Return-Path: Received: from vps.transocean.com by vps.transocean.com with LMTP id AAQiFlgH1lnwZgAAInt2oQ ; Thu, 05 Oct 2017 03:20:08 -0700 Return-path: Envelope-to: kathleen@transocean.com Delivery-date: Thu, 05 Oct 2017 03:20:08 -0700 Received: from ccm176.constantcontact.com ([208.75.123.176]:38087) by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES256-GCM-SHA384:256) (Exim 4.89) (envelope-from ) id 1e03Ft-0006oF-A0 for kathleen@transocean.com; Thu, 05 Oct 2017 03:20:07 -0700 Received: from [10.252.0.106] ([10.252.0.106:59951] helo=p2-jbsvcs5177.ad.prodcc.net) by 10.249.247.10 (envelope-from ) (ecelerity 4.2.1.52273 r(Core:4.2.1.11)) with ESMTP id 1C/BA-43234-B1706D95; Thu, 05 Oct 2017 06:19:07 -0400 DKIM-Signature: v=1; q=dns/txt; a=rsa-sha256; c=relaxed/relaxed; s=111405; d=ap-now.ccsend.com; h=date:mime-version:subject:X-Feedback-ID:message-id:from:reply-to:list-unsubscribe:list-unsubscribe-post:sender:to; bh=fMhwKZm/QVE0f4OUh6PA5QEoV2xfZVr8gm75+CRLGZE=; b=dgOc/LKPtccMXryyju/rT6bW+9rgrBZIm6ZHikeCkGwTzOFjlS+X7Bwi3S65ObchoiIxcLVN+hzPv+51EmyfVOYfhAN3r7Aj+1/2zoolMR2GDLmZcUVl9rjmjoGNZe0OuEII5NTcjgD2X1nRArEQety48+L0D589QOBeM9AUqgA= Message-ID: <1129059930453.1101245055428.1701981338.0.480618JL.2002@scheduler.constantcontact.com> Date: Thu, 5 Oct 2017 06:19:07 -0400 (EDT) From: Mary Schaeffer Reply-To: editorial_director@ap-now.com Sender: Mary Schaeffer To: kathleen@transocean.com Subject: The IRS, Frequent Flyer Points and Possible Fraud MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_Part_217383933_284544384.1507198747280" List-Unsubscribe: List-Unsubscribe-Post: List-Unsubscribe=One-Click X-Campaign-Activity-ID: e0350a47-6a51-4f4c-afda-a6a0cb85a3d1 X-Channel-ID: 7acc5340-800d-11e6-a964-d4ae5275b546 X-Mailer: Roving Constant Contact 2012 (http://www.constantcontact.com) X-Return-Path-Hint: A4DUKR2pRT0yv2qagy4Wj0Q==_1101245055428_esxTQIANEeapZNSuUnW1Rg==@in.constantcontact.com X-Roving-Campaignid: 1129059930453 X-Roving-Id: 1101245055428.1701981338 X-Feedback-ID: 7acc5340-800d-11e6-a964-d4ae5275b546:e0350a47-6a51-4f4c-afda-a6a0cb85a3d1:1101245055428:CTCT X-CTCT-ID: 79e54ea0-800d-11e6-a8f5-d4ae5275b546 X-Spam-Status: No, score=-5.9 X-Spam-Score: -58 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: Having trouble viewing this email? Click here http://campaign.r20.constantcontact.com/render?m=1101245055428&ca=e0350a47-6a51-4f4c-afda-a6a0cb85a3d1 When Should The Employee Get the Points and When Should the Company? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ [...] Content analysis details: (-5.9 points, 3.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. 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Click here http://campaign.r20.constantcontact.com/render?m=1101245055428&ca=e0350a47-6a51-4f4c-afda-a6a0cb85a3d1 When Should The Employee Get the Points and When Should the Company? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Dear Kathleen From time to time, the issue of who gets the frequent flyer traveler points causes problems for an organization. Best Practice: From a best practice standpoint and complying with the IRS position (see below) the individual traveler gets the points when the points are accrued due to business travel. The IRS Position: The IRS position since 2002, when it looked into taxing points, has been that "frequent flyer miles earned due to business travel" are not taxable. The Potential Problem: If you look closely at the IRS position, it only addresses frequent flyer miles earned due to business travel. The problem arises when event and meeting planners are rewarded with bonus points for bringing an event to a particular location. These bonuses can be 100,000 points or more and many hotels use them to lure planners arranging large events. It's easy to see why the hotel would be willing to trade the points for a conference with 100 or more attendees. Those points should not be going to the individual event planner but the organization for business use. It is believed they rarely do. You won't be surprised to learn that this is not an issue the business travel community is interested in discussing publicly. Resource: This is just one of the topics we'll discuss at the Expense Reimbursement Issues New and Old: How Best Practice Organizations Address Them webinar on October 10th. You can get additional information about it here [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIVAVt84nRevPni2YMuYMrJykC7_hvyolxMvDWEnF1aSqYwvi9i15peGsyp5-e6Lk7IgUjBC8EcI92cUjUwzn3OsuBVrcyWXE1qAx2GMsr3mukiq5iSqZtSBxF8c9oB6b4-cDeJimfpCQW2hYnVLWwjY=&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==]. (Included in our webinar [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjISrPh_nDlfGARGrjOZLYCKuaDszJTfwFAidw_VDwJ0lzvHZc4gv7LEwg9UePgrqWe3_luyr0kSCfnQqu7cC1hjo4_BglUZG8krefK5NupIce9OQokL00e69lQXSCAglrDT0EAdQOQUF78gc9WNKoKaY=&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==] and platinum [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIbSz0L4upsP-d99URKNPNnJ7XL4w6pW78g5zfUBbakFzxuQZ8K-_7Xcj9Q28qUCMfNw7zf6eDGZEoALntk3i-7qMAkY_JdtBFaIaFmbKzJI8MASD1gJ0vD5N11G8Mlvw-PnhGSe3Rib2&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==] memberships) Alert:Take the Travel and Entertainment Policy survey here [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjId7fVQUuwIiBaoGZ0Z0IC3yt5a97VVWbbPmHSAmCfVefNa6QQEvHOoPwI52-T1WesnOXhyv7VuhfMZ0WP0M_d2rkMLAnILk-5buidunSnmAWYCU-J0uu8_peSetoELlZcY0swDnCGpRoFanXFBO1GNE=&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==]. AP Week Summary: Hope you'll join us; information here [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIZNrR2nH68bFxmQnKRg22ymPMMk1Giij4SBdoWl3PpzTo-CNGVjfdB2sfSQ5_TdaRzTRMXtfQb7fhuBu_-SdogtT6khPktypLJlFeH8s-FwYjc7Y-q88vyyt2tywbuJwsKmM6vogUt4y90_yEeEYfLvBeV9nVGFLRInWm0lwhCz8&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==]. 1099 Summary: Information Reporting resources can be found here [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIYEJKk7RrYpckbW1E-77M4ae0zywopVUN4eJ7IKrfbDmDj3-J8--pp9pwTS4Wke5w45b6LYzMgutkVkA0h3DZ-Zxwy_EqSgnMXGD0Rc3qqYkU4LplWpcr0IVOVqGWoghKon1d1Ck4DWPDtfQ3WCrMEtgUGW0l-5p6dnITfFGpEoS&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==]. You can listen to a two-minute explanation of the different types of AP Now memberships here [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIYYgjitGdA1J6xmc-8nPW6yt6VzRIS5iLh0LLIy6hHe_qiQ0nFItvdqzrsS3U3__XIL45xD7_my3cPVji2nSsTUVIh0MVHxtPtvi7A7gEuGxenVy-HV_fAMajn4J792mKaxO4sg1C1WgtNx9ZprKYeGTCU4qMy2prjykh3DNnSFj&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==]. Upcoming AP Now Webinars (They are included in our webinar [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjISrPh_nDlfGARGrjOZLYCKuaDszJTfwFAidw_VDwJ0lzvHZc4gv7LEwg9UePgrqWe3_luyr0kSCfnQqu7cC1hjo4_BglUZG8krefK5NupIce9OQokL00e69lQXSCAglrDT0EAdQOQUF78gc9WNKoKaY=&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==] and platinum [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIbSz0L4upsP-d99URKNPNnJ7XL4w6pW78g5zfUBbakFzxuQZ8K-_7Xcj9Q28qUCMfNw7zf6eDGZEoALntk3i-7qMAkY_JdtBFaIaFmbKzJI8MASD1gJ0vD5N11G8Mlvw-PnhGSe3Rib2&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==]memberships.) * Expense Reimbursement Issues New and Old [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIVAVt84nRevPni2YMuYMrJykC7_hvyolxMvDWEnF1aSqYwvi9i15peGsyp5-e6Lk7IgUjBC8EcI92cUjUwzn3OsuBVrcyWXE1qAx2GMsr3mukiq5iSqZtSBxF8c9oB6b4-cDeJimfpCQW2hYnVLWwjY=&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==]: How Best Practice Organizations Address Them October 10 * Common Vendor Issues and How to Handle Them [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIZ1F_7cGlhlbQjtF5ur-WA6zyxoLDlG4oU477tMniBiv6DQRVGaQYwRApGibz_MUfRc0EAzzRsG5aB6TaMG1MQXekjAunW9RvopajFqLn9lPHf8sFxEayo5MfdtawBr77s3vCQUUdzhIkKjEI0efO38=&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==] October 25 * 1099 Basics [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIWM77pMyDIzfQtiYJr_UTPTIuZGJ7giHwXgLKcAoLtLqs6K1sYUqNgpt_Yu2AUp16y-wxpyGdw5ggei7p0odLU1r9TyBQWXkGZkgBVRMhqAEJ8pWvBvE00YiIa57N0oI0_RmNILqLqZ3V5ZmSZk4URY=&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==] November 9 * Developing Issues: T&E Policy Survey Results [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIer8BlUyvSjvysCDdAjFdslNMv468xzPFCx2vTRdFxfqmV_ObozRRaimhwfrETPtqorOM1nubQIuEFncNmJFCY8Fw6Z8ze84npAjbpbdbjVU4ENrchTMiRVDQ4sY-XEuP60MkzDDwjIkdptNK4_x6R8=&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==] November 15 * Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIer8BlUyvSjvnsOXptmJ6-ax1g8P-Z1odEL-22QZA_exTQEKpeZVmUVXTDBTsXsGHKWb9TPxo3-rqA_97AzflzA5vlu8wRJkilGW0QBkcK8Yhs_rD_DZOg8c7enFVwJPaMr5as4Ro93chuAbJOyS9d8=&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==] December 7 * Creating an Effective and Efficient Travel and Entertainment Expense Reimbursement Policy [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIWM77pMyDIzfIlmPMMjdfm0TgzH7XijpJsYQ9NFgZVlVS6U7Ssfeg4SRZw2tob3nysYl4vcYk_eFFvYHd413qBjkw8nO93u2sEwtmUF10RLXzDgJm7jYGJDxqKwg6_SUd7K7-nlpRjHT4aE6P-0h4qc=&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==] December 13 Other Upcoming Programs * Accounts Payable Best Practice Certificate Program [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIVmXhtOfd_YOMYVW365XcJxQUSsET_OLzEcwHgQkXzeh-cszTbTvSHgY7bjGYJNm9xTw2LrruI9hP3UoSnXHIGwRLbGiTHHOKIGHn_MJyquQ3yF8Ao_CpS938O1_qMEB2SaWCHj1J6y_8zI1jZRYU1c=&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==]- 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=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIVmXhtOfd_YOMYVW365XcJxQUSsET_OLzEcwHgQkXzeh-cszTbTvSHgY7bjGYJNm9xTw2LrruI9hP3UoSnXHIGwRLbGiTHHOKIGHn_MJyquQ3yF8Ao_CpS938O1_qMEB2SaWCHj1J6y_8zI1jZRYU1c=&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==]. Enroll your entire department; group rates available. Contact publisher@ap-now.com for details. * 1099 Seminar [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIcCnQZQx26ZM2EbwR8wj3qzyDWWxIc4QDFSno7ac4_7x4SchffBX0iZknkNtAJgo0AorZjlYeyJ4ESc0MzVM42PJvOortXwvyNXBBHPdbyHhVw6VAq5Bo9tLIvs6z5y7IIwSrjsSjWdFxxmugdNFdEU=&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==] live in Oklahoma City on November 16 * 1099 e-Workshops [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIVAVt84nRevPzhQoFiMtBIE0uSFvnXVET0jPpci5sX9eD82seRY1ElFNO9DQH9nH5jdwNK53CVd1nOYDoHo3j3qDWfUUbOa7OP1NAHFQ578a-niat1hYmbQaAuL5hxmprPg2Y1Ad5uAB8Xhj7HppvXg82RY62y26JQ==&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==] October 26, December 5 and Any Time Viewing after October 27 Reduced rates for webinar and platinum members; email publisher@ap-now.com [mailto:publisher@ap-now.com] for details * Form 1042-S and 1042 Reporting e-Workshop [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIbtQQF_6WR3Ve3DplDvwZVdquXA-tWA3MxpP7DtMHkcscKRBuTXorOLiNUYx6VTj-2pCNs9S70qUqSOs_7CrsyXd3cK_7wqmOcsneWPh5KxBXVQhIGvb4jpxwziNDRohn-m5GM9gxxkpvlapZYytqaA=&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==] December 6 and Any Time Viewing after December 7 Reduced rates for webinar and platinum members; email publisher@ap-now.com [mailto: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=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIZueETyooVd7JyUmu6vtdV_WiGrptNxM0c4lY3tz0ege0ybruizi3lPwq43SsJH_b4b1Uet127tiqV65eUoORjtK9pcHyFH340lZ3Hmm7xu1lqMK6Gf5dxoXH1euhKF_Ivc6I41mCP8bIN1kJnrr0hB2wlEV_AUIDLvvduhCrw7hbgDbRykkTi-UjSdnVV3s4Q==&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==] - 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. * Porta [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIbSz0L4upsP-d99URKNPNnJ7XL4w6pW78g5zfUBbakFzxuQZ8K-_7Xcj9Q28qUCMfNw7zf6eDGZEoALntk3i-7qMAkY_JdtBFaIaFmbKzJI8MASD1gJ0vD5N11G8Mlvw-PnhGSe3Rib2&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==]l - Newsletter (as described above)+ access to database filled with articles, tips and diagnostic checklists * Annual Webinar Pass [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjISrPh_nDlfGARGrjOZLYCKuaDszJTfwFAidw_VDwJ0lzvHZc4gv7LEwg9UePgrqWe3_luyr0kSCfnQqu7cC1hjo4_BglUZG8krefK5NupIce9OQokL00e69lQXSCAglrDT0EAdQOQUF78gc9WNKoKaY=&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==]- All AP Now's one-hour webinars (2 per month except January when there's only one) * Anytime Viewing Pass [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIQH4oWMM6qRxxqAUzM-TDUKVcvXXr05oDkl2dM26FDaEYJZT4b4xx4zs1tKP2P1Mk7lumgIhUk_GEmJK83d-6gFCyt4Jyplhz69B8VZqA6DkPd2JVdRx_1tHuovFEm5h3sSl45W8gFAU&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==] - 25 one-hour webcasts available for viewing at your convenience * Platinum [http://r20.rs6.net/tn.jsp?f=001EUtF7rXEQJH_lZytUqenGGkO6awVz_Dqi8EQCjKs8EbXe0YX9UQjIbSz0L4upsP-d99URKNPNnJ7XL4w6pW78g5zfUBbakFzxuQZ8K-_7Xcj9Q28qUCMfNw7zf6eDGZEoALntk3i-7qMAkY_JdtBFaIaFmbKzJI8MASD1gJ0vD5N11G8Mlvw-PnhGSe3Rib2&c=mBEvUvcaoZ3zwB4AWnrAQ9ZUbzuye2iHqmb9Mp0Ffpc3zUbEIXsJOg==&ch=PJoOaXZ1cCPiX7glv4RrtBpCNbMJOMTM6T5RocEcNRT0ejUhjcv6TQ==]- Newsletter + portal + Webinar Pass and more Plus Anytime Viewing Pass P.S. Please feel free to forward this to any colleagues or friends who work in or are responsible for the accounts payable function. We appreciate your doing so. [http://ui.constantcontact.com/sa/fwtf.jsp?m=1101245055428&a=1129059930453&ea=kathleen%40transocean.com] P.P.S. If you need to contact us, please do not reply to this. Please write us instead atpublisher@ap-now.com [mailto:publisher@ap-now.com] Gray [http://ui.constantcontact.com/sa/fwtf.jsp?m=1101245055428&a=1129059930453&ea=kathleen%40transocean.com] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ This email was sent to kathleen@transocean.com by editorial_director@ap-now.com. Update Profile/Email Address https://visitor.constantcontact.com/do?p=oo&m=001A457wo4ghmmqzGZb5S3XYg%3D%3D&ch=7acc5340-800d-11e6-a964-d4ae5275b546&ca=e0350a47-6a51-4f4c-afda-a6a0cb85a3d1 Instant removal with SafeUnsubscribe(TM) https://visitor.constantcontact.com/do?p=un&m=001A457wo4ghmmqzGZb5S3XYg%3D%3D&ch=7acc5340-800d-11e6-a964-d4ae5275b546&ca=e0350a47-6a51-4f4c-afda-a6a0cb85a3d1 Privacy Policy: http://www.constantcontact.com/legal/service-provider?cc=about-service-provider Online Marketing by Constant Contact(R) www.constantcontact.com CRYSTALLUS, Inc. | 560 Peoples Plaza #197 | Newark | DE | 19702 ------=_Part_217383933_284544384.1507198747280 Content-Type: text/html; charset=utf-8 Content-Transfer-Encoding: quoted-printable
Who gets the points at your company?
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Ha= ving trouble viewing this email? Click here
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=09
=20
=20
=20 =20

When Should The Employee Get= the Points and When Should the Company?

=
=
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=20
Dear Kathleen

From time to time, the issue of who gets the frequent flyer= traveler points causes problems for an organization.

Best Practice: From = a best practice standpoint and complying with the IRS position (see below) = the individual traveler gets the points when the points are accrued due to = business travel.

The IRS Position: Th= e IRS position since 2002, when it looked into taxing points, has been that= "frequent flyer miles earned due to business travel" are not taxable.

The Potential Problem: If you look closely at the IRS position, it only addresses frequent flye= r miles earned due to business travel. The problem arises when event and me= eting planners are rewarded with bonus points for bringing an event to a pa= rticular location.

These bonuses can be 100,000 points or more and many hotels= use them to lure planners arranging large events. It's easy to see why the= hotel would be willing to trade the points for a conference with 100 or mo= re attendees. Those points should not be going to the individual event plan= ner but the organization for business use. It is believed they rarely do. Y= ou won't be surprised to learn that this is not an issue the business trave= l community is interested in discussing publicly.

Resource: This is ju= st one of the topics we'll discuss at the Expense Reimbursement Issues New = and Old: How Best Practice Organizations Address Them webinar on October 10= th. You can get additional information about it here. (Included in our webinar and = platinum memberships) 
Alert: Take the Trave= l and Entertainment Policy survey here. 
AP Week Summary: Hope you'll joi= n us; information here<= /a>. 
 
You can lis= ten to a two-minute explanation of the different types of AP Now membership= s here. 
<= span style=3D"font-size:10pt;line-height:115%;">
<= strong style=3D"color:#0067ce;font-size:10pt;font-family:Verdana, sans-seri= f;">Upcoming AP Now Webinars
(They are= included in our webinar and platinum memberships.)
=20 =20
Regards,
Mary Schaeffer
AP No= w
= Keeping up Just Got Easier:
= AP Now Membership Options
  • Newsletter - 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.
  • Portal - Newsletter (as descr= ibed above)+ access to database filled with articles, tips and diagnostic c= hecklists  
  • Annual Webinar Pass - All AP Now's one-= hour webinars (2 per month except January when there's only one)
  • Anytime Viewing Pass - 25  one= -hour webcasts available for viewing at your convenience
  • Platinum - Newslet= ter + portal + Webinar Pass and more Plus An= ytime Viewing Pass
=20 =20
3D"Accounts
=20
<= img height=3D"96" border=3D"0" width=3D"600" optionname=3D"THANKSGIVING2FTR= " src=3D"https://imgssl.constantcontact.com/letters/images/1101093164665/th= anksgiving2_ftr2.jpg" />
=20
CRYSTALLUS, Inc., 560 Peoples Plaza #197, N= ewark, DE 19702
<= /td>
SafeUnsubscribe™ kathleen= @transocean.com
Update Profile | About our service provider
Sent by editori= al_director@ap-now.com in collaboration with
<= /tr><= /tr>
3D"Constant
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