Return-Path: <wbgbenefits@westchesterbenefit.com>
Delivered-To: DAVID@TRANSOCEAN.COM
Received: from vps.transocean.com
	by vps.transocean.com with LMTP id 8L8GA6/5l1oMSgAAInt2oQ
	for <DAVID@TRANSOCEAN.COM>; Thu, 01 Mar 2018 05:01:35 -0800
Return-path: <wbgbenefits@westchesterbenefit.com>
Envelope-to: DAVID@TRANSOCEAN.COM
Delivery-date: Thu, 01 Mar 2018 05:01:35 -0800
Received: from mailer220.gate92.rs.smtp.com ([74.91.92.220]:51215)
	by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES256-GCM-SHA384:256)
	(Exim 4.89_1)
	(envelope-from <wbgbenefits@westchesterbenefit.com>)
	id 1erNpn-0004ws-UD
	for DAVID@TRANSOCEAN.COM; Thu, 01 Mar 2018 05:01:35 -0800
X-MSFBL: LvwHaZ0959aTryw/V8sipU1q/XCo2ouo9mEpfWy9rz4=|eyJnIjoiaHIzNjBzX2R
	lZGljYXRlZF9wb29sIiwiciI6IkRBVklEQHRyYW5zb2NlYW4uY29tIiwiYiI6Imh
	yMzYwc19kZWRpY2F0ZWRfcG9vbF83NF85MV85Ml8yMjAifQ==
Received: from [10.137.129.33] ([10.137.129.33:51600] helo=mtl-mtsp-c02-1.int.smtp)
	by mtl-mtsp-mta05-out2.smtp.com (envelope-from <wbgbenefits@westchesterbenefit.com>)
	(ecelerity 4.2.1.55028 r(Core:4.2.1.12)) with ESMTP
	id BE/CC-06000-679F79A5; Thu, 01 Mar 2018 13:00:38 +0000
Received: from 10.137.11.94 by Caffeine (mtl-mtsp-c02-1) with SMTP id
 0cf541af-4aa6-41c2-a5ea-85f215ac71a6 for DAVID@TRANSOCEAN.COM; 
 Thu, 01 Mar 2018 13:00:35 +0000 (UTC)
Received: from [162.250.10.5] ([162.250.10.5:55518] helo=HR360SEARCH)
	by mtl-mtsp-mta05-in2 (envelope-from <wbgbenefits@westchesterbenefit.com>)
	(ecelerity 4.1.0.46749 r(Core:4.1.0.4)) with ESMTPA
	id 9A/B1-06561-379F79A5; Thu, 01 Mar 2018 13:00:35 +0000
From: "Westchester Benefit Group, Inc." <wbgbenefits@westchesterbenefit.com> 
To: "DAVID@TRANSOCEAN.COM" <DAVID@TRANSOCEAN.COM>
Date: Thu, 01 Mar 2018 08:00:18 -0500
Subject: 2018 Federal Tax Withholding Guidance Released - Your Monthly
 Newsletter
MIME-Version: 1.0
Content-Type: text/html; charset=ISO-8859-1
Content-Transfer-Encoding: quoted-printable
X-Mailer: aspNetEmail ver 3.7.0.0
Message-ID: <HR360SEARCHa518b9ec49bd405f9478bcc5081da1f8@HR360SEARCH>
X-SMTPCOM-Tracking-Number: 0cf541af-4aa6-41c2-a5ea-85f215ac71a6
X-SMTPCOM-Sender-ID: 5001816
Feedback-ID: 5001816:SMTPCOM
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/simple; d=smtpsendmail.com; 
 i=@smtpsendmail.com; q=dns/txt; s=smtpcustomer; t=1519909236; h=From : 
 To : Date : Subject : MIME-Version : Content-Type : 
 Content-Transfer-Encoding : Message-ID : From : Date : Subject; 
 bh=BtV1rHHHLHZLk/gkqwZCmO1AGdeqRCKi8P9Dd5bTDgk=; 
 b=nzjJ1Gq0kHD1hukDW+BZwXVPLzLU7p8zMOIIGt7nP9m+7us4YwkDU30HyKt51mOlYGLm/7
 hBvmlZvlUeEcHTHgJca7cl4VV5uPqqxMWlMRkmeYF45P+EXLKiXuBFLggSW1fn3mkEw8aOgf
 EHbqICjNBN32eIljmcuJPpTu3GJ5VTHWu9qzKqAUTYD1obwOGTOnqW1wNHV2YZ08XpBv9GQy
 uyQJareSxiariVyIEFVR1wKj94+kCyO3nxNLZySeDxgve2iQrmX0N99zgt+nxAKTb4+2lSEE
 CXvAYQFi9at/FXO18d4+oFJmDVaqiQKXBg6F2wBbsSC/pAjQUX3ZKOIw==
X-Report-Abuse: SMTP.com is an email service provider. Our abuse team cares about your feedback. Please contact abuse@smtp.com for further investigation.
X-Spam-Status: No, score=-0.8
X-Spam-Score: -7
X-Spam-Bar: /
X-Ham-Report: Spam detection software, running on the system "vps.transocean.com",
 has NOT identified this incoming email as spam.  The original
 message has been attached to this so you can view it or label
 similar future email.  If you have any questions, see
 root\@localhost for details.
 
 Content preview:  Your Monthly Newsletter from Westchester Benefit Group Inc.
    Monthly Newsletter by Westchester Benefit Group Inc. March 2018 2018 Federal
    Tax Withholding Guidance Released [...] 
 
 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: dol.gov]
  0.0 T_SPF_TEMPERROR        SPF: test of record failed (temperror)
 -1.9 BAYES_00               BODY: Bayes spam probability is 0 to 1%
                             [score: 0.0067]
  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
X-Spam-Flag: NO

<style type=3D=22text/css=22>p =7B=0D=0A                margin: 10px 0;=0D=
=0A                padding: 0;=0D=0A            =7D=0D=0A=0D=0A          =
  table =7B=0D=0A                border-collapse: collapse;=0D=0A        =
    =7D=0D=0A=0D=0A            h1, h2, h3, h4, h5, h6 =7B=0D=0A          =
      display: block;=0D=0A                margin: 0;=0D=0A              =
  padding: 0;=0D=0A            =7D=0D=0A=0D=0A            img, a img =7B=0D=
=0A                border: 0;=0D=0A                height: auto;=0D=0A   =
             outline: none;=0D=0A                text-decoration: none;=0D=
=0A            =7D=0D=0A=0D=0A            body, =23bodyTable, =23bodyCell=
 =7B=0D=0A                height: 100=25;=0D=0A                margin: 0;=
=0D=0A                padding: 0;=0D=0A                width: 100=25;=0D=0A=
            =7D=0D=0A=0D=0A            =23outlook a =7B=0D=0A            =
    padding: 0;=0D=0A            =7D=0D=0A=0D=0A            img =7B=0D=0A=
                -ms-interpolation-mode: bicubic;=0D=0A            =7D=0D=0A=
=0D=0A            table =7B=0D=0A                mso-table-lspace: 0pt;=0D=
=0A                mso-table-rspace: 0pt;=0D=0A            =7D=0D=0A=0D=0A=
            =2EReadMsgBody =7B=0D=0A                width: 100=25;=0D=0A =
           =7D=0D=0A=0D=0A            =2EExternalClass =7B=0D=0A         =
       width: 100=25;=0D=0A            =7D=0D=0A=0D=0A            p, a, l=
i, td, blockquote =7B=0D=0A                mso-line-height-rule: exactly;=
=0D=0A            =7D=0D=0A=0D=0A                a=5Bhref=5E=3Dtel=5D, a=5B=
href=5E=3Dsms=5D =7B=0D=0A                    color: inherit;=0D=0A      =
              cursor: default;=0D=0A                    text-decoration: =
none;=0D=0A                =7D=0D=0A=0D=0A            p, a, li, td, body,=
 table, blockquote =7B=0D=0A                -ms-text-size-adjust: 100=25;=
=0D=0A                -webkit-text-size-adjust: 100=25;=0D=0A            =
=7D=0D=0A=0D=0A            =2EExternalClass, =2EExternalClass p, =2EExter=
nalClass td, =2EExternalClass div, =2EExternalClass span, =2EExternalClas=
s font =7B=0D=0A                line-height: 100=25;=0D=0A            =7D=
=0D=0A=0D=0A            a=5Bx-apple-data-detectors=5D =7B=0D=0A          =
      color: inherit =21important;=0D=0A                text-decoration: =
none =21important;=0D=0A                font-size: inherit =21important;=0D=
=0A                font-family: inherit =21important;=0D=0A              =
  font-weight: inherit =21important;=0D=0A                line-height: in=
herit =21important;=0D=0A            =7D=0D=0A=0D=0A            =23bodyCe=
ll =7B=0D=0A                padding: 10px;=0D=0A            =7D=0D=0A=0D=0A=
            =2EtemplateContainer =7B=0D=0A                max-width: 600p=
x =21important;=0D=0A            =7D=0D=0A=0D=0A            =23templateHe=
ader, =23templateBody, =23templateColumns, =23templateFooter =7B=0D=0A   =
             padding-right: 22px;=0D=0A                padding-left: 22px=
;=0D=0A            =7D=0D=0A=0D=0A            a=2EmcnButton =7B=0D=0A    =
            display: block;=0D=0A            =7D=0D=0A=0D=0A            =2E=
mcnImage =7B=0D=0A                vertical-align: bottom;=0D=0A          =
  =7D=0D=0A=0D=0A            =2EmcnTextContent =7B=0D=0A                w=
ord-break: break-word;=0D=0A            =7D=0D=0A=0D=0A                =2E=
mcnTextContent img =7B=0D=0A                    height: auto =21important=
;=0D=0A                =7D=0D=0A=0D=0A            =2EmcnDividerBlock =7B=0D=
=0A                table-layout: fixed =21important;=0D=0A            =7D=
=0D=0A            /* =09=40tab Page =09=40section Background Style =09=40=
tip Set the background color and top border for your email=2E You may wan=
t to choose colors that match your company=27s branding=2E =09*/=0D=0A   =
         body, =23bodyTable =7B=0D=0A                /*=40editable*/=0D=0A=
                background-color: =23DEE0E2;=0D=0A            =7D=0D=0A  =
          /* =09=40tab Page =09=40section Background Style =09=40tip Set =
the background color and top border for your email=2E You may want to cho=
ose colors that match your company=27s branding=2E =09*/=0D=0A           =
 =23bodyCell =7B=0D=0A                /*=40editable*/=0D=0A              =
  border-top: 0;=0D=0A            =7D=0D=0A            /* =09=40tab Page =
=09=40section Email Border =09=40tip Set the border for your email=2E =09=
*/=0D=0A            =2EtemplateContainer =7B=0D=0A                /*=40ed=
itable*/=0D=0A                border: 0;=0D=0A            =7D=0D=0A      =
      /* =09=40tab Page =09=40section Heading 1 =09=40tip Set the styling=
 for all first-level headings in your emails=2E These should be the large=
st of your headings=2E =09=40style heading 1 =09*/=0D=0A            h1 =7B=
=0D=0A                /*=40editable*/=0D=0A                color: =233F3A=
38; /*=40editable*/=0D=0A                font-family: sans-serif; /*=40ed=
itable*/=0D=0A                font-size: 20pt; /*=40editable*/=0D=0A     =
           font-style: normal; /*=40editable*/=0D=0A                font-=
weight: bold; /*=40editable*/=0D=0A                line-height: 125=25; /=
*=40editable*/=0D=0A                letter-spacing: normal; /*=40editable=
*/=0D=0A            =7D=0D=0A            /* =09=40tab Page =09=40section =
Heading 2 =09=40tip Set the styling for all second-level headings in your=
 emails=2E =09=40style heading 2 =09*/=0D=0A            h2 =7B=0D=0A     =
           /*=40editable*/=0D=0A                color: =233F3A38; /*=40ed=
itable*/=0D=0A                font-family: sans-serif; /*=40editable*/=0D=
=0A                font-size: 18pt; /*=40editable*/=0D=0A                =
font-style: normal; /*=40editable*/=0D=0A                font-weight: bol=
d; /*=40editable*/=0D=0A                line-height: 125=25; /*=40editabl=
e*/=0D=0A                letter-spacing: normal; /*=40editable*/=0D=0A   =
             text-align: left;=0D=0A            =7D=0D=0A            /* =09=
=40tab Page =09=40section Heading 3 =09=40tip Set the styling for all thi=
rd-level headings in your emails=2E =09=40style heading 3 =09*/=0D=0A    =
        h3 =7B=0D=0A                /*=40editable*/=0D=0A                =
font-family: sans-serif; /*=40editable*/=0D=0A                font-size: =
12pt; /*=40editable*/=0D=0A                font-weight: bold; /*=40editab=
le*/=0D=0A                line-height: 125=25; /*=40editable*/=0D=0A     =
           letter-spacing: normal; /*=40editable*/=0D=0A                t=
ext-align: left;=0D=0A            =7D=0D=0A            /* =09=40tab Page =
=09=40section Heading 4 =09=40tip Set the styling for all fourth-level he=
adings in your emails=2E These should be the smallest of your headings=2E=
 =09=40style heading 4 =09*/=0D=0A            h4 =7B=0D=0A               =
 /*=40editable*/=0D=0A                color: =233F3A38; /*=40editable*/=0D=
=0A                font-family: sans-serif; /*=40editable*/=0D=0A        =
        font-size: 9pt; /*=40editable*/=0D=0A                font-style: =
normal; /*=40editable*/=0D=0A                font-weight: bold; /*=40edit=
able*/=0D=0A                line-height: 125=25; /*=40editable*/=0D=0A   =
             letter-spacing: normal; /*=40editable*/=0D=0A               =
 text-align: left;=0D=0A            =7D=0D=0A            /* =09=40tab Pre=
header =09=40section Preheader Style =09=40tip Set the background color a=
nd borders for your email=27s preheader area=2E =09*/=0D=0A            =23=
templatePreheader =7B=0D=0A                /*=40editable*/=0D=0A         =
       background-color: =23DEE0E2; /*=40editable*/=0D=0A                =
border-top: 0; /*=40editable*/=0D=0A                border-bottom: 0; /*=40=
editable*/=0D=0A                padding-top: 9px; /*=40editable*/=0D=0A  =
              padding-bottom: 9px;=0D=0A            =7D=0D=0A            =
    /* =09=40tab Preheader =09=40section Preheader Text =09=40tip Set the=
 styling for your email=27s preheader text=2E Choose a size and color tha=
t is easy to read=2E =09*/=0D=0A                =23templatePreheader =2Em=
cnTextContent, =23templatePreheader =2EmcnTextContent p =7B=0D=0A        =
            /*=40editable*/=0D=0A                    color: =23656565; /*=
=40editable*/=0D=0A                    font-family: Helvetica; /*=40edita=
ble*/=0D=0A                    font-size: 8pt; /*=40editable*/=0D=0A     =
               line-height: 150=25; /*=40editable*/=0D=0A                =
    text-align: left;=0D=0A                =7D=0D=0A                    /=
* =09=40tab Preheader =09=40section Preheader Link =09=40tip Set the styl=
ing for your email=27s preheader links=2E Choose a color that helps them =
stand out from your text=2E =09*/=0D=0A                    =23templatePre=
header =2EmcnTextContent a, =23templatePreheader =2EmcnTextContent p a, =23=
templateFooter =2EmcnTextContent p a =7B=0D=0A                        /*=40=
editable*/=0D=0A                        color: =23656565; /*=40editable*/=
=0D=0A                        font-weight: normal; /*=40editable*/=0D=0A =
                       text-decoration: underline;=0D=0A                 =
   =7D=0D=0A            /* =09=40tab Header =09=40section Header Style =09=
=40tip Set the background color and borders for your email=27s header are=
a=2E =09*/=0D=0A            =23templateHeader =7B=0D=0A                /*=
=40editable*/=0D=0A                background-color: =23FFFFFF; /*=40edit=
able*/=0D=0A                border: 0; /*=40editable*/=0D=0A             =
   padding-top: 32px; /*=40editable*/=0D=0A                padding-bottom=
: 32px;=0D=0A            =7D=0D=0A                /* =09=40tab Header =09=
=40section Header Text =09=40tip Set the styling for your email=27s heade=
r text=2E Choose a size and color that is easy to read=2E =09*/=0D=0A    =
            =23templateHeader =2EmcnTextContent, =23templateHeader =2Emcn=
TextContent p =7B=0D=0A                    /*=40editable*/=0D=0A         =
           color: =2343404D; /*=40editable*/=0D=0A                    fon=
t-family: sans-serif; /*=40editable*/=0D=0A                    font-size:=
 12pt; /*=40editable*/=0D=0A                    line-height: 150=25; /*=40=
editable*/=0D=0A                =7D=0D=0A                    /* =09=40tab=
 Header =09=40section Header Link =09=40tip Set the styling for your emai=
l=27s header links=2E Choose a color that helps them stand out from your =
text=2E =09*/=0D=0A                    =23templateHeader =2EmcnTextConten=
t a, =23templateHeader =2EmcnTextContent p a =7B=0D=0A                   =
     /*=40editable*/=0D=0A                        color: =23ED5E29; /*=40=
editable*/=0D=0A                        font-weight: normal; /*=40editabl=
e*/=0D=0A                        text-decoration: underline;=0D=0A       =
             =7D=0D=0A            /* =09=40tab Body =09=40section Body St=
yle =09=40tip Set the background color and borders for your email=27s bod=
y area=2E =09*/=0D=0A            =23bodyContainer =7B=0D=0A              =
  /*=40editable*/=0D=0A                background-color: =23FFFFFF;=0D=0A=
            =7D=0D=0A            /* =09=40tab Body =09=40section Body Sty=
le =09=40tip Set the background color and borders for your email=27s body=
 area=2E =09*/=0D=0A            =23templateBody =7B=0D=0A                =
/*=40editable*/=0D=0A                padding-top: 0; /*=40editable*/=0D=0A=
                padding-bottom: 22px;=0D=0A            =7D=0D=0A         =
       /* =09=40tab Body =09=40section Body Text =09=40tip Set the stylin=
g for your email=27s body text=2E Choose a size and color that is easy to=
 read=2E =09*/=0D=0A                =23templateBody =2EmcnTextContent, =23=
templateBody =2EmcnTextContent p =7B=0D=0A                    /*=40editab=
le*/=0D=0A                    color: =2343404D; /*=40editable*/=0D=0A    =
                font-family: sans-serif; /*=40editable*/=0D=0A           =
         font-size: 12pt; /*=40editable*/=0D=0A                    line-h=
eight: 150=25; /*=40editable*/=0D=0A                    text-align: left;=
=0D=0A                =7D=0D=0A                    /* =09=40tab Body =09=40=
section Body Link =09=40tip Set the styling for your email=27s body links=
=2E Choose a color that helps them stand out from your text=2E =09*/=0D=0A=
                    =23templateBody =2EmcnTextContent a, =23templateBody =
=2EmcnTextContent p a =7B=0D=0A                        /*=40editable*/=0D=
=0A                        color: =230094dB; /*=40editable*/=0D=0A       =
                 font-weight: normal; /*=40editable*/=0D=0A              =
          text-decoration: underline;=0D=0A                    =7D=0D=0A =
           /* =09=40tab Body =09=40section Lower Body Style =09=40tip Set=
 the background color and borders for your email=27s lower body area=2E =09=
*/=0D=0A            =23lowerBodyContainer =7B=0D=0A                /*=40e=
ditable*/=0D=0A                padding-top: 0; /*=40editable*/=0D=0A     =
           padding-bottom: 22px;=0D=0A            =7D=0D=0A            /*=
 =09=40tab Body =09=40section Lower Body Text =09=40tip Set the styling f=
or your email=27s lower body text=2E Choose a size and color that is easy=
 to read=2E =09*/=0D=0A            =23templateLowerBody =2EmcnTextContent=
, =23templateLowerBody =2EmcnTextContent p =7B=0D=0A                /*=40=
editable*/=0D=0A                color: =2343404D; /*=40editable*/=0D=0A  =
              font-family: sans-serif; /*=40editable*/=0D=0A             =
   font-size: 10pt; /*=40editable*/=0D=0A                line-height: 150=
=25; /*=40editable*/=0D=0A                text-align: left;=0D=0A        =
    =7D=0D=0A                /* =09=40tab Body =09=40section Lower Body L=
ink =09=40tip Set the styling for your email=27s lower body links=2E Choo=
se a color that helps them stand out from your text=2E =09*/=0D=0A       =
         =23templateLowerBody =2EmcnTextContent a, =23templateLowerBody =2E=
mcnTextContent p a =7B=0D=0A                    /*=40editable*/=0D=0A    =
                color: =23ED5E29; /*=40editable*/=0D=0A                  =
  font-weight: normal; /*=40editable*/=0D=0A                    text-deco=
ration: underline;=0D=0A                =7D=0D=0A            /* =09=40tab=
 Body =09=40section Sidebar Style =09=40tip Set the background color and =
borders for your email=27s sidebar area=2E =09*/=0D=0A            =23side=
barContainer =7B=0D=0A                /*=40editable*/=0D=0A              =
  padding-top: 0; /*=40editable*/=0D=0A                padding-bottom: 22=
px;=0D=0A            =7D=0D=0A            /* =09=40tab Body =09=40section=
 Sidebar Text =09=40tip Set the styling for your email=27s sidebar text=2E=
 Choose a size and color that is easy to read=2E =09*/=0D=0A            =23=
templateSidebar =2EmcnTextContent, =23templateSidebar =2EmcnTextContent p=
 =7B=0D=0A                /*=40editable*/=0D=0A                color: =23=
43404D; /*=40editable*/=0D=0A                font-family: sans-serif; /*=40=
editable*/=0D=0A                font-size: 10pt; /*=40editable*/=0D=0A   =
             line-height: 150=25; /*=40editable*/=0D=0A                te=
xt-align: left;=0D=0A            =7D=0D=0A                /* =09=40tab Bo=
dy =09=40section Sidebar Link =09=40tip Set the styling for your email=27=
s sidebar links=2E Choose a color that helps them stand out from your tex=
t=2E =09*/=0D=0A                =23templateSidebar =2EmcnTextContent a, =23=
templateSidebar =2EmcnTextContent p a =7B=0D=0A                    /*=40e=
ditable*/=0D=0A                    color: =23ED5E29; /*=40editable*/=0D=0A=
                    font-weight: normal; /*=40editable*/=0D=0A           =
         text-decoration: underline;=0D=0A                =7D=0D=0A      =
      /* =09=40tab Footer =09=40section Footer Style =09=40tip Set the ba=
ckground color and borders for your email=27s footer area=2E =09*/=0D=0A =
           =23templateFooter =7B=0D=0A                /*=40editable*/=0D=0A=
                border: 0;=0D=0A            =7D=0D=0A                /* =09=
=40tab Footer =09=40section Footer Text =09=40tip Set the styling for you=
r email=27s footer text=2E Choose a size and color that is easy to read=2E=
 =09*/=0D=0A                =23templateFooter =2EmcnTextContent, =23templ=
ateFooter =2EmcnTextContent p =7B=0D=0A                    /*=40editable*=
/=0D=0A                    color: =23656565; /*=40editable*/=0D=0A       =
             font-family: sans-serif; /*=40editable*/=0D=0A              =
      font-size: 8pt; /*=40editable*/=0D=0A                    line-heigh=
t: 150=25; /*=40editable*/=0D=0A                    text-align: center;=0D=
=0A                =7D=0D=0A                    /* =09=40tab Footer =09=40=
section Footer Link =09=40tip Set the styling for your email=27s footer l=
inks=2E Choose a color that helps them stand out from your text=2E =09*/=0D=
=0A                    =23templateFooter =2EmcnTextContent a =7B=0D=0A   =
                     /*=40editable*/=0D=0A                        color: =
=230094dB; /*=40editable*/=0D=0A                        font-weight: norm=
al; /*=40editable*/=0D=0A                        text-decoration: underli=
ne;=0D=0A                    =7D=0D=0A=0D=0A            =40media only scr=
een and (min-width:768px) =7B=0D=0A                =2EtemplateContainer =7B=
=0D=0A                    width: 600px =21important;=0D=0A               =
 =7D=0D=0A            =7D=0D=0A=0D=0A            =40media only screen and=
 (max-width: 480px) =7B=0D=0A                body, table, td, p, a, li, b=
lockquote =7B=0D=0A                    -webkit-text-size-adjust: none =21=
important;=0D=0A                =7D=0D=0A            =7D=0D=0A=0D=0A     =
       =40media only screen and (max-width: 480px) =7B=0D=0A             =
   body =7B=0D=0A                    width: 100=25 =21important;=0D=0A   =
                 min-width: 100=25 =21important;=0D=0A                =7D=
=0D=0A            =7D=0D=0A=0D=0A            =40media only screen and (ma=
x-width: 480px) =7B=0D=0A                =23bodyCell =7B=0D=0A           =
         padding-top: 10px =21important;=0D=0A                =7D=0D=0A  =
          =7D=0D=0A=0D=0A            =40media only screen and (max-width:=
 480px) =7B=0D=0A                =2EborderBar =7B=0D=0A                  =
  min-width: 100=25 =21important;=0D=0A                =7D=0D=0A         =
   =7D=0D=0A=0D=0A            =40media only screen and (max-width: 480px)=
 =7B=0D=0A                =2EcolumnContainer, =23templateSidebar, =23temp=
lateLowerBody =7B=0D=0A                    max-width: 100=25 =21important=
;=0D=0A                    width: 100=25 =21important;=0D=0A             =
   =7D=0D=0A            =7D=0D=0A=0D=0A            =40media only screen a=
nd (max-width: 480px) =7B=0D=0A                =23templateHeader, =23temp=
lateBody, =23templateColumns, =23templateFooter =7B=0D=0A                =
    padding-right: 2px =21important;=0D=0A                    padding-lef=
t: 2px =21important;=0D=0A                =7D=0D=0A            =7D=0D=0A=0D=
=0A            =40media only screen and (max-width: 480px) =7B=0D=0A     =
           =23templateHeader =7B=0D=0A                    padding-bottom:=
 0;=0D=0A                =7D=0D=0A            =7D=0D=0A=0D=0A            =
=40media only screen and (max-width: 480px) =7B=0D=0A                =2Em=
cnImage =7B=0D=0A                    width: 100=25 =21important;=0D=0A   =
             =7D=0D=0A            =7D=0D=0A=0D=0A            =40media onl=
y screen and (max-width: 480px) =7B=0D=0A                =2EmcnCartContai=
ner, =2EmcnCaptionTopContent, =2EmcnRecContentContainer, =2EmcnCaptionBot=
tomContent, =2EmcnTextContentContainer, =2EmcnBoxedTextContentContainer, =
=2EmcnImageGroupContentContainer, =2EmcnCaptionLeftTextContentContainer, =
=2EmcnCaptionRightTextContentContainer, =2EmcnCaptionLeftImageContentCont=
ainer, =2EmcnCaptionRightImageContentContainer, =2EmcnImageCardLeftTextCo=
ntentContainer, =2EmcnImageCardRightTextContentContainer =7B=0D=0A       =
             max-width: 100=25 =21important;=0D=0A                    wid=
th: 100=25 =21important;=0D=0A                =7D=0D=0A            =7D=0D=
=0A=0D=0A            =40media only screen and (max-width: 480px) =7B=0D=0A=
                =2EmcnBoxedTextContentContainer =7B=0D=0A                =
    min-width: 100=25 =21important;=0D=0A                =7D=0D=0A       =
     =7D=0D=0A=0D=0A            =40media only screen and (max-width: 480p=
x) =7B=0D=0A                =2EmcnImageGroupContent =7B=0D=0A            =
        padding: 9px =21important;=0D=0A                =7D=0D=0A        =
    =7D=0D=0A=0D=0A            =40media only screen and (max-width: 480px=
) =7B=0D=0A                =2EmcnCaptionLeftContentOuter =2EmcnTextConten=
t, =2EmcnCaptionRightContentOuter =2EmcnTextContent =7B=0D=0A            =
        padding-top: 9px =21important;=0D=0A                =7D=0D=0A    =
        =7D=0D=0A=0D=0A            =40media only screen and (max-width: 4=
80px) =7B=0D=0A                =2EmcnImageCardTopImageContent, =2EmcnCapt=
ionBlockInner =2EmcnCaptionTopContent:last-child =2EmcnTextContent =7B=0D=
=0A                    padding-top: 18px =21important;=0D=0A             =
   =7D=0D=0A            =7D=0D=0A=0D=0A            =40media only screen a=
nd (max-width: 480px) =7B=0D=0A                =2EmcnImageCardBottomImage=
Content =7B=0D=0A                    padding-bottom: 9px =21important;=0D=
=0A                =7D=0D=0A            =7D=0D=0A=0D=0A            =40med=
ia only screen and (max-width: 480px) =7B=0D=0A                =2EmcnImag=
eGroupBlockInner =7B=0D=0A                    padding-top: 0 =21important=
;=0D=0A                    padding-bottom: 0 =21important;=0D=0A         =
       =7D=0D=0A            =7D=0D=0A=0D=0A            =40media only scre=
en and (max-width: 480px) =7B=0D=0A                =2EmcnImageGroupBlockO=
uter =7B=0D=0A                    padding-top: 9px =21important;=0D=0A   =
                 padding-bottom: 9px =21important;=0D=0A                =7D=
=0D=0A            =7D=0D=0A=0D=0A            =40media only screen and (ma=
x-width: 480px) =7B=0D=0A                =2EmcnTextContent, =2EmcnBoxedTe=
xtContentColumn =7B=0D=0A                    padding-right: 18px =21impor=
tant;=0D=0A                    padding-left: 18px =21important;=0D=0A    =
            =7D=0D=0A            =7D=0D=0A=0D=0A            =40media only=
 screen and (max-width: 480px) =7B=0D=0A                =2EmcnImageCardLe=
ftImageContent, =2EmcnImageCardRightImageContent =7B=0D=0A               =
     padding-right: 18px =21important;=0D=0A                    padding-b=
ottom: 0 =21important;=0D=0A                    padding-left: 18px =21imp=
ortant;=0D=0A                =7D=0D=0A            =7D=0D=0A=0D=0A        =
    =40media only screen and (max-width: 480px) =7B=0D=0A                =
=2Emcpreview-image-uploader =7B=0D=0A                    display: none =21=
important;=0D=0A                    width: 100=25 =21important;=0D=0A    =
            =7D=0D=0A            =7D=0D=0A=0D=0A            =40media only=
 screen and (max-width: 480px) =7B=0D=0A                /* =09=40tab Mobi=
le Styles =09=40section Heading 1 =09=40tip Make the first-level headings=
 larger in size for better readability on small screens=2E =09*/=0D=0A   =
             h1 =7B=0D=0A                    /*=40editable*/=0D=0A       =
             font-size: 16pt =21important; /*=40editable*/=0D=0A         =
           line-height: 125=25 =21important;=0D=0A                =7D=0D=0A=
            =7D=0D=0A=0D=0A            =40media only screen and (max-widt=
h: 480px) =7B=0D=0A                /* =09=40tab Mobile Styles =09=40secti=
on Heading 2 =09=40tip Make the second-level headings larger in size for =
better readability on small screens=2E =09*/=0D=0A                h2 =7B=0D=
=0A                    /*=40editable*/=0D=0A                    font-size=
: 14pt =21important; /*=40editable*/=0D=0A                    line-height=
: 125=25 =21important;=0D=0A                =7D=0D=0A            =7D=0D=0A=
=0D=0A            =40media only screen and (max-width: 480px) =7B=0D=0A  =
              /* =09=40tab Mobile Styles =09=40section Heading 3 =09=40ti=
p Make the third-level headings larger in size for better readability on =
small screens=2E =09*/=0D=0A                h3 =7B=0D=0A                 =
   /*=40editable*/=0D=0A                    font-size: 13pt =21important;=
 /*=40editable*/=0D=0A                    line-height: 125=25 =21importan=
t;=0D=0A                =7D=0D=0A            =7D=0D=0A=0D=0A            =40=
media only screen and (max-width: 480px) =7B=0D=0A                /* =09=40=
tab Mobile Styles =09=40section Heading 4 =09=40tip Make the fourth-level=
 headings larger in size for better readability on small screens=2E =09*/=
=0D=0A                h4 =7B=0D=0A                    /*=40editable*/=0D=0A=
                    font-size: 12pt =21important; /*=40editable*/=0D=0A  =
                  line-height: 150=25 =21important;=0D=0A                =
=7D=0D=0A            =7D=0D=0A=0D=0A            =40media only screen and =
(max-width: 480px) =7B=0D=0A                /* =09=40tab Mobile Styles =09=
=40section Boxed Text =09=40tip Make the boxed text larger in size for be=
tter readability on small screens=2E We recommend a font size of at least=
 16px=2E =09*/=0D=0A                =2EmcnBoxedTextContentContainer =2Emc=
nTextContent, =2EmcnBoxedTextContentContainer =2EmcnTextContent p =7B=0D=0A=
                    /*=40editable*/=0D=0A                    font-size: 1=
0pt =21important; /*=40editable*/=0D=0A                    line-height: 1=
50=25 =21important;=0D=0A                =7D=0D=0A            =7D=0D=0A=0D=
=0A            =40media only screen and (max-width: 480px) =7B=0D=0A     =
           /* =09=40tab Mobile Styles =09=40section Preheader Visibility =
=09=40tip Set the visibility of the email=27s preheader on small screens=2E=
 You can hide it to save space=2E =09*/=0D=0A                =23templateP=
reheader =7B=0D=0A                    /*=40editable*/=0D=0A              =
      display: block =21important;=0D=0A                =7D=0D=0A        =
    =7D=0D=0A=0D=0A            =40media only screen and (max-width: 480px=
) =7B=0D=0A                /* =09=40tab Mobile Styles =09=40section Prehe=
ader Text =09=40tip Make the preheader text larger in size for better rea=
dability on small screens=2E =09*/=0D=0A                =23templatePrehea=
der =2EmcnTextContent, =23templatePreheader =2EmcnTextContent p =7B=0D=0A=
                    /*=40editable*/=0D=0A                    font-size: 1=
0pt =21important; /*=40editable*/=0D=0A                    line-height: 1=
50=25 =21important;=0D=0A                =7D=0D=0A            =7D=0D=0A=0D=
=0A            =40media only screen and (max-width: 480px) =7B=0D=0A     =
           /* =09=40tab Mobile Styles =09=40section Header Text =09=40tip=
 Make the header text larger in size for better readability on small scre=
ens=2E =09*/=0D=0A                =23templateHeader =2EmcnTextContent, =23=
templateHeader =2EmcnTextContent p =7B=0D=0A                    /*=40edit=
able*/=0D=0A                    font-size: 12pt =21important; /*=40editab=
le*/=0D=0A                    line-height: 150=25 =21important;=0D=0A    =
                text-align: left;=0D=0A                =7D=0D=0A         =
   =7D=0D=0A=0D=0A            =40media only screen and (max-width: 480px)=
 =7B=0D=0A                /* =09=40tab Mobile Styles =09=40section Body T=
ext =09=40tip Make the body text larger in size for better readability on=
 small screens=2E We recommend a font size of at least 16px=2E =09*/=0D=0A=
                =23templateBody =2EmcnTextContent, =23templateBody =2Emcn=
TextContent p =7B=0D=0A                    /*=40editable*/=0D=0A         =
           font-size: 12pt =21important; /*=40editable*/=0D=0A           =
         line-height: 150=25 =21important;=0D=0A                =7D=0D=0A=
            =7D=0D=0A=0D=0A            =40media only screen and (max-widt=
h: 480px) =7B=0D=0A                /* =09=40tab Mobile Styles =09=40secti=
on Sidebar Text =09=40tip Make the sidebar text larger in size for better=
 readability on small screens=2E We recommend a font size of at least 16p=
x=2E =09*/=0D=0A                =23templateSidebar =2EmcnTextContent, =23=
templateSidebar =2EmcnTextContent p =7B=0D=0A                    /*=40edi=
table*/=0D=0A                    font-size: 12pt =21important; /*=40edita=
ble*/=0D=0A                    line-height: 150=25 =21important;=0D=0A   =
             =7D=0D=0A            =7D=0D=0A=0D=0A            =40media onl=
y screen and (max-width: 480px) =7B=0D=0A                /* =09=40tab Mob=
ile Styles =09=40section Lower Body Text =09=40tip Make the lower body te=
xt larger in size for better readability on small screens=2E We recommend=
 a font size of at least 16px=2E =09*/=0D=0A                =23templateLo=
werBody =2EmcnTextContent, =23templateLowerBody =2EmcnTextContent p =7B=0D=
=0A                    /*=40editable*/=0D=0A                    font-size=
: 12pt =21important; /*=40editable*/=0D=0A                    line-height=
: 150=25 =21important;=0D=0A                =7D=0D=0A            =7D=0D=0A=
=0D=0A            =40media only screen and (max-width: 480px) =7B=0D=0A  =
              /* =09=40tab Mobile Styles =09=40section Footer Text =09=40=
tip Make the footer content text larger in size for better readability on=
 small screens=2E =09*/=0D=0A                =23templateFooter =2EmcnText=
Content, =23templateFooter =2EmcnTextContent p =7B=0D=0A                 =
   /*=40editable*/=0D=0A                    font-size: 10pt =21important;=
 /*=40editable*/=0D=0A                    line-height: 150=25 =21importan=
t;=0D=0A                =7D=0D=0A            =7D=0D=0A    =0D=0A    /*Hea=
der Responsive Code 1*/=0D=0A     =40media only screen and (max-width: 60=
0px) =7B=0D=0A=0D=0A                td=2Ecolsplit1 =7B=0D=0A             =
       display: block =21important;=0D=0A                    padding-left=
: 0 =21important;=0D=0A                =7D=0D=0A                td=2Ecols=
plit2 =7B=0D=0A                    display: block =21important;=0D=0A    =
                text-align: left =21important;=0D=0A                    p=
adding-left: 5 =21important;=0D=0A                =7D=0D=0A              =
  td=2Eheader_1 =7B=0D=0A                    text-align: left =21importan=
t;=0D=0A                    padding-left: 22 =21important;=0D=0A         =
       =7D=0D=0A                td=2Enewsletter_date =7B=0D=0A           =
         text-align: left =21important;=0D=0A                    padding-=
left: 13 =21important;=0D=0A                =7D=0D=0A                h3=2E=
newsletter_date =7B=0D=0A                    text-align: left =21importan=
t;=0D=0A                    padding-left: 13 =21important;=0D=0A         =
       =7D=0D=0A            =7D=0D=0A    =0D=0A    /*Header Responsive Co=
de 2*/=0D=0A     =40media only screen and (max-width: 480px) =7B=0D=0A=0D=
=0A                td=2Ecolsplit1 =7B=0D=0A                    display: b=
lock =21important;=0D=0A                    padding-left: 0 =21important;=
=0D=0A                =7D=0D=0A                td=2Ecolsplit2 =7B=0D=0A  =
                  display: block =21important;=0D=0A                    t=
ext-align: left =21important;=0D=0A                    padding-left: 20 =21=
important;=0D=0A                =7D=0D=0A                td=2Eheader_1 =7B=
=0D=0A                    text-align: left =21important;=0D=0A           =
         padding-left: 20 =21important;=0D=0A                =7D=0D=0A   =
             td=2Enewsletter_date =7B=0D=0A                    text-align=
: left =21important;=0D=0A                    padding-left: 10 =21importa=
nt;=0D=0A                =7D=0D=0A                h3=2Enewsletter_date =7B=
=0D=0A                    text-align: left =21important;=0D=0A           =
         padding-left: 10 =21important;=0D=0A                =7D=0D=0A   =
         =7D=0D=0A    =0D=0A    /*Header Responsive Code 3*/=0D=0A     =40=
media only screen and (max-width: 320px) =7B=0D=0A=0D=0A                t=
d=2Ecolsplit1 =7B=0D=0A                    display: block =21important;=0D=
=0A                    padding-left: 0 =21important;=0D=0A               =
 =7D=0D=0A                td=2Ecolsplit2 =7B=0D=0A                    dis=
play: block =21important;=0D=0A                    text-align: left =21im=
portant;=0D=0A                    padding-left: 20 =21important;=0D=0A   =
             =7D=0D=0A                td=2Eheader_1 =7B=0D=0A            =
        text-align: left =21important;=0D=0A                    padding-l=
eft: 20 =21important;=0D=0A                =7D=0D=0A                td=2E=
newsletter_date =7B=0D=0A                    text-align: left =21importan=
t;=0D=0A                    padding-left: 10 =21important;=0D=0A         =
       =7D=0D=0A                h3=2Enewsletter_date =7B=0D=0A           =
         text-align: left =21important;=0D=0A                    padding-=
left: 10 =21important;=0D=0A                =7D=0D=0A            =7D=0D=0A=
</style>=0D=0A<center>=0D=0A<table align=3D=22center=22 border=3D=220=22 =
cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22Email_Master=22 he=
ight=3D=22100=25=22 id=3D=22bodyTable=22 style=3D=22border-collapse: coll=
apse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; -ms-text-size-adjust:=
 100=25; -webkit-text-size-adjust: 100=25; height: 100=25; margin: 0; pad=
ding: 0; width: 100=25; background-color: =23DEE0E2;=22 width=3D=22100=25=
=22>=0D=0A=09<tbody>=0D=0A=09=09<tr>=0D=0A=09=09=09<td align=3D=22center=22=
 id=3D=22bodyCell=22 style=3D=22mso-line-height-rule: exactly; -ms-text-s=
ize-adjust: 100=25; -webkit-text-size-adjust: 100=25; height: 100=25; mar=
gin: 0; padding: 10px; width: 100=25; border-top: 0;=22 valign=3D=22top=22=
><=21-- BEGIN TEMPLATE // --><=21--=5Bif gte mso 9=5D>=0D=0A=09=09=09=09=09=
=09<table align=3D=22center=22 border=3D=220=22 cellspacing=3D=220=22 cel=
lpadding=3D=220=22 width=3D=22600=22 style=3D=22width:600px;=22>=0D=0A=09=
=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09<td align=3D=22center=22 valig=
n=3D=22top=22 width=3D=22600=22 style=3D=22width:600px;=22>=0D=0A=09=09=09=
=09=09=09<=21=5Bendif=5D-->=0D=0A=09=09=09<table border=3D=220=22 cellpad=
ding=3D=220=22 cellspacing=3D=220=22 class=3D=22templateContainer=22 styl=
e=3D=22border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace=
: 0pt; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; bo=
rder: 0; max-width: 600px =21important;=22 width=3D=22100=25=22>=0D=0A=09=
=09=09=09<tbody>=0D=0A=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09<td clas=
s=3D=22header_1=22 id=3D=22templatePreheader=22 style=3D=22background-col=
or: rgb(222, 224, 226); border-top: 0px none; border-bottom: 0px none; pa=
dding-top: 9px; padding-bottom: 9px; text-align: center;=22 valign=3D=22t=
op=22>Your Monthly Newsletter from Westchester Benefit Group Inc=2E</td>=0D=
=0A=09=09=09=09=09</tr>=0D=0A=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09<=
td id=3D=22bodyContainer=22 style=3D=22mso-line-height-rule: exactly; -ms=
-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; background-c=
olor: =23FFFFFF;=22 valign=3D=22top=22>=0D=0A=09=09=09=09=09=09<table bor=
der=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 style=3D=22bord=
er-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=22=
100=25=22>=0D=0A=09=09=09=09=09=09=09<tbody>=0D=0A=09=09=09=09=09=09=09=09=
<tr>=0D=0A=09=09=09=09=09=09=09=09=09<td data-control-field=3D=22=7B=26qu=
ot;group=26quot;:=26quot;Header=26quot;,=26quot;sort=26quot;:1,=26quot;na=
me=26quot;:=26quot;Background Color=26quot;,=26quot;type=26quot;:=26quot;=
Color=26quot;,=26quot;rule=26quot;:=26quot;background-color=26quot;,=26qu=
ot;defaultRuleValue=26quot;:=26quot;=23FFFFFF=26quot;=7D=22 data-email-he=
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=3D201822812231=
4=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>March 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; -webkit-t=
ext-size-adjust: 100=25; padding-right: 22px; padding-left: 22px; padding=
-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=22=
0=22 class=3D=22mcnTextBlock=22 style=3D=22min-width: 100=25; border-coll=
apse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; -ms-text-si=
ze-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=22mcnTextBlockOut=
er=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=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-- START BODY C=
ONTENT --><=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=221=
00=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>2018 Fed=
eral Tax Withholding Guidance 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_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/em=
ployee-withholding=2Ejpg=22 style=3D=22border-width: 0px; border-style: s=
olid; 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 Internal=
 Revenue Service (IRS) has released Publication 15 (Circular E), <i>Emplo=
yer=26=2339;s Tax Guide</i>, for use in 2018=2E This publication:</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=
>Details employers=26=2339; federal tax responsibilities;</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>Explains the federal requirements for withholding, depositing, rep=
orting, paying, and correcting employment taxes;</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>Li=
sts the forms employers must give to their employees, those that employee=
s must give to the employer, and those that the employer must send to the=
 IRS and Social Security Administration; 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>Featu=
res the tax tables to calculate the taxes to withhold from each employee=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>Publication Highlights</b><br />=0D=0A=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09=09Highlights of the 2018 publication include the follo=
wing:</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>Social Security and Medicare Tax for 2018=2E</b> The S=
ocial Security tax rate is <b>6=2E2=25</b> each for the employee and empl=
oyer=2E The Social Security wage base limit is <b>=24128,400</b>=2E The M=
edicare tax rate is <b>1=2E45=25 </b>each for the employee and employer=2E=
 There is no wage base limit for the Medicare tax=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>2018 Withholding Tables=2E</b> The publication includes the 2018 Perc=
entage Method Tables and Wage Bracket Tables for Income Tax Withholding=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>Withholding Allowance=2E</b> The 2018 amount fo=
r one withholding allowance on an annual basis is <b>=244,150</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=
><a href=3D=22https://www=2Eirs=2Egov/forms-pubs/about-publication-15=22>=
Click here</a> to access the 2018 IRS Publication 15=2E</p>=0D=0A=0D=0A=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-height:18p=
x;=22><excludetext class=3D=22excludeTextStyle=22>For additional tax info=
rmation, please visit our section on <a href=3D=22https://www=2Ehr360=2Ec=
om/Resource-Center/Federal-Laws/Employer-Tax-Laws/Introduction-to-Employe=
r-Tax-Laws=2Easpx=22>Employer Tax Laws</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</t=
d>=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=22mcnTex=
tBlockInner=22 style=3D=22padding-top: 9px; mso-line-height-rule: exactly=
; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 vali=
gn=3D=22top=22><=21--=5Bif mso=5D>=0D=0A=09=09=09=09<table align=3D=22lef=
t=22 border=3D=220=22 cellspacing=3D=220=22 cellpadding=3D=220=22 width=3D=
=22100=25=22 style=3D=22width:100=25;=22>=0D=0A=09=09=09=09<tr>=0D=0A=09=09=
=09=09<=21=5Bendif=5D--><=21--=5Bif mso=5D>=0D=0A=09=09=09=09<td valign=3D=
=22top=22 width=3D=22600=22 style=3D=22width:600px;=22>=0D=0A=09=09=09=09=
<=21=5Bendif=5D-->=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09<table align=3D=
=22left=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 c=
lass=3D=22mcnTextContentContainer Feature_Article_2=22 style=3D=22max-wid=
th: 100=25; min-width: 100=25; border-collapse: collapse; mso-table-lspac=
e: 0pt; mso-table-rspace: 0pt; -ms-text-size-adjust: 100=25; -webkit-text=
-size-adjust: 100=25;=22 width=3D=22100=25=22>=0D=0A=09=09=09=09=09=09=09=
=09=09=09=09=09=09<tbody>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=
<tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22mcn=
TextContent=22 style=3D=22padding-top: 0; padding-right: 18px; padding-bo=
ttom: 9px; padding-left: 18px; mso-line-height-rule: exactly; -ms-text-si=
ze-adjust: 100=25; -webkit-text-size-adjust: 100=25; word-break: break-wo=
rd; color: =2343404D; font-family: sans-serif; font-size: 12pt; line-heig=
ht: 150=25; text-align: left;=22 valign=3D=22top=22>=0D=0A=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09<h2 class=3D=22Feature_Article_2_Title=22 s=
tyle=3D=22display: block; margin: 0; padding: 0; color: =233F3A38; font-f=
amily: sans-serif; font-size: 18pt; font-style: normal; font-weight: bold=
; line-height: 125=25; letter-spacing: normal; text-align: left;=22>DOL U=
pdates Employer CHIP Notice</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/Toddler-talkin=
g-to-female-doctor=2Ejpg=22 style=3D=22border-width: 0px; border-style: s=
olid; 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=
 Department of Labor (DOL) has updated its model notice for employers to =
provide information on eligibility for premium assistance under Medicaid =
or the Children=26=2339;s Health Insurance Program (CHIP)=2E This notice =
is generally updated twice a year=2E <a href=3D=22https://www=2Edol=2Egov=
/sites/default/files/ebsa/laws-and-regulations/laws/chipra/model-notice=2E=
pdf=22><b>Click here</b></a><b> to download the updated notice in PDF for=
mat=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:18px;=22><b>Annual Notice Requirement</b><br />=
=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09Employers that provide=
 health insurance coverage in states with premium assistance through Medi=
caid or CHIP must provide employees with the Employer CHIP notice <b>annu=
ally before the start of each plan year</b>=2E An employer can choose to =
provide the notice on its own or concurrent with the furnishing of:</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>Materials notifying the employee of health plan eligibility;</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>Materials provided to the employee in connection with an ope=
n season or election process conducted under the plan; or</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>The summary plan description (SPD)=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 updated model not=
ice includes information on how employees can contact their state for add=
itional information and how to apply for premium assistance, with informa=
tion current as of <b>January 31, 2018</b>=2E</p>=0D=0A=0D=0A=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-height:18px;=22><ex=
cludetext class=3D=22excludeTextStyle=22>For more on the benefits notices=
 requirements that apply to your business, check out our <a href=3D=22htt=
ps://www=2Ehr360=2Ecom/employee-benefits/notices-by-company-size=2Easpx=22=
>Benefits Notices by Company Size</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--></t=
d>=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=22=
mcnTextBlockInner=22 style=3D=22padding-top: 9px; mso-line-height-rule: e=
xactly; -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=22=
left=22 border=3D=220=22 cellspacing=3D=220=22 cellpadding=3D=220=22 widt=
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=09=09=09<table =
align=3D=22left=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=22=
0=22 class=3D=22mcnTextContentContainer Feature_Article_3=22 style=3D=22m=
ax-width: 100=25; min-width: 100=25; border-collapse: collapse; mso-table=
-lspace: 0pt; mso-table-rspace: 0pt; -ms-text-size-adjust: 100=25; -webki=
t-text-size-adjust: 100=25;=22 width=3D=22100=25=22>=0D=0A=09=09=09=09=09=
=09=09=09=09=09=09=09=09<tbody>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09<tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=
=22mcnTextContent=22 style=3D=22padding-top: 0; padding-right: 18px; padd=
ing-bottom: 9px; padding-left: 18px; mso-line-height-rule: exactly; -ms-t=
ext-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; word-break: br=
eak-word; color: =2343404D; font-family: sans-serif; font-size: 12pt; lin=
e-height: 150=25; text-align: left;=22 valign=3D=22top=22>=0D=0A=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09=09<h2 class=3D=22Feature_Article_3_Titl=
e=22 style=3D=22display: block; margin: 0; padding: 0; color: =233F3A38; =
font-family: sans-serif; font-size: 18pt; font-style: normal; font-weight=
: bold; line-height: 125=25; letter-spacing: normal; text-align: left;=22=
>Top 5 New Hire Forms</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; pad=
ding-left: 18px; mso-line-height-rule: exactly; -ms-text-size-adjust: 100=
=25; -webkit-text-size-adjust: 100=25; word-break: break-word; color: =23=
43404D; font-family: sans-serif; font-size: 12pt; line-height: 150=25; te=
xt-align: left;=22 valign=3D=22top=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09<p style=3D=22line-height: 18px;=22><img align=3D=22right=22=
 src=3D=22https://www=2Ehr360=2Ecom/images/newsletter/hr-team-with-female=
-applicant=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>An employee=26=233=
9;s first day on the job can be very stressful for both the employee and =
employer=2E While trying to set up the employee with his or her parking p=
ass, email account, and other necessities, employers should also remember=
 that completing the following forms is just as important=2E</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><b=
>Form I-9</b>: Under federal law, employers are required to verify the id=
entity and employment authorization of each person they hire by completin=
g and retaining Form I-9, <i>Employment Eligibility Verification</i>=2E N=
ewly hired employees must complete and sign Section 1 of Form I-9 <b>no l=
ater than the first day of employment</b>=2E <a href=3D=22https://www=2Eu=
scis=2Egov/i-9=22><span style=3D=22line-height:115=25=22>Click here</span=
></a> to download Form I-9=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>Federal Form W-4<=
/b>: An employee must complete federal Form W-4 for the employer to withh=
old the correct federal income tax from the employee=26=2339;s pay=2E <a =
href=3D=22https://www=2Eirs=2Egov/forms-pubs/about-form-w4=22><span style=
=3D=22line-height:115=25=22>Click here</span></a> to download federal For=
m W-4=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><b>State Form W-4</b>: In states with a s=
tate income tax, an employee must complete a state Form W-4 (or its equiv=
alent) in order for the employer to withhold the correct state income tax=
 from the employee=26=2339;s pay=2E To obtain a state Form W-4, contact y=
our state=26=2339;s <a href=3D=22https://www=2Eirs=2Egov/businesses/small=
-businesses-self-employed/state-government-websites=22><span style=3D=22l=
ine-height:115=25=22>taxation department</span></a>=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>Basic Employment Information Sheet</b>: Employers should keep cert=
ain basic information about each of their employees on file, including th=
eir address, phone number, and emergency contact=2E <a href=3D=22https://=
cdn2=2Ehubspot=2Enet/hubfs/105358/Basic=2520Employment=2520Information=25=
20Sheet=2Edoc=22><span style=3D=22line-height:115=25=22>Click here</span>=
</a> to download a Basic Employment Information Sheet=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:18=
px;=22><b>Direct Deposit Authorization Form</b>: It is now easier than ev=
er for an employer to directly deposit an employee=26=2339;s paycheck int=
o his or her bank account=2E Such deposits, however, must be specifically=
 authorized by the employee=2E <a href=3D=22https://cdn2=2Ehubspot=2Enet/=
hubfs/105358/Direct=2520Deposit=2520Authorization=2520Sheet=2Edoc=22><spa=
n style=3D=22line-height:115=25=22>Click here</span></a> to download a Di=
rect Deposit Authorization Form=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><excludetext class=3D=22excludeTe=
xtStyle=22>Visit our <a href=3D=22https://www=2Ehr360=2Ecom/employee-recr=
uitment-hiring/=22><span style=3D=22line-height:115=25=22>Recruitment =26=
amp; Hiring</span></a> section for more great onboarding tips=2E</exclude=
text></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=5B=
endif=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=22pa=
dding-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 cellspac=
ing=3D=220=22 cellpadding=3D=220=22 width=3D=22100=25=22 style=3D=22width=
:100=25;=22>=0D=0A=09=09=09=09<tr>=0D=0A=09=09=09=09<=21=5Bendif=5D--><=21=
--=5Bif mso=5D>=0D=0A=09=09=09=09<td valign=3D=22top=22 width=3D=22600=22=
 style=3D=22width:600px;=22>=0D=0A=09=09=09=09<=21=5Bendif=5D-->=0D=0A=09=
=09=09=09=09=09=09=09=09=09=09=09<table align=3D=22left=22 border=3D=220=22=
 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22mcnTextContentCon=
tainer 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-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_4_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>3 ACA Terms Employers Need to Know</h=
2>=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 cl=
ass=3D=22Feature_Article_4_Body mcnTextContent=22 style=3D=22padding-top:=
 0; padding-right: 18px; padding-bottom: 9px; padding-left: 18px; mso-lin=
e-height-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text-size-a=
djust: 100=25; word-break: break-word; color: =2343404D; font-family: san=
s-serif; font-size: 12pt; line-height: 150=25; text-align: left;=22 valig=
n=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/health-insurance-application-form=2Ejpg=22=
 style=3D=22border-width: 0px; border-style: solid; margin: 5px; float: r=
ight;=22 /></p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<=
p style=3D=22 ;line-height:18px;=22>In general, under the employer shared=
 responsibility (=26quot;pay or play=26quot;) provisions of the Affordabl=
e Care Act (ACA), applicable large employers=26mdash;generally those with=
 <b>50 or more full-time employees</b>, including full-time equivalent em=
ployees=26mdash;may be subject to a penalty if they do not offer <b>minim=
um essential coverage</b> that is <b>affordable</b> and provides <b>minim=
um value</b> to their full-time employees (and their dependents)=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>Here are definitions to help employers understand these=
 key terms:</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>Minimum Essential Coverage</b>: Mi=
nimum essential coverage includes, among other things, coverage under an =
employer-based plan (including self-insured plans, retiree plans, and COB=
RA coverage)=2E It <b>does not include </b>fixed indemnity, life insuranc=
e, dental, or vision coverage=2E <a href=3D=22https://www=2Ehealthcare=2E=
gov/fees/plans-that-count-as-coverage/=22>Click here</a> for more on what=
 qualifies as minimum essential coverage=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>Aff=
ordable Coverage</b>: For purposes of pay or play, coverage is generally =
considered affordable for plan years beginning in 2018 if the employee=26=
=2339;s required contribution for the lowest cost self-only health plan i=
s <b>9=2E56=25 or less</b> of his or her household income for the taxable=
 year=2E Given that employers are unlikely to know an employee=26rsquo;s =
household income, for purposes of pay or play, they may use a number of <=
a href=3D=22https://www=2Eirs=2Egov/affordable-care-act/employers/questio=
ns-and-answers-on-employer-shared-responsibility-provisions-under-the-aff=
ordable-care-act=23Affordability=22>safe harbors</a> to determine afforda=
bility, including reliance on Form W-2 wages=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>=
Minimum Value</b>: An employer-sponsored plan provides <a href=3D=22https=
://www=2Ehealthcare=2Egov/glossary/minimum-value/=22>minimum value</a> if=
 it covers <b>at least 60=25 </b>of the total allowed cost of benefits th=
at are expected to be incurred under the plan, and provides substantial c=
overage of inpatient hospitalization and physician services=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><excludetext class=3D=22excludeTextStyle=22>Check out our <a =
href=3D=22https://www=2Ehr360=2Ecom/Health-Care-Reform/Pay-or-Play=2Easpx=
=22>Pay or Play</a> section for helpful ACA affordability and penalty cal=
culators=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=22mcnTextBlock=
Inner=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=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_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-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_5_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>Managing the Excu=
se-Makers</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=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=22 ;line-height:18px;=22>Some employees always seem to hav=
e an excuse for failing to meet expectations=2E Luckily, there are strate=
gies managers can use to turn repeat excuse-makers into productive team m=
embers, before giving up on them completely=2E Learn about these strategi=
es in the video below=2E</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09<p style=3D=22 ;line-height:18px;=22><a href=3D=22https://hr3=
60=2Ewistia=2Ecom/medias/4w4cz1lwo0?wvideo=3D4w4cz1lwo0=22><img alt=3D=22=
Managing Excuse Makers - public=22 height=3D=22270=22 src=3D=22https://em=
bed-ssl=2Ewistia=2Ecom/deliveries/bf781be0ba6af52c6d064ec82a57010b6beeb75=
8=2Ejpg?image_crop_resized=3D960x540=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-height:18px;=22><excludetext class=3D=22=
excludeTextStyle=22>To learn more about employee discipline, visit our <a=
 href=3D=22https://www=2Ehr360=2Ecom/Termination/=22>Discipline =26amp; T=
ermination</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--><=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=
=09</tr>=0D=0A=09=09=09=09=09=09=09</tbody>=0D=0A=09=09=09=09=09=09</tabl=
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=
=0A=09=09=09=09</table>=0D=0A=09=09=09=09<=21=5Bendif=5D--></td>=0D=0A=09=
=09=09=09=09</tr>=0D=0A=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09<td id=3D=
=22templateFooter=22 style=3D=22mso-line-height-rule: exactly; -ms-text-s=
ize-adjust: 100=25; -webkit-text-size-adjust: 100=25; padding-right: 22px=
; padding-left: 22px; border: 0;=22 valign=3D=22top=22>=0D=0A=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-collapse=
: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; -ms-text-size-a=
djust: 100=25; -webkit-text-size-adjust: 100=25;=22 width=3D=22100=25=22>=
=0D=0A=09=09=09=09=09=09=09<tbody class=3D=22mcnTextBlockOuter=22>=0D=0A=09=
=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09=09=09=09<td 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;=22><=21--=5Bif mso=5D>=0D=0A=09=09=09<table al=
ign=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpadding=3D=22=
0=22 width=3D=22100=25=22 style=3D=22width:100=25;=22>=0D=0A=09=09=09<tr>=
=0D=0A=09=09=09<=21=5Bendif=5D--><=21--=5Bif mso=5D>=0D=0A=09=09=09<td va=
lign=3D=22top=22 width=3D=22600=22 style=3D=22width:600px;=22>=0D=0A=09=09=
=09<=21=5Bendif=5D--><=21--=5Bif mso=5D>=0D=0A=09=09</td>=0D=0A=09=09<=21=
=5Bendif=5D--><=21--=5Bif mso=5D>=0D=0A=09=09</tr>=0D=0A=09=09</table>=0D=
=0A=09=09<=21=5Bendif=5D--></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 class=3D=
=22mcnTextBlockInner=22 style=3D=22mso-line-height-rule: exactly; -ms-tex=
t-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 valign=3D=22t=
op=22><=21--=5Bif mso=5D>=0D=0A=09=09=09=09<table align=3D=22left=22 bord=
er=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<table align=3D=22left=22 bor=
der=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22mcnT=
extContentContainer=22 style=3D=22max-width: 100=25; min-width: 100=25; b=
order-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<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 cl=
ass=3D=22mcnTextContent=22 style=3D=22padding-top: 0; padding-right: 0; p=
adding-bottom: 0; padding-left: 0; mso-line-height-rule: exactly; -ms-tex=
t-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; word-break: brea=
k-word; color: =23656565; font-family: sans-serif; font-size: 8pt; line-h=
eight: 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; padding: 0; mso=
-line-height-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text-si=
ze-adjust: 100=25; color: =23656565; font-family: sans-serif; font-size: =
8pt; line-height: 150=25; text-align: center;=22><span style=3D=22font-si=
ze: 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=09=
Westchester 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 information pu=
rposes only, and does not constitute=26nbsp;legal, tax, or other advice o=
r opinions on any matters=2E This information has been taken from sources=
 which we believe to be reliable, but there is no guarantee as to its acc=
uracy=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: exactly; -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>201=
8</span> HR 360, Inc=2E=26nbsp;All rights reserved=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<=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</tr>=0D=0A=09=09=09=09=09=09=09</tbod=
y>=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--><=21--=5Bi=
f 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</tr>=0D=0A=09=09=09=09</t=
body>=0D=0A=09=09=09</table>=0D=0A=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</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=09=09=09=09=09=09<=21=5Bendif=5D--><=21=
-- // END TEMPLATE --></center>=0D=0A<p>=A0</p>=0D=0A<table width=3D=2210=
0=25=22>=0D=0A    <tr>=0D=0A        <td align=3D=22left=22 valign=3D=22to=
p=22>=0D=0A            <p style=3D=22font-size: 9px; font-family: Arial,H=
elvetica,sans-serif;=22>=0D=0A                Sent to : <a href=3D=22mail=
to:DAVID=40TRANSOCEAN=2ECOM=22>DAVID=40TRANSOCEAN=2ECOM</a>=0D=0A        =
        <br />=0D=0A                If you prefer not to receive=0D=0A   =
             <br />=0D=0A                further e-mails of this type,=0D=
=0A                <br />=0D=0A                <a href=3D=22http://www=2E=
hr360=2Ecom/UnsubscribeEmails=2Easpx?wHK6fsu9nwYJjgb3XRhKUev03TXNHKRprxF7=
gom7cHaM+dbXs6D13zAfoXENdL7W=22>Click=0D=0A                    here</a>=0D=
=0A            </p>=0D=0A        </td>=0D=0A        <td align=3D=22right=22=
 valign=3D=22top=22>=0D=0A            <p style=3D=22font-size: 9px; font-=
family: Arial,Helvetica,sans-serif; text-align: left;=22>=0D=0A          =
      Sent by :=0D=0A                <br />=0D=0A                WBG=26nb=
sp;Inc<br/>Westchester Benefit Group Inc=2E<br/>500 Summit Lake Drive<br/=
>=0D=0A                Valhalla=A0NY=A010595=0D=0A            </p>=0D=0A =
       </td>=0D=0A    </tr>=0D=0A</table>