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From: "Westchester Benefit Group, Inc." <wbgbenefits@westchesterbenefit.com> 
To: "DAVID@TRANSOCEAN.COM" <DAVID@TRANSOCEAN.COM>
Date: Mon, 02 Apr 2018 08:00:17 -0400
Subject: New Form W-4 and Online Withholding Calculator Released - Your
 Monthly Newsletter
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 Content preview:  Your Monthly Newsletter from Westchester Benefit Group Inc.
    Monthly Newsletter by Westchester Benefit Group Inc. April 2018 New Form
   W-4 and Online Withholding Calculator Released [...] 
 
 Content analysis details:   (1.9 points, 3.0 required)
 
  pts rule name              description
 ---- ---------------------- --------------------------------------------------
  0.0 URIBL_BLOCKED          ADMINISTRATOR NOTICE: The query to URIBL was blocked.
                             See
                             http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block
                              for more information.
                             [URIs: smtpsendmail.com]
  0.0 T_SPF_TEMPERROR        SPF: test of record failed (temperror)
  0.8 BAYES_50               BODY: Bayes spam probability is 40 to 60%
                             [score: 0.5000]
  0.7 MIME_HTML_ONLY         BODY: Message only has text/html MIME parts
  0.0 HTML_MESSAGE           BODY: HTML included in message
  0.1 DKIM_SIGNED            Message has a DKIM or DK signature, not necessarily valid
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  0.4 HTML_MIME_NO_HTML_TAG  HTML-only message, but there is no HTML tag
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ader=3D=22=22 id=3D=22templateHeader=22 style=3D=22mso-line-height-rule: =
exactly; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; =
padding-right: 22px; padding-left: 22px; background-color: =23FFFFFF; pad=
ding-top: 32px; padding-bottom: 32px;=22 valign=3D=22top=22>=0D=0A=09=09=09=
=09=09=09=09=09=09<table border=3D=220=22 cellpadding=3D=220=22 cellspaci=
ng=3D=220=22 class=3D=22mcnImageBlock=22 style=3D=22min-width: 100=25; bo=
rder-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; -m=
s-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 width=3D=
=22100=25=22>=0D=0A=09=09=09=09=09=09=09=09=09=09<tbody class=3D=22mcnIma=
geBlockOuter=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09<tr class=3D=22mcn=
TextBlockInner=22><=21--Header_Start-->=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09<td align=3D=22center=22 bgcolor=3D=22=23ffffff=22 width=3D=2225=25=
=22><span style=3D=22font-family: Arial;=22><span style=3D=22font-size: 1=
0pt;=22><img alt=3D=22=22 border=3D=220=22 src=3D=22https://www=2Ehr360=2E=
com/images/users/westchesterbenefit/Logo/Logo=2Epng?random=3D201833014129=
?random=3D20180330104540=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=22center=22 class=3D=22colsplit2 mcnTextContent=22 sty=
le=3D=22padding-right: 9px; padding-left: 9px; padding-top: 0; mso-line-h=
eight-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text-size-adju=
st: 100=25; word-break: break-word; color: =2343404D; font-family: sans-s=
erif; 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 da=
ta-control-field=3D=22=7B=26quot;group=26quot;:=26quot;Header=26quot;,=26=
quot;sort=26quot;:1,=26quot;name=26quot;:=26quot;Headline=26quot;,=26quot=
;type=26quot;:=26quot;Text=26quot;,=26quot;rule=26quot;:=26quot;color,fon=
t-size,font-family=26quot;=7D=22 style=3D=22padding: 0px; margin: 0px; di=
splay: block; color: rgb(63, 58, 56); font-family: sans-serif; font-size:=
 20pt; font-style: normal; font-weight: bold; line-height: 125=25; letter=
-spacing: normal;=22>Monthly Newsletter</h1>=0D=0A=0D=0A=09=09=09=09=09=09=
=09=09=09=09=09=09<p style=3D=22padding: 0px; margin: 10px 0px; color: rg=
b(67, 64, 77); font-family: 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</tab=
le>=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 bgcolor=3D=22=232AA8D7=22 class=3D=22newsletter_date=
=22 style=3D=22padding-top: 12px; padding-right: 22px; padding-bottom: 12=
px; padding-left: 22px; color: =23FFF; background-color: =232AA8D7; mso-l=
ine-height-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text-size=
-adjust: 100=25;=22 valign=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-ri=
ght: 18px; padding-left: 18px; color: =23ffffff; font-weight: normal; dis=
play: block; margin: 0; padding: 0; font-family: sans-serif; font-size: 1=
2pt; line-height: 125=25; letter-spacing: normal;=22>April 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=22=
templateBody=22 style=3D=22mso-line-height-rule: exactly; -ms-text-size-a=
djust: 100=25; -webkit-text-size-adjust: 100=25; padding-right: 22px; pad=
ding-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=220=22 class=3D=22mcnTextBlock=22 style=3D=22min-w=
idth: 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<tbody c=
lass=3D=22mcnTextBlockOuter=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=22mcnTextBlockInn=
er=22 style=3D=22padding-top: 9px; mso-line-height-rule: exactly; -ms-tex=
t-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 valign=3D=22t=
op=22><=21-- START BODY CONTENT --><=21--=5Bif mso=5D>=0D=0A=09=09=09=09<=
table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddi=
ng=3D=220=22 width=3D=22100=25=22 style=3D=22width:100=25;=22>=0D=0A=09=09=
=09=09<tr>=0D=0A=09=09=09=09<=21=5Bendif=5D--><=21--=5Bif mso=5D>=0D=0A=09=
=09=09=09<td valign=3D=22top=22 width=3D=22600=22 style=3D=22width:600px;=
=22>=0D=0A=09=09=09=09<=21=5Bendif=5D-->=0D=0A=09=09=09=09=09=09=09=09=09=
=09=09=09<table align=3D=22left=22 border=3D=220=22 cellpadding=3D=220=22=
 cellspacing=3D=220=22 class=3D=22mcnTextContentContainer Feature_Article=
_1=22 style=3D=22max-width: 100=25; min-width: 100=25; border-collapse: c=
ollapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; -ms-text-size-adju=
st: 100=25; -webkit-text-size-adjust: 100=25;=22 width=3D=22100=25=22>=0D=
=0A=09=09=09=09=09=09=09=09=09=09=09=09=09<tbody>=0D=0A=09=09=09=09=09=09=
=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09<td class=3D=22mcnTextContent=22 style=3D=22padding-top: 0; padding=
-right: 18px; padding-bottom: 9px; padding-left: 18px; mso-line-height-ru=
le: exactly; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25=
; word-break: break-word; color: =2343404D; font-family: sans-serif; font=
-size: 12pt; line-height: 150=25; text-align: left;=22 valign=3D=22top=22=
>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<h2 class=3D=22Featur=
e_Article_1_Title=22 style=3D=22display: block; margin: 0; padding: 0; co=
lor: =233F3A38; font-family: sans-serif; font-size: 18pt; font-style: nor=
mal; font-weight: bold; line-height: 125=25; letter-spacing: normal; text=
-align: left;=22>New Form W-4 and Online Withholding Calculator 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 cl=
ass=3D=22Feature_Article_1_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/form-W-4=2Ejpg=22 style=3D=22border-widt=
h: 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-heig=
ht:18px;=22>The Internal Revenue Service (IRS) has released new versions =
of Form W-4 and its online withholding calculator to help taxpayers check=
 their 2018 tax withholding following passage of the Tax Cuts and Jobs Ac=
t in December 2017=2E The IRS urges taxpayers to use these tools to make =
sure they have the right amount of tax taken out of their paychecks=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>Among other things, the <a href=3D=22https://www=2E=
irs=2Egov/newsroom/tax-reform=22 target=3D=22_blank=22 title=3D=22Tax Cut=
s and Jobs Act=22>Tax Cuts and Jobs Act</a> increased the standard deduct=
ion, removed personal exemptions, increased the child tax credit, limited=
 or discontinued certain deductions, and changed the tax rates and bracke=
ts=2E If changes to withholding should be made as a result of these chang=
es, the <a href=3D=22https://www=2Eirs=2Egov/individuals/irs-withholding-=
calculator=22 target=3D=22_blank=22 title=3D=22withholding calculator=22>=
IRS withholding calculator</a> gives employees the information they need =
to fill out a new <a href=3D=22https://www=2Eirs=2Egov/forms-pubs/about-f=
orm-w4=22 target=3D=22_blank=22 title=3D=22Form W-4=22>Form W-4</a>=2E Em=
ployees must submit the completed W-4 to 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>Check out our section on <a href=3D=22https://www=2Ehr360=2Ecom/=
Resource-Center/Federal-Laws/Employer-Tax-Laws/Introduction-to-Employer-T=
ax-Laws=2Easpx=22 target=3D=22_self=22 title=3D=22Employer Tax Laws=22>Em=
ployer Tax Laws</a> for other tax topics of interest=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</t=
r>=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=22mcnTextBl=
ockInner=22 style=3D=22padding-top: 9px; mso-line-height-rule: exactly; -=
ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 valign=3D=
=22top=22><=21--=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_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-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_2_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>DOL Repl=
aces Guidance on Employee Classification</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 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/Pe=
ople-doing-paperwork=2Ejpg=22 style=3D=22border-width: 0px; border-style:=
 solid; margin: 5px; float: right;=22 /></p>=0D=0A=0D=0A=09=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-height:18px;=22>The U=2ES=
=2E Department of Labor (DOL) has withdrawn its 2014 guidance regarding t=
he meaning and scope of the term =26quot;employment relationship=26quot; =
under the federal Fair Labor Standards Act (FLSA) and replaced it with it=
s guidance from 2008=2E As a result of this change, the DOL no longer adv=
ises that =26quot;most workers are employees=2E=26quot;</p>=0D=0A=0D=0A=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-height:18p=
x;=22><b>Withdrawn 2014 Guidance</b><br />=0D=0A=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09In 2014, the DOL issued guidance on how to determine wh=
ether an employment or independent contractor relationship exists for pur=
poses of the federal FLSA=2E The guidance stated, among other things, =26=
quot;Applying the FLSA=26=2339;s definition =5Bof =26quot;employ=26quot;=5D=
, workers who are economically dependent on the business of the employer,=
 regardless of skill level, are considered to be employees, and most work=
ers are employees=2E=26quot; <b>Effective immediately, this guidance has =
been withdrawn</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><b>2008 Guidance Once Again=
 Effective</b><br />=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09Th=
e 2014 guidance has been replaced by <a href=3D=22https://www=2Edol=2Egov=
/whd/regs/compliance/whdfs13=2Ehtm=22 target=3D=22_blank=22 title=3D=22gu=
idance=22><span style=3D=22color:blue=22>guidance</span></a> from 2008=2E=
 The 2008 guidance does not contain the statement that =26quot;most worke=
rs are employees=2E=26quot; However, this guidance does include the same =
=26quot;economic realities=26quot; test present in the 2014 guidance, und=
er which determination of employee status is made by considering the foll=
owing factors:</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>Whether the work performed is an integral part of =
the employer=26=2339;s business=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>Whether the worke=
r=26=2339;s managerial skill affects the worker=26=2339;s opportunities f=
or profit or loss=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 worker=26=2339;s relative=
 investment compared to the employer=26=2339;s investment=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>Whether work performed requires special business skills, judgme=
nt, and initiative=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>Whether the worker-employer r=
elationship is permanent or indefinite=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 natu=
re and degree of the employer=26=2339;s control of the work=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>Our=
 <a href=3D=22https://www=2Ehr360=2Ecom/Resource-Center/Federal-Laws/Labo=
r-and-Employment-Laws/Fair-Labor-Standards-Act/Introduction-to-the-Fair-L=
abor-Standards-Act=2Easpx=22 target=3D=22_self=22 title=3D=22Fair Labor S=
tandards Act=22><span style=3D=22color:blue=22>Fair Labor Standards Act</=
span></a> section features additional information on employers=26=2339; r=
esponsibilities under the FLSA=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; -webkit-text-size-adjust: 100=25;=22 valign=3D=22top=22><=21--=5B=
if mso=5D>=0D=0A=09=09=09=09<table align=3D=22left=22 border=3D=220=22 ce=
llspacing=3D=220=22 cellpadding=3D=220=22 width=3D=22100=25=22 style=3D=22=
width:100=25;=22>=0D=0A=09=09=09=09<tr>=0D=0A=09=09=09=09<=21=5Bendif=5D-=
-><=21--=5Bif mso=5D>=0D=0A=09=09=09=09<td valign=3D=22top=22 width=3D=22=
600=22 style=3D=22width:600px;=22>=0D=0A=09=09=09=09<=21=5Bendif=5D-->=0D=
=0A=09=09=09=09=09=09=09=09=09=09=09=09<table align=3D=22left=22 border=3D=
=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22mcnTextCon=
tentContainer Feature_Article_3=22 style=3D=22max-width: 100=25; min-widt=
h: 100=25; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rs=
pace: 0pt; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25=
;=22 width=3D=22100=25=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09<t=
body>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22mcnTextContent=22 style=3D=
=22padding-top: 0; padding-right: 18px; padding-bottom: 9px; padding-left=
: 18px; mso-line-height-rule: exactly; -ms-text-size-adjust: 100=25; -web=
kit-text-size-adjust: 100=25; word-break: break-word; color: =2343404D; f=
ont-family: sans-serif; font-size: 12pt; line-height: 150=25; text-align:=
 left;=22 valign=3D=22top=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09<h2 class=3D=22Feature_Article_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; l=
etter-spacing: normal; text-align: left;=22>2018 HSA Contribution Limit D=
ecreased for Certain Individuals</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 mcnTe=
xtContent=22 style=3D=22padding-top: 0; padding-right: 18px; padding-bott=
om: 9px; padding-left: 18px; mso-line-height-rule: exactly; -ms-text-size=
-adjust: 100=25; -webkit-text-size-adjust: 100=25; word-break: break-word=
; color: =2343404D; font-family: sans-serif; font-size: 12pt; line-height=
: 150=25; text-align: left;=22 valign=3D=22top=22>=0D=0A=09=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09<p style=3D=22line-height: 18px;=22><img align=
=3D=22right=22 src=3D=22https://www=2Ehr360=2Ecom/images/newsletter/HSA-D=
ebit-Card=2Ejpg=22 style=3D=22border-width: 0px; border-style: solid; mar=
gin: 5px; float: right;=22 /></p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09<p style=3D=22 ;line-height:18px;=22>The Internal Revenue =
Service (IRS) has announced that the 2018 annual limitation on health sav=
ings account (HSA) contributions by <b>individuals with family coverage u=
nder a high deductible health plan </b>(HDHP) is now <b>=246,850</b>=2E T=
his limit was previously announced as =246,900, but has been revised down=
ward due to an inflation adjustment provision in the Tax Cuts and Jobs Ac=
t=2E The 2018 annual limitation on HSA contributions by an individual wit=
h self-only coverage under a HDHP remains <b>unchanged at =243,450</b>=2E=
</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22=
 ;line-height:18px;=22><a href=3D=22https://www=2Eirs=2Egov/pub/irs-irbs/=
irb18-10=2Epdf=22 target=3D=22_blank=22 title=3D=22Click here=22>Click he=
re</a> to read the IRS announcement=2E For information on how to properly=
 adjust employer or employee contributions to comply with the newly annou=
nced limit, please <a href=3D=22https://www=2Eirs=2Egov/help/contact-your=
-local-irs-office=22>contact the IRS</a>=2E</p>=0D=0A=0D=0A=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-height:18px;=22>Check =
out our <a href=3D=22https://www=2Ehr360=2Ecom/Employee-Benefits/HSAs-FSA=
s-and-Other-Tax-Favored-Plans/Health-Savings-Accounts/Health-Savings-Acco=
unts=2Easpx=22 target=3D=22_self=22 title=3D=22Health Savings Accounts=22=
>Health Savings Accounts</a> section for more on HSAs=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</t=
r>=0D=0A=09=09=09=09</table>=0D=0A=09=09=09=09<=21=5Bendif=5D--><=21-- EN=
D 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; 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>Best Practices for Preventing Workplace Harassment<=
/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 cl=
ass=3D=22Feature_Article_3_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/Water-cooler-talk=2Ejpg=22 style=3D=22bo=
rder-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>A report from the U=2ES=2E Equal Employment Opportu=
nity Commission (EEOC) highlights best practices for employers to prevent=
 and respond to workplace harassment=2E According to the EEOC report, emp=
loyers should:</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>Foster an <b>organizational culture</b> in which <=
a href=3D=22https://www=2Eeeoc=2Egov/laws/types/harassment=2Ecfm=22>haras=
sment</a> is not tolerated;</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>Adopt and maintain a co=
mprehensive <b>anti-harassment policy</b> (which prohibits harassment bas=
ed on any protected characteristic, and which includes social media consi=
derations) and establish <b>procedures </b>consistent with the best pract=
ices outlined in the report;</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>Ensure that any such an=
ti-harassment policy--especially details about <b>how to complain </b>of =
harassment and <b>how to report</b> observed harassment--is <b>frequently=
 communicated </b>to employees=26nbsp;in a variety of forms and methods;<=
/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>Ensure that where harassment is found to have occu=
rred, discipline is <b>prompt and proportionate</b> to the severity of th=
e infraction=2E Discipline should be <b>consistent</b>=26nbsp;and not giv=
e or create the appearance of=26nbsp;undue favor to any particular employ=
ee; and</li>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<li sty=
le=3D=22 ;line-height:18px;=22>Dedicate sufficient resources to <b>traini=
ng middle-management and first-line supervisors </b>on how to respond eff=
ectively to harassment that they observe, that is reported to them, or of=
 which they have knowledge or information--even before such harassment re=
aches a legally-actionable level=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=2Eeeo=
c=2Egov/eeoc/task_force/harassment/upload/report=2Epdf=22>Click here</a> =
to read the EEOC report in its entirety=2E</p>=0D=0A=0D=0A=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09<p style=3D=22 ;line-height:18px;=22>Inform=
ation regarding employer responsibilities under federal nondiscrimination=
 laws may be found in our section on <a href=3D=22https://www=2Ehr360=2Ec=
om/Resource-Center/Federal-Laws/Discrimination/Introduction-to-Discrimina=
tion=2Easpx=22 target=3D=22_self=22 title=3D=22Discrimination=22>Discrimi=
nation</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--><=21-- END BODY CONTENT --></td>=0D=0A=09=09=09=09=
=09=09=09=09=09=09=09</tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22mcnTextBlockInner=22 s=
tyle=3D=22padding-top: 9px; mso-line-height-rule: exactly; -ms-text-size-=
adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 valign=3D=22top=22><=
=21--=5Bif mso=5D>=0D=0A=09=09=09=09<table align=3D=22left=22 border=3D=22=
0=22 cellspacing=3D=220=22 cellpadding=3D=220=22 width=3D=22100=25=22 sty=
le=3D=22width:100=25;=22>=0D=0A=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=5Ben=
dif=5D-->=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09<table align=3D=22left=
=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=
=22mcnTextContentContainer Feature_Article_4=22 style=3D=22max-width: 100=
=25; min-width: 100=25; border-collapse: collapse; mso-table-lspace: 0pt;=
 mso-table-rspace: 0pt; -ms-text-size-adjust: 100=25; -webkit-text-size-a=
djust: 100=25;=22 width=3D=22100=25=22>=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09=09<tbody>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td class=3D=22mcnTextConten=
t=22 style=3D=22padding-top: 0; padding-right: 18px; padding-bottom: 9px;=
 padding-left: 18px; mso-line-height-rule: exactly; -ms-text-size-adjust:=
 100=25; -webkit-text-size-adjust: 100=25; word-break: break-word; color:=
 =2343404D; font-family: sans-serif; font-size: 12pt; line-height: 150=25=
; text-align: left;=22 valign=3D=22top=22>=0D=0A=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09<h2 class=3D=22Feature_Article_4_Title=22 style=3D=22di=
splay: block; margin: 0; padding: 0; color: =233F3A38; font-family: sans-=
serif; font-size: 18pt; font-style: normal; font-weight: bold; line-heigh=
t: 125=25; letter-spacing: normal; text-align: left;=22>Counting Employee=
s Vital to ACA Compliance</h2>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09</td>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>=0D=0A=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09=09<td class=3D=22Feature_Article_4_Body mcnTextContent=
=22 style=3D=22padding-top: 0; padding-right: 18px; padding-bottom: 9px; =
padding-left: 18px; mso-line-height-rule: exactly; -ms-text-size-adjust: =
100=25; -webkit-text-size-adjust: 100=25; word-break: break-word; color: =
=2343404D; font-family: sans-serif; font-size: 12pt; line-height: 150=25;=
 text-align: left;=22 valign=3D=22top=22>=0D=0A=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09<p style=3D=22line-height: 18px;=22><img align=3D=22rig=
ht=22 src=3D=22https://www=2Ehr360=2Ecom/images/newsletter/Grocery-store-=
staff=2Ejpg=22 style=3D=22border-width: 0px; border-style: solid; margin:=
 5px; float: right;=22 /></p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09<p style=3D=22 ;line-height:18px;=22>Employers are reminded t=
hat it is important to know how many full-time employees they have in ord=
er to ensure compliance with the employer shared responsibility (=26quot;=
pay or play=26quot;) provisions=26nbsp;of the Affordable Care Act, which =
apply to <a href=3D=22https://www=2Eirs=2Egov/affordable-care-act/employe=
rs/determining-if-an-employer-is-an-applicable-large-employer=22 target=3D=
=22_blank=22 title=3D=22applicable large employers=22><span style=3D=22co=
lor:blue=22>applicable large employers</span></a> (ALEs)=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>Determining ALE Status</b><br />=0D=0A=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09=09Whether an employer is considered an ALE for a parti=
cular calendar year depends on the size of its workforce during the prece=
ding calendar year=2E <b>For example, employers will use information abou=
t the size of their workforce during 2017 to determine if their company i=
s an ALE for 2018</b>=2E Employers with an average of <b>at least 50 full=
-time employees</b> in the preceding calendar year=26mdash;including full=
-time equivalent employees=26mdash;are generally deemed ALEs for the curr=
ent calendar year=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>Identifying Full-Time Emplo=
yees</b><br />=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09In gener=
al, for purposes of=26nbsp;pay or play:</p>=0D=0A=0D=0A=09=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09<ul>=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09<li style=3D=22 ;line-height:18px;=22>A <b>full-time employee=
</b> is, for a calendar month, an employee who is employed on average <b>=
at least 30 hours of service per week</b>=2E<b>=26nbsp;</b>However,<b>=26=
nbsp;</b>130 hours of service in a calendar month is treated as the month=
ly equivalent of at least 30 hours of service per week=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>A <b>full-time equivalent employee </b>is a combination of employe=
es, each of whom individually is not a full-time employee, but who, in co=
mbination, are equivalent to a full-time 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>For additional =
rules on determining who is a full-time employee, including what counts a=
s an hour of service, <a href=3D=22https://www=2Eirs=2Egov/affordable-car=
e-act/employers/identifying-full-time-employees=22 target=3D=22_blank=22 =
title=3D=22click here=22><span style=3D=22color:blue=22>click here</span>=
</a>=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>To learn more about pay or play, please v=
isit our <a href=3D=22https://www=2Ehr360=2Ecom/Health-Care-Reform/=22 ta=
rget=3D=22_self=22 title=3D=22Health Care Reform=22><span style=3D=22colo=
r:blue=22>Health Care Reform</span></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 C=
ONTENT --></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-he=
ight-rule: exactly; -ms-text-size-adjust: 100=25; -webkit-text-size-adjus=
t: 100=25;=22 valign=3D=22top=22><=21--=5Bif mso=5D>=0D=0A=09=09=09=09<ta=
ble align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpadding=
=3D=220=22 width=3D=22100=25=22 style=3D=22width:100=25;=22>=0D=0A=09=09=09=
=09<tr>=0D=0A=09=09=09=09<=21=5Bendif=5D--><=21--=5Bif mso=5D>=0D=0A=09=09=
=09=09<td valign=3D=22top=22 width=3D=22600=22 style=3D=22width:600px;=22=
>=0D=0A=09=09=09=09<=21=5Bendif=5D-->=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09<table align=3D=22left=22 border=3D=220=22 cellpadding=3D=220=22 ce=
llspacing=3D=220=22 class=3D=22mcnTextContentContainer Feature_Article_5=22=
 style=3D=22max-width: 100=25; min-width: 100=25; border-collapse: collap=
se; mso-table-lspace: 0pt; mso-table-rspace: 0pt; -ms-text-size-adjust: 1=
00=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: ex=
actly; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; wo=
rd-break: break-word; color: =2343404D; font-family: sans-serif; font-siz=
e: 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_Ar=
ticle_5_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-ali=
gn: left;=22>How to Conduct a Job=26nbsp;Interview</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_Artic=
le_5_Body mcnTextContent=22 style=3D=22padding-top: 0; padding-right: 18p=
x; padding-bottom: 9px; padding-left: 18px; mso-line-height-rule: exactly=
; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; word-br=
eak: break-word; color: =2343404D; font-family: sans-serif; font-size: 12=
pt; 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:18p=
x;=22>The most important tasks in conducting a job interview are preparin=
g questions and evaluating candidate=26nbsp;answers=2E However, there are=
 other key items you can attend to that will ensure a successful job inte=
rview=2E Learn the action steps you need to know by watching the video be=
low=2E</p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<p sty=
le=3D=22 ;line-height:18px;=22><a href=3D=22https://hr360=2Ewistia=2Ecom/=
medias/4hr5atijap?wvideo=3D4hr5atijap=22><img alt=3D=22How to Conduct an =
Interview - subscription=22 height=3D=22270=22 src=3D=22https://embed-ssl=
=2Ewistia=2Ecom/deliveries/ba399f82d8ebdbf1a86f5640b47a706585e37957=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>For more information on job inter=
views, check out our <a href=3D=22https://www=2Ehr360=2Ecom/employee-recr=
uitment-hiring/=22>Recruitment =26amp; Hiring</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=
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-- END BODY CONTENT --></td>=0D=0A=09=09=09=09=09=09=09=09=09=09=09</tr>=0D=
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=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=
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=09=09=09<td id=3D=22templateFooter=22 style=3D=22mso-line-height-rule: e=
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kOuter=22>=0D=0A=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09=09=09=
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x; padding-left: 18px; mso-line-height-rule: exactly; -ms-text-size-adjus=
t: 100=25; -webkit-text-size-adjust: 100=25;=22><=21--=5Bif mso=5D>=0D=0A=
=09=09=09<table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22=
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=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=
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<td class=3D=22mcnTextBlockInner=22 style=3D=22mso-line-height-rule: exac=
tly; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=22 v=
align=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<table align=3D=22=
left=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 clas=
s=3D=22mcnTextContentContainer=22 style=3D=22max-width: 100=25; min-width=
: 100=25; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rsp=
ace: 0pt; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25;=
=22 width=3D=22100=25=22>=0D=0A=09=09=09=09=09=09=09=09=09=09<tbody>=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09<tr>=0D=0A=09=09=09=09=09=09=09=09=09=09=
=09=09<td class=3D=22mcnTextContent=22 style=3D=22padding-top: 0; padding=
-right: 0; padding-bottom: 0; padding-left: 0; mso-line-height-rule: exac=
tly; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; word=
-break: break-word; color: =23656565; font-family: sans-serif; font-size:=
 8pt; line-height: 150=25; text-align: center;=22 valign=3D=22top=22>=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D=22margin: 0 0 10px 0; pad=
ding: 0; mso-line-height-rule: exactly; -ms-text-size-adjust: 100=25; -we=
bkit-text-size-adjust: 100=25; color: =23656565; font-family: sans-serif;=
 font-size: 8pt; line-height: 150=25; text-align: center;=22><span style=3D=
=22font-size: 11pt;=22><strong>Newsletter provided by</strong>:<br />=0D=0A=
=09=09=09=09=09=09=09=09=09=09=09=09<br />=0D=0A=09=09=09=09=09=09=09=09=09=
=09=09=09Westchester Benefit Group Inc=2E<br />=0D=0A=09=09=09=09=09=09=09=
=09=09=09=09=09500 Summit Lake Drive, Valhalla, NY 10595<br />=0D=0A=09=09=
=09=09=09=09=09=09=09=09=09=09(914) 747-5100<br />=0D=0A=09=09=09=09=09=09=
=09=09=09=09=09=09wbgbenefits=40westchesterbenefit=2Ecom<br />=0D=0A=09=09=
=09=09=09=09=09=09=09=09=09=09http://www=2Ewestchesterbenefit=2Ecom</span=
><br />=0D=0A=09=09=09=09=09=09=09=09=09=09=09=09<br />=0D=0A=09=09=09=09=
=09=09=09=09=09=09=09=09<em>The content herein is provided for general in=
formation purposes only, and does not constitute=26nbsp;legal, tax, or ot=
her advice or opinions on any matters=2E This information has been taken =
from sources which we believe to be reliable, but there is no guarantee a=
s to its accuracy=2E</em></p>=0D=0A=0D=0A=09=09=09=09=09=09=09=09=09=09=09=
=09<p style=3D=22margin: 10px 0; padding: 0; mso-line-height-rule: exactl=
y; -ms-text-size-adjust: 100=25; -webkit-text-size-adjust: 100=25; color:=
 =23656565; font-family: sans-serif; font-size: 8pt; line-height: 150=25;=
 text-align: center;=22>Copyright =26copy; <span class=3D=22Date_Current_=
Year=22>2018</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=5B=
endif=5D--></td>=0D=0A=09=09=09=09=09=09=09=09</tr>=0D=0A=09=09=09=09=09=09=
=09</tbody>=0D=0A=09=09=09=09=09=09</table>=0D=0A=09=09=09=09=09=09<=21--=
=5Bif mso=5D>=0D=0A=09=09=09=09</td>=0D=0A=09=09=09=09<=21=5Bendif=5D--><=
=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=
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>=0D=0A=09=09=09=09</tr>=0D=0A=09=09=09=09</table>=0D=0A=09=09=09=09<=21=5B=
endif=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 wid=
th=3D=22100=25=22>=0D=0A    <tr>=0D=0A        <td align=3D=22left=22 vali=
gn=3D=22top=22>=0D=0A            <p style=3D=22font-size: 9px; font-famil=
y: Arial,Helvetica,sans-serif;=22>=0D=0A                Sent to : <a href=
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right=22 valign=3D=22top=22>=0D=0A            <p style=3D=22font-size: 9p=
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