Return-Path: Delivered-To: edward@transocean.com Received: from vps.transocean.com by vps.transocean.com with LMTP id 6FZaBxWLolqXIAAAInt2oQ for ; Fri, 09 Mar 2018 05:24:37 -0800 Return-path: Envelope-to: edward@transocean.com Delivery-date: Fri, 09 Mar 2018 05:24:37 -0800 Received: from mta963.chtah.net ([8.30.201.21]:49472) by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES256-GCM-SHA384:256) (Exim 4.89_1) (envelope-from ) id 1euI0X-0002HR-3Z for edward@transocean.com; Fri, 09 Mar 2018 05:24:37 -0800 DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=resources.webcompliancepanel.com; s=20170818131914; t=1520601824; x=1536499424; bh=9COH6Cjx1ec3wE/9JB2fouXlVGSjvc6+ZaCLGk50QvM=; h=From:Reply-To; b=ESDDKWy+L6XCzMd+9pDi4BLL6JrZK82cAGi0OgQdrWX4F/WVCv5dgXQt1YwAE7ouN OstYD+ybjVhJYcEkJ2DeOQkesVDnYG0eALqzyEzXh0k/mI4kAXR6M5MGyc+xOCpE6c ETgLHRraCp6BdqXPphnQJDCMGndJfsqQGqB4kb1gLgtqybK8/6ubvy5U6jeBcGMU3i f+ri6szKUUGx2XvIVLFnipH31rAxqL5R5APXW8Kx53PHHKU6b/u1FvJKqh7Gu/K76G WO5vJoljVZVrE01FUpqR/HWKS4ymP3OJu36LAPjWMEnoHS6ubo1KqhaGiwi6PyCPRK zypaD06/Jwbsw== DomainKey-Signature: a=rsa-sha1; q=dns; c=nofws; s=200505; d=resources.webcompliancepanel.com; b=SPd58zR0w+fhA8b+56zr65AX9askLLXKOjzv73QyRs2vZbrUW80cuizPYaUilR2DoCu/sAqT1OAQb9UCZQLnCle1z2GKjPLg5h4lS7cyttbZtEahmFu68+a0jKy2xjgHdmb6IOiTnbh6TVU/F0gVhTKzwmFgWebeH1DtKge8Tzc=; 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, 9 Mar 2018 13:23:44 -0000 Message-ID: List-Unsubscribe: From: "Webcompliancepanel" To: edward@transocean.com Subject: New Lease Accounting Standards under FASB's ASC 842 Compliance MIME-Version: 1.0 Reply-To: "info@onlinecompliancepanel.com" X-Mailer: CheetahMailer X-mid: 2106935309 X-aid: 2103790079 Content-type: text/html; charset="utf-8" Content-Transfer-Encoding: quoted-printable X-Spam-Status: No, score=0.6 X-Spam-Score: 6 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-GARY-DEUTSCH-MAR22-EB Complying with New Lease Accounting Requirements under FASB's ASC 842 LIVE WEBINAR Date: Thursday, 22 March 2018 Time: 11:30 AM PDT | 02:30 PM EDT Call 510-857-5896 38780 Tyson Lane Suite 210 Fremont, CA-94536 Early Bird Offer! Use Promo Code RECD10 to Get 10% off on Recorded Session/CD/Flash Drive/ Corporate Live Session/Super Combos of this webinar. Offer valid till Mar 11, 2018 midnight. Call us to know more. In February 2016, the FASB issued a revised leasing standard under ASC 842 in their Accounting Standards Update 2016-02. ASC 842 will take effect in 2019, so now is the time for institutions to prepare for the change. Institutions have to understand the impact of ASC 842 on bank-owned real estate including arranging for sale-leaseback transactions as well as branch closures of leased premises. Please join Gary Deutsch, CPA MBA, as he addresses these risk issues and discusses how to comply with the FASB's new lease accounting requirements. [...] Content analysis details: (0.6 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: onlinecompliancepanel.com] 0.0 T_SPF_TEMPERROR SPF: test of record failed (temperror) -0.0 BAYES_40 BODY: Bayes spam probability is 20 to 40% [score: 0.3438] 0.0 HTML_FONT_LOW_CONTRAST BODY: HTML font color similar or identical to background 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 Message has at least one valid DKIM or DK signature 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid -0.1 DKIM_VALID_AU Message has a valid DKIM or DK signature from author's domain X-Spam-Flag: NO =20=20=20=20=09 onlinecompliancepanel-webinar-mailer-CHE-GARY-DEUTSCH-MAR22-EB</tit= le> =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; 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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://resources.webcompliancepanel.com/a/hBaoooHB9ZUn-B9= lUgNAAMEzXpg/spacer.gif" width=3D"1" height=3D"1" style=3D"display:none !im= portant; max-height:1px !important; max-width:1px !important; border:0 !imp= ortant; background-color:transparent !important; padding:0 !important; outl= ine:0 !important; min-height:1px !important; min-width:1px !important; heig= ht: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/Complying-with-New-Lease-Accounting-Requirements-under-FASB-s-ASC-8= 42-505985/CHE-GARY-DEUTSCH-MAR22-EB" style=3D"color: #006398;text-decoratio= n:none;">Complying with New Lease Accounting Requirements under FASB's= ASC 842</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> Thursday, 22 March 2= 018</span><br> <span><strong>Time: </strong> 11:30 AM PDT &= #x7c; 02:30 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/Complying-with-New-Lease-Accounting-Requirements-under-FASB-s-A= SC-842-505985/CHE-GARY-DEUTSCH-MAR22-EB"><img src=3D"https://www.onlinecomp= liancepanel.com/ocpFiles/ocpImages/theme/template-logo.png" alt=3D"OCP_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"75" align=3D"center" valign= =3D"middle" bgcolor=3D"#1A71B2" style=3D"line-height:22px; background: line= ar-gradient(to right,blue,red);"> <span style=3D"font-family:Arial, Helvetica, sans-ser= if; font-size:13.5px; color:#fff;"><span style=3D"font-size:14px; font-weig= ht:bold;">Early Bird Offer! </span>Use Promo Code <span style=3D"color:#fff= ; font-family:Arial, Helvetica, sans-serif; font-weight:bold; font-size:16p= x; border: 1px dashed #fff; padding:0px 5px;"> RECD10</span> to Get 10% off= on Recorded Session/CD/Flash Drive/<br/>Corporate Live Session/Super Combo= s of this webinar.</span>=20 <span style=3D"font-family:Arial, Helvetica, sans-serif; font-size:12px; = color:#fff;"> Offer valid till Mar 11, 2018 midnight. Call us 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/Complying-with-New-Lease-Accounting-Requirements-under-FASB-s-ASC-8= 42-505985/CHE-GARY-DEUTSCH-MAR22-EB" style=3D"color:#ffffff; text-decoratio= n:none;"><img src=3D"https://www.onlinecompliancepanel.com/ocpFiles/ocpImag= es/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/GARY-DEUTSCH-MAR22.ics"><img src=3D"https://www.onli= necompliancepanel.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 In February 2016, the FASB issued a revised leasing= standard under ASC 842 in their Accounting Standards Update 2016-02. ASC 8= 42 will take effect in 2019, so now is the time for institutions to prepare= for the change. Institutions have to understand the impact of ASC 842 on b= ank-owned real estate including arranging for sale-leaseback transactions a= s well as branch closures of leased premises. Please join Gary Deutsch, CPA= MBA, as he addresses these risk issues and discusses how to comply with th= e FASB's new lease accounting requirements. <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>Understanding what is changing between the curr= ent accounting standards in ASC 840 compared with the new lease accounting = requirements in ASC 842</li> <li>Considerations for early adoption of ASC 842</l= i> <li>Understanding when a lease will be considered a= sales-type lease, direct financing lease, or an operating lease</li> <li>Methods for recording operating leases</li> <li>Evaluating the impact of the new leasing standa= rd on your lessees' financial statements</li> <li>How to record the proper accounting entries inc= luding performing calculations such as the net investment in a lease and th= e estimated residual value</li> <li>Methods for determining impairment for direct f= inancing lease receivables</li> <li>Methods for recording lease transactions involv= ing bank-owned real estate including sale-leaseback transactions and the co= st of exiting a lease</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/Complying= -with-New-Lease-Accounting-Requirements-under-FASB-s-ASC-842-505985/CHE-GAR= Y-DEUTSCH-MAR22-EB" 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/Complying= -with-New-Lease-Accounting-Requirements-under-FASB-s-ASC-842-505985/CHE-GAR= Y-DEUTSCH-MAR22-EB/SHARE"><img src=3D"https://www.onlinecompliancepanel.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/Complying-= with-New-Lease-Accounting-Requirements-under-FASB-s-ASC-842-505985/CHE-GARY= -DEUTSCH-MAR22-EB" style=3D"color: #ffffff; text-decoration:none;">YES 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"top"> <a href=3D"https://www.onlinecompliancepanel.= com/expert/Gary-Deutsch-27582/CHE-GARY-DEUTSCH-MAR22-EB"> <img src=3D"https://www.onlinecompliancepan= el.com/ocpFiles/ocpImages/speakers/27582/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>Gary Deutsch</strong><br> <span style=3D"font-size:11px;"></span>Mr. De= utsch is a licensed CPA in Maryland and has a B.A. in accounting and an MBA= in finance from Loyola University Maryland. He has also achieved the Certi= fied Management Accountant, Certified Internal Auditor and Certified Bank A= uditor designations. Mr. Deutsch is the founder and president of BRT Public= ations LLC.</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/Gary-Deutsch-27582/CHE-GARY-DEUTSCH-MAR22-EB" style=3D"text-decora= tion: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/How-The-New-Lease-Accounting-Standards-Will-Impact-Your-Busines= s-Are-You-Prepared-for-the-New-Regulations-504410/CHE-GARY-DEUTSCH-MAR22-EB= " style=3D"text-decoration:none; color:#3366FF;">How The New Lease Accounti= ng Standards Will Impact Your Business - Are You Prepared for the New Regul= ations?</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/505985/CHE-GARY-DEUTSCH-MAR22-EB/505985-GARY" st= yle=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"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-GARY-DEUTSCH-MAR22-EB" target=3D"_blank"; style=3D"col= or:#0066FF"><span style=3D"color:#CC0000;"><strong>NEW! </strong></span>SOP= Library</a> </td> </tr> </table> </td> </tr> =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 </table></td> </tr> <tr> <td colspan=3D"2" style=3D"font-family:Verdana, Arial, Helvetica,= sans-serif; font-size:13px; font-weight:bold; color:#ffffff;" height=3D"40= " valign=3D"middle" align=3D"left"> <a href=3D"https://www.onlinecompliancepanel.com/host-webinar/CHE-GARY-D= EUTSCH-MAR22-EB" style=3D"color:#ffffff; text-transform:uppercase; float:le= ft; background-color:#77D649; height:40px; width:414px; padding-left:10px;"= > <img src=3D"https://onlinecompliancepanel.com/ocpFiles/ocpImages/theme/ho= st-icon.jpg" style=3D"float:left; padding-top:8px; height:28px; width:30px;= padding-right:10px;"> <span style=3D"float:left; padding-top:13px;">Host T= his Webinar At Your Organization</span></a> =09=09=09 <a href=3D"https://www.onlinecompliancepanel.com/become-speaker/CHE-GARY= -DEUTSCH-MAR22-EB" style=3D"color:#000; text-transform:uppercase; float:lef= t; width:243px; background-color: #49BAD6; height:40px; padding-top:0px; pa= dding-left:23px;"> <img src=3D"https://www.onlinecompliancepanel.com/ocpFiles/ocpImages/the= me/speaker-icon.png" style=3D"float:left; padding-top:8px; height:28px; wid= th:30px; padding-right:8px;"><span style=3D"float:left; padding-top:13px;= ">Become a Speaker</span></a> </td> </tr> <tr> <td height=3D"35" colspan=3D"2" align=3D"center" valign=3D"middle= " bgcolor=3D"#db1b23" style=3D"font-family:Verdana, Arial, Helvetica, sans-= serif; font-size:12px; font-weight:bold; color:#ffffff; padding-left:10px;"> <a href=3D"https://www.onlinecompliancepanel.com/webinar/Complying-with= -New-Lease-Accounting-Requirements-under-FASB-s-ASC-842-505985/CHE-GARY-DEU= TSCH-MAR22-EB" style=3D"color:#ffffff; text-transform:uppercase;">WOULD YOU= LIKE TO RESERVE YOUR SPOT TODAY AND PAY US LATER? 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