued <i>Promising Pra=
ctices for Preventing Harassment</i>, a guidance document that contains h=
arassment prevention recommendations for employers in four broad categori=
es:</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-hei=
ght:18px;=22>Leadership and accountability;</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>Harassme=
nt policies;</li>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<l=
i style=3D=22 ;line-height:18px;=22>Harassment complaint systems; and</li=
>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<li style=3D=22 ;l=
ine-height:18px;=22>Harassment training=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 each=26nbsp;category=
, the guidance lists numerous actions employers can take=2E Recommended a=
ctions include, for=26nbsp;example:</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>Allocating sufficient resourc=
es for effective harassment prevention strategies;</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=
>Crafting an unequivocal statement that harassment based on, at a minimum=
, any legally protected characteristic, is prohibited; 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:18=
px;=22>Conducting regular, interactive, and comprehensive harassment prev=
ention training for all employees=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<div style=3D=22 ;line-height:18px;=22>The document states that whi=
le the practices it discusses are not legal requirements under federal em=
ployment discrimination laws, they may enhance compliance efforts=2E</div=
>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22 =
;line-height:18px;=22>To read the guidance document, <a href=3D=22https:/=
/www=2Eeeoc=2Egov/eeoc/publications/promising-practices=2Ecfm=22>click he=
re</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=22excludeTextStyl=
e=22>For more information on compliance issues concerning discrimination =
in the workplace, please visit our <a href=3D=22https://www=2Ehr360=2Ecom=
/Human-Resources/Discrimination/Introduction-to-Discrimination=2Easpx=22>=
Discrimination</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 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>IRS Announces 2018 Stan=
dard Mileage Rates</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 st=
yle=3D=22padding-top: 0; padding-right: 18px; padding-bottom: 9px; paddin=
g-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<p style=3D=22line-height: 18px;=22><img align=3D=22right=22 =
src=3D=22https://www=2Ehr360=2Ecom/images/newsletter/car-milage-rates=2Ej=
pg=22 style=3D=22border-width: 0px; border-style: solid; margin: 5px; flo=
at: 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 Internal Revenue Service (IRS=
) has issued the 2018 optional standard mileage rates used to calculate t=
he deductible costs of operating an automobile for business, charitable, =
or medical=26nbsp;purposes=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>2018 Standard Mile=
age Rates</b><br />=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09Beg=
inning on <b>January 1, 2018</b>, the standard mileage rates for the use =
of a car, van, pickup, or panel truck=26nbsp;will be:</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>54=2E5 cent=
s per mile for all business miles driven (up 1 cent from 2017)</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>18 cents per mile driven for medical=26nbsp;purposes (up 1 c=
ent from 2017)</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>14 cents per mile driven in service=
 of charitable organizations (unchanged from 2017)</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>Taxpayers al=
ways have the option of calculating the actual costs of using their vehic=
le rather than using the standard mileage rates=2E</b></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>IRS <a href=3D=22https://www=2Eirs=2Egov/pub/irs-drop/n-18-03=2Epdf=
=22>Notice 2018-03</a> contains additional information about mileage rate=
s=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>=
For more on employer-provided transportation benefits, please see our sec=
tion on <a href=3D=22https://www=2Ehr360=2Ecom/Employee-Benefits/Fringe-B=
enefits/Introduction-to-Fringe-Benefits=2Easpx=22>Fringe Benefits</a>=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_4=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_4_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>Small Business Health C=
are Tax Credit Form 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_4_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/small-business=
-health=2Ejpg=22 style=3D=22border-width: 0px; border-style: solid; margi=
n: 5px; float: right;=22 /></p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09<p style=3D=22 ;line-height:18px;=22>The IRS has released =
Form 8941, <i>Credit for Small Employer Health Insurance Premiums</i>, an=
d related instructions, for tax year 2017=2E Eligible small employers use=
 this form to figure the credit for health insurance premiums under the S=
mall Business Health Care Tax Credit=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 <a hr=
ef=3D=22https://www=2Eirs=2Egov/affordable-care-act/employers/small-busin=
ess-health-care-tax-credit-and-the-shop-marketplace=22>Small Business Hea=
lth Care Tax Credit</a> is designed to encourage small businesses and tax=
-exempt employers to offer health insurance coverage to their employees=2E=
 Among other requirements, an employer may be eligible for the credit for=
 tax year 2017 if:</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>It had <b>fewer than 25 full-time equivalent=
 employees</b> for the tax year;</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>It paid <b>at lea=
st 50=25 of the premium cost </b>for single health care coverage for each=
 employee;</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 average annual wages of its employe=
es for the year were <b>less than =2453,000</b>; and</li>=0D=0A=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09=09<li style=3D=22 ;line-height:18px;=22=
>It paid premiums on behalf of employees <b>enrolled in a qualified healt=
h plan</b> offered through a <span style=3D=22text-decoration:none=22><sp=
an style=3D=22text-underline:none=22>Small Business Health Options Progra=
m (SHOP) Marketplace</span></span> (or qualifies for an exception to this=
 requirement)=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>Note: Employers in Hawaii cannot claim this cre=
dit for insurance premiums paid for health plan years beginning after 201=
6=2E</b></p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p s=
tyle=3D=22 ;line-height:18px;=22><a href=3D=22https://www=2Eirs=2Egov/for=
ms-pubs/form-8941-credit-for-small-employer-health-insurance-premiums=22>=
Click here</a> to review Form 8941 and its 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><excludetext class=3D=22excludeTextStyle=22>Our <a href=3D=22htt=
ps://www=2Ehr360=2Ecom/Health-Care-Reform/Small-Business-Tax-Credit=2Easp=
x=22>Small Business Health Care Tax Credit</a> section provides additiona=
l details regarding the credit=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</tbo=
dy>=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 CONT=
ENT --></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 cl=
ass=3D=22mcnTextBlockInner=22 style=3D=22padding-top: 9px; mso-line-heigh=
t-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=
<table align=3D=22left=22 border=3D=220=22 cellpadding=3D=220=22 cellspac=
ing=3D=220=22 class=3D=22mcnTextContentContainer Feature_Article_5=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_=
5_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>10 Employee Retention Resolutions for 2018</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; -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-height:18px;=22=
><span style=3D=22background:white=22>With a new year upon us, your atten=
tion is likely focused on setting financial and productivity goals for yo=
ur business=2E As you plan, make sure to look at one area you may have ov=
erlooked: employee retention=2E Employee retention has a huge impact on y=
our bottom line, and now is a great time to make some employee retention =
resolutions that will pay off all year long=2E Watch the video below to l=
earn 10 key employee retention resolutions for 2018=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-heig=
ht:18px;=22><a href=3D=22https://hr360=2Ewistia=2Ecom/medias/26o5f6fqaf?w=
video=3D26o5f6fqaf=22><img alt=3D=2210 Employee Retention Resolutions=22 =
height=3D=22270=22 src=3D=22https://embed-ssl=2Ewistia=2Ecom/deliveries/9=
ed5693eed1148bb897df50eccd5e95665d634bb=2Ejpg?image_crop_resized=3D960x54=
0=26amp;image_play_button=3Dtrue=26amp;image_play_button_size=3D2x=26amp;=
image_play_button_color=3D8cc63fe0=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-heig=
ht:18px;=22>For more on employee retention, check out our <a href=3D=22ht=
tps://www=2Ehr360=2Ecom/human-resources=22>Human Resources</a> section=2E=
</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<hr /></td>=0D=
=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>=0D=0A=09=09=09=09=09=09=
=09=09=09=09=09=09=09</tbody>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09</=
table>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09<=21--=5Bif mso=5D>=0D=0A=
=09=09=09=09</td>=0D=0A=09=09=09=09<=21=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=5Ben=
dif=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</tbody>=0D=0A=09=09=09=09=
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margin: 0 0 10px 0; padding: 0; mso-line-height-rule: exactly; -ms-text-s=
ize-adjust: 100=25; -webkit-text-size-adjust: 100=25; color: =23656565; f=
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center;=22><span style=3D=22font-size: 11pt;=22><strong>Newsletter provid=
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=09=09=09=09=09=09=09=09=09=09=09=09Westchester Benefit Group Inc=2E<br /=
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a, 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=40westchester=
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westchesterbenefit=2Ecom</span><br />=0D=0A=09=09=09=09=09=09=09=09=09=09=
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; mso-line-height-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-te=
xt-size-adjust: 100=25; color: =23656565; font-family: sans-serif; font-s=
ize: 8pt; line-height: 150=25; text-align: center;=22>Copyright =26copy; =
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=09=09=09=09<=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=
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e>=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--><=21--=5Bif mso=5D>=0D=0A=09=09=09=09</tr>=0D=
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endif=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</tr>=0D=0A=09=
</tbody>=0D=0A</table>=0D=0A<=21--=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=
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