Return-Path: Delivered-To: edward@transocean.com Received: from vps.transocean.com by vps.transocean.com (Dovecot) with LMTP id +UWlA+SkjVnhFwAAInt2oQ for ; Fri, 11 Aug 2017 05:36:52 -0700 Return-path: Envelope-to: edward@transocean.com Delivery-date: Fri, 11 Aug 2017 05:36:52 -0700 Received: from mta963.chtah.net ([8.30.201.21]:53547) by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES256-GCM-SHA384:256) (Exim 4.89) (envelope-from ) id 1dg9B9-0001Y1-3n for edward@transocean.com; Fri, 11 Aug 2017 05:36:52 -0700 DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=eproduct.regulatorywebinar.com; s=20170308061316; t=1502454696; x=1518352296; bh=4aeNPK0ydnjUo/PLDPL4frvjYwsOdHv5nf1JddHjx2k=; h=From:Reply-To; b=fFS20ryHOEzmJrAWUeapUo75EVsJHgEq0Fu9QcUEylKNngdgIK3YRbK886tlNaJ1s HtFxjV2PBSq9tFJkcDksH+2/kbOMLMkKukoLjQVmJzuBxsVwJhk/2AJbdKsmtA43Zg eALLnF2vuBPg+vOEhDFKwt4uLiPz3xBONWr2d7ZmXLlOh3ArVmL40zFDtSA4ycpl2D t0Yq4Wd9n+xZIBtZuNZLhIIuReKV8ToxTtQhejX16SmCwrSS3pOlaJpc5iyfBIldn1 oxBWWLFefrAaoKOkreo61vCxPkFcBY2vk4VuK1us7y1ONTFIDmH8dOZFDCzqf9pVHD BQBlyIsFxFkIQ== DomainKey-Signature: a=rsa-sha1; q=dns; c=nofws; s=200505; d=eproduct.regulatorywebinar.com; b=C+U6vroZfSfrZMXGXozZl++8aEgHGOQXkOfNo3iYkxUt6T9/GeqxBJ1vQjNbm0wwwmt7SLfLV4jh4tiOY+BQF4p4GIEQYx2xzz2VpW9uhpdVIRZg56kmIMfycNgt6p3xcENA/sNhrEIsW+VHTPlLxEZKcVbPwWeHYvb2OpPwZBM=; h=Date:Message-ID:List-Unsubscribe:From:To:Subject:MIME-Version:Reply-To:X-Mailer:X-mid:X-aid:Content-type:Content-Transfer-Encoding; Date: Fri, 11 Aug 2017 12:31:36 -0000 Message-ID: List-Unsubscribe: From: "Standard Compliance" To: edward@transocean.com Subject: Form W8BEN and W9 Filing Requirements and Pitfalls MIME-Version: 1.0 Reply-To: "info@onlinecompliancepanel.com" X-Mailer: CheetahMailer X-mid: 2105106679 X-aid: 2103788676 Content-type: text/html; charset="utf-8" Content-Transfer-Encoding: quoted-printable X-Spam-Status: No, score=-1.3 X-Spam-Score: -12 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: onlinecompliancepanel-webinar-mailer-CHE-STANLEY-FOODMAN-AUG25-NOR Forms W-8BEN and W-9 Compliance in Foreign and U.S. Business Transactions LIVE WEBINAR Date: Friday, 25 August 2017 Time: 10:00 AM PDT | 01:00 PM EDT Call 510-857-5896 38780 Tyson Lane Suite 210 Fremont, CA-94536 Get upto 10% off if you register today! Call 510-857-5896 to know more. Under U.S. federal tax law, businesses making certain payments are required to obtain a Form W-8BEN or other W-8 (foreign entities or individuals), or a Form W-9 (U.S. taxpayers), bearing certain information about the payee. Otherwise, the payer may have to withhold tax from the payment. Failure to handling properly filled out, signed and dated withholding certificates can lead to IRS penalties, interest and tax examinations. Join this one hour training session to understand the business transaction requirements and pitfalls faced by U.S. Withholding Agents in filling and maintaining IRS form W8BEN and form W9. [...] Content analysis details: (-1.3 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: regulatorywebinar.com] 0.0 T_SPF_HELO_TEMPERROR SPF: test of HELO record failed (temperror) -0.0 SPF_PASS SPF: sender matches SPF record -1.9 BAYES_00 BODY: Bayes spam probability is 0 to 1% [score: 0.0000] 0.0 HTML_MESSAGE BODY: HTML included in message 0.7 MIME_HTML_ONLY BODY: Message only has text/html MIME parts -0.1 DKIM_VALID_AU Message has a valid DKIM or DK signature from author's domain 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 X-Spam-Flag: NO =20=20=20=20=09 onlinecompliancepanel-webinar-mailer-CHE-STANLEY-FOODMAN-AUG25-NOR<= /title> =09 <style type=3D"text/css"> <!-- body { background-color: #EEEEEE; } .border{ background-color: #FFFFFF; border-top: 1px solid #CCCCCC; border-bottom: 1px solid #CCCCCC; border-left: 1px solid #CCCCCC; border-right: 1px solid #CCCCCC; } a:link { color: #0033CC; text-decoration: none; cursor:pointer; } a:visited { color: #0033CC; text-decoration: none; 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text-decoration: none; font-family: Verdana, Arial, Helve= tica, sans-serif; font-weight: bold; color: #ffffff; cursor:pointer; } a.reg1:hover{ font-size: 17px; text-decoration: none; font-family: Verdana, Arial, Helve= tica, sans-serif; font-weight: bold; text-decoration:none; color: #b7def3; = cursor:pointer; } a.topic:link,a.topic:visited{ font-size: 20px; text-decoration: none; font-family: Verdana, Arial, Helve= tica, sans-serif; font-weight: bold; color: #006398; cursor:pointer; } a.topic:hover{ font-size: 20px; text-decoration: none; font-family: Verdana, Arial, Helv= etica, sans-serif; font-weight: bold; text-decoration:none; color: #006398;= cursor:pointer; } .live {color: #215a9d; font-family: Verdana, Arial, Helvetica, sans-serif; = text-decoration: none; font-size: 16px; } .offers {font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 12p= x; font-weight: normal; color: #cd0e20; padding-right:10px;} .style1 { font-size: 12px; font-style: italic; } --> </style> </head> <body><img src=3D"http://eproduct.regulatorywebinar.com/a/hBZjaNLB9ZUSEB9eW= D3AAMEzX2K/spacer.gif" width=3D"1" height=3D"1" style=3D"display:none !impo= rtant; max-height:1px !important; max-width:1px !important; border:0 !impor= tant; background-color:transparent !important; padding:0 !important; outlin= e:0 !important; min-height:1px !important; min-width:1px !important; height= :1px !important; width:1px !important;" alt=3D""> <table width=3D"700" border=3D"0" align=3D"center" cellpadding=3D"0" c= ellspacing=3D"0" class=3D"border" style=3D"background-color: #FFFFFF; borde= r-top: 5px solid #CCCCCC; border-bottom: 5px solid #CCCCCC; border-left: 5p= x solid #CCCCCC; border-right: 5px solid #CCCCCC;"> <!--DWLayoutTable--> <tr> <td width=3D"690" height=3D"485" valign=3D"top"><table width=3D"100= %" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"> <!--DWLayoutTable--> <tr> <td height=3D"197" colspan=3D"2" valign=3D"top"><table width=3D= "100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"> <!--DWLayoutTable--> <tr> <td width=3D"424" height=3D"102" valign=3D"top"><table widt= h=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"> <!--DWLayoutTable--> <tr> <td width=3D"424" height=3D"auto" valign=3D"top" style= =3D"font-size: 20px; font-family: Verdana, Arial, Helvetica, sans-serif; co= lor: #006398; text-align:left; text-decoration:none; padding:10px;"> <a href=3D"https://www.onlinecompliancepanel.com/= webinar/Forms-W-8BEN-and-W-9-Compliance-in-Foreign-and-U-S-Business-Transac= tions-509665/CHE-STANLEY-FOODMAN-AUG25-NOR" style=3D"color: #006398;text-de= coration:none;">Forms W-8BEN and W-9 Compliance in Foreign and U.S. Busines= s Transactions</a> </td> </tr> <tr> <td height=3D"auto" valign=3D"top" style=3D"font-family= : Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #333333; l= ine-height:16px; padding-bottom:10px; padding-left:10px;"> <span style=3D"color:#FF5733;"><strong>LIVE WEBIN= AR</strong></span><br> <span><strong>Date:</strong> Friday, 25 August 20= 17</span><br> <span><strong>Time: </strong> 10:00 AM PDT &#= 124; 01:00 PM EDT</span><br> </td> </tr> </table></td> <td width=3D"266" valign=3D"top"><table width=3D"100%" = border=3D"0" cellpadding=3D"0" cellspacing=3D"0"> <!--DWLayoutTable--> <tr> <td width=3D"266" height=3D"69" align=3D"right" val= ign=3D"middle" style=3D"padding-right:10px;"> <a href=3D"https://www.onlinecompliancepanel.= com/webinar/Forms-W-8BEN-and-W-9-Compliance-in-Foreign-and-U-S-Business-Tra= nsactions-509665/CHE-STANLEY-FOODMAN-AUG25-NOR"><img src=3D"https://www.onl= inecompliancepanel.com/ocpFiles/ocpImages/theme/template-logo.png" alt=3D"O= CP_Logo" border=3D"0"></a> </td> </tr> <tr> <td height=3D"43" valign=3D"top" style=3D"font-fami= ly: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #333333;= line-height:16px; text-align:right; padding-right:10px;">Call 510-857-5896= <br/> 38780 Tyson Lane Suite 210 Fremont, CA-94536</td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20 <tr> <td height=3D"80" colspan=3D"2" valign=3D"top"> <table width=3D"100%" border=3D"0" cellpadding=3D"0" cellsp= acing=3D"0" bgcolor=3D"#FFFFFF"> <!--DWLayoutTable--> <tr> <td width=3D"690" height=3D"70" align=3D"center" valign= =3D"middle" bgcolor=3D"#eeeeee" style=3D"line-height:22px;"> <span style=3D"font-family:Arial, Helvetica, sans-ser= if; font-size:18px; color:#548502;">Get upto 10% off if you register today!= </span><br/> <span style=3D"font-family:Arial, Helvetica, sans-serif; font-size:14px; = color:#666666;">Call 510-857-5896 to know more.</span> </td> </tr> <tr> <td height=3D"5"></td> </tr> </table> </td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> </tr> =20=20=20=20=20=20=20=20=20=20 <tr> <td height=3D"373" valign=3D"top"><table width=3D"100%" border= =3D"0" cellpadding=3D"0" cellspacing=3D"0"> <!--DWLayoutTable--> =20=20=20=20=20=20=20=20=20=20=20=20=20=20 <tr> <td width=3D"424" height=3D"340" valign=3D"top"><table widt= h=3D"424" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"> <!--DWLayoutTable--> <tr> <td height=3D"50" colspan=3D"2" valign=3D"top"><table w= idth=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"mar= gin-left:8px;"> <!--DWLayoutTable--> <tr> <td width=3D"142" height=3D"42" align=3D"left" valign= =3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-serif; fon= t-weight:bold; font-size:14px; padding-left:16px; color:#009900;"> <a href=3D"https://www.onlinecompliancepanel.com/= webinar/Forms-W-8BEN-and-W-9-Compliance-in-Foreign-and-U-S-Business-Transac= tions-509665/CHE-STANLEY-FOODMAN-AUG25-NOR" style=3D"color:#ffffff; text-de= coration:none;"><img src=3D"https://www.onlinecompliancepanel.com/ocpFiles/= ocpImages/theme/rnr-button.jpg"/></a> </td> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20= =20 <td width=3D"218" align=3D"right" valign=3D"middle" sty= le=3D"font-family:Verdana, Arial, Helvetica, sans-serif; font-size:11px; pa= dding-right:10px; color:#333333;"> <a href=3D"https://www.onlinecompliancepanel.com/ocpF= iles/add-calendar/2017/STANLEY-FOODMAN-AUG25.ics"><img src=3D"https://www.o= nlinecompliancepanel.com/ocpFiles/ocpImages/theme/add-cal.jpg"></a> <a href=3D"mailto:customersupport@onlinecompliancepan= el.com"><img src=3D"https://www.onlinecompliancepanel.com/ocpFiles/ocpImage= s/theme/temp-email.jpg"></a> </td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> <tr> <td height=3D"339" colspan=3D"2" valign=3D"top" style= =3D"font-family:Verdana, Arial, Helvetica, sans-serif; font-size:12px; colo= r:#333333; line-height:16px; padding-left:10px; padding-right:10px; text-al= ign:justify;"> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 Under U.S. federal tax law, businesses making certa= in payments are required to obtain a Form W-8BEN or other W-8 (foreign = entities or individuals), or a Form W-9 (U.S. taxpayers), beari= ng certain information about the payee. Otherwise, the payer may have to wi= thhold tax from the payment. Failure to handling properly filled out, signe= d and dated withholding certificates can lead to IRS penalties, interest an= d tax examinations. Join this one hour training session to understand the = business transaction requirements and pitfalls faced by U.S. Withholding Ag= ents in filling and maintaining IRS form W8BEN and form W9. <br/><br/> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 <strong>Key Learning Objectives</strong> <ul> <li>Who qualifies for use of form W8BEN?</li> <li>Who qualifies for use of form W9?</li> <li>What is FDAP?</li> <li>What is ECI?</li> <li>Implications of failure to withhold when requir= ed?</li> <li>Other related forms</li> </ul> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </td> </tr> <tr> <td height=3D"17" colspan=3D"2" align=3D"left" valign= =3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-serif; fon= t-size:12px; color:#333333; padding-left:10px;"> <div style=3D"float: left;padding-top: 7px;">=09 <a href=3D"https://www.onlinecompliancepanel.com/webinar/Forms-W-8= BEN-and-W-9-Compliance-in-Foreign-and-U-S-Business-Transactions-509665/CHE-= STANLEY-FOODMAN-AUG25-NOR" style=3D"color: #006398;">View More</a> </div> =09=09=09=09=09=20=20 <div style=3D"float: right;"> <a href=3D"https://www.onlinecompliancepanel.com/webinar/Forms-W-8= BEN-and-W-9-Compliance-in-Foreign-and-U-S-Business-Transactions-509665/CHE-= STANLEY-FOODMAN-AUG25-NOR/SHARE"><img src=3D"https://www.onlinecompliancepa= nel.com/ocpFiles/ocpImages/theme/temp-share.jpg"></a> </div> </td> </tr> =09=09=09=09=20=20 <tr> <td width=3D"294" height=3D"35" align=3D"left" valign= =3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-serif; fon= t-weight:bold; font-size:16px; color:#333333; padding-left:10px;"> <div style=3D"width:145%;font-size: 12px;"> =09=09=09=09=09=09 <div style=3D"background-color:#db1b23; color:#FFFFFF; width:auto; f= loat:left; padding:6px 10px 6px 10px; margin-right:10px; font-weight:normal= ;"> <a href=3D"https://www.onlinecompliancepanel.com/webinar/Forms-W-8B= EN-and-W-9-Compliance-in-Foreign-and-U-S-Business-Transactions-509665/CHE-S= TANLEY-FOODMAN-AUG25-NOR" style=3D"color: #ffffff; text-decoration:none;">Y= ES I am Attending</a> </div> =09=09=09=09=09=09=09 <div style=3D"background-color:#e0e3e8; color:#FFFFFF; width:auto; f= loat:left; padding:6px 10px 6px 10px; font-weight:normal;"> <a href=3D"https://www.onlinecompliancepanel.com/webinar" style=3D"= color:#666666; text-decoration:none;">NO I Want a Different Course</a> </div> </div> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> <td valign=3D"top"><table width=3D"266" border=3D"0" cellpadd= ing=3D"0" cellspacing=3D"0" bgcolor=3D"#f3f3f3"> <!--DWLayoutTable--> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 <tr> <td width=3D"266" height=3D"71" valign=3D"top"><table= width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"p= adding-top:10px;"> <!--DWLayoutTable--> <tr> <td width=3D"50" height=3D"54" align=3D"center"= valign=3D"middle"> <a href=3D"https://www.onlinecompliancepanel.= com/expert/Stanley-I-Foodman-27583/CHE-STANLEY-FOODMAN-AUG25-NOR"> <img src=3D"https://www.onlinecompliancepan= el.com/ocpFiles/ocpImages/speakers/27583/small.jpg" alt= =3D"instructor" width=3D"32" height=3D"40" border=3D"0"/> </a> </td> <td width=3D"216" valign=3D"top"><span class=3D= "content" style=3D"color: #666666; font-family: verdana; text-decoration: n= one; font-size: 12px; line-height: 18px; "> <strong>Stanley I. Foodman</strong><br> <span style=3D"font-size:11px; font-style:ita= lic;">CEO, Foodman CPAs and Advisors</span><br/>Mr. Foodman is a recognized= and respected forensic accounting and litigation support practitioner. Spe= cializing in complex international and domestic tax matters, he has served = as an expert witness and forensic accountant for some of the nation's most = challenging, high-profile economic crime cases. </span> </td> </tr> <tr> <td height=3D"17" colspan=3D"2" align=3D"right" v= align=3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-serif= ; font-size:11px; color:#333333; padding-right:10px; padding-bottom:10px;"> <a href=3D"https://www.onlinecompliancepanel.co= m/expert/Stanley-I-Foodman-27583/CHE-STANLEY-FOODMAN-AUG25-NOR" style=3D"te= xt-decoration:none; color:#3366FF;">View More</a> </td> </tr> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 </table></td> </tr> <tr> <td height=3D"84" valign=3D"top"> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 <table width=3D"100%" border=3D"0" cellpadding=3D"0= " cellspacing=3D"0" style=3D"border-top:1px solid #cdcccd;margin-top:10px;"> <!--DWLayoutTable--> <tr> <td width=3D"262" height=3D"30" align=3D"left" = valign=3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-seri= f; font-size:14px; padding-left:10px; color:#333333;">Similar On-Demand Web= inar</td> <td width=3D"4"> </td> </tr> <tr> <td height=3D"auto" valign=3D"top" style=3D"fon= t-family:Verdana, Arial, Helvetica, sans-serif; font-size:11px; padding-lef= t:10px; color:#333333;"> <a href=3D"https://www.onlinecompliancepanel.= com/webinar/Form-8621-PFIC-Reporting-Navigating-the-Highly-Complex-IRS-Pass= ive-Foreign-Investment-Company-Rules-502038/CHE-STANLEY-FOODMAN-AUG25-NOR" = style=3D"text-decoration:none; color:#3366FF;">Form 8621 PFIC Reporting:= ; Navigating the Highly Complex IRS Passive Foreign Investment Company Rule= s</a> </td> <td> </td> </tr> <tr> <td height=3D"25" colspan=3D"2" align=3D"left" = valign=3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-seri= f; font-size:11px; color:#333333; padding-left:10px;"> <a href=3D"https://www.onlinecompliancepanel.= com/campaignSimilarWebinar/509665/CHE-STANLEY-FOODMAN-AUG25-NOR/509665-STAN= LEY" style=3D"text-decoration:none; color:#3366FF;">View More</a> </td> </tr> </table> =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 =20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20=20 <table width=3D"100%" border=3D"0" cellpadding=3D"0= " cellspacing=3D"0" style=3D"border-top:1px solid #cdcccd;margin-top:10px;"> <!--DWLayoutTable--> <tr> <td width=3D"262" height=3D"30" align=3D"left" = valign=3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-seri= f; font-size:14px; padding-left:10px; color:#333333;">Workshop</td> <td width=3D"4"> </td> </tr> <tr> <td height=3D"auto" valign=3D"top" style=3D"fon= t-family:Verdana, Arial, Helvetica, sans-serif; font-size:11px; padding-lef= t:10px; color:#333333;"> <a href=3D"https://www.onlinecompliancepanel.= com/workshop/Statistical-Techniques-for-Medical-Device-Manufacturers-505090= /CHE-STANLEY-FOODMAN-AUG25-NOR" style=3D"text-decoration:none; color:#3366F= F;">Statistical Techniques for Medical Device Manufacturers</a> </td> <td> </td> </tr> <tr> <td height=3D"25" colspan=3D"2" align=3D"left" = valign=3D"middle" style=3D"font-family:Verdana, Arial, Helvetica, sans-seri= f; font-size:11px; color:#333333; padding-left:10px;"> <a href=3D"https://www.onlinecompliancepanel.= com/campaignSimilarWebinar/509665/CHE-STANLEY-FOODMAN-AUG25-NOR/509665-STAN= LEY" style=3D"text-decoration:none; color:#3366FF;">View More</a> </td> </tr> </table> <table width=3D"100%" border=3D"0" cellpadding=3D"0" = cellspacing=3D"0" style=3D"border-top:1px solid #cdcccd;margin-top:10px;"> <!--DWLayoutTable--> <tr> <td width=3D"262" height=3D"30" align=3D"center" = valign=3D"middle" bgcolor=3D"#CCCCCC" style=3D"font-family:Verdana, Arial, = Helvetica, sans-serif; font-size:14px; padding-left:10px; color:#333333; fo= nt-weight:bold;"> <a href=3D"https://www.onlinecompliancepanel.co= m/resources-sops/CHE-STANLEY-FOODMAN-AUG25-NOR" target=3D"_blank"; style=3D= "color:#0066FF"><span style=3D"color:#CC0000;"><strong>NEW! 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