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From: "Westchester Benefit Group, Inc." <wbgbenefits@westchesterbenefit.com> 
To: "DAVID@TRANSOCEAN.COM" <DAVID@TRANSOCEAN.COM>
Date: Thu, 01 Feb 2018 16:01:07 -0500
Subject: IRS Releases New Income Tax Withholding Tables - Your Monthly
 Newsletter
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 Content preview:  Your Monthly Newsletter from Westchester Benefit Group Inc.
    Monthly Newsletter by Westchester Benefit Group Inc. February 2018 IRS Releases
    New Income Tax Withholding Tables [...] 
 
 Content analysis details:   (-0.8 points, 3.0 required)
 
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                             [URIs: wistia.com]
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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=3D201813012194=
5=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>February 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>IRS Rele=
ases New Income Tax Withholding Tables</h2>=0D=0A=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09=09</td>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=
</tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22Feature_Article_1_Body mc=
nTextContent=22 style=3D=22padding-top: 0; padding-right: 18px; padding-b=
ottom: 9px; padding-left: 18px; mso-line-height-rule: exactly; -ms-text-s=
ize-adjust: 100=25; -webkit-text-size-adjust: 100=25; word-break: break-w=
ord; color: =2343404D; font-family: sans-serif; font-size: 12pt; line-hei=
ght: 150=25; text-align: left;=22 valign=3D=22top=22>=0D=0A=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09<p style=3D=22line-height: 18px;=22><img al=
ign=3D=22right=22 src=3D=22https://www=2Ehr360=2Ecom/images/newsletter/ta=
x-headache=2Ejpg=22 style=3D=22border-width: 0px; border-style: solid; ma=
rgin: 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 Internal Reven=
ue Service (IRS) has released IRS Notice 1036, <i>Early Release Copies of=
 the 2018 Percentage Method Tables for Income Tax Withholding</i>=2E The =
notice updates the income tax withholding tables for 2018, reflecting cha=
nges made by the Tax Cuts and Jobs Act=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>Employ=
ers should begin using the 2018 withholding tables as soon as possible, b=
ut not later than February 15, 2018</b>=2E The new withholding tables are=
 designed to work with the Forms W-4 that workers have already filed with=
 their employers=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/forms-pubs/about-notice-1036=22>Click here</a> to read IRS Notice =
1036=2E</p>=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>For additional tax information, please vi=
sit our section on <a href=3D=22https://www=2Ehr360=2Ecom/Resource-Center=
/Federal-Laws/Employer-Tax-Laws/Introduction-to-Employer-Tax-Laws=2Easpx=22=
>Employer Tax Laws</a>=2E</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09<hr /></td>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09</=
tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09</tbody>=0D=0A=09=09=09=09=
=09=09=09=09=09=09=09=09</table>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=
<=21--=5Bif mso=5D>=0D=0A=09=09=09=09</td>=0D=0A=09=09=09=09<=21=5Bendif=5D=
--><=21--=5Bif mso=5D>=0D=0A=09=09=09=09</tr>=0D=0A=09=09=09=09</table>=0D=
=0A=09=09=09=09<=21=5Bendif=5D--></td>=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09</tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09<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; -w=
ebkit-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--=5Bi=
f 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 cel=
lpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22mcnTextContentContain=
er Feature_Article_2=22 style=3D=22max-width: 100=25; min-width: 100=25; =
border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; =
-ms-text-size-adjust: 100=25; -webkit-text-size-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-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text-si=
ze-adjust: 100=25; word-break: break-word; color: =2343404D; font-family:=
 sans-serif; font-size: 12pt; line-height: 150=25; text-align: left;=22 v=
align=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; letter-spac=
ing: normal; text-align: left;=22>Reminder: Post OSHA Form 300A Starting =
Feb=2E 1</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/Fallen-Worker=2Ejpg=22 style=3D=22=
border-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 recordkeeping requirement=
s of the federal Occupational Safety and Health Act (OSH Act) are reminde=
d to post their 2017 OSHA Form 300A, <i>Summary of Work-Related Injuries =
and Illnesses,</i> from <b>February 1=26ndash;April 30, 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 ;lin=
e-height:18px;=22>OSHA Form 300A lists the total number of job-related in=
juries and illnesses that occurred during the previous year, and <strong>=
must be posted</strong> <b>even if no work-related injuries or illnesses =
occurred during the year</b>=2E It should be displayed in a common area w=
here notices to employees are usually posted so that employees are aware =
of the injuries and illnesses occurring in the workplace=2E In addition, =
a company executive must certify that he or she has examined the employer=
=26=2339;s OSHA Form 300, <i>Log of Work-Related Injuries and Illnesses</=
i>, and that he or she reasonably believes=26mdash;based on his or her kn=
owledge of the process by which the information was recorded=26mdash;that=
 the OSHA Form 300A is correct and complete=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=
 more information on the OSHA Form 300A requirement, please <a href=3D=22=
https://www=2Eosha=2Egov/recordkeeping/index=2Ehtml=22>click here</a><spa=
n style=3D=22color:=23666666=22>=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>To rea=
d more about worker safety and health, please visit our <a href=3D=22http=
s://www=2Ehr360=2Ecom/Safety-Wellness/=22>Safety =26amp; Wellness</a> sec=
tion=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 m=
so=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; ms=
o-line-height-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text-s=
ize-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 ce=
llpadding=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=22=
0=22 cellspacing=3D=220=22 class=3D=22mcnTextContentContainer Feature_Art=
icle_3=22 style=3D=22max-width: 100=25; min-width: 100=25; border-collaps=
e: 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 class=3D=22mcnTextContent=22 style=3D=22padding-top: 0; padd=
ing-right: 18px; padding-bottom: 9px; padding-left: 18px; mso-line-height=
-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 1=
00=25; word-break: break-word; color: =2343404D; font-family: sans-serif;=
 font-size: 12pt; line-height: 150=25; text-align: left;=22 valign=3D=22t=
op=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<h2 class=3D=22F=
eature_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>What Employers Need to Know About ACA Reporting in =
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_3_Body mcnTextContent=22 style=3D=22paddin=
g-top: 0; padding-right: 18px; padding-bottom: 9px; padding-left: 18px; m=
so-line-height-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text-=
size-adjust: 100=25; word-break: break-word; color: =2343404D; font-famil=
y: 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/ACA-paperwork=2Ejpg=22 style=3D=22=
border-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>Under the Affordable Care Act, <b>applicable large=
 employers</b> (ALEs)=26mdash;generally those with <b>at least 50 full-ti=
me employees</b>, including full-time equivalent employees, in the preced=
ing calendar year=26mdash;must report certain information to their full-t=
ime employees and the Internal Revenue Service (IRS) about the health car=
e coverage they have offered (if any)=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>With dead=
lines for 2017 reporting just a few weeks away, ALEs should begin thinkin=
g about these five information reporting facts:</p>=0D=0A=0D=0A=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09<ol>=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>ALEs are required=
 to furnish a=26nbsp;<a href=3D=22https://www=2Eirs=2Egov/forms-pubs/abou=
t-form-1095-c=22>Form 1095-C</a> to each of their=26nbsp;<b>full-time emp=
loyees</b> by <b>March 2, 2018</b>=2E<b> </b></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>ALEs =
must file Forms 1095-C, accompanied by the transmittal <a href=3D=22https=
://www=2Eirs=2Egov/forms-pubs/about-form-1094-c=22>Form 1094-C</a>, <b>wi=
th the IRS</b> no later than <b>February 28, 2018 </b>(or April 2, 2018, =
if filing electronically)=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-insured ALEs </=
b>must also report via Forms 1094-C and 1095-C=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>AL=
Es that file<b> 250 or more Forms 1095-C </b>must file them <b>electronic=
ally</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>ALEs can find a complete list of infor=
mation reporting resources at the IRS=26=2339;s <a href=3D=22https://www=2E=
irs=2Egov/affordable-care-act/employers/aca-information-center-for-applic=
able-large-employers-ales=22>Information Center for Applicable Large Empl=
oyers</a>=2E</li>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</ol>=
=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>Check out our <a href=3D=22https://www=2Ehr360=2Ecom=
/Health-Care-Reform/Information-Reporting=2Easpx=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--=5Bif mso=5D>=0D=0A=09=09=
=09=09</td>=0D=0A=09=09=09=09<=21=5Bendif=5D--><=21--=5Bif mso=5D>=0D=0A=09=
=09=09=09</tr>=0D=0A=09=09=09=09</table>=0D=0A=09=09=09=09<=21=5Bendif=5D=
--><=21-- END BODY CONTENT --></td>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
</tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09=09=
=09=09=09=09=09<td class=3D=22mcnTextBlockInner=22 style=3D=22padding-top=
: 9px; mso-line-height-rule: exactly; -ms-text-size-adjust: 100=25; -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_4=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_4_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>DOL Adopts New Test for FLSA Applicability=
 to Interns</h2>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>=0D=
=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>=0D=0A=09=09=09=09=09=09=
=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09<td class=3D=22Feature_Article_4_Body mcnTextContent=22 style=3D=22=
padding-top: 0; padding-right: 18px; padding-bottom: 9px; padding-left: 1=
8px; 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: le=
ft;=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=22=
https://www=2Ehr360=2Ecom/images/newsletter/internship-cooking=2Ejpg=22 s=
tyle=3D=22border-width: 0px; border-style: solid; margin: 5px; float: rig=
ht;=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 Department of Labor (DOL) =
has adopted the <b>primary beneficiary test</b> for determining whether i=
nterns of for-profit employers count as employees under the federal Fair =
Labor Standards Act (FLSA)=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 FLSA requires for=
-profit employers to pay employees for their work=2E Interns and students=
, however, may not be =26quot;employees=26quot; under the FLSA=26mdash;in=
 which case the FLSA does not require compensation for their work=2E In r=
uling on FLSA cases, courts have previously used the primary beneficiary =
test to examine the =26quot;economic reality=26quot; of the intern-employ=
er relationship to determine which party is the =26quot;primary beneficia=
ry of the relationship=2E=26quot; On January 5, 2018, the DOL announced i=
ts adoption of the primary beneficiary test for purposes of its enforceme=
nt of the FLSA=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 primary beneficiary test incl=
udes the following seven factors:</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09=09<ol>=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 extent to which the inter=
n and the employer clearly understand that there is no expectation of com=
pensation=2E Any promise of compensation, express or implied, suggests th=
at the intern is an employee=26mdash;and vice versa=2E</li>=0D=0A=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09<li style=3D=22 ;line-height:18px;=
=22>The extent to which the internship provides training that would be si=
milar to that which would be given in an educational environment, includi=
ng the clinical and other hands-on training provided by educational insti=
tutions=2E</li>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<li =
style=3D=22 ;line-height:18px;=22>The extent to which the internship is t=
ied to the intern=26=2339;s formal education program by integrated course=
work or the receipt of academic credit=2E</li>=0D=0A=09=09=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09<li style=3D=22 ;line-height:18px;=22>The exte=
nt to which the internship accommodates the intern=26=2339;s academic com=
mitments by corresponding to the academic calendar=2E</li>=0D=0A=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09<li style=3D=22 ;line-height:18px;=
=22>The extent to which the internship=26=2339;s duration is limited to t=
he period in which the internship provides the intern with beneficial lea=
rning=2E</li>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<li st=
yle=3D=22 ;line-height:18px;=22>The extent to which the intern=26=2339;s =
work complements, rather than displaces, the work of paid employees while=
 providing significant educational benefits to the intern=2E</li>=0D=0A=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<li style=3D=22 ;line-height=
:18px;=22>The extent to which the intern and the employer understand that=
 the internship is conducted without entitlement to a paid job at the con=
clusion of the internship=2E</li>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09</ol>=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>If analysis of these circumstances rev=
eals that an intern=26nbsp;is an employee, then he or she is entitled to =
both minimum wage and overtime pay under the FLSA=2E</p>=0D=0A=0D=0A=09=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-height:18px;=22=
><a href=3D=22https://www=2Edol=2Egov/whd/regs/compliance/whdfs71=2Ehtm=22=
>Click here</a> for more on the primary beneficiary test=2E</p>=0D=0A=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-height:=
18px;=22>To learn more about employee compensation, please visit our sect=
ion on <a href=3D=22https://www=2Ehr360=2Ecom/Human-Resources/Employee-Pa=
y-Exempt-and-Non-Exempt/Employee-Compensation=2Easpx=22>Employee Pay</a>=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=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--=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:10=
0=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 s=
tyle=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=22mcnTextContentCont=
ainer Feature_Article_5=22 style=3D=22max-width: 100=25; min-width: 100=25=
; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt=
; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 widt=
h=3D=22100=25=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09<tbody>=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09=09=
=09=09=09=09=09=09=09=09<td class=3D=22mcnTextContent=22 style=3D=22paddi=
ng-top: 0; padding-right: 18px; padding-bottom: 9px; padding-left: 18px; =
mso-line-height-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text=
-size-adjust: 100=25; word-break: break-word; color: =2343404D; font-fami=
ly: sans-serif; font-size: 12pt; line-height: 150=25; text-align: left;=22=
 valign=3D=22top=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<h=
2 class=3D=22Feature_Article_5_Title=22 style=3D=22display: block; margin=
: 0; padding: 0; color: =233F3A38; font-family: sans-serif; font-size: 18=
pt; font-style: normal; font-weight: bold; line-height: 125=25; letter-sp=
acing: normal; text-align: left;=22>5 Must-Do=26=2339;s for Employee Orie=
ntation</h2>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>=0D=0A=09=09=09=09=09=09=09=
=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=
=09<td class=3D=22Feature_Article_5_Body mcnTextContent=22 style=3D=22pad=
ding-top: 0; padding-right: 18px; padding-bottom: 9px; padding-left: 18px=
; mso-line-height-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-te=
xt-size-adjust: 100=25; word-break: break-word; color: =2343404D; font-fa=
mily: sans-serif; font-size: 12pt; line-height: 150=25; text-align: left;=
=22 valign=3D=22top=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=
<p style=3D=22 ;line-height:18px;=22><span style=3D=22background:white=22=
>Employee orientation is an important piece of HR and employee management=
=2E A formal orientation is essential to setting a new hire up for succes=
s and helping your company maintain the corporate image and values you po=
rtrayed during the interview process=2E Employee orientation can also be =
designed for current staffers who are being promoted to a new position wi=
thin the company and need a similar type of program=2E Learn the must-do<=
/span>=26=2339;<span style=3D=22background:white=22>s for employee orient=
ation in the video below=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=22ht=
tps://hr360=2Ewistia=2Ecom/medias/r54x2nuajv?wvideo=3Dr54x2nuajv=22><img =
alt=3D=225 Must-Do=27s for Employee Orientation=22 height=3D=22270=22 src=
=3D=22https://embed-ssl=2Ewistia=2Ecom/deliveries/e698227f58c822141ee8d4c=
4e50b5321fccd3675=2Ejpg?image_crop_resized=3D960x540=26amp;image_play_but=
ton=3Dtrue=26amp;image_play_button_size=3D2x=26amp;image_play_button_colo=
r=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-height:18px;=22>For more =
on employee orientation, check out our <a href=3D=22https://www=2Ehr360=2E=
com/Recruitment-and-Hiring/New-Employees/Onboarding/Onboarding/Onboarding=
=2Easpx=22>Onboarding</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=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</tbody>=0D=0A=09=09=09=09=09=09=09=09=09</table>=0D=0A=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<=21-- END TEMPLATE BODY -->=0D=0A=09=09=09=09=09=09=09=
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