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Date: Tue, 23 Jan 2018 06:16:38 -0500 (EST)
From: Mary Schaeffer <editorial_director@ap-now.com>
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To: kathleen@transocean.com
Subject: IRS Warning for Business Travelers
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    New Potential Headache for Some International Business Travelers ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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New Potential Headache for
Some International Business Travelers
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
Corrected T&E Policy Survey Link: Get information about the T&E Policy Survey results
here [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbVRnDiyuo7EJz77TSTjCCiMbiQFIpp2KcSFwMorjulod7LN5_Yczv2YLfK93_QOVBVAGbdPjJf6OGy3X2v364Nf7BaZMgPVdDGuw3OvpTVtFFrsGHROvmFWlLM6y6adaNfb42Q2hx85JOiU1ZTQD4Tk=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==].
Many years ago, (okay many, many years ago), I was on the Board of Directors for
 the credit union of the organization I worked for. It was one of the top 5 largest
insurance companies in the US. As part of this position, I was given all management
reports.
What horrified me the most was the delinquency report. It showed a list of all employees
who were past due on their loans. What was so appalling? The number of high level
executives (senior vice presidents and vice presidents) who were on the list was
 not anything I expected.
So, you may wonder, why is she sharing this? A recent announcement from the IRS 
reminded me of the situation. When you first read the summary of it (below) you 
may think your organization doesn't have anything to worry about. But don't we so
sure. A number reading this will have a problem.
The Announcement: This month, the IRS will begin implementation of new procedures
affecting individuals with "seriously delinquent tax debts." These new procedures
implement provisions of the Fixing America's Surface Transportation (FAST) Act. 
The FAST Act requires the IRS to notify the State Department of taxpayers the IRS
has certified as owing a seriously delinquent tax debt.
A taxpayer with a seriously delinquent tax debt is generally someone who owes the
IRS more than $51,000 in back taxes, penalties and interest for which the IRS has
filed a Notice of Federal Tax Lien and the period to challenge it has expired or
 the IRS has issued a levy.
The FAST Act also requires the State Department to deny their passport
application or deny renewal of their passport. In some cases, the State Department
may revoke their passport.
Implication: Travelers who are delinquent will not be able to renew or obtain passports
in the US. This will impact their ability to travel internationally. The need to
 travel for business does not matter to the IRS. You can read more about this ruling
here [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbYVK_Ho81eDOLebVwZ4sojtmKKRuo-jGwZpzO4g8EZAEvFKtekK2GZu_zzEis4Lz1fc33hr6kmqRUxlMYUaAXsQmZYgRZa8b4zoY549XZ9uNU-MMAaxvqdnI5Oy66K7OUMugjO96yUQHB9kMq-5EKR64q6UOUY1q3A==&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==].
You might want to share this with all your international travelers, as a way of 
giving them a heads up.
About the T&E Policy Survey:
Length: 37 pages
Format: Downloadable PDF file.
Additional information or to order the downloadable report go here [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbVRnDiyuo7EJz77TSTjCCiMbiQFIpp2KcSFwMorjulod7LN5_Yczv2YLfK93_QOVBVAGbdPjJf6OGy3X2v364Nf7BaZMgPVdDGuw3OvpTVtFFrsGHROvmFWlLM6y6adaNfb42Q2hx85JOiU1ZTQD4Tk=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==].
For a short period, we will offer it at a greatly discounted price. Current members
can get it at a discount (or for free) as follows:
Normal Price: $197
Through February 28th: $49.95
Included for Free with Portal [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbQzCHAw4r60F7AT4A91K56uSZNt_zAA9EICQFX0GQPf3b6NbURJfXrz-wtsbUdCu3rWoSrhheJtPRgAOi8Dp4nE-g4nEGyDA6OYLbcnnfBpBb9T93ZFg_F7chYxWn8dLFUEdArLUJTpy&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==],
Webpass [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbVRnDiyuo7EJEX636w7oCQkRVa352L17xgFM-3h57stfHB9DPCujJCWSgTP_Qaoh9H8oNRINVMsd822yXGfuHDyqmvaJJigqq1ljgNnP3DChx2Oyd2NPsAnDdKKsS9vvZNhQVnLpiUxkxZs83zPCXlc=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]
and Platinum [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbQzCHAw4r60F7AT4A91K56uSZNt_zAA9EICQFX0GQPf3b6NbURJfXrz-wtsbUdCu3rWoSrhheJtPRgAOi8Dp4nE-g4nEGyDA6OYLbcnnfBpBb9T93ZFg_F7chYxWn8dLFUEdArLUJTpy&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]
memberships (Will be sent with January issue)

* For additional information about the T&E Policy Survey results and/or to purchase
the results only, go here [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbVRnDiyuo7EJz77TSTjCCiMbiQFIpp2KcSFwMorjulod7LN5_Yczv2YLfK93_QOVBVAGbdPjJf6OGy3X2v364Nf7BaZMgPVdDGuw3OvpTVtFFrsGHROvmFWlLM6y6adaNfb42Q2hx85JOiU1ZTQD4Tk=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==].
* Cost for those with Basic Memberships: $10 Start a Basic membership and get your
copy of the T&E Survey Results for $337 here [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbVRnDiyuo7EJLUS04QhJCLDuogdxlhnn5IioDMyo0nXOP9NHDnpa17X48LLgxtW7M6U62F0-sbrmI1OIR7QXGPl67Y7HLSrHDutgRhz2mVCA8wFfA4aU0zurUm4hM1sR-yZjeAHVgSTq9mrZies_Rr8=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]
* Cost for those with Newsletter Memberships $20 Start a Newsletter membership and
get your copy of the T&E Survey Results for $187 here [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbVRnDiyuo7EJZmspZv4TkFBp95WfvYBZBV0Bnxswe3HDXMYIbqtnMxtViEyqMOCnd4w16O-pakMV-gCkcIwHtiJ0ZwnTGYPnkr89CCECAR3GMzo5NHR1slXcjEjgJV4mjb8HPDq3M1LSikWOo74_iCc=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==].
The link to order at the reduced price will be sent to current Newsletter and Basic
members with their January issue. If you wish to purchase it sooner, email publisher@ap-now.com
About Memberships: You can to a very short explanation of the different levels of
membership here [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbRUaRZoCtCRkivmbFVfNFOZg8dM3VZYp9kSE-Dh_aigQziM7Q7jKHwqmdYHao4bKd0GXURk3CoTebY8LwkBN6Kaw8k6ACRrWZjJKbkxAHA7W7sfDbt9CwVk4am3szzdyln31xRqwraBBOyLRoeDhSkExjHO3y9l6SsPeGktsZbXn&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==].
You can start a Portal or Platinum membership here [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbQzCHAw4r60F7AT4A91K56uSZNt_zAA9EICQFX0GQPf3b6NbURJfXrz-wtsbUdCu3rWoSrhheJtPRgAOi8Dp4nE-g4nEGyDA6OYLbcnnfBpBb9T93ZFg_F7chYxWn8dLFUEdArLUJTpy&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==].
You can get your webpass only here [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbZ8QGgkbYYzziS_dgXEKCnWD_O1_ocz2qrFsTd4ufhKSxOKS68XKKnVIfqoq3ZpQTglUzDeHrZjysxnm1l3wLlzATfCy0DcQ11gxN7mp7U8p7zL7rnZUiTR_ybHaPAwufoFJ9T_as4U9SEdBGm8XSwc=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==],
the Basic membership only here [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbcY85Vh5en1zqzrclhaSwnImauwNcUIJEgWjRScGLn_t6qqVLG4LnecHUwY23on__ulMa6Cd3rA-6qq-pku5rywZd-aNsfBL90fS0m0HAdrKXqwdz32FqbS9ac1c7kPykpPR1pg8YeJSjyChN3SR-Yg=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]
or the newsletter only here [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbWYiBGCIR5Vtiib10TOj64SK1v-lwbsTgozNQMBuyr4_SAZ3U-GstWw0hnfSLfLoXDet_57HmQskNxAqRJTfOvLYMjMujiYmM1D7yIlehtIIvKvzX1wq-6o1pBOVkUsvlur096YJPOVqFxDfuvSk54PJlEvgcyMIilbMRhoxeRoJEl53DhNJEV8nxtgkAmpBwA==&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==].
Reminder
The 1042 e-Workshop [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbRTGq4BkdTBOWOad9aGkKRHkrcahcPFsIkHCIrXOlP04zsCAQPsbgBEzFZwr6S6WYaAZc-lBMrze1PEX7ZZSoGfU3ibh3roFKd9oK8IBHDHW_Ma4cYTQsN7Kld-fJNnapuzf-VqIXgzECLK7wJ7K-GU=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]
(four hours) is still available for online Anytime Listening. You can listen to 
each as many times as needed.
Upcoming AP Now Webinars (  webinar [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbZ8QGgkbYYzziS_dgXEKCnWD_O1_ocz2qrFsTd4ufhKSxOKS68XKKnVIfqoq3ZpQTglUzDeHrZjysxnm1l3wLlzATfCy0DcQ11gxN7mp7U8p7zL7rnZUiTR_ybHaPAwufoFJ9T_as4U9SEdBGm8XSwc=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbQzCHAw4r60F7AT4A91K56uSZNt_zAA9EICQFX0GQPf3b6NbURJfXrz-wtsbUdCu3rWoSrhheJtPRgAOi8Dp4nE-g4nEGyDA6OYLbcnnfBpBb9T93ZFg_F7chYxWn8dLFUEdArLUJTpy&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]memberships.)

* Foreign Corrupt Practice Act [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbZyPRL-n6VoZEE9qLz_A4ke1DpEoGSa7pZ6QrqdnR8cdn3CQcV37D5SnXyHE-82TT4LDjvissqapRPXkRSpCmzK4Mn_ka2htzJvXCoFwM7AS72vdsbFOns0RF76AfLykzpe_V5e4eNRM20lf9b1w5eQ=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]:
What AP and Accounting Need to Know January 24
* QT Brief: AI & RPA [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbUpARGza4J0WM4qe2GtXY2uML04WBCKNEhObfiOcIM0T55JiFOrqOav1Ws6A2kI3dlaAep_ofBARA-MS1Et0NbVS6Hdmd5ApzOjl0NbYqcPX1T5dBcCPsce-4mp2TfV83jSBCha_0tfKPfAk1QsBmhY=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]:
What Every AP and Accounting Professional Needs to Know February 6
* Sales and Use Tax Best Practices [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbb9sBZBcbprHLRupkZr_adEVrpfmL_4qT4o9tBTpkI3bJlk5sppEWfZQdRA9KYxGBU5ye0tadR_R-dOw3n67v2QOHrIOL8793xf3avcSDBoWSw8Mk6NEmnh5qG5PElylJCuGOqhK29OysCMHTVsdV3Q=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]
February 20
* Accounts Payable Best Practices [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbVnDF6mKmLk96w7VO0WLltNr3LSFDpRtw7Le6MP4j4I9-9DNajjgZBT2eJB_ntmiUNro066LJ2fg__zknMKPK4K-SbsWvjLGCamkuG0NhHzVG0Nutw5sW6NtJwPk94Fv6Cwx70Ff-TH_eN-9OP_P8Xw=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]
March 13
* P-card Best Practices for AP [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbX2yrLfGQ4z1OXrBMqS7Fe1lddMAAQHllGLGYlNpxTm27T0s2gzFoc6_54lZam61SVveUkNyzvigbXMtWEgMB8RDpRBBGdzOHjO7CEZI0MczUkIt_ovQ1dqRAAMdyrOrzKcdElLI5-g79bqdI9kenIg=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]
March 22
* Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbVleD3KPARExAfmHR5FTKGGZB5pFHzpncoWsUoo5swicQDOXlVOA5FXuXAPROvgrV0zuCvCSkcgjJcWmmfOXXyHSP690DeJL_thj3scAOPlgv0WD751aHaQ9mUfE4x7yG6MHlQn1Vj07XPYPdBOxVC4=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]
to Ensure IRS Compliance April 12
* Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbafbH2ue3fYuyMU6YdmPwSKNXdTO37lQYM3HIBG0BPlRGJ1nVQeEjpECEK6Z6S88DrJh5J6h2_rbcT_FxzbMkrywAoal5kkxOX0jSuyXrrWVFLyHQ9gyqYe2GxH9GxN0ovP4yNIoJmCpiZh4_K9VCGc=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]
April 19
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbahkklWNx1BzjnYCoEjRWT5lLrfmTq_4xUbhCguQKSNTRScW-L5JjcvQKdFD_kfV9xB1jSjEcO2d7HYnsm-ASj7DshFDfpiti35U6aXIUk6re1rvfkQdfEPfnZCRAdMXQGZjPq-WQDPmxviBfgfWpVz9VNMSjUAsdjiAsog-3aAxD0nvSSDlTfk=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==].
Other Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbXkkFtm5vlNLKcaGckcBQ-FK7gDUxuWldxk5b7Ws1O-RxY6hEv5WpChfTtmZZIChLA8xQ4OPIQIsdQLGjxYCtvedBwxajgQPZ5aBHh02T6wH63pOiR6QbKqfOL3vBFQ3MBcePXJ4jzzsvZJ92cfok44=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]-
a self-study with no ongoing CPE requirements. You can get the details about it 
here [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbXkkFtm5vlNLKcaGckcBQ-FK7gDUxuWldxk5b7Ws1O-RxY6hEv5WpChfTtmZZIChLA8xQ4OPIQIsdQLGjxYCtvedBwxajgQPZ5aBHh02T6wH63pOiR6QbKqfOL3vBFQ3MBcePXJ4jzzsvZJ92cfok44=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==].
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=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbWYiBGCIR5Vtiib10TOj64SK1v-lwbsTgozNQMBuyr4_SAZ3U-GstWw0hnfSLfLoXDet_57HmQskNxAqRJTfOvLYMjMujiYmM1D7yIlehtIIvKvzX1wq-6o1pBOVkUsvlur096YJPOVqFxDfuvSk54PJlEvgcyMIilbMRhoxeRoJEl53DhNJEV8nxtgkAmpBwA==&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]
- 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.
* Basic [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbcY85Vh5en1zqzrclhaSwnImauwNcUIJEgWjRScGLn_t6qqVLG4LnecHUwY23on__ulMa6Cd3rA-6qq-pku5rywZd-aNsfBL90fS0m0HAdrKXqwdz32FqbS9ac1c7kPykpPR1pg8YeJSjyChN3SR-Yg=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]
- includes Newsletter as described above + 4 Developing Issues webinars
* Porta [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbQzCHAw4r60F7AT4A91K56uSZNt_zAA9EICQFX0GQPf3b6NbURJfXrz-wtsbUdCu3rWoSrhheJtPRgAOi8Dp4nE-g4nEGyDA6OYLbcnnfBpBb9T93ZFg_F7chYxWn8dLFUEdArLUJTpy&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]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=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbZ8QGgkbYYzziS_dgXEKCnWD_O1_ocz2qrFsTd4ufhKSxOKS68XKKnVIfqoq3ZpQTglUzDeHrZjysxnm1l3wLlzATfCy0DcQ11gxN7mp7U8p7zL7rnZUiTR_ybHaPAwufoFJ9T_as4U9SEdBGm8XSwc=&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]-
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=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbWP_DQAC26zZ1eM9ZcufLJ4n1bIhQkwy7knDCWhaTAEm2N5pGvShRrneiLXnw88TXJLczMWwkrCHH0j-AtoZimVDfzagOK_huGFyO62rT56mgr4B646jWu73EUUlMLEG9PsZ8xffJSjx&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]
 25  one-hour webcasts available for viewing at your convenience
* Platinum  [http://r20.rs6.net/tn.jsp?f=001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbQzCHAw4r60F7AT4A91K56uSZNt_zAA9EICQFX0GQPf3b6NbURJfXrz-wtsbUdCu3rWoSrhheJtPRgAOi8Dp4nE-g4nEGyDA6OYLbcnnfBpBb9T93ZFg_F7chYxWn8dLFUEdArLUJTpy&c=9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q==&ch=7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA==]-
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=1129874475913&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=1129874475913&ea=kathleen%40transocean.com]
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nd-repeat:no-repeat;background-image:url(http://img.constantcontact.com/let=
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ter top;" bgcolor=3D"#FFFFFF" background=3D"http://img.constantcontact.com/=
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OCK2"><tr><td class=3D"MainTitle" style=3D"color:#DA8F32;font-size:24pt;fon=
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<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">New =
Potential Headache for <br/>Some International Business Travelers</span></d=
iv>
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oman;margin-top:0px;font-style:normal;text-align:center;" align=3D"center">=
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-height:115%;font-family:Verdana,sans-serif;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center">&nbsp; &nbsp;&nbsp;=
<img height=3D"147" vspace=3D"5" border=3D"0" name=3D"ACCOUNT.IMAGE.37" hsp=
ace=3D"5" width=3D"300" src=3D"http://files.constantcontact.com/4c102576001=
/da26d5db-e7e5-4a0c-886a-10eb62a72d86.jpg"> &nbsp;</img></div>
<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:Verdana,sans-serif;">&nbsp;</span></div>
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</td></tr></table>       =20
                <table style=3D"display:table;" border=3D"0" width=3D"100%"=
 cellspacing=3D"0" cellpadding=3D"5" 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">
<div style=3D"margin-top:0px;margin-bottom:0px;"><strong>Dear Kathleen</str=
ong></div>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"background-=
color:white;font-size:10pt;line-height:115%;font-family:Verdana, sans-serif=
;">
<div style=3D"margin:0in 0in 10pt;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">&nbsp;
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;">
<div><span style=3D"color:#7030a0;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>Corrected T&E Policy Survey Link</b></span=
><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sa=
ns-serif';">: Get information about the T&E Policy Survey results <a shape=
=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobph=
DwZ7eJZj_HJCC5ZlaqeialAYCXEjbVRnDiyuo7EJz77TSTjCCiMbiQFIpp2KcSFwMorjulod7LN=
5_Yczv2YLfK93_QOVBVAGbdPjJf6OGy3X2v364Nf7BaZMgPVdDGuw3OvpTVtFFrsGHROvmFWlLM=
6y6adaNfb42Q2hx85JOiU1ZTQD4Tk=3D&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFO=
ta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCc=
QElVoTA=3D=3D" alt=3D"http://www.ap-now.com/products/item133.cfm" target=3D=
"_blank">here</a>. </span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br/></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">Many years ago, (okay many, many years ago), I was on the B=
oard of Directors for the credit union of the organization I worked for. It=
 was one of the top 5 largest insurance companies in the US. As part of thi=
s position, I was given all management reports.&nbsp;</span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br/></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">What horrified me the most was the delinquency report. It s=
howed a list of all employees who were past due on their loans. What was so=
 appalling? The number of high level executives (senior vice presidents and=
 vice presidents) who were on the list was not anything I expected. </span>=
</div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br/></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">So, you may wonder, why is she sharing this? A recent annou=
ncement from the IRS reminded me of the situation. When you first read the =
summary of it (below) you may think your organization doesn't have anything=
 to worry about. But don't we so sure. A number reading this will have a pr=
oblem.</span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br/></span></div>
<div><span style=3D"color:#00b0f0;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>The Announcement</b></span><span style=3D"=
color:#00b0f0;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans=
-serif';">: </span><span style=3D"font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';">This month, the IRS will begin implementation=
 of new procedures affecting individuals with "seriously delinquent tax deb=
ts." These new procedures implement provisions of the Fixing America's Surf=
ace Transportation (FAST) Act. The FAST Act requires the IRS to notify the =
State Department of taxpayers the IRS has certified as owing a seriously de=
linquent tax debt. </span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br/></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">A taxpayer with a seriously delinquent tax debt is generall=
y someone who owes the IRS more than $51,000 in back taxes, penalties and i=
nterest for which the IRS has filed a Notice of Federal Tax Lien and the pe=
riod to challenge it has expired or the IRS has issued a levy.</span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br/></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">The FAST Act also requires the State Department to deny the=
ir passport&nbsp;</span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">application or deny renewal of their passport. In some case=
s, the State Department may revoke their passport.</span></div>
<div><span style=3D"color:#376092;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b><br/></b></span></div>
<div><span style=3D"color:#376092;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>Implication</b></span><span style=3D"font-=
size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">: Travele=
rs who are delinquent will not be able to renew or obtain passports in the =
US. This will impact their ability to travel internationally. The need to t=
ravel for business does not matter to the IRS. You can read more about this=
 ruling <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2e=
Bbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbYVK_Ho81eDOLebVwZ4sojtmKKRuo-j=
GwZpzO4g8EZAEvFKtekK2GZu_zzEis4Lz1fc33hr6kmqRUxlMYUaAXsQmZYgRZa8b4zoY549XZ9=
uNU-MMAaxvqdnI5Oy66K7OUMugjO96yUQHB9kMq-5EKR64q6UOUY1q3A=3D=3D&c=3D9URfXXxI=
iShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTp=
wL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"https://www.irs.gov/irb=
/2018-03_IRB#NOT-2018-01" target=3D"_blank">here</a>. You might want to sha=
re this with all your international travelers, as a way of giving them a he=
ads up. </span></div>
<div><span style=3D"color:#00b050;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b><br/></b></span></div>
<div><span style=3D"color:#00b050;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>About the T&E Policy Survey</b></span><spa=
n style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-se=
rif';">: <br/> <b>Length</b>: 37 pages<br/> Format: Downloadable PDF file. =
<br/> <b>Additional information or to order</b> the downloadable report go =
<a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_9=
6hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbVRnDiyuo7EJz77TSTjCCiMbiQFIpp2KcSFwMor=
julod7LN5_Yczv2YLfK93_QOVBVAGbdPjJf6OGy3X2v364Nf7BaZMgPVdDGuw3OvpTVtFFrsGHR=
OvmFWlLM6y6adaNfb42Q2hx85JOiU1ZTQD4Tk=3D&c=3D9URfXXxIiShrm0BP01spiUVi1l0--J=
sG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY=
3xdniQCcQElVoTA=3D=3D" alt=3D"http://www.ap-now.com/products/item133.cfm" t=
arget=3D"_blank">here</a>. For a short period, we will offer it at a greatl=
y discounted price. Current members can get it at a discount (or for free) =
as follows:<br/> <b>Normal Price</b>: <span style=3D"color:red;">$197<br/> =
</span><span style=3D"color:#7030a0;"><b>Through February 28<sup>th</sup></=
b></span>: <span style=3D"color:red;">$49.95<br/> </span><span style=3D"col=
or:#cc00cc;"><b>Included for Free</b></span> with </span><a shape=3D"rect" =
href=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_H=
JCC5ZlaqeialAYCXEjbQzCHAw4r60F7AT4A91K56uSZNt_zAA9EICQFX0GQPf3b6NbURJfXrz-w=
tsbUdCu3rWoSrhheJtPRgAOi8Dp4nE-g4nEGyDA6OYLbcnnfBpBb9T93ZFg_F7chYxWn8dLFUEd=
ArLUJTpy&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&c=
h=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"ht=
tps://www.ap-now.com/public/5.cfm" target=3D"_blank"><span style=3D"font-si=
ze:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">Portal</spa=
n></a><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana=
','sans-serif';">, </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.j=
sp?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbVRnDiyuo7EJE=
X636w7oCQkRVa352L17xgFM-3h57stfHB9DPCujJCWSgTP_Qaoh9H8oNRINVMsd822yXGfuHDyq=
mvaJJigqq1ljgNnP3DChx2Oyd2NPsAnDdKKsS9vvZNhQVnLpiUxkxZs83zPCXlc=3D&c=3D9URf=
XXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBS=
KiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"https://www.ap-now.=
com/products/item10.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;=
line-height:115%;font-family:'Verdana','sans-serif';">Webpass</span></a><sp=
an style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-s=
erif';"> and </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbQzCHAw4r60F7AT4A=
91K56uSZNt_zAA9EICQFX0GQPf3b6NbURJfXrz-wtsbUdCu3rWoSrhheJtPRgAOi8Dp4nE-g4nE=
GyDA6OYLbcnnfBpBb9T93ZFg_F7chYxWn8dLFUEdArLUJTpy&c=3D9URfXXxIiShrm0BP01spiU=
Vi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9i=
Ds9MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"https://www.ap-now.com/public/5.cfm" =
target=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;font-fam=
ily:'Verdana','sans-serif';">Platinum</span></a><span style=3D"font-size:10=
.0pt;line-height:115%;font-family:'Verdana','sans-serif';"> memberships (Wi=
ll be sent with January issue) </span></div>
<ul><li><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verda=
na','sans-serif';">For additional information about the T&E Policy Survey r=
esults and/or to purchase the results only, go</span><a shape=3D"rect" href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5=
ZlaqeialAYCXEjbVRnDiyuo7EJz77TSTjCCiMbiQFIpp2KcSFwMorjulod7LN5_Yczv2YLfK93_=
QOVBVAGbdPjJf6OGy3X2v364Nf7BaZMgPVdDGuw3OvpTVtFFrsGHROvmFWlLM6y6adaNfb42Q2h=
x85JOiU1ZTQD4Tk=3D&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op=
9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D"=
 alt=3D"http://www.ap-now.com/products/item133.cfm" target=3D"_blank"><span=
 style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-ser=
if';"> here</span></a><span style=3D"font-size:10.0pt;line-height:115%;font=
-family:'Verdana','sans-serif';">. </span></li><li><span style=3D"font-size=
:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">Cost for thos=
e with Basic Memberships: <span style=3D"color:red;">$10 S</span>tart a Bas=
ic membership and get your copy of the T&E Survey Results for $337 </span><=
a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_96=
hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbVRnDiyuo7EJLUS04QhJCLDuogdxlhnn5IioDMyo=
0nXOP9NHDnpa17X48LLgxtW7M6U62F0-sbrmI1OIR7QXGPl67Y7HLSrHDutgRhz2mVCA8wFfA4a=
U0zurUm4hM1sR-yZjeAHVgSTq9mrZies_Rr8=3D&c=3D9URfXXxIiShrm0BP01spiUVi1l0--Js=
G_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3=
xdniQCcQElVoTA=3D=3D" alt=3D"http://www.ap-now.com/products/item135.cfm" ta=
rget=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;font-famil=
y:'Verdana','sans-serif';">here</span></a></li><li><span style=3D"font-size=
:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">Cost for thos=
e with Newsletter Memberships <span style=3D"color:red;">$20 </span>Start a=
 Newsletter membership and get your copy of the T&E Survey Results for $187=
 </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2e=
Bbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbVRnDiyuo7EJZmspZv4TkFBp95WfvYB=
ZBV0Bnxswe3HDXMYIbqtnMxtViEyqMOCnd4w16O-pakMV-gCkcIwHtiJ0ZwnTGYPnkr89CCECAR=
3GMzo5NHR1slXcjEjgJV4mjb8HPDq3M1LSikWOo74_iCc=3D&c=3D9URfXXxIiShrm0BP01spiU=
Vi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9i=
Ds9MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"http://www.ap-now.com/products/item13=
4.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;f=
ont-family:'Verdana','sans-serif';">here</span></a><span style=3D"font-size=
:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">. </span></li=
></ul>
<div style=3D"margin-left:0in;"><span style=3D"font-size:10.0pt;line-height=
:115%;font-family:'Verdana','sans-serif';">The link to order at the reduced=
 price will be sent to current Newsletter and Basic members with their Janu=
ary issue. If you wish to purchase it sooner, email publisher@ap-now.com</s=
pan></div>
<br/></div>
</span></div>
<span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-ser=
if;"><span style=3D"font-size:10pt;"><span style=3D"font-size:10pt;line-hei=
ght:115%;font-family:Verdana,sans-serif;"><span style=3D"color:#00b0f0;font=
-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><b><b><span st=
yle=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"display:inline !important;"><span style=3D"color:#222222;font=
-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"display:inline !important;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div>
<div><span style=3D"color:#cc00cc;font-size:10pt;line-height:115%;font-fami=
ly:Verdana, sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"margin:0in 0in 0pt;line-height:normal;"><span style=3D"color:=
#7030a0;line-height:115%;"><b>About Memberships</b></span><span style=3D"li=
ne-height:115%;">: You can to a very short explanation of the different lev=
els of membership </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.js=
p?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbRUaRZoCtCRkiv=
mbFVfNFOZg8dM3VZYp9kSE-Dh_aigQziM7Q7jKHwqmdYHao4bKd0GXURk3CoTebY8LwkBN6Kaw8=
k6ACRrWZjJKbkxAHA7W7sfDbt9CwVk4am3szzdyln31xRqwraBBOyLRoeDhSkExjHO3y9l6SsPe=
GktsZbXn&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&c=
h=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"ht=
tps://attendee.gotowebinar.com/recording/1936714249398888194" target=3D"_bl=
ank"><span style=3D"color:#0000ff;">here</span></a><span style=3D"line-heig=
ht:115%;">. You can start a Portal or Platinum membership </span><a shape=
=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobph=
DwZ7eJZj_HJCC5ZlaqeialAYCXEjbQzCHAw4r60F7AT4A91K56uSZNt_zAA9EICQFX0GQPf3b6N=
bURJfXrz-wtsbUdCu3rWoSrhheJtPRgAOi8Dp4nE-g4nEGyDA6OYLbcnnfBpBb9T93ZFg_F7chY=
xWn8dLFUEdArLUJTpy&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op=
9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D"=
 alt=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank"><span style=
=3D"color:#0000ff;">here</span></a><span style=3D"line-height:115%;">. You =
can get your webpass only </span><a shape=3D"rect" href=3D"http://r20.rs6.n=
et/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbZ8QGg=
kbYYzziS_dgXEKCnWD_O1_ocz2qrFsTd4ufhKSxOKS68XKKnVIfqoq3ZpQTglUzDeHrZjysxnm1=
l3wLlzATfCy0DcQ11gxN7mp7U8p7zL7rnZUiTR_ybHaPAwufoFJ9T_as4U9SEdBGm8XSwc=3D&c=
=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7Bh=
lFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"http://www.a=
p-now.com/products/item10.cfm" target=3D"_blank"><span style=3D"color:#0000=
ff;">here</span></a><span style=3D"line-height:115%;">, the Basic membershi=
p only </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lV=
3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbcY85Vh5en1zqzrclhaSwnIma=
uwNcUIJEgWjRScGLn_t6qqVLG4LnecHUwY23on__ulMa6Cd3rA-6qq-pku5rywZd-aNsfBL90fS=
0m0HAdrKXqwdz32FqbS9ac1c7kPykpPR1pg8YeJSjyChN3SR-Yg=3D&c=3D9URfXXxIiShrm0BP=
01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9=
bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"http://www.ap-now.com/products/=
item58.cfm" target=3D"_blank"><span style=3D"color:#0000ff;">here</span></a=
><span style=3D"line-height:115%;"> or the newsletter only </span><a shape=
=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobph=
DwZ7eJZj_HJCC5ZlaqeialAYCXEjbWYiBGCIR5Vtiib10TOj64SK1v-lwbsTgozNQMBuyr4_SAZ=
3U-GstWw0hnfSLfLoXDet_57HmQskNxAqRJTfOvLYMjMujiYmM1D7yIlehtIIvKvzX1wq-6o1pB=
OVkUsvlur096YJPOVqFxDfuvSk54PJlEvgcyMIilbMRhoxeRoJEl53DhNJEV8nxtgkAmpBwA=3D=
=3D&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7=
Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"http://=
www.ap-now.com/public/Accounts-Payable-Now-Tomorrow-newsletter.cfm" target=
=3D"_blank"><span style=3D"color:#0000ff;">here</span></a><span style=3D"li=
ne-height:115%;">.</span></div>
</span></div>
<span style=3D"color:#008887;font-size:10pt;line-height:115%;font-family:Ve=
rdana, sans-serif;"><b>Reminder</b></span>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">&nbsp;The&nbsp;<a shape=3D"rect" href=3D"http://r20.rs6.net/tn.js=
p?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbRTGq4BkdTBOWO=
ad9aGkKRHkrcahcPFsIkHCIrXOlP04zsCAQPsbgBEzFZwr6S6WYaAZc-lBMrze1PEX7ZZSoGfU3=
ibh3roFKd9oK8IBHDHW_Ma4cYTQsN7Kld-fJNnapuzf-VqIXgzECLK7wJ7K-GU=3D&c=3D9URfX=
XxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSK=
iTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"http://www.ap-now.co=
m/products/item95.cfm" target=3D"_blank">1042 e-Workshop</a> (four hours) i=
s still available for online Anytime Listening. You can listen to each as m=
any times as needed.   &nbsp;</span></div>
</div>
</span></div>
</div>
</span></div>
</div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><b><b><b>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"margin:0in 0in 0pt;line-height:normal;">
<div style=3D"display:inline !important;"><span style=3D"color:#222222;font=
-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div style=3D"color:black;font-weight:normal;display:inline !important;font=
-family:Times-New-Roman;margin-top:0px;">
<div style=3D"font-weight:normal;display:inline !important;margin-top:0px;"=
><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;"><b><b>
<div style=3D"margin:0in 0in 0pt;display:inline !important;line-height:norm=
al;">
<div style=3D"font-weight:normal;display:inline !important;margin-top:0px;"=
><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;"><b><strong style=3D"color:#0067ce;font-size:10pt;">Upcoming AP Now We=
binars</strong> (  <span style=3D"font-size:10pt;line-height:115%;"> <span =
style=3D"color:#0067ce;font-size:10pt;"><span style=3D"font-size:10pt;line-=
height:115%;"><strong><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbZ8QGgkbYYzziS_dg=
XEKCnWD_O1_ocz2qrFsTd4ufhKSxOKS68XKKnVIfqoq3ZpQTglUzDeHrZjysxnm1l3wLlzATfCy=
0DcQ11gxN7mp7U8p7zL7rnZUiTR_ybHaPAwufoFJ9T_as4U9SEdBGm8XSwc=3D&c=3D9URfXXxI=
iShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTp=
wL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"http://www.ap-now.com/p=
roducts/item10.cfm" target=3D"_blank">webinar</a> and <a shape=3D"rect" hre=
f=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC=
5ZlaqeialAYCXEjbQzCHAw4r60F7AT4A91K56uSZNt_zAA9EICQFX0GQPf3b6NbURJfXrz-wtsb=
UdCu3rWoSrhheJtPRgAOi8Dp4nE-g4nEGyDA6OYLbcnnfBpBb9T93ZFg_F7chYxWn8dLFUEdArL=
UJTpy&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=
=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"htt=
ps://www.ap-now.com/public/5.cfm" target=3D"_blank">platinum </a></strong><=
/span><span style=3D"color:black;font-size:10pt;line-height:115%;">membersh=
ips</span><strong><span style=3D"color:black;font-size:10pt;line-height:115=
%;">.</span><span style=3D"font-size:10pt;line-height:115%;">)</span></stro=
ng></span></span></b></span></div>
</div>
</b></b></span></div>
</div>
</div>
</span></div>
</div>
</span></div>
</b></b></b></div>
</div>
</div>
</span></div>
</span> </b> </b> </span> </span> </span> </span></div>
</span></div>
</div>
</div>
</span></div>
<span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-ser=
if;">
<ul><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><a shape=3D"rect" href=3D"http://r20.=
rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjb=
ZyPRL-n6VoZEE9qLz_A4ke1DpEoGSa7pZ6QrqdnR8cdn3CQcV37D5SnXyHE-82TT4LDjvissqap=
RPXkRSpCmzK4Mn_ka2htzJvXCoFwM7AS72vdsbFOns0RF76AfLykzpe_V5e4eNRM20lf9b1w5eQ=
=3D&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7=
Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"http://=
www.ap-now.com/products/item47.cfm" target=3D"_blank">Foreign Corrupt Pract=
ice Act</a>: What AP and Accounting Need to Know January 24</span><span sty=
le=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">&nbs=
p;</span></li><li style=3D"color:#333333;"><span style=3D"font-size:10pt;li=
ne-height:115%;font-family:Verdana,sans-serif;"><span style=3D"font-size:10=
pt;line-height:115%;font-family:Verdana,sans-serif;">QT Brief: <a style=3D"=
color:blue;text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"=
http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5Zlaq=
eialAYCXEjbUpARGza4J0WM4qe2GtXY2uML04WBCKNEhObfiOcIM0T55JiFOrqOav1Ws6A2kI3d=
laAep_ofBARA-MS1Et0NbVS6Hdmd5ApzOjl0NbYqcPX1T5dBcCPsce-4mp2TfV83jSBCha_0tfK=
PfAk1QsBmhY=3D&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=
=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" l=
inktype=3D"1" alt=3D"http://www.ap-now.com/products/item132.cfm" target=3D"=
_blank">AI & RPA</a>: What Every AP and Accounting Professional Needs to Kn=
ow February 6</span><span style=3D"font-size:10pt;line-height:115%;font-fam=
ily:Verdana,sans-serif;">&nbsp;</span> </span></li><li style=3D"color:#3333=
33;"><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;"><span style=3D"font-size:10pt;line-height:115%;font-family:Verdan=
a,sans-serif;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001l=
V3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbb9sBZBcbprHLRupkZr_adEV=
rpfmL_4qT4o9tBTpkI3bJlk5sppEWfZQdRA9KYxGBU5ye0tadR_R-dOw3n67v2QOHrIOL8793xf=
3avcSDBoWSw8Mk6NEmnh5qG5PElylJCuGOqhK29OysCMHTVsdV3Q=3D&c=3D9URfXXxIiShrm0B=
P01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH=
9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"http://www.ap-now.com/products=
/item54.cfm" target=3D"_blank">Sales and Use Tax Best Practices</a> Februar=
y 20</span><span style=3D"font-size:10pt;line-height:115%;font-family:Verda=
na,sans-serif;">&nbsp;</span> </span></li><li style=3D"color:#333333;"><spa=
n style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"=
><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_=
96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbVnDF6mKmLk96w7VO0WLltNr3LSFDpRtw7Le6M=
P4j4I9-9DNajjgZBT2eJB_ntmiUNro066LJ2fg__zknMKPK4K-SbsWvjLGCamkuG0NhHzVG0Nut=
w5sW6NtJwPk94Fv6Cwx70Ff-TH_eN-9OP_P8Xw=3D&c=3D9URfXXxIiShrm0BP01spiUVi1l0--=
JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZ=
Y3xdniQCcQElVoTA=3D=3D" alt=3D"http://www.ap-now.com/products/item39.cfm" t=
arget=3D"_blank">Accounts Payable Best Practices</a> March 13 </span></li><=
li style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:115%;=
font-family:Verdana,sans-serif;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><a shape=3D"rect" href=3D"http://r20.=
rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjb=
X2yrLfGQ4z1OXrBMqS7Fe1lddMAAQHllGLGYlNpxTm27T0s2gzFoc6_54lZam61SVveUkNyzvig=
bXMtWEgMB8RDpRBBGdzOHjO7CEZI0MczUkIt_ovQ1dqRAAMdyrOrzKcdElLI5-g79bqdI9kenIg=
=3D&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7=
Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"http://=
www.ap-now.com/products/item65.cfm" target=3D"_blank">P-card Best Practices=
 for AP</a> March 22</span> </span></li><li style=3D"color:#333333;"><span =
style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><=
span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-seri=
f;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxw=
yu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbVleD3KPARExAfmHR5FTKGGZB5pFHzpncoW=
sUoo5swicQDOXlVOA5FXuXAPROvgrV0zuCvCSkcgjJcWmmfOXXyHSP690DeJL_thj3scAOPlgv0=
WD751aHaQ9mUfE4x7yG6MHlQn1Vj07XPYPdBOxVC4=3D&c=3D9URfXXxIiShrm0BP01spiUVi1l=
0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9M=
hHZY3xdniQCcQElVoTA=3D=3D" alt=3D"http://www.ap-now.com/products/item25.cfm=
" target=3D"_blank">Travel & Entertainment Best Practices</a> to Ensure IRS=
 Compliance April 12</span> </span></li><li style=3D"color:#333333;"><span =
style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"> =
<span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-ser=
if;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbx=
wyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbafbH2ue3fYuyMU6YdmPwSKNXdTO37lQYM=
3HIBG0BPlRGJ1nVQeEjpECEK6Z6S88DrJh5J6h2_rbcT_FxzbMkrywAoal5kkxOX0jSuyXrrWVF=
LyHQ9gyqYe2GxH9GxN0ovP4yNIoJmCpiZh4_K9VCGc=3D&c=3D9URfXXxIiShrm0BP01spiUVi1=
l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9=
MhHZY3xdniQCcQElVoTA=3D=3D" alt=3D"http://www.ap-now.com/products/item37.cf=
m" target=3D"_blank">Electronic Payment Fraud Prevention Best Practices</a>=
 April 19</span> </span></li></ul>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"><span style=3D"font-s=
ize:10pt;line-height:115%;font-family:Verdana,sans-serif;">See the rest of =
the upcoming schedule for 2018 <a shape=3D"rect" href=3D"http://r20.rs6.net=
/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbahkklWN=
x1BzjnYCoEjRWT5lLrfmTq_4xUbhCguQKSNTRScW-L5JjcvQKdFD_kfV9xB1jSjEcO2d7HYnsm-=
ASj7DshFDfpiti35U6aXIUk6re1rvfkQdfEPfnZCRAdMXQGZjPq-WQDPmxviBfgfWpVz9VNMSjU=
AsdjiAsog-3aAxD0nvSSDlTfk=3D&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9F=
r86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElV=
oTA=3D=3D" alt=3D"http://www.ap-now.com/public/Accounts-Payable-Webinar-Sch=
edule-2018.cfm" target=3D"_blank">here</a></span><span style=3D"font-size:1=
0pt;">.</span> </span></div>
</span>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:#e614=
c6;font-size:10pt;font-family:Verdana,sans-serif;"><b>&nbsp;</b></span></di=
v>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:#e614=
c6;font-size:10pt;font-family:Verdana,sans-serif;"><b>Other&nbsp;Programs</=
b></span> &nbsp;</div>
<ul><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><strong><a style=3D"color:blue;text-d=
ecoration:underline;" track=3D"on" shape=3D"rect" href=3D"http://r20.rs6.ne=
t/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbXkkFtm=
5vlNLKcaGckcBQ-FK7gDUxuWldxk5b7Ws1O-RxY6hEv5WpChfTtmZZIChLA8xQ4OPIQIsdQLGjx=
YCtvedBwxajgQPZ5aBHh02T6wH63pOiR6QbKqfOL3vBFQ3MBcePXJ4jzzsvZJ92cfok44=3D&c=
=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7Bh=
lFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" linktype=3D"1" alt=
=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">Accounts P=
ayable Best Practice Certificate Program </a></strong>- a self-study with n=
o ongoing CPE requirements. </span>You can get the details about it <a styl=
e=3D"font-size:10pt;font-family:Verdana, sans-serif;" shape=3D"rect" href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5=
ZlaqeialAYCXEjbXkkFtm5vlNLKcaGckcBQ-FK7gDUxuWldxk5b7Ws1O-RxY6hEv5WpChfTtmZZ=
IChLA8xQ4OPIQIsdQLGjxYCtvedBwxajgQPZ5aBHh02T6wH63pOiR6QbKqfOL3vBFQ3MBcePXJ4=
jzzsvZJ92cfok44=3D&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op=
9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D"=
 alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">here</=
a><span style=3D"color:black;font-size:10pt;font-family:Verdana, sans-serif=
;">. </span><em style=3D"color:black;font-size:10pt;font-family:Verdana, sa=
ns-serif;">Enroll your entire department</em>; group rates available. Conta=
ct publisher@ap-now.com for details.</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" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D=
001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbWYiBGCIR5Vtiib10TOj=
64SK1v-lwbsTgozNQMBuyr4_SAZ3U-GstWw0hnfSLfLoXDet_57HmQskNxAqRJTfOvLYMjMujiY=
mM1D7yIlehtIIvKvzX1wq-6o1pBOVkUsvlur096YJPOVqFxDfuvSk54PJlEvgcyMIilbMRhoxeR=
oJEl53DhNJEV8nxtgkAmpBwA=3D=3D&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta=
9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQE=
lVoTA=3D=3D" linktype=3D"1" alt=3D"http://www.ap-now.com/public/Accounts-Pa=
yable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a>&nbsp;</=
strong></span>- <span style=3D"color:#000000;font-size:10pt;font-family:Ari=
al, sans-serif;">Monthly 4-page quick read publication focused on emerging =
issues impacting the accounts payable and payment function. Subscription no=
w also includes the March AP Best Practices webinar and the fall AP Recogni=
tion Week webinar</span><span style=3D"font-size:10pt;font-family:Arial, sa=
ns-serif;">.</span></li><li style=3D"color:#004db4;"><span style=3D"font-si=
ze:10.0pt;font-family:'Arial','sans-serif';"><strong><a style=3D"color:blue=
;text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"http://r20=
.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEj=
bcY85Vh5en1zqzrclhaSwnImauwNcUIJEgWjRScGLn_t6qqVLG4LnecHUwY23on__ulMa6Cd3rA=
-6qq-pku5rywZd-aNsfBL90fS0m0HAdrKXqwdz32FqbS9ac1c7kPykpPR1pg8YeJSjyChN3SR-Y=
g=3D&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D=
7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" linktype=3D"1=
" alt=3D"http://www.ap-now.com/products/item58.cfm" target=3D"_blank">Basic=
</a>&nbsp;</strong></span>- <span style=3D"color:#000000;">includes Newslet=
ter as described above + 4 Developing Issues webinars</span></li><li style=
=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sa=
ns-serif';"><b><a style=3D"color:blue;text-decoration:underline;" track=3D"=
on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_=
96hRlobphDwZ7eJZj_HJCC5ZlaqeialAYCXEjbQzCHAw4r60F7AT4A91K56uSZNt_zAA9EICQFX=
0GQPf3b6NbURJfXrz-wtsbUdCu3rWoSrhheJtPRgAOi8Dp4nE-g4nEGyDA6OYLbcnnfBpBb9T93=
ZFg_F7chYxWn8dLFUEdArLUJTpy&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr=
86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVo=
TA=3D=3D" linktype=3D"1" alt=3D"https://www.ap-now.com/public/5.cfm" target=
=3D"_blank">Porta</a>l </b></span><span style=3D"font-size:10.0pt;font-fami=
ly:'Arial','sans-serif';">- <span style=3D"color:#000000;">Newsletter (as d=
escribed above)+ access to database filled with articles, tips and diagnost=
ic checklists &nbsp;</span></span></li><li style=3D"color:#004db4;"><span s=
tyle=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><b><a shape=3D"=
rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7=
eJZj_HJCC5ZlaqeialAYCXEjbZ8QGgkbYYzziS_dgXEKCnWD_O1_ocz2qrFsTd4ufhKSxOKS68X=
KKnVIfqoq3ZpQTglUzDeHrZjysxnm1l3wLlzATfCy0DcQ11gxN7mp7U8p7zL7rnZUiTR_ybHaPA=
wufoFJ9T_as4U9SEdBGm8XSwc=3D&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9F=
r86nG6U2op9Q=3D=3D&ch=3D7Ed7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElV=
oTA=3D=3D" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_bla=
nk"><span style=3D"color:blue;">Annual Webinar Pass</span></a> </b></span><=
span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';">- <span s=
tyle=3D"color:#000000;">All AP Now's one-hour webinars (2 per month except =
January when there's only one) </span></span></li><li style=3D"color:#004db=
4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><str=
ong><a style=3D"color:blue;text-decoration:underline;" track=3D"on" href=3D=
"http://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5Zla=
qeialAYCXEjbWP_DQAC26zZ1eM9ZcufLJ4n1bIhQkwy7knDCWhaTAEm2N5pGvShRrneiLXnw88T=
XJLczMWwkrCHH0j-AtoZimVDfzagOK_huGFyO62rT56mgr4B646jWu73EUUlMLEG9PsZ8xffJSj=
x&c=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed=
7BhlFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" shape=3D"rect" l=
inktype=3D"1" alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_blank">=
Anytime Viewing Pass</a>&nbsp;</strong></span>&nbsp;2<span style=3D"color:#=
000000;">5&nbsp; one-hour webcasts available for viewing at your convenienc=
e</span></li><li style=3D"color:#004db4;"><strong><span style=3D"font-size:=
10pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;"><a style=3D"col=
or:blue;text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"htt=
p://r20.rs6.net/tn.jsp?f=3D001lV3nxL2eBbxwyu_96hRlobphDwZ7eJZj_HJCC5Zlaqeia=
lAYCXEjbQzCHAw4r60F7AT4A91K56uSZNt_zAA9EICQFX0GQPf3b6NbURJfXrz-wtsbUdCu3rWo=
SrhheJtPRgAOi8Dp4nE-g4nEGyDA6OYLbcnnfBpBb9T93ZFg_F7chYxWn8dLFUEdArLUJTpy&c=
=3D9URfXXxIiShrm0BP01spiUVi1l0--JsG_oheFOta9Fr86nG6U2op9Q=3D=3D&ch=3D7Ed7Bh=
lFUsGBSKiTpwL5uKDH9bG7F9iDs9MhHZY3xdniQCcQElVoTA=3D=3D" linktype=3D"1" alt=
=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank">Platinum </a></s=
pan></strong>- <span style=3D"color:#000000;">Newsletter + portal + Webinar=
 Pass and more&nbsp;</span>Plus Anytime Viewing Pass</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 href=3D"http://=
ui.constantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D1129874475913&ea=
=3Dkathleen%40transocean.com" shape=3D"rect" target=3D"_blank">Please feel =
free to forward this to any colleagues or friends who work in or are respon=
sible for the accounts payable function. We appreciate your doing so.</a>&n=
bsp;</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; Please=
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