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Date: Tue, 28 Feb 2017 07:38:02 -0500 (EST)
From: Mary Schaeffer <editorial_director@ap-now.com>
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To: kathleen@transocean.com
Subject: Avoid an IRS Expense Report Disaster
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    Do You Know the IRS Rules for Reimbursing Employees for Business Expenses?
    ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Do You Know the IRS Rules for Reimbursing Employees for Business Expenses?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
While I don't mind being at the leading (or bleeding) edge when it comes to most
 business practices, there's one place where I never push the envelope. And, that
is with the IRS. I don't know how you feel on this issue, but when it comes to trouble,
the IRS is one group I never want to have any issues with. So, I am scrupulous about
coloring within the lines as set forth by the IRS.
Issue:In our recent T&E survey, I was surprised to discover that a small percentage
(4%) of the respondents had rule that were more lenient than the IRS and an almost
equal amounts had a policy that did not address IRS elements. Now, if you are thinking
that these were probably non-US companies, they were separated out before we analyzed
that issue.
Basic Tip: The IRS rules are just that. They are not optional. Make sure your expense
reimbursement policy meets IRS guidelines. Not conforming to the IRS guidelines 
for expense reimbursement purposes can create huge problems for both you and your
employees (Hint: Extra reimbursements are considered taxable income by the IRS. 
Wouldn't you love to explain to your VPs why they have to pay income tax on some
 of their expense reimbursements??). Are you certain your policy conforms to the
 guidelines for expense reimbursements as set forth by the IRS?
Resource: On April 20th, we'll review the IRS guidelines in detail in our T&E Best
Practices to Ensure Compliance with IRS Regs Webinar. You can get additional information
about that session or register for it here [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mNFSc6iicrl0oxI52d-m1tI8izu-h0pY8ypwldQ-P7td76aT7e_6es65YLMf-T0hut6M65LppA_Y3mCVXfMIoVnGA5DX-RTCr_SiXpZ7wQqcjLfaEnQ6SgXQOuIJGdGu2SOzb31J1KIjBPEr56exACQ=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==].
It is included in our webinar [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mIBbmcF1d6D8BZWMIBQKc7SYtdA-cMfj9eAuWZ2cWrpF3Z9D-_Ucewh886-sX0acD3PM1w77rS8rRAFzM-ZFWfwLkkB7q_b9ZyKPs7Z5iyKVazscXVwgdiFAjNTi-FVE1MBWHk3t2AngQAjzVtCHKXs=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==]
and platinum [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mIdk_FT8NXkajKg5dfDmZPOSc7Gvtm0jgH7J6nQWDQVkgL6n2Pei9NoRkIcqZNUFJQUMLQWvpKhpUHQKNan3wQcUw4kViug81YJfYfoKPkbpcwXHRDR6sBxED9PMmMaBgZj6Uie8n5UjNm6BW3W6LDg=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==]
memberships.
Upcoming AP Now Webinars
The following webinars [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mEZigyt9hqx4oVjuweK0vwEwYxpRgOKUHKxfspORTO_k_4-foExrJ9NOm7RJGDUTqbX36JcHn14K0iazpp7V94DaYj4DLeOXRoeImfXKzq0QiAcP4s1Ut6lFO1b4TvRJDJV6HiHGGoP3hhDHoZPqO9UOZHm515CYwBRRY9KvNG7gVFiCby_pREU=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==]
are also included in our webinar [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mIBbmcF1d6D8BZWMIBQKc7SYtdA-cMfj9eAuWZ2cWrpF3Z9D-_Ucewh886-sX0acD3PM1w77rS8rRAFzM-ZFWfwLkkB7q_b9ZyKPs7Z5iyKVazscXVwgdiFAjNTi-FVE1MBWHk3t2AngQAjzVtCHKXs=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==],
Anytime Viewing [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mOxdwBwAXqS7GYKknkojqqQvoBET9J9g2kPmX9rXWbQQ2ZF4cONGp-43lOkG1lQrPhCW5xF6qK8-bNEMmkLI6cf096pVpJX5UJVL09-bs-gWadD-9KCY1ckjEyYjfqbeDjadBg7rospk&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==],and
platinum [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mJN6XU9xDBKEB9WXjXaWyH667hJATcIN3Ooh5jqhmay5drkQbV02DFLK5QvQfMmy5fQ6fUCZ_myR63r7kgQhBfJqr1J8_dRm_54yTwwh1lVdpuUZxjpyCJalOxR0XB0Kfq44wNOH_0QPsBVdq8VHnFI=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==]
memberships.

* Accelerate Your Impact [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mA9dJ_-nKhcwtKyHmX-ULQSwfVer90Lka3BB9VmlQK8VWiuWI9fDiZY-k9Ok7mQp72cZ6j8-MQVrP5iFcPxlVwpM4GuMhgNX_pzpu7rIqrGifDU_1mMgLvv3KKSbdR5Fbt4VussESO2SWXXaSFK0naE=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==]
- career session - March 8th
* P-card Best Practices [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mLsEMVyD6T1Hz1aUB5LiRkEx_ms3KJyJZmjbtmBhvPA5EiJttZ4KFFRFmpBfgUQ4yEkM-0Skb1zs9zWN0IZ7wHQAEctj21N4FMCoB3LbZn5bkwuSNB7oYGagvosZFWWw5xuiDiiOVmVjzYPNKQTlnbM=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==]
March 14
* Accounts Payable Best Practices [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mA5RAbId3BY1bmBovqaOFuF8R5YCC6sfiT4Zamxli-kGpADBHnJ3yVmyDqSgQzDgua038EZfBk8JsKhESXimostwn-y_7UttleBC4y9udpBIgfaPcTSa7O0VVuX0zGfS4rK2YCr8abIaCHAk2j_RtlU=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==]
March 23
* Internal Controls in AP: Step-by-Step [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mFpa8M3PeHpgfsxBDhR1IBRB76GNL1xjiPhzPYFCzienPNJYDTJ12-PihtjyG9cyRiVt8dyX-t6te4gon0knTABRQwFYAsEdmddPtmMIWXJP31W-6Tgpe5m9MvgDnHGxKbhZnKyGvhRYrueCdGL13yo=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==]
April 4
* T&E Best Practices to Ensure Compliance with IRS Regs [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mNFSc6iicrl0oxI52d-m1tI8izu-h0pY8ypwldQ-P7td76aT7e_6es65YLMf-T0hut6M65LppA_Y3mCVXfMIoVnGA5DX-RTCr_SiXpZ7wQqcjLfaEnQ6SgXQOuIJGdGu2SOzb31J1KIjBPEr56exACQ=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==]
April 20
Other Upcoming Programs

* Payment Fraud Prevention Symposium + Workshops We'll be in Philadelphia on May
 11-12 and Denver on June 8-9.See the details for the Symposium here [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mAn4xDcxGOC6my57eV5xLfKLMGWdLksHcHgwRNfAUcXW2Y386WOOb1ueuyhv0SuPyYjrawmzYPLDLE5AjNVDhjJ8jSlDFMSTjOP7Zp5rzpOxUYKsb7MkpGATD-rgSgMxziH0DItYUMqCf_OVFBcUrfE=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==],
the T&E workshop here [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mBKPCXyezo1oKqgGxKchE1Fv5ssdx0fio1XvmtiaOOAgYOLk4_w5XIgw_gre8pQc17pg7JrWZns-unjAsyQIOoUCLIV2R3mVB8upqhDbFkwahW_zHs7H6QNp7HMAl345Ez0Y9aLgBw1xpBN4tuoF6Po=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==],
and the Policy & Procedures Manual Workshop here [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mBKPCXyezo1oC5qSknOIqTbrIkp97xbxc0xkXj0Z-LJGeVT8QZceuX8RXoKChcgaFhaeu6MVnGw_3p1Rc_sVh-vzwjm1Xp-THM9j0IpC3yAOBarzFvqOMVNOBwabNntUBUnjrQRShl0iZKVeC3JMt3Y=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==].
You can register for all three here [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mAn4xDcxGOC6D4_3EZDI7YUWK8xB88HwH2NFMVbwvxAfR_jT8y2_GI-LqwKw7X8Zd0QZCAs31TVfUEmeVccUhF9HFT1eihUsrBQeWxIXQtzZLYTI-CXVxhTq0b7WXLuYzGEsMAo8miYY801aBVD7gtg=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==]
(and save $100).
* Accounts Payable Best Practice Certificate Program- a self-study, go-at-your-own-pace,
take-the-exam-at-your-convenience program, with no ongoing CPE requirements.

You can get the details about it here [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mAeItfHvfzAgAO2cuI4xSvuHCFfXb4H6onPs9GxUMEs2xjEOMEgetQnwxVFN1XdRnRv2Nc44_CnsEeLFTp_r14Muo_PcNXXyWAkmjBHn41W7fP2Ieb_5IKM_mEIAC4iUZdAd-4EZzpllhhih5eNuhDk=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==].
Enroll your entire department; group rates available. Contact publisher@ap-now.com
for details.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Regards,
Mary Schaeffer
AP Now
Keeping up Just Got Easier:
AP Now Membership Options

* Newsletter [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mEZigyt9hqx4XmKRqpzxygbbouuut8ZEzT6_txq5J4KeK0UZjzh0bo-hSBeJqG20rYHNrGTwpic5vOw4u0sKC1vqzoNvtE6hoNoi9ZwnAV1vq0VFMNFUxd753Fxut-RgIobQ96uoNuejfkdt3y4rC2QDevMtwz1hecPeHqkfglU3fk2cB1rF0hxi7y5A7rhkpQ==&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==]
- Monthly 4-page quick read publication focused on emerging issues impacting the
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* Porta [http://r20.rs6.net/tn.jsp?f=001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mGS2I4vKIhnR8HknbA5UKS7k1fgonuXCDgzqMXxbl6ij-pdO3nSzpXAKzsuebALbMmKzxye8kJ8buG1EXk9pCThSGM-X3HN1gQ4acpYiX1ZxkMe2uAGAdsleypOGacUJUJUXmvbYPcq2Py3O2CpTSTs=&c=pHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg==&ch=nIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A==]l
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</strong></span></div>
</span></div>
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</div>
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</span>
<div><span style=3D"line-height:115%;font-family:&quot;Verdana&quot;,&quot;=
sans-serif&quot;;"><strong>
<div><span>
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center">&nbsp;   <img heigh=
t=3D"147" vspace=3D"5" border=3D"0" name=3D"ACCOUNT.IMAGE.37" hspace=3D"5" =
width=3D"300" src=3D"http://files.constantcontact.com/4c102576001/da26d5db-=
e7e5-4a0c-886a-10eb62a72d86.jpg"> &nbsp;</img></div>
</span></div>
</strong></span></div>
</div>
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</td></tr></table>       =20
                <table style=3D"display:table;" border=3D"0" width=3D"100%"=
 cellpadding=3D"5" cellspacing=3D"0" id=3D"content_LETTER.BLOCK3"><tr><td s=
tyle=3D"color:#333333;font-size:10pt;font-family:Arial,Helvetica,sans-serif=
;" rowspan=3D"1" colspan=3D"1" align=3D"left"><strong>Dear Kathleen<br /></=
strong>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></di=
v>
</span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdan=
a','sans-serif';">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">While I don't min=
d being at the leading (or bleeding) edge when it comes to most business pr=
actices, there's one place where I never push the envelope. And, that is wi=
th the IRS. I don't know how you feel on this issue, but when it comes to t=
rouble, the IRS is one group I never want to have any issues with. So, I am=
 scrupulous about coloring within the lines as set forth by the IRS.<br /><=
br /></span></div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:#00b0f0=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
Issue:</b></span><span style=3D"font-size:10.0pt;line-height:115%;font-fami=
ly:'Verdana','sans-serif';">In our recent T&E survey, I was surprised to di=
scover that a small percentage (4%) of the respondents had rule that were m=
ore lenient than the IRS and an almost equal amounts had a policy that did =
not address IRS elements. Now, if you are thinking that these were probably=
 non-US companies, they were separated out before we analyzed that issue. <=
/span></div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:#7030a0=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
<br />Basic Tip</b></span><span style=3D"font-size:10.0pt;line-height:115%;=
font-family:'Verdana','sans-serif';">: The IRS rules are just that. They ar=
e not optional. Make sure your expense reimbursement policy meets IRS guide=
lines. Not conforming to the IRS guidelines for expense reimbursement purpo=
ses can create huge problems for both you and your employees (Hint: Extra r=
eimbursements are considered taxable income by the IRS. Wouldn't you love t=
o explain to your VPs why they have to pay income tax on some of their expe=
nse reimbursements??). Are you certain your policy conforms to the guidelin=
es for expense reimbursements as set forth by the IRS? </span></div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:#00b050=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
<br />Resource</b></span><span style=3D"color:#00b050;font-size:10.0pt;line=
-height:115%;font-family:'Verdana','sans-serif';">: </span><span style=3D"f=
ont-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">On Ap=
ril 20<sup>th</sup>, we'll review the IRS guidelines in detail in our T&E B=
est Practices to Ensure Compliance with IRS Regs Webinar. You can get addit=
ional information about that session or register for it </span><a shape=3D"=
rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001qbt6Vgyw8JR5TBerXtD8IC6pBnn4=
Kdi_cE2VzYjFwggmR7e1noR5mNFSc6iicrl0oxI52d-m1tI8izu-h0pY8ypwldQ-P7td76aT7e_=
6es65YLMf-T0hut6M65LppA_Y3mCVXfMIoVnGA5DX-RTCr_SiXpZ7wQqcjLfaEnQ6SgXQOuIJGd=
Gu2SOzb31J1KIjBPEr56exACQ=3D&c=3DpHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6Q=
dSr-W3YawPtg=3D=3D&ch=3DnIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqq=
r4A=3D=3D" alt=3D"http://www.ap-now.com/products/item25.cfm" target=3D"_bla=
nk"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana',=
'sans-serif';">here</span></a><span style=3D"font-size:10.0pt;line-height:1=
15%;font-family:'Verdana','sans-serif';">. </span><span style=3D"font-size:=
10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">It is included=
 in our </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001q=
bt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mIBbmcF1d6D8BZWMIBQKc7SY=
tdA-cMfj9eAuWZ2cWrpF3Z9D-_Ucewh886-sX0acD3PM1w77rS8rRAFzM-ZFWfwLkkB7q_b9ZyK=
Ps7Z5iyKVazscXVwgdiFAjNTi-FVE1MBWHk3t2AngQAjzVtCHKXs=3D&c=3DpHt7lVDZOU6NyJ7=
Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg=3D=3D&ch=3DnIglC3r5a7KYsU-ssdZuwqXG=
tL0JxN79jwfdsiz40Vb4bQ2kuqqr4A=3D=3D" alt=3D"http://www.ap-now.com/products=
/item10.cfm" target=3D"_blank"><span style=3D"color:blue;font-size:10.0pt;l=
ine-height:115%;font-family:'Verdana','sans-serif';">webinar</span></a><spa=
n style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-se=
rif';"> and </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D=
001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mIdk_FT8NXkajKg5dfDm=
ZPOSc7Gvtm0jgH7J6nQWDQVkgL6n2Pei9NoRkIcqZNUFJQUMLQWvpKhpUHQKNan3wQcUw4kViug=
81YJfYfoKPkbpcwXHRDR6sBxED9PMmMaBgZj6Uie8n5UjNm6BW3W6LDg=3D&c=3DpHt7lVDZOU6=
NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg=3D=3D&ch=3DnIglC3r5a7KYsU-ssdZu=
wqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A=3D=3D" alt=3D"http://www.ap-now.com/prod=
ucts/item5.cfm" target=3D"_blank"><span style=3D"color:blue;font-size:10.0p=
t;line-height:115%;font-family:'Verdana','sans-serif';">platinum</span></a>=
<span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','san=
s-serif';"> memberships. </span></div>
</span></div>
</span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdan=
a','sans-serif';">&nbsp;</span></div>
<div style=3D"color:#000000;font-weight:normal;font-family:Times-New-Roman;=
margin-top:0px;font-style:normal;text-align:left;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';"><span style=3D"co=
lor:#0067ce;"><strong>Upcoming AP Now Webinars</strong></span><br /><br />T=
he following <a style=3D"color:blue;text-decoration:underline;" track=3D"on=
" href=3D"http://r20.rs6.net/tn.jsp?f=3D001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_=
cE2VzYjFwggmR7e1noR5mEZigyt9hqx4oVjuweK0vwEwYxpRgOKUHKxfspORTO_k_4-foExrJ9N=
Om7RJGDUTqbX36JcHn14K0iazpp7V94DaYj4DLeOXRoeImfXKzq0QiAcP4s1Ut6lFO1b4TvRJDJ=
V6HiHGGoP3hhDHoZPqO9UOZHm515CYwBRRY9KvNG7gVFiCby_pREU=3D&c=3DpHt7lVDZOU6NyJ=
7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg=3D=3D&ch=3DnIglC3r5a7KYsU-ssdZuwqX=
GtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A=3D=3D" shape=3D"rect" linktype=3D"1" alt=3D=
"http://www.ap-now.com/products/Upcoming-Accounts-Payable-Webinar.cfm" targ=
et=3D"_blank">webinars</a> are also included in our&nbsp;</span><span style=
=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">=
<span style=3D"font-size:11.0pt;line-height:115%;font-family:'Calibri','san=
s-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001qbt6V=
gyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mIBbmcF1d6D8BZWMIBQKc7SYtdA-=
cMfj9eAuWZ2cWrpF3Z9D-_Ucewh886-sX0acD3PM1w77rS8rRAFzM-ZFWfwLkkB7q_b9ZyKPs7Z=
5iyKVazscXVwgdiFAjNTi-FVE1MBWHk3t2AngQAjzVtCHKXs=3D&c=3DpHt7lVDZOU6NyJ7Vx2K=
lsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg=3D=3D&ch=3DnIglC3r5a7KYsU-ssdZuwqXGtL0J=
xN79jwfdsiz40Vb4bQ2kuqqr4A=3D=3D" alt=3D"http://www.ap-now.com/products/ite=
m10.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%=
;font-family:'Verdana','sans-serif';">webinar</span></a></span><span style=
=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">=
, </span><span style=3D"font-size:11.0pt;line-height:115%;font-family:'Cali=
bri','sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mOxdwBwAXqS7GYKkn=
kojqqQvoBET9J9g2kPmX9rXWbQQ2ZF4cONGp-43lOkG1lQrPhCW5xF6qK8-bNEMmkLI6cf096pV=
pJX5UJVL09-bs-gWadD-9KCY1ckjEyYjfqbeDjadBg7rospk&c=3DpHt7lVDZOU6NyJ7Vx2KlsW=
okeCJH0Ai0JnnQndWa6QdSr-W3YawPtg=3D=3D&ch=3DnIglC3r5a7KYsU-ssdZuwqXGtL0JxN7=
9jwfdsiz40Vb4bQ2kuqqr4A=3D=3D" alt=3D"http://www.ap-now.com/public/5.cfm" t=
arget=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;font-fami=
ly:'Verdana','sans-serif';">Anytime Viewing</span></a></span><span style=3D=
"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">,an=
d </span><span style=3D"font-size:11.0pt;line-height:115%;font-family:'Cali=
bri','sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mJN6XU9xDBKEB9WXj=
XaWyH667hJATcIN3Ooh5jqhmay5drkQbV02DFLK5QvQfMmy5fQ6fUCZ_myR63r7kgQhBfJqr1J8=
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OU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg=3D=3D&ch=3DnIglC3r5a7KYsU-ss=
dZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A=3D=3D" alt=3D"http://www.ap-now.com/p=
roducts/item45.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;line-=
height:115%;font-family:'Verdana','sans-serif';">platinum</span></a></span>=
<span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','san=
s-serif';"> memberships.</span></span>&nbsp;</div>
</span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">
<ul><li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-heigh=
t:115%;font-family:'Verdana','sans-serif';"><a style=3D"color:blue;text-dec=
oration:underline;" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
1qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mA9dJ_-nKhcwtKyHmX-ULQ=
SwfVer90Lka3BB9VmlQK8VWiuWI9fDiZY-k9Ok7mQp72cZ6j8-MQVrP5iFcPxlVwpM4GuMhgNX_=
pzpu7rIqrGifDU_1mMgLvv3KKSbdR5Fbt4VussESO2SWXXaSFK0naE=3D&c=3DpHt7lVDZOU6Ny=
J7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg=3D=3D&ch=3DnIglC3r5a7KYsU-ssdZuwq=
XGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A=3D=3D" alt=3D"http://www.ap-now.com/produc=
ts/item96.cfm" target=3D"_blank">Accelerate Your Impact</a> - career sessio=
n - March 8th</span></li><li style=3D"color:#000000;"><span style=3D"font-s=
ize:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><a style=
=3D"color:blue;text-decoration:underline;" track=3D"on" href=3D"http://r20.=
rs6.net/tn.jsp?f=3D001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5m=
LsEMVyD6T1Hz1aUB5LiRkEx_ms3KJyJZmjbtmBhvPA5EiJttZ4KFFRFmpBfgUQ4yEkM-0Skb1zs=
9zWN0IZ7wHQAEctj21N4FMCoB3LbZn5bkwuSNB7oYGagvosZFWWw5xuiDiiOVmVjzYPNKQTlnbM=
=3D&c=3DpHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg=3D=3D&ch=3Dn=
IglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A=3D=3D" shape=3D"rect"=
 linktype=3D"1" alt=3D"http://www.ap-now.com/products/item65.cfm" target=3D=
"_blank">P-card Best Practices</a> March 14</span></li><li style=3D"color:#=
000000;"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verd=
ana','sans-serif';"><a style=3D"color:blue;text-decoration:underline;" trac=
k=3D"on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001qbt6Vgyw8J=
R5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mA5RAbId3BY1bmBovqaOFuF8R5YCC6sfi=
T4Zamxli-kGpADBHnJ3yVmyDqSgQzDgua038EZfBk8JsKhESXimostwn-y_7UttleBC4y9udpBI=
gfaPcTSa7O0VVuX0zGfS4rK2YCr8abIaCHAk2j_RtlU=3D&c=3DpHt7lVDZOU6NyJ7Vx2KlsWok=
eCJH0Ai0JnnQndWa6QdSr-W3YawPtg=3D=3D&ch=3DnIglC3r5a7KYsU-ssdZuwqXGtL0JxN79j=
wfdsiz40Vb4bQ2kuqqr4A=3D=3D" linktype=3D"1" alt=3D"http://www.ap-now.com/pr=
oducts/item39.cfm" target=3D"_blank">Accounts Payable Best Practices</a> Ma=
rch 23</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';"><a style=3D"color=
:blue;text-decoration:underline;" track=3D"on" href=3D"http://r20.rs6.net/t=
n.jsp?f=3D001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mFpa8M3PeH=
pgfsxBDhR1IBRB76GNL1xjiPhzPYFCzienPNJYDTJ12-PihtjyG9cyRiVt8dyX-t6te4gon0knT=
ABRQwFYAsEdmddPtmMIWXJP31W-6Tgpe5m9MvgDnHGxKbhZnKyGvhRYrueCdGL13yo=3D&c=3Dp=
Ht7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg=3D=3D&ch=3DnIglC3r5a7=
KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A=3D=3D" shape=3D"rect" linktype=
=3D"1" alt=3D"http://www.ap-now.com/products/item35.cfm" target=3D"_blank">=
Internal Controls in AP: Step-by-Step</a> April 4 </span></li><li style=3D"=
color:#000000;"><span style=3D"font-size:10.0pt;line-height:115%;font-famil=
y:'Verdana','sans-serif';"><a style=3D"color:blue;text-decoration:underline=
;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001qbt6Vgyw8JR5TBerXt=
D8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mNFSc6iicrl0oxI52d-m1tI8izu-h0pY8ypwldQ-P=
7td76aT7e_6es65YLMf-T0hut6M65LppA_Y3mCVXfMIoVnGA5DX-RTCr_SiXpZ7wQqcjLfaEnQ6=
SgXQOuIJGdGu2SOzb31J1KIjBPEr56exACQ=3D&c=3DpHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0=
JnnQndWa6QdSr-W3YawPtg=3D=3D&ch=3DnIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40=
Vb4bQ2kuqqr4A=3D=3D" shape=3D"rect" linktype=3D"1" alt=3D"http://www.ap-now=
.com/products/item25.cfm" target=3D"_blank">T&E Best Practices to Ensure Co=
mpliance with IRS Regs</a> April 20<br />&nbsp;</span></li></ul>
<span style=3D"color:#e614c6;font-size:10pt;font-family:&quot;Verdana&quot;=
,&quot;sans-serif&quot;;"><b>Other Upcoming Programs</b></span>&nbsp;&nbsp;=
 &nbsp;</span></div>
</div>
<ul><li style=3D"color:#333333;"><strong>Payment Fraud Prevention Symposium=
 + Workshops</strong>&nbsp; <span style=3D"font-size:10.0pt;font-family:'Ve=
rdana','sans-serif';">We'll be in Philadelphia on May 11-12 and Denver on J=
une 8-9.</span><span style=3D"font-size:10.0pt;font-family:'Verdana','sans-=
serif';">See the details for the Symposium <a href=3D"http://r20.rs6.net/tn=
.jsp?f=3D001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mAn4xDcxGOC=
6my57eV5xLfKLMGWdLksHcHgwRNfAUcXW2Y386WOOb1ueuyhv0SuPyYjrawmzYPLDLE5AjNVDhj=
J8jSlDFMSTjOP7Zp5rzpOxUYKsb7MkpGATD-rgSgMxziH0DItYUMqCf_OVFBcUrfE=3D&c=3DpH=
t7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg=3D=3D&ch=3DnIglC3r5a7K=
YsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A=3D=3D" shape=3D"rect" alt=3D"ht=
tp://www.ap-now.com/products/item89.cfm" target=3D"_blank">here</a>, the T&=
E workshop <a href=3D"http://r20.rs6.net/tn.jsp?f=3D001qbt6Vgyw8JR5TBerXtD8=
IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mBKPCXyezo1oKqgGxKchE1Fv5ssdx0fio1XvmtiaOOA=
gYOLk4_w5XIgw_gre8pQc17pg7JrWZns-unjAsyQIOoUCLIV2R3mVB8upqhDbFkwahW_zHs7H6Q=
Np7HMAl345Ez0Y9aLgBw1xpBN4tuoF6Po=3D&c=3DpHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0Jn=
nQndWa6QdSr-W3YawPtg=3D=3D&ch=3DnIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb=
4bQ2kuqqr4A=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/ite=
m90.cfm" target=3D"_blank">here</a>, and the Policy & Procedures Manual Wor=
kshop <a href=3D"http://r20.rs6.net/tn.jsp?f=3D001qbt6Vgyw8JR5TBerXtD8IC6pB=
nn4Kdi_cE2VzYjFwggmR7e1noR5mBKPCXyezo1oC5qSknOIqTbrIkp97xbxc0xkXj0Z-LJGeVT8=
QZceuX8RXoKChcgaFhaeu6MVnGw_3p1Rc_sVh-vzwjm1Xp-THM9j0IpC3yAOBarzFvqOMVNOBwa=
bNntUBUnjrQRShl0iZKVeC3JMt3Y=3D&c=3DpHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndW=
a6QdSr-W3YawPtg=3D=3D&ch=3DnIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2k=
uqqr4A=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item91.c=
fm" target=3D"_blank">here</a>. You can register for all three <a href=3D"h=
ttp://r20.rs6.net/tn.jsp?f=3D001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwgg=
mR7e1noR5mAn4xDcxGOC6D4_3EZDI7YUWK8xB88HwH2NFMVbwvxAfR_jT8y2_GI-LqwKw7X8Zd0=
QZCAs31TVfUEmeVccUhF9HFT1eihUsrBQeWxIXQtzZLYTI-CXVxhTq0b7WXLuYzGEsMAo8miYY8=
01aBVD7gtg=3D&c=3DpHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg=3D=
=3D&ch=3DnIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A=3D=3D" shap=
e=3D"rect" alt=3D"http://www.ap-now.com/products/item92.cfm" target=3D"_bla=
nk">here</a> (and save $100).</span><br /> </li><li style=3D"color:#333333;=
"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','s=
ans-serif';"><strong>Accounts Payable Best Practice Certificate Program</st=
rong> - a self-study, go-at-your-own-pace, take-the-exam-at-your-convenienc=
e program, with no ongoing CPE requirements.
<div><span style=3D"color:black;font-size:10.0pt;line-height:115%;font-fami=
ly:'Verdana','sans-serif';">You can get the details about it <a href=3D"htt=
p://r20.rs6.net/tn.jsp?f=3D001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR=
7e1noR5mAeItfHvfzAgAO2cuI4xSvuHCFfXb4H6onPs9GxUMEs2xjEOMEgetQnwxVFN1XdRnRv2=
Nc44_CnsEeLFTp_r14Muo_PcNXXyWAkmjBHn41W7fP2Ieb_5IKM_mEIAC4iUZdAd-4EZzpllhhi=
h5eNuhDk=3D&c=3DpHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg=3D=
=3D&ch=3DnIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A=3D=3D" shap=
e=3D"rect" alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_bla=
nk">here</a>. <em>Enroll your entire department</em>; group rates available=
. Contact publisher@ap-now.com for details.</span></div>
</span></li></ul>
</td></tr></table>       =20
                =20
                <table class=3D"BlockMargin" style=3D"display:table;margin-=
top:6px;" border=3D"0" width=3D"100%" cellpadding=3D"5" cellspacing=3D"0" i=
d=3D"content_LETTER.BLOCK4"><tr><td class=3D"MainText" style=3D"color:#8989=
49;font-size:10pt;font-family:Arial,Helvetica,sans-serif;" rowspan=3D"1" co=
lspan=3D"1" align=3D"left">
<div><span style=3D"color:#333333;">Regards,</span> <br /></div>
<div style=3D"color:#004db4;"><span style=3D"font-family:Comic Sans MS,Verd=
ana,Helvetica,sans-serif;"><em>Mary Schaeffer</em></span><br /></div>
<div style=3D"color:#004db4;">
<div style=3D"font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;">AP No=
w</div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#006666;"><b>Keeping up Just Got Easier</b></span><spa=
n>:</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#993366;">AP Now Membership Options</span></div>
<ul><li style=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-famil=
y:'Arial','sans-serif';"><strong><a style=3D"color:blue;text-decoration:und=
erline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001qbt6Vgyw8JR5=
TBerXtD8IC6pBnn4Kdi_cE2VzYjFwggmR7e1noR5mEZigyt9hqx4XmKRqpzxygbbouuut8ZEzT6=
_txq5J4KeK0UZjzh0bo-hSBeJqG20rYHNrGTwpic5vOw4u0sKC1vqzoNvtE6hoNoi9ZwnAV1vq0=
VFMNFUxd753Fxut-RgIobQ96uoNuejfkdt3y4rC2QDevMtwz1hecPeHqkfglU3fk2cB1rF0hxi7=
y5A7rhkpQ=3D=3D&c=3DpHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg=
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hape=3D"rect" linktype=3D"1" alt=3D"http://www.ap-now.com/public/Accounts-P=
ayable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a></stron=
g> - Monthly 4-page quick read publication focused on emerging issues impac=
ting the accounts payable and payment function. Subscription now also inclu=
des the March AP Best Practices webinar and the fall AP Recognition Week we=
binar.</span></li><li style=3D"color:#004db4;"><span style=3D"font-size:10.=
0pt;font-family:'Arial','sans-serif';"><b><a href=3D"http://r20.rs6.net/tn.=
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8HknbA5UKS7k1fgonuXCDgzqMXxbl6ij-pdO3nSzpXAKzsuebALbMmKzxye8kJ8buG1EXk9pCTh=
SGM-X3HN1gQ4acpYiX1ZxkMe2uAGAdsleypOGacUJUJUXmvbYPcq2Py3O2CpTSTs=3D&c=3DpHt=
7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawPtg=3D=3D&ch=3DnIglC3r5a7KY=
sU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A=3D=3D" shape=3D"rect" alt=3D"htt=
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lor:blue;">Porta</span></a>l </b></span><span style=3D"font-size:10.0pt;fon=
t-family:'Arial','sans-serif';">- Newsletter (as described above)+ access t=
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YtdA-cMfj9eAuWZ2cWrpF3Z9D-_Ucewh886-sX0acD3PM1w77rS8rRAFzM-ZFWfwLkkB7q_b9Zy=
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lank">Anytime Viewing Pass</a></strong> - 25&nbsp; one-hour webcasts availa=
ble for viewing at your convenience</span></li><li style=3D"color:#004db4;"=
><span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><a href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001qbt6Vgyw8JR5TBerXtD8IC6pBnn4Kdi_cE2VzY=
jFwggmR7e1noR5mJN6XU9xDBKEB9WXjXaWyH667hJATcIN3Ooh5jqhmay5drkQbV02DFLK5QvQf=
Mmy5fQ6fUCZ_myR63r7kgQhBfJqr1J8_dRm_54yTwwh1lVdpuUZxjpyCJalOxR0XB0Kfq44wNOH=
_0QPsBVdq8VHnFI=3D&c=3DpHt7lVDZOU6NyJ7Vx2KlsWokeCJH0Ai0JnnQndWa6QdSr-W3YawP=
tg=3D=3D&ch=3DnIglC3r5a7KYsU-ssdZuwqXGtL0JxN79jwfdsiz40Vb4bQ2kuqqr4A=3D=3D"=
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wsletter + portal + Webinar Pass and more <span style=3D"color:#000000;">Pl=
us Anytime Viewing Pass </span></li></ul>
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<div style=3D"text-align:center;" align=3D"center">
<div><span style=3D"color:#000000;">
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href=3D"http://ui.constantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D112=
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ee to forward this to any colleagues or friends who work in or are responsi=
ble for the accounts payable function. We appreciate your doing so.</a>&nbs=
p;</div>
&nbsp;
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:black;f=
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>P.P.S. If you need to contact us, please do not reply to this.&nbsp; Pleas=
e write us instead at</span><span style=3D"color:#004db4;font-size:10.0pt;l=
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