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Date: Tue, 14 Mar 2017 07:36:20 -0400 (EDT)
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Don't Let Simple Oversights
Cause Big Problems
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
Companies often get into trouble with the IRS simply because they don't know the
 rules and don't want to give employees a hard time. It's easy for this to happen,
especially when reimbursing employees for business-related travel and entertainment
expenses. The rules are quite clear - but that doesn't mean everyone gets it right.
Take the quick-quiz below to see if your organization has unintentionally fallen
 into a black hole of trouble with the IRS.

1. Do you have employees who put personal purchases on their expense reports and
 their managers simply look the other way?
2. Do you have employees who put in for expense reimbursements at year end despite
traveling throughout the year?
3. Does your organization reimburse traveling employees at per-diem rates that are
higher than the GSA rates?
4. Does your company ignore take-home meal charges on business meal reimbursement
requests?
5. Does your organization look the other way when the expenses for spouses or significant
others are included in reimbursement requests even though they had nothing to do
 with the business?
If you answered yes to any of the above, your organization could be in hot water
 with the IRS and endangering its accountable plan status.
These are just a few of the issues that will be discussed in our one-hour T&E Best
Practices to Ensure Compliance with IRS Regs webinar on April 20th. You can get 
additional information about that session or register for it here [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiHBqTaVvQYPbEcPADc-7qpJwFR85tcTzZEeKMb48GOtKDmPFG-e8wFNR45QR2bNh-wwp10HmHqVyKs8qyvaYXVJ2RYpxcPeakQwpqE3GzHOYprM9tl6E2sd5lKVCFQ4KU-evZI5si1diZL9MLmgm6es=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==].
It is included in our webinar [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiOOgYt2iUyaab_CQHSmyDceHpXocyrc-brWv9bdPl0Wc1W_HDKeemvZ4ZwdEMUWmLuvBd3MQeyvf0D8zlIBWyhxrqVS54t7wBjmIIdYKLyXU_LjkWIsaOV1Db4Mtqk2jBG6yUJuPu5sS75ubTgzrzJ0=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==]
and platinum [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiLEXYEdaajf78aZYS32ijjUifN0PjaoDfkx0PUfX46bSocoq5Y8eYYOtKIz0xaildWKQxhdDg3Ki6Znpr_lmKISRZZVAsw37yVILXo27UnnnsUX8YZk8ihu_0kqDgLFR_HGDZcdMxunG9992hd527qE=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==]
memberships.
By the way, we are also running a live three-hour T&E Best Practices Workshop [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiNmrVIwDWiC_gsuKu2b-qi_AbKBuQI-uGwbiwSAnsjVMmXfYDmxxGHf6svTqncyRZ1W1eBvd__iTb8h34GUPWoK8GZRGJ2P5CH1A2Jw8H5f3_oqMnHPBIkP9cdQnxu9zTe4iQKh3UfHECT9VVxSMPnI=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==],
before our Payment Fraud Symposiums [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiNY7oM7tp1zBcyiMVkjcfTbyp3Y4uWrIJZx3KII0LhQFsDDzWLdLwENeVklwwXMkBr1MJcrLGESR0fzBDudXWCgwgCQVU316KyhYvm0k7dIuWvFIyY9-c7TZFBOAKSBy9D7xhNG2fQmF5oczIXCl1io=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==]
in Philadelphia and Denver.
Upcoming AP Now Webinars
The following webinars [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiGkWAcA9X6Hq0JB1Rwv_5bdrp3qi1UFCSjGc0tiSOMO5Tfnje-m6_MGCKuJIPXjy9F5-GZtDETEmCW82kBcpn6e3B--LDwM5U5F7S_E6kf8wyFOfbTquPpaIbezUQS1gphwMvMMSPvFC47vT3p8ZsEiaqhtwbpvME_rU3k8O2J9fZaTJSzxGmls=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==]
are also included in our webinar [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiOOgYt2iUyaab_CQHSmyDceHpXocyrc-brWv9bdPl0Wc1W_HDKeemvZ4ZwdEMUWmLuvBd3MQeyvf0D8zlIBWyhxrqVS54t7wBjmIIdYKLyXU_LjkWIsaOV1Db4Mtqk2jBG6yUJuPu5sS75ubTgzrzJ0=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==],
Anytime Viewing [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiHW1la2mDf3GOzX9fuWihOZnYO_KHXCq2Y_pt8LrEoTC4s-JRJmBpz18DmYpdqYm6KL5FmMN-9pVwPLPMEHmQ766asvw9FHGj9pivBF7fDr41n-N7klunhC6rciDMSARfB6kd3uCjDSU&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==],and
platinum [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiLrtHWd48FIbyYnHygpE1ybPGwFpySSXUj4HQwni4FAdxsS646U8J--j50k8xl4D_iT1N8GYbfRGgaxsgm4g8k06UYrWQ0XEY1p4onIDQHrtlteJFojf09dSNePIUG52-qiXvgbEHl1FMT7TDtIbW_o=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==]
memberships.

* P-card Best Practices [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiP1I833fh0zd0opNL8T-1WJ8jQOw9Maw4v1Cn06sB1AeRAQiOWNU705HrQ5O_XyEv8JLyurXkI6bKwF0NOyPrqIvs-Yimw-EfqutnmoI0LFeC7DMk9lRUr2qTPsaKtV32dsCEKJR9I7Iq0qBtyaclH4=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==]
March 14 Today
* Accounts Payable Best Practices [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiJpb2jVfsDDPHOpiQXPZaxkaAvov1rM7a5_L3FmmWJjIaFUpBnAecLHINn5HshhViVUpqh-wvMBU9fLcvDZ_kocSuro6dhuYHwXICDWejUlApIsevWI-PjCox7qU-CApEdXcL7CPwTTWUHXkkPF9IRs=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==]
March 23
* Internal Controls in AP: Step-by-Step [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiJzovoc4sPlrxRR2SvuM3AXrl7alG-yDNfVGdKITU45PvZP9nQgefyaieihWJT4V1SFXif3kqk1ZeoZttHnB7V2jC8V9kOpAbGXqHn-TXMqArqG6LTy8z9krMJmGcTl1HIfkCbtaReUlhjbplWLO5Qk=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==]
April 4
* T&E Best Practices to Ensure Compliance with IRS Regs [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiHBqTaVvQYPbEcPADc-7qpJwFR85tcTzZEeKMb48GOtKDmPFG-e8wFNR45QR2bNh-wwp10HmHqVyKs8qyvaYXVJ2RYpxcPeakQwpqE3GzHOYprM9tl6E2sd5lKVCFQ4KU-evZI5si1diZL9MLmgm6es=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==]
April 20Other 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=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiNY7oM7tp1zBtFXte64MFY9Qm_b4b3_fpFMNr8gPyLNfEnSbG_3Zz_xF0YFDmvBTpG06gWvXTFfpAx2YrXuj21qr5dhp1A1bf97sgdcF-85qxuE8Q46SAY-l8BZ9R40u26z9DqI2-yQ1-dXZXSjwK-M=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==],
the T&E workshop here [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiNmrVIwDWiC_gsuKu2b-qi_AbKBuQI-uGwbiwSAnsjVMmXfYDmxxGHf6svTqncyRZ1W1eBvd__iTb8h34GUPWoK8GZRGJ2P5CH1A2Jw8H5f3_oqMnHPBIkP9cdQnxu9zTe4iQKh3UfHECT9VVxSMPnI=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==],
and the Policy & Procedures Manual Workshop here [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiNmrVIwDWiC_rZ1becElySNUB98RjbKy_glaq3SqdcjCjGa4lrWNmPKpJhHHG2857GKWlThNTeIpVsoAYzjMZka9BttwEcGHBx-u6nXff6LZ_L-XeHBpp_hQqfXtQgr9ulYOKrHIpMgdO7c1F_Fsflk=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==].
You can register for all three here [http://r20.rs6.net/tn.jsp?f=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiNY7oM7tp1zBcyiMVkjcfTbyp3Y4uWrIJZx3KII0LhQFsDDzWLdLwENeVklwwXMkBr1MJcrLGESR0fzBDudXWCgwgCQVU316KyhYvm0k7dIuWvFIyY9-c7TZFBOAKSBy9D7xhNG2fQmF5oczIXCl1io=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==]
(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=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiE3zvDz_BglxXU74ioCeCqAZ68y8c4Si-tfvXgxASwFhWBa5F_WWiSdu6wpfYhXUkIiO4lj-EpM_FuVh8uHSwLTISSFrFQ43BEetd0UP6RfmxMQDn_9MVheAaSSTD54MgZrZ7BnX0ldNT839dgnhTpY=&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==].
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=001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiGkWAcA9X6HqVk9lBhZ5vAhnqpfK3UxT6mmZ0PObEB6VD9Luxiy3r7RDz9NZmM-Q4rdqQBcwbuyUHwQaW_4X5g0sWa93DAdnUGfTGsOROvpiS1oKWSoeSgb9C7jn1KeXxoMPwacFQg9NdPxcbk-2bEqOgs29kmV6N-odWhZwHSkx96EdMvAw4-JYguzeNx6ikg==&c=pHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw==&ch=R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew==]
- Monthly 4-page quick read publication focused on emerging issues impacting the
 accounts payable and payment function. Subscription now also includes the March
 AP Best Practices webinar and the fall AP Recognition Week webinar.
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-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;"><stro=
ng>
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;"><b> <=
span style=3D"line-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-s=
erif&quot;;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;"><stro=
ng><span style=3D"line-height:115%;font-family:&quot;Verdana&quot;,&quot;sa=
ns-serif&quot;;">Don't Let Simple Oversights <br />Cause Big Problems</span=
></strong></span></div>
</span></b></span></div>
</strong></span></div>
</span></b></strong></span></div>
</strong></span></div>
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<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>
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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';">Companies often g=
et into trouble with the IRS simply because they don't know the rules and d=
on't want to give employees a hard time. It's easy for this to happen, espe=
cially when reimbursing employees for business-related travel and entertain=
ment expenses. The rules are quite clear - but that doesn't mean everyone g=
ets it right. <br /><br />Take the quick-quiz below to see if your organiza=
tion has unintentionally fallen into a black hole of trouble with the IRS.&=
nbsp;</span></div>
<ol><li style=3D"color:black;font-weight:normal;font-family:Times-New-Roman=
;margin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-siz=
e:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">Do you have =
employees who put personal purchases on their expense reports and their man=
agers simply look the other way?<br />&nbsp;</span></li><li style=3D"color:=
black;font-weight:normal;font-family:Times-New-Roman;margin-top:0px;font-st=
yle:normal;text-align:left;"><span style=3D"font-size:10.0pt;line-height:11=
5%;font-family:'Verdana','sans-serif';">Do you have employees who put in fo=
r expense reimbursements at year end despite traveling throughout the year?=
<br />&nbsp;</span></li><li style=3D"color:black;font-weight:normal;font-fa=
mily:Times-New-Roman;margin-top:0px;font-style:normal;text-align:left;"><sp=
an style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-s=
erif';">Does your organization reimburse traveling employees at per-diem ra=
tes that are higher than the GSA rates?<br />&nbsp;</span></li><li style=3D=
"color:black;font-weight:normal;font-family:Times-New-Roman;margin-top:0px;=
font-style:normal;text-align:left;"><span style=3D"font-size:10.0pt;line-he=
ight:115%;font-family:'Verdana','sans-serif';">Does your company ignore tak=
e-home meal charges on business meal reimbursement requests?<br />&nbsp;</s=
pan></li><li style=3D"color:black;font-weight:normal;font-family:Times-New-=
Roman;margin-top:0px;font-style:normal;text-align:left;"><span style=3D"fon=
t-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">Does yo=
ur organization look the other way when the expenses for spouses or signifi=
cant others are included in reimbursement requests even though they had not=
hing to do with the business?</span></li></ol>
<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';">If you answered y=
es to <b>any</b> of the above, your organization could be in hot water with=
 the IRS and endangering its accountable plan status. </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"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';"><br />These are j=
ust a few of the issues that will be discussed in our one-hour T&E Best Pra=
ctices to Ensure Compliance with IRS Regs webinar on April 20th. You can ge=
t additional information about that session or register for it </span><a sh=
ape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001IjIeHDkVB367crDlu_n2x=
JLd2AyySX-eg2q_nn31-Vd1K9btyPgEiHBqTaVvQYPbEcPADc-7qpJwFR85tcTzZEeKMb48GOtK=
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HQfYL0LVCzDx5SABNbw=3D=3D&ch=3DR0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntk=
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=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'V=
erdana','sans-serif';">here</span></a><span style=3D"font-size:10.0pt;line-=
height:115%;font-family:'Verdana','sans-serif';">. </span><span style=3D"fo=
nt-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?=
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FHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew=3D=3D" alt=3D"http://www.ap-now.com/=
products/item10.cfm" target=3D"_blank"><span style=3D"color:blue;font-size:=
10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">webinar</span>=
</a><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana',=
'sans-serif';"> and </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.=
jsp?f=3D001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiLEXYEdaajf7=
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2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw=3D=3D&ch=3DR0gEFnJlYCa7=
PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew=3D=3D" alt=3D"http://www.ap-now.=
com/products/item5.cfm" target=3D"_blank"><span style=3D"color:blue;font-si=
ze:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">platinum</s=
pan></a><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verda=
na','sans-serif';"> memberships.</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"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';"><br />By the way,=
 we are also running a live three-hour <a shape=3D"rect" href=3D"http://r20=
.rs6.net/tn.jsp?f=3D001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgE=
iNmrVIwDWiC_gsuKu2b-qi_AbKBuQI-uGwbiwSAnsjVMmXfYDmxxGHf6svTqncyRZ1W1eBvd__i=
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I=3D&c=3DpHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw=3D=3D&ch=3D=
R0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew=3D=3D" alt=3D"http:/=
/www.ap-now.com/products/item90.cfm" target=3D"_blank">T&E Best Practices W=
orkshop</a>, before our <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp=
?f=3D001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiNY7oM7tp1zBcyi=
MVkjcfTbyp3Y4uWrIJZx3KII0LhQFsDDzWLdLwENeVklwwXMkBr1MJcrLGESR0fzBDudXWCgwgC=
QVU316KyhYvm0k7dIuWvFIyY9-c7TZFBOAKSBy9D7xhNG2fQmF5oczIXCl1io=3D&c=3DpHi2_D=
vUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw=3D=3D&ch=3DR0gEFnJlYCa7PTS=
QFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew=3D=3D" alt=3D"http://www.ap-now.com=
/products/item92.cfm" target=3D"_blank">Payment Fraud Symposiums</a> in Phi=
ladelphia and Denver. </span></div>
</span></div>
</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><br />Upcoming AP Now Webinars</strong></span><br /><=
br />The following <a style=3D"color:blue;text-decoration:underline;" track=
=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001IjIeHDkVB367crDlu_n2xJLd2A=
yySX-eg2q_nn31-Vd1K9btyPgEiGkWAcA9X6Hq0JB1Rwv_5bdrp3qi1UFCSjGc0tiSOMO5Tfnje=
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HJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew=3D=3D" shape=3D"rect" linktype=3D"1" =
alt=3D"http://www.ap-now.com/products/Upcoming-Accounts-Payable-Webinar.cfm=
" target=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-ser=
if';"><span style=3D"font-size:11.0pt;line-height:115%;font-family:'Calibri=
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ts/item10.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;line-heigh=
t:115%;font-family:'Verdana','sans-serif';">webinar</span></a></span><span =
style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-seri=
f';">, </span><span style=3D"font-size:11.0pt;line-height:115%;font-family:=
'Calibri','sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.js=
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" target=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;font-f=
amily:'Verdana','sans-serif';">Anytime Viewing</span></a></span><span style=
=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">=
,and </span><span style=3D"font-size:11.0pt;line-height:115%;font-family:'C=
alibri','sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?=
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products/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','sa=
ns-serif';"> memberships.</span></span>&nbsp;</div>
</span></div>
<div><span style=3D"color:blue ! important;text-decoration:underline ! impo=
rtant;" shape=3D"rect" href=3D"http://www.ap-now.com/products/item96.cfm" t=
arget=3D"_blank">
<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;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001I=
jIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiP1I833fh0zd0opNL8T-1WJ8=
jQOw9Maw4v1Cn06sB1AeRAQiOWNU705HrQ5O_XyEv8JLyurXkI6bKwF0NOyPrqIvs-Yimw-Efqu=
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1TpOMWaxDr5SuV5irntkxl6f-g30Ew=3D=3D" shape=3D"rect" linktype=3D"1" alt=3D"=
http://www.ap-now.com/products/item65.cfm" target=3D"_blank">P-card Best Pr=
actices</a> March 14 <strong>Today</strong></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=3D001IjIeHDkVB3=
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5_L3FmmWJjIaFUpBnAecLHINn5HshhViVUpqh-wvMBU9fLcvDZ_kocSuro6dhuYHwXICDWejUlA=
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c-hwGT_qssqHQfYL0LVCzDx5SABNbw=3D=3D&ch=3DR0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxD=
r5SuV5irntkxl6f-g30Ew=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=3D001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiJzovoc4sP=
lrxRR2SvuM3AXrl7alG-yDNfVGdKITU45PvZP9nQgefyaieihWJT4V1SFXif3kqk1ZeoZttHnB7=
V2jC8V9kOpAbGXqHn-TXMqArqG6LTy8z9krMJmGcTl1HIfkCbtaReUlhjbplWLO5Qk=3D&c=3Dp=
Hi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw=3D=3D&ch=3DR0gEFnJlYC=
a7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew=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=3D001IjIeHDkVB367crDlu_=
n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiHBqTaVvQYPbEcPADc-7qpJwFR85tcTzZEeKMb48G=
OtKDmPFG-e8wFNR45QR2bNh-wwp10HmHqVyKs8qyvaYXVJ2RYpxcPeakQwpqE3GzHOYprM9tl6E=
2sd5lKVCFQ4KU-evZI5si1diZL9MLmgm6es=3D&c=3DpHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_q=
ssqHQfYL0LVCzDx5SABNbw=3D=3D&ch=3DR0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5ir=
ntkxl6f-g30Ew=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</span></li></ul>
</span><span style=3D"color:rgb(230, 20, 198);font-size:10pt;font-family:&q=
uot;Verdana&quot;,&quot;sans-serif&quot;;"><b>Other Upcoming Programs</b></=
span><span style=3D"color:blue ! important;" shape=3D"rect" href=3D"http://=
www.ap-now.com/products/item96.cfm" target=3D"_blank">&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=3D001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiNY7oM7tp1z=
BtFXte64MFY9Qm_b4b3_fpFMNr8gPyLNfEnSbG_3Zz_xF0YFDmvBTpG06gWvXTFfpAx2YrXuj21=
qr5dhp1A1bf97sgdcF-85qxuE8Q46SAY-l8BZ9R40u26z9DqI2-yQ1-dXZXSjwK-M=3D&c=3DpH=
i2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw=3D=3D&ch=3DR0gEFnJlYCa=
7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew=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=3D001IjIeHDkVB367crDlu_n2=
xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiNmrVIwDWiC_gsuKu2b-qi_AbKBuQI-uGwbiwSAnsjV=
MmXfYDmxxGHf6svTqncyRZ1W1eBvd__iTb8h34GUPWoK8GZRGJ2P5CH1A2Jw8H5f3_oqMnHPBIk=
P9cdQnxu9zTe4iQKh3UfHECT9VVxSMPnI=3D&c=3DpHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qss=
qHQfYL0LVCzDx5SABNbw=3D=3D&ch=3DR0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irnt=
kxl6f-g30Ew=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=3D001IjIeHDkVB367crDlu_n2xJLd2=
AyySX-eg2q_nn31-Vd1K9btyPgEiNmrVIwDWiC_rZ1becElySNUB98RjbKy_glaq3SqdcjCjGa4=
lrWNmPKpJhHHG2857GKWlThNTeIpVsoAYzjMZka9BttwEcGHBx-u6nXff6LZ_L-XeHBpp_hQqfX=
tQgr9ulYOKrHIpMgdO7c1F_Fsflk=3D&c=3DpHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfY=
L0LVCzDx5SABNbw=3D=3D&ch=3DR0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f=
-g30Ew=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=3D001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd=
1K9btyPgEiNY7oM7tp1zBcyiMVkjcfTbyp3Y4uWrIJZx3KII0LhQFsDDzWLdLwENeVklwwXMkBr=
1MJcrLGESR0fzBDudXWCgwgCQVU316KyhYvm0k7dIuWvFIyY9-c7TZFBOAKSBy9D7xhNG2fQmF5=
oczIXCl1io=3D&c=3DpHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw=3D=
=3D&ch=3DR0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew=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=3D001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K=
9btyPgEiE3zvDz_BglxXU74ioCeCqAZ68y8c4Si-tfvXgxASwFhWBa5F_WWiSdu6wpfYhXUkIiO=
4lj-EpM_FuVh8uHSwLTISSFrFQ43BEetd0UP6RfmxMQDn_9MVheAaSSTD54MgZrZ7BnX0ldNT83=
9dgnhTpY=3D&c=3DpHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw=3D=
=3D&ch=3DR0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew=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=3D001IjIeHDkVB367=
crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiGkWAcA9X6HqVk9lBhZ5vAhnqpfK3UxT6mm=
Z0PObEB6VD9Luxiy3r7RDz9NZmM-Q4rdqQBcwbuyUHwQaW_4X5g0sWa93DAdnUGfTGsOROvpiS1=
oKWSoeSgb9C7jn1KeXxoMPwacFQg9NdPxcbk-2bEqOgs29kmV6N-odWhZwHSkx96EdMvAw4-JYg=
uzeNx6ikg=3D=3D&c=3DpHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw=
=3D=3D&ch=3DR0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew=3D=3D" s=
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.=
jsp?f=3D001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiNWrXc95GqAT=
_I70zPJ86LMyRQafNPRB1TI0PEMvrBvlsF31dGMXbzP2vbcmliIZOZzb1NkkB2yS_z2MBRwCj0F=
RurBmta6TXewO8DgPphoSFryywxBpnYDEiqdg8TPBEeN0fSpkgw_UPvVcW_ejKzo=3D&c=3DpHi=
2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw=3D=3D&ch=3DR0gEFnJlYCa7=
PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew=3D=3D" shape=3D"rect" alt=3D"htt=
p://www.ap-now.com/products/item43.cfm" target=3D"_blank"><span style=3D"co=
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=
o database filled with articles, tips and diagnostic checklists &nbsp;</spa=
n></li><li style=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-fa=
mily:'Arial','sans-serif';"><b><a href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn31-Vd1K9btyPgEiOOgYt2iUyaab_CQHSmyDce=
HpXocyrc-brWv9bdPl0Wc1W_HDKeemvZ4ZwdEMUWmLuvBd3MQeyvf0D8zlIBWyhxrqVS54t7wBj=
mIIdYKLyXU_LjkWIsaOV1Db4Mtqk2jBG6yUJuPu5sS75ubTgzrzJ0=3D&c=3DpHi2_DvUXlQ4ks=
MAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABNbw=3D=3D&ch=3DR0gEFnJlYCa7PTSQFHJ9Iym=
S1TpOMWaxDr5SuV5irntkxl6f-g30Ew=3D=3D" shape=3D"rect" alt=3D"http://www.ap-=
now.com/products/item10.cfm" target=3D"_blank"><span style=3D"color:blue;">=
Annual Webinar Pass</span></a> </b></span><span style=3D"font-size:10.0pt;f=
ont-family:'Arial','sans-serif';">- All AP Now's one-hour webinars (2 per m=
onth except January when there's only one) </span></li><li style=3D"color:#=
004db4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"=
><strong><a style=3D"color:blue;text-decoration:underline;" track=3D"on" sh=
ape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001IjIeHDkVB367crDlu_n2x=
JLd2AyySX-eg2q_nn31-Vd1K9btyPgEiHW1la2mDf3GOzX9fuWihOZnYO_KHXCq2Y_pt8LrEoTC=
4s-JRJmBpz18DmYpdqYm6KL5FmMN-9pVwPLPMEHmQ766asvw9FHGj9pivBF7fDr41n-N7klunhC=
6rciDMSARfB6kd3uCjDSU&c=3DpHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5S=
ABNbw=3D=3D&ch=3DR0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew=3D=
=3D" linktype=3D"1" alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_b=
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=3D001IjIeHDkVB367crDlu_n2xJLd2AyySX-eg2q_nn=
31-Vd1K9btyPgEiLrtHWd48FIbyYnHygpE1ybPGwFpySSXUj4HQwni4FAdxsS646U8J--j50k8x=
l4D_iT1N8GYbfRGgaxsgm4g8k06UYrWQ0XEY1p4onIDQHrtlteJFojf09dSNePIUG52-qiXvgbE=
Hl1FMT7TDtIbW_o=3D&c=3DpHi2_DvUXlQ4ksMAZ9C5JCZPc-hwGT_qssqHQfYL0LVCzDx5SABN=
bw=3D=3D&ch=3DR0gEFnJlYCa7PTSQFHJ9IymS1TpOMWaxDr5SuV5irntkxl6f-g30Ew=3D=3D"=
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"_blank"><span style=3D"color:blue;"><b>Platinum </b></span></a></span>- Ne=
wsletter + portal + Webinar Pass and more <span style=3D"color:#000000;">Pl=
us Anytime Viewing Pass </span></li></ul>
<div>
<div style=3D"text-align:center;" align=3D"center">
<div><span style=3D"color:#000000;">
<div style=3D"text-align:left;" align=3D"left">P.S.&nbsp;<a shape=3D"rect" =
href=3D"http://ui.constantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D112=
7431028931&ea=3Dkathleen%40transocean.com" target=3D"_blank">Please feel fr=
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=
ont-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><br /=
>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=
ine-height:115%;font-family:'Verdana','sans-serif';"> <a href=3D"mailto:pub=
lisher@ap-now.com" shape=3D"rect" target=3D"_blank">publisher@ap-now.com</a=
>&nbsp;</span></div>
&nbsp;</span></div>
<span style=3D"font-size:10pt;line-height:115%;"><span style=3D"color:#0000=
00;font-family:Verdana,Geneva,Arial,Helvetica,Sans-serif;">&nbsp;</span> </=
span><br /><a style=3D"font-size:16pt;" href=3D"http://ui.constantcontact.c=
om/sa/fwtf.jsp?m=3D1101245055428&a=3D1127431028931&ea=3Dkathleen%40transoce=
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