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Subject: =?utf-8?Q?Stay=20in=20the=20Know=21=20Brand=27s=20Year=2DEnd=20Guide?=
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 Content preview:  Here’s everything you need to know to wrap up 2017 and get
    2018 off to the right start. https://www.brandspaycheck.com/ http://www.brandspaycheck.com/blog/wp-content/uploads/2017/12/Brands-End-of-Year-Guide-2018-1.pdf
    Get Ready for 2018 with Our End-of-Year Guide! As always, we've compiled
   all the information you need to prepare for the end of the year. This guide
    includes all the important dates and information you need to ensure this
   year ends, and the new one begins, on a successful note. Read More (http://www.brandspaycheck.com/blog/wp-content/uploads/2017/12/Brands-End-of-Year-Guide-2018-1.pdf)
    https://www.brandspaycheck.com/blog/reminder-new-nys-paid-family-leave-law/
    Reminder! New NYS Paid Family Leave Law Effective January 1, 2018, private
    employers in the state of New York will have to comply with the new Paid
   Family Leave law. When the law is fully phased in, employees will be eligible
    for 12 weeks of paid leave in the case of certain life events. New York State
    has released additional forms regarding the Paid Family Leave (PFL) law.
   Click here for those forms. (http://www.brandspaycheck.com/blog/paid-family-leave-forms/)
    [...] 
 
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--_----------=_MCPart_2018609804
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Here=E2=80=99s everything you need to know to wrap up 2017 and get 2018 of=
f to the right start.

https://www.brandspaycheck.com/
http://www.brandspaycheck.com/blog/wp-content/uploads/2017/12/Brands-End-o=
f-Year-Guide-2018-1.pdf
Get Ready for 2018 with Our End-of-Year Guide!
As always=2C we've compiled all the information you need to prepare for th=
e end of the year. This guide includes all the important dates and informa=
tion you need to ensure this year ends=2C and the new one begins=2C on a s=
uccessful note.
Read More (http://www.brandspaycheck.com/blog/wp-content/uploads/2017/12/B=
rands-End-of-Year-Guide-2018-1.pdf)
https://www.brandspaycheck.com/blog/reminder-new-nys-paid-family-leave-law=
/
Reminder! New NYS Paid Family Leave Law
Effective January 1=2C 2018=2C private employers in the state of New York=
 will have to comply with the new Paid Family Leave law. When the law is f=
ully phased in=2C employees will be eligible for 12 weeks of paid leave in=
 the case of certain life events. New York State has released additional f=
orms regarding the Paid Family Leave (PFL) law. Click here for those forms=
=2E (http://www.brandspaycheck.com/blog/paid-family-leave-forms/)

Please note that Brand=E2=80=99s Paycheck will automatically apply the new=
 Paid Family Leave deduction from New York employer=E2=80=99s payroll=2C u=
nless advised otherwise.

Read More (https://www.brandspaycheck.com/blog/reminder-new-nys-paid-famil=
y-leave-law/)
https://www.brandspaycheck.com/contact-us
Update Your Labor Law Poster
Your labor poster must be current and must reflect the most recent changes=
 in labor laws. Failure to comply with this policy may result in limited f=
ines. Luckily=2C we=E2=80=99ve made ordering new posters simple for you. J=
ust click below to email us for an updated poster for a minimal charge.
Order Poster (https://www.brandspaycheck.com/contact-us)
https://www.brandspaycheck.com/blog/minimum-wage-updates/
Minimum Wage Updates
Beginning December 31=2C 2017=2C the minimum wage requirements for New Yor=
k State employees will increase. We recommend that you review the new poli=
cies to ensure your compliance.
More Information (https://www.brandspaycheck.com/blog/minimum-wage-updates=
/)
Did You Know?
Only the hours actually worked count when determining whether the employee=
 should be paid 150% for overtime. For example=2C if Monday was a paid hol=
iday=2C and the employee works additional hours that week =E2=80=93 say an=
 extra two hours a day =E2=80=93 they are not eligible for overtime pay si=
nce they did not actually work 48 hours that week. The same applies to vac=
ation time=2C sick time=2C and paid family leave =E2=80=93 the overtime pr=
emium only applies if more than 40 hours of real work are done.
https://www.brandspaycheck.com/blog/what-is-hub-ess/
New and Improved HR - at the Tip of Your Fingers!
Think about how much time you would save if you could manage all of your H=
R tasks in just one place. Imagine payroll=2C a company-wide message board=
=2C employee files=2C and more all at the tip of your fingers! That=E2=80=
=99s where Employee=E2=80=99s Self Service (ESS) comes in. ESS is a portal=
 that enables communication between employees and employers=2C and streaml=
ines the information process between both parties.
Read More (https://www.brandspaycheck.com/blog/what-is-hub-ess/)
https://www.brandspaycheck.com/blog/2018-aca-checklist/
Your 2018 ACA Checklist
2017 has been quite a turbulent year in Washington=2C especially in regard=
 to the ACA. The GOP has been determined to dismantle the law=2C and has d=
one so successfully in some areas and unsuccessfully in others. Regardless=
=2C it is important to comply with the ACA requirements as they stand now.=
 Rest assured - we are monitoring developments on the matter and will keep=
 you appraised of consequential updates.

Regarding Employers:
No changes were made on the employer reporting and penalties. Employers ar=
e required to continue to complete annual reporting.

Additionally=2C as we notified you in November=2C the IRS began sending pe=
nalty letters to those they feel have violated ACA policies. For more info=
rmation on the IRS=E2=80=99s penalty letters=2C click here (https://www.br=
andspaycheck.com/blog/health-care-reform-updates/) .

To help you prepare for 2018=2C we compiled an ACA checklist.
Read Checklist (https://www.brandspaycheck.com/blog/2018-aca-checklist/)

Regarding Employees:
Congress successfully repealed the penalty for individuals without insuran=
ce=2C effective in 2019.
This will positively=2C albeit indirectly=2C impact employers. Part of emp=
loyers=E2=80=99 penalties are related to an employees=E2=80=99 enrollment=
 in insurance policies. Since this updated policy will result in less empl=
oyees purchasing insurance through the exchange=2C employers=E2=80=99 expo=
sure to penalties will be minimized.
http://www.brandspaycheck.com/blog/update-2018-federal-withholding-changes=
/
Update! 2018 Federal Withholding Changes
On December 22^nd=2C the President signed a tax reform bill which will mak=
e substantial changes to the US tax system.
Read More (http://www.brandspaycheck.com/blog/update-2018-federal-withhold=
ing-changes/)
Check Out Our Blog:
At Brand=E2=80=99s=2C we keep you posted on matters relevant to you and yo=
ur business.  Check out our blog (http://brandspayroll.com/blog)  to stay=
 in the know.
https://www.brandspaycheck.com/
Website (https://www.brandspaycheck.com/)
https://www.facebook.com/pages/Brands-Paycheck-and-HR-Services/82594037744=
9178
Facebook (https://www.facebook.com/pages/Brands-Paycheck-and-HR-Services/8=
25940377449178)
https://twitter.com/brands_paycheck
Twitter (https://twitter.com/brands_paycheck)
https://www.linkedin.com/company/brand%27s-paycheck-&-hr-services
LinkedIn (https://www.linkedin.com/company/brand%27s-paycheck-&-hr-service=
s)
https://plus.google.com/110231749394116235697/about
Google Plus (https://plus.google.com/110231749394116235697/about)

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BRAND'S PAYCHECK & HR SERVICES:
Brooklyn Navy Yard Bldng. 27 63 Flushing Ave. Unit 106 Brooklyn=2C NY 1120=
5
T 718-625-1800     F 718-625-1802     info@brandspaycheck.com    http://ww=
w.brandspaycheck.com

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This content is subject to change and is provided solely as a courtesy. It=
 should not be construed as tax or legal advice. Your tax or legal counsel=
 should be consulted for updates on law and guidance that may have an impa=
ct on your organization and the specific facts related to your business.

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padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
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                                    <a href=3D"https://brandspaycheck.us10=
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>
                                        <img align=3D"left" alt=3D"" src=
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r: 0;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"=
 class=3D"mcnImage">
                                    </a>

                            </td>
                        </tr>
                    </tbody></table>
                </td>
            </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnImageBlock" style=3D"min-width: 100%;border-collapse: col=
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                                    <a href=3D"https://brandspaycheck.us10=
=2Elist-manage.com/track/click?u=3D4b8846373f4dfe6e0496b0d9a&id=3Dff921b5bf7=
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00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
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g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
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                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: center;"><span style=
=3D"font-size:24px"><strong>Get Ready for 2018 with Our End-of-Year Guide!=
</strong></span></div>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
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=09=09=09=09<![endif]-->
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00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
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              =09<!--[if mso]>
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=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            As always=2C we've compiled all the informatio=
n you need to prepare for the end of the year. This guide includes all the=
 important dates and information you need to ensure this year ends=2C and=
 the new one begins=2C on a successful note.&nbsp;
                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
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00%" class=3D"mcnButtonBlock" style=3D"min-width: 100%;border-collapse: co=
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00%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnButtonBlockOuter">
        <tr>
            <td style=3D"padding-top: 0;padding-right: 18px;padding-bottom=
: 18px;padding-left: 18px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-=
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                                <a class=3D"mcnButton " title=3D"Read More=
" href=3D"https://brandspaycheck.us10.list-manage.com/track/click?u=3D4b88=
46373f4dfe6e0496b0d9a&id=3D03bc609dbf&e=3D47bc1f00e9" target=3D"_blank" s=
tyle=3D"font-weight: bold;letter-spacing: normal;line-height: 100%;text-al=
ign: center;text-decoration: none;color: #FFFFFF;word-wrap: break-word;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Read More</a>
                            </td>
                        </tr>
                    </tbody>
                </table>
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnImageBlock" style=3D"min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnImageBlockOuter">
            <tr>
                <td valign=3D"top" style=3D"padding: 9px;mso-table-lspace:=
 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;" class=3D"mcnImageBlockInner">
                    <table align=3D"left" width=3D"100%" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
">
                        <tbody><tr>
                            <td class=3D"mcnImageContent" valign=3D"top" s=
tyle=3D"padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom=
: 0;text-align: center;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                                    <a href=3D"https://brandspaycheck.us10=
=2Elist-manage.com/track/click?u=3D4b8846373f4dfe6e0496b0d9a&id=3D44e1b466fd=
&e=3D47bc1f00e9" title=3D"" class=3D"" target=3D"_blank" style=3D"word-wr=
ap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
>
                                        <img align=3D"center" alt=3D"" src=
=3D"https://gallery.mailchimp.com/4b8846373f4dfe6e0496b0d9a/images/b5be9d7=
2-0c91-4218-b1ff-b61046e8b87e.jpg" width=3D"564" style=3D"max-width: 800px=
;padding-bottom: 0;display: inline !important;vertical-align: bottom;borde=
r: 0;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"=
 class=3D"mcnImage">
                                    </a>

                            </td>
                        </tr>
                    </tbody></table>
                </td>
            </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: center;"><span style=
=3D"font-size:24px"><strong>Reminder! New NYS Paid Family Leave Law</stron=
g></span></div>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            Effective January 1=2C 2018=2C private employe=
rs in the state of New York will have to comply with the new Paid Family L=
eave law. When the law is fully phased in=2C employees will be eligible fo=
r 12 weeks of paid leave in the case of certain life events. New York Stat=
e has released additional forms regarding the Paid Family Leave (PFL) law.=
&nbsp;<a href=3D"https://brandspaycheck.us10.list-manage.com/track/click?u=
=3D4b8846373f4dfe6e0496b0d9a&id=3D811596d07e&e=3D47bc1f00e9" target=3D"_b=
lank" style=3D"word-wrap: break-word;-ms-text-size-adjust: 100%;-webkit-te=
xt-size-adjust: 100%;color: #6DC6DD;font-weight: normal;text-decoration: u=
nderline;">Click here for those forms.</a><br>
<br>
Please note that Brand=E2=80=99s Paycheck will automatically apply the new=
 Paid Family Leave deduction from New York employer=E2=80=99s payroll=2C u=
nless advised otherwise.<br>
&nbsp;
                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnButtonBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnButtonBlockOuter">
        <tr>
            <td style=3D"padding-top: 0;padding-right: 18px;padding-bottom=
: 18px;padding-left: 18px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" valign=3D"top" ali=
gn=3D"center" class=3D"mcnButtonBlockInner">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cl=
ass=3D"mcnButtonContentContainer" style=3D"border-collapse: separate !impo=
rtant;border-radius: 3px;background-color: #0C79A2;mso-table-lspace: 0pt;m=
so-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
 100%;">
                    <tbody>
                        <tr>
                            <td align=3D"center" valign=3D"middle" class=
=3D"mcnButtonContent" style=3D"font-family: Arial;font-size: 16px;padding:=
 15px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;">
                                <a class=3D"mcnButton " title=3D"Read More=
" href=3D"https://brandspaycheck.us10.list-manage.com/track/click?u=3D4b88=
46373f4dfe6e0496b0d9a&id=3D110c74846a&e=3D47bc1f00e9" target=3D"_blank" s=
tyle=3D"font-weight: bold;letter-spacing: normal;line-height: 100%;text-al=
ign: center;text-decoration: none;color: #FFFFFF;word-wrap: break-word;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Read More</a>
                            </td>
                        </tr>
                    </tbody>
                </table>
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnImageBlock" style=3D"min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnImageBlockOuter">
            <tr>
                <td valign=3D"top" style=3D"padding: 9px;mso-table-lspace:=
 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;" class=3D"mcnImageBlockInner">
                    <table align=3D"left" width=3D"100%" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
">
                        <tbody><tr>
                            <td class=3D"mcnImageContent" valign=3D"top" s=
tyle=3D"padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom=
: 0;text-align: center;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                                    <a href=3D"https://brandspaycheck.us10=
=2Elist-manage.com/track/click?u=3D4b8846373f4dfe6e0496b0d9a&id=3D97b2f99e60=
&e=3D47bc1f00e9" title=3D"" class=3D"" target=3D"_blank" style=3D"word-wr=
ap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
>
                                        <img align=3D"center" alt=3D"" src=
=3D"https://gallery.mailchimp.com/4b8846373f4dfe6e0496b0d9a/images/4e5c4f7=
1-fd6e-42f8-bf07-1cc0c7e0216a.jpg" width=3D"564" style=3D"max-width: 800px=
;padding-bottom: 0;display: inline !important;vertical-align: bottom;borde=
r: 0;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"=
 class=3D"mcnImage">
                                    </a>

                            </td>
                        </tr>
                    </tbody></table>
                </td>
            </tr>
    </tbody>
</table></td>
                                        </tr>
                                    </table>
                                    <!-- // END HEADER -->
                                </td>
                            </tr>
                            <tr>
                                <td align=3D"center" valign=3D"top" style=
=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;">
                                    <!-- BEGIN BODY // -->
                                    <table border=3D"0" cellpadding=3D"0"=
 cellspacing=3D"0" width=3D"600" id=3D"templateBody" style=3D"border-colla=
pse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-ad=
just: 100%;-webkit-text-size-adjust: 100%;min-width: 100%;background-color=
: #FFFFFF;border-top: 0;border-bottom: 0;">
                                        <tr>
                                            <td valign=3D"top" class=3D"bo=
dyContainer" style=3D"mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><table border=3D"0" ce=
llpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mcnTextBlock" st=
yle=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso=
-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 10=
0%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: center;"><span style=
=3D"font-size:24px"><strong>Update Your Labor Law Poster</strong></span></=
div>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: left;">Your labor po=
ster must be current and must reflect the most recent changes in labor law=
s. Failure to comply with this policy may result in limited fines. Luckily=
=2C we=E2=80=99ve made ordering new posters simple for you. Just click bel=
ow to email us for an updated poster for a minimal charge.</div>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
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=09=09=09=09<!--[if mso]>
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            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnButtonBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnButtonBlockOuter">
        <tr>
            <td style=3D"padding-top: 0;padding-right: 18px;padding-bottom=
: 18px;padding-left: 18px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" valign=3D"top" ali=
gn=3D"center" class=3D"mcnButtonBlockInner">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cl=
ass=3D"mcnButtonContentContainer" style=3D"border-collapse: separate !impo=
rtant;border-radius: 3px;background-color: #0C79A2;mso-table-lspace: 0pt;m=
so-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
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                    <tbody>
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                            <td align=3D"center" valign=3D"middle" class=
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0%;-webkit-text-size-adjust: 100%;">
                                <a class=3D"mcnButton " title=3D"Order Pos=
ter" href=3D"https://brandspaycheck.us10.list-manage.com/track/click?u=3D4=
b8846373f4dfe6e0496b0d9a&id=3D1a91b5e470&e=3D47bc1f00e9" target=3D"_blank=
" style=3D"font-weight: bold;letter-spacing: normal;line-height: 100%;text=
-align: center;text-decoration: none;color: #FFFFFF;word-wrap: break-word;=
-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Order Poster</=
a>
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</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnImageBlock" style=3D"min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnImageBlockOuter">
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                <td valign=3D"top" style=3D"padding: 9px;mso-table-lspace:=
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just: 100%;" class=3D"mcnImageBlockInner">
                    <table align=3D"left" width=3D"100%" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
">
                        <tbody><tr>
                            <td class=3D"mcnImageContent" valign=3D"top" s=
tyle=3D"padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom=
: 0;text-align: center;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                                    <a href=3D"https://brandspaycheck.us10=
=2Elist-manage.com/track/click?u=3D4b8846373f4dfe6e0496b0d9a&id=3Da2ff27cbd2=
&e=3D47bc1f00e9" title=3D"" class=3D"" target=3D"_blank" style=3D"word-wr=
ap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
>
                                        <img align=3D"center" alt=3D"" src=
=3D"https://gallery.mailchimp.com/4b8846373f4dfe6e0496b0d9a/images/5820139=
d-3d23-4976-b218-6588e991364d.jpg" width=3D"564" style=3D"max-width: 800px=
;padding-bottom: 0;display: inline !important;vertical-align: bottom;borde=
r: 0;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"=
 class=3D"mcnImage">
                                    </a>

                            </td>
                        </tr>
                    </tbody></table>
                </td>
            </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: center;"><span style=
=3D"font-size:24px"><strong>Minimum Wage Updates</strong></span></div>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: left;">Beginning Dec=
ember 31=2C 2017=2C the minimum wage requirements for New York State emplo=
yees will increase. We recommend that you review the new policies to ensur=
e your compliance.</div>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnButtonBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnButtonBlockOuter">
        <tr>
            <td style=3D"padding-top: 0;padding-right: 18px;padding-bottom=
: 18px;padding-left: 18px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" valign=3D"top" ali=
gn=3D"center" class=3D"mcnButtonBlockInner">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cl=
ass=3D"mcnButtonContentContainer" style=3D"border-collapse: separate !impo=
rtant;border-radius: 3px;background-color: #0C79A2;mso-table-lspace: 0pt;m=
so-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
 100%;">
                    <tbody>
                        <tr>
                            <td align=3D"center" valign=3D"middle" class=
=3D"mcnButtonContent" style=3D"font-family: Arial;font-size: 16px;padding:=
 15px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;">
                                <a class=3D"mcnButton " title=3D"More Info=
rmation" href=3D"https://brandspaycheck.us10.list-manage.com/track/click?u=
=3D4b8846373f4dfe6e0496b0d9a&id=3D9d2186def2&e=3D47bc1f00e9" target=3D"_b=
lank" style=3D"font-weight: bold;letter-spacing: normal;line-height: 100%;=
text-align: center;text-decoration: none;color: #FFFFFF;word-wrap: break-w=
ord;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">More Infor=
mation</a>
                            </td>
                        </tr>
                    </tbody>
                </table>
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnImageBlock" style=3D"min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnImageBlockOuter">
            <tr>
                <td valign=3D"top" style=3D"padding: 9px;mso-table-lspace:=
 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;" class=3D"mcnImageBlockInner">
                    <table align=3D"left" width=3D"100%" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
">
                        <tbody><tr>
                            <td class=3D"mcnImageContent" valign=3D"top" s=
tyle=3D"padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom=
: 0;text-align: center;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">


                                        <img align=3D"center" alt=3D"" src=
=3D"https://gallery.mailchimp.com/4b8846373f4dfe6e0496b0d9a/images/1a172c9=
0-6ca6-4119-af8d-dd5f88aa52c3.jpg" width=3D"564" style=3D"max-width: 800px=
;padding-bottom: 0;display: inline !important;vertical-align: bottom;borde=
r: 0;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"=
 class=3D"mcnImage">


                            </td>
                        </tr>
                    </tbody></table>
                </td>
            </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: center;"><span style=
=3D"font-size:24px"><strong>Did You Know?</strong></span></div>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: left;">Only the hour=
s actually worked count when determining whether the employee should be pa=
id 150% for overtime. For example=2C if Monday was a paid holiday=2C and t=
he employee works additional hours that week =E2=80=93 say an extra two ho=
urs a day =E2=80=93 they are not eligible for overtime pay since they did=
 not actually work 48 hours that week. The same applies to vacation time=
=2C sick time=2C and paid family leave =E2=80=93 the overtime premium only=
 applies if more than 40 hours of real work are done.</div>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnImageBlock" style=3D"min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnImageBlockOuter">
            <tr>
                <td valign=3D"top" style=3D"padding: 9px;mso-table-lspace:=
 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;" class=3D"mcnImageBlockInner">
                    <table align=3D"left" width=3D"100%" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
">
                        <tbody><tr>
                            <td class=3D"mcnImageContent" valign=3D"top" s=
tyle=3D"padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom=
: 0;text-align: center;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                                    <a href=3D"https://brandspaycheck.us10=
=2Elist-manage.com/track/click?u=3D4b8846373f4dfe6e0496b0d9a&id=3D8c40743f51=
&e=3D47bc1f00e9" title=3D"" class=3D"" target=3D"_blank" style=3D"word-wr=
ap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
>
                                        <img align=3D"center" alt=3D"" src=
=3D"https://gallery.mailchimp.com/4b8846373f4dfe6e0496b0d9a/images/4d696f6=
0-06f1-4f89-8b3a-5006e1be354c.jpg" width=3D"564" style=3D"max-width: 800px=
;padding-bottom: 0;display: inline !important;vertical-align: bottom;borde=
r: 0;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"=
 class=3D"mcnImage">
                                    </a>

                            </td>
                        </tr>
                    </tbody></table>
                </td>
            </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: center;"><span style=
=3D"font-size:24px"><strong>New and Improved HR - at the Tip of Your Finge=
rs!</strong></span></div>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: left;">Think about h=
ow much time you would save if you could manage all of your HR tasks in ju=
st one place. Imagine payroll=2C a company-wide message board=2C employee=
 files=2C and more all at the tip of your fingers! That=E2=80=99s where Em=
ployee=E2=80=99s Self Service (ESS) comes in. ESS is a portal that enables=
 communication between employees and employers=2C and streamlines the info=
rmation process between both parties.</div>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnButtonBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnButtonBlockOuter">
        <tr>
            <td style=3D"padding-top: 0;padding-right: 18px;padding-bottom=
: 18px;padding-left: 18px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" valign=3D"top" ali=
gn=3D"center" class=3D"mcnButtonBlockInner">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cl=
ass=3D"mcnButtonContentContainer" style=3D"border-collapse: separate !impo=
rtant;border-radius: 3px;background-color: #0C79A2;mso-table-lspace: 0pt;m=
so-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
 100%;">
                    <tbody>
                        <tr>
                            <td align=3D"center" valign=3D"middle" class=
=3D"mcnButtonContent" style=3D"font-family: Arial;font-size: 16px;padding:=
 15px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;">
                                <a class=3D"mcnButton " title=3D"Read More=
" href=3D"https://brandspaycheck.us10.list-manage.com/track/click?u=3D4b88=
46373f4dfe6e0496b0d9a&id=3D33ad07dc05&e=3D47bc1f00e9" target=3D"_blank" s=
tyle=3D"font-weight: bold;letter-spacing: normal;line-height: 100%;text-al=
ign: center;text-decoration: none;color: #FFFFFF;word-wrap: break-word;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Read More</a>
                            </td>
                        </tr>
                    </tbody>
                </table>
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnImageBlock" style=3D"min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnImageBlockOuter">
            <tr>
                <td valign=3D"top" style=3D"padding: 9px;mso-table-lspace:=
 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;" class=3D"mcnImageBlockInner">
                    <table align=3D"left" width=3D"100%" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
">
                        <tbody><tr>
                            <td class=3D"mcnImageContent" valign=3D"top" s=
tyle=3D"padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom=
: 0;text-align: center;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                                    <a href=3D"https://brandspaycheck.us10=
=2Elist-manage.com/track/click?u=3D4b8846373f4dfe6e0496b0d9a&id=3D5e9f64ca21=
&e=3D47bc1f00e9" title=3D"" class=3D"" target=3D"_blank" style=3D"word-wr=
ap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
>
                                        <img align=3D"center" alt=3D"" src=
=3D"https://gallery.mailchimp.com/4b8846373f4dfe6e0496b0d9a/images/d6c849d=
3-99c4-4f21-a2c8-1bc107dd36d0.jpg" width=3D"564" style=3D"max-width: 800px=
;padding-bottom: 0;display: inline !important;vertical-align: bottom;borde=
r: 0;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"=
 class=3D"mcnImage">
                                    </a>

                            </td>
                        </tr>
                    </tbody></table>
                </td>
            </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: center;"><span style=
=3D"font-size:24px"><strong>Your 2018 ACA Checklist</strong></span></div>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: left;">2017 has been=
 quite a turbulent year in Washington=2C especially in regard to the ACA.=
 The GOP has been determined to dismantle the law=2C and has done so succe=
ssfully in some areas and unsuccessfully in others. Regardless=2C it is im=
portant to comply with the ACA requirements as they stand now. Rest assure=
d - we are monitoring developments on the matter and will keep you apprais=
ed of consequential updates.<br>
&nbsp;<br>
<strong>Regarding Employers:</strong><br>
No changes were made on the employer reporting and penalties. Employers ar=
e required to continue to complete annual reporting.<br>
&nbsp;<br>
Additionally=2C as we notified you in November=2C the IRS began sending pe=
nalty letters to those they feel have violated ACA policies. For more info=
rmation on the IRS=E2=80=99s penalty letters=2C <a href=3D"https://brandsp=
aycheck.us10.list-manage.com/track/click?u=3D4b8846373f4dfe6e0496b0d9a&id=
=3D421a209222&e=3D47bc1f00e9" target=3D"_blank" style=3D"word-wrap: break=
-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #6D=
C6DD;font-weight: normal;text-decoration: underline;">click here</a>.<br>
&nbsp;<br>
To help you prepare for 2018=2C we compiled an ACA checklist.<br>
<a href=3D"https://brandspaycheck.us10.list-manage.com/track/click?u=3D4b8=
846373f4dfe6e0496b0d9a&id=3D8a2768cc45&e=3D47bc1f00e9" target=3D"_blank"=
 style=3D"word-wrap: break-word;-ms-text-size-adjust: 100%;-webkit-text-si=
ze-adjust: 100%;color: #6DC6DD;font-weight: normal;text-decoration: underl=
ine;">Read Checklist</a><br>
&nbsp;<br>
<strong>Regarding Employees:</strong><br>
Congress successfully repealed the penalty for individuals without insuran=
ce=2C effective in 2019.<br>
This will positively=2C albeit indirectly=2C impact employers. Part of emp=
loyers=E2=80=99 penalties are related to an employees=E2=80=99 enrollment=
 in insurance policies. Since this updated policy will result in less empl=
oyees purchasing insurance through the exchange=2C employers=E2=80=99 expo=
sure to penalties will be minimized.</div>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnImageBlock" style=3D"min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnImageBlockOuter">
            <tr>
                <td valign=3D"top" style=3D"padding: 9px;mso-table-lspace:=
 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-ad=
just: 100%;" class=3D"mcnImageBlockInner">
                    <table align=3D"left" width=3D"100%" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0" class=3D"mcnImageContentContainer" style=
=3D"min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-ta=
ble-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;=
">
                        <tbody><tr>
                            <td class=3D"mcnImageContent" valign=3D"top" s=
tyle=3D"padding-right: 9px;padding-left: 9px;padding-top: 0;padding-bottom=
: 0;text-align: center;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">

                                    <a href=3D"https://brandspaycheck.us10=
=2Elist-manage.com/track/click?u=3D4b8846373f4dfe6e0496b0d9a&id=3D60aebcc89c=
&e=3D47bc1f00e9" title=3D"" class=3D"" target=3D"_blank" style=3D"word-wr=
ap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"=
>
                                        <img align=3D"center" alt=3D"" src=
=3D"https://gallery.mailchimp.com/4b8846373f4dfe6e0496b0d9a/images/421a569=
f-33a0-4874-8c71-9259a8970913.jpg" width=3D"564" style=3D"max-width: 800px=
;padding-bottom: 0;display: inline !important;vertical-align: bottom;borde=
r: 0;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"=
 class=3D"mcnImage">
                                    </a>

                            </td>
                        </tr>
                    </tbody></table>
                </td>
            </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: center;"><span style=
=3D"font-size:24px"><strong>Update! 2018 Federal Withholding Changes</stro=
ng></span></div>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
8px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%=
;-webkit-text-size-adjust: 100%;color: #606060;font-family: Helvetica;font=
-size: 15px;line-height: 150%;text-align: left;">

                            <div style=3D"text-align: left;">On December 2=
2<sup>nd</sup>=2C the President signed a tax reform bill which will make s=
ubstantial changes to the US tax system.</div>

                        </td>
                    </tr>
                </tbody></table>
=09=09=09=09<!--[if mso]>
=09=09=09=09</td>
=09=09=09=09<![endif]-->

=09=09=09=09<!--[if mso]>
=09=09=09=09</tr>
=09=09=09=09</table>
=09=09=09=09<![endif]-->
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnButtonBlock" style=3D"min-width: 100%;border-collapse: co=
llapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 1=
00%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnButtonBlockOuter">
        <tr>
            <td style=3D"padding-top: 0;padding-right: 18px;padding-bottom=
: 18px;padding-left: 18px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" valign=3D"top" ali=
gn=3D"center" class=3D"mcnButtonBlockInner">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cl=
ass=3D"mcnButtonContentContainer" style=3D"border-collapse: separate !impo=
rtant;border-radius: 3px;background-color: #0C79A2;mso-table-lspace: 0pt;m=
so-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust:=
 100%;">
                    <tbody>
                        <tr>
                            <td align=3D"center" valign=3D"middle" class=
=3D"mcnButtonContent" style=3D"font-family: Arial;font-size: 16px;padding:=
 15px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;">
                                <a class=3D"mcnButton " title=3D"Read More=
" href=3D"https://brandspaycheck.us10.list-manage.com/track/click?u=3D4b88=
46373f4dfe6e0496b0d9a&id=3D6661e6decb&e=3D47bc1f00e9" target=3D"_blank" s=
tyle=3D"font-weight: bold;letter-spacing: normal;line-height: 100%;text-al=
ign: center;text-decoration: none;color: #FFFFFF;word-wrap: break-word;-ms=
-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Read More</a>
                            </td>
                        </tr>
                    </tbody>
                </table>
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
              =09<!--[if mso]>
=09=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpaddi=
ng=3D"0" width=3D"100%" style=3D"width:100%;">
=09=09=09=09<tr>
=09=09=09=09<![endif]-->
=09=09=09
=09=09=09=09<!--[if mso]>
=09=09=09=09<td valign=3D"top" width=3D"600" style=3D"width:600px;">
=09=09=09=09<![endif]-->
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;" width=3D"100%" class=3D"mcnTextContent=
Container">
                    <tbody><tr>

                        <td valign=3D"top" class=3D"mcnTextContent" style=
=3D"padding-top: 0;padding-right: 18px;padding-bottom: 9px;padding-left: 1=
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ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class=
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align=3D"top" class=3D"mcnFollowIconContent" style=3D"padding-right: 10px;=
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ize-adjust: 100%;-webkit-text-size-adjust: 100%;">
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: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><=
img src=3D"https://cdn-images.mailchimp.com/icons/social-block-v2/color-li=
nk-96.png" alt=3D"Website" class=3D"mcnFollowBlockIcon" width=3D"48" style=
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t-decoration: none;-ms-interpolation-mode: bicubic;"></a>
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align=3D"top" class=3D"mcnFollowTextContent" style=3D"padding-right: 10px;=
padding-bottom: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-s=
ize-adjust: 100%;-webkit-text-size-adjust: 100%;">
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/brandspaycheck.us10.list-manage.com/track/click?u=3D4b8846373f4dfe6e0496b=
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06060;font-family: Arial;font-size: 11px;font-weight: normal;text-decorati=
on: none;line-height: 100%;text-align: center;word-wrap: break-word;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Website</a>
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able-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%=
;">

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                                                    <td align=3D"center" v=
align=3D"top" class=3D"mcnFollowIconContent" style=3D"padding-right: 10px;=
padding-bottom: 5px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-s=
ize-adjust: 100%;-webkit-text-size-adjust: 100%;">
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/brandspaycheck.us10.list-manage.com/track/click?u=3D4b8846373f4dfe6e0496b=
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: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><=
img src=3D"https://cdn-images.mailchimp.com/icons/social-block-v2/color-fa=
cebook-96.png" alt=3D"Facebook" class=3D"mcnFollowBlockIcon" width=3D"48"=
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ne;text-decoration: none;-ms-interpolation-mode: bicubic;"></a>
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                                                    <td align=3D"center" v=
align=3D"top" class=3D"mcnFollowTextContent" style=3D"padding-right: 10px;=
padding-bottom: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-s=
ize-adjust: 100%;-webkit-text-size-adjust: 100%;">
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/brandspaycheck.us10.list-manage.com/track/click?u=3D4b8846373f4dfe6e0496b=
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06060;font-family: Arial;font-size: 11px;font-weight: normal;text-decorati=
on: none;line-height: 100%;text-align: center;word-wrap: break-word;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Facebook</a>
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able-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%=
;">

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align=3D"top" class=3D"mcnFollowIconContent" style=3D"padding-right: 10px;=
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ize-adjust: 100%;-webkit-text-size-adjust: 100%;">
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/brandspaycheck.us10.list-manage.com/track/click?u=3D4b8846373f4dfe6e0496b=
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: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><=
img src=3D"https://cdn-images.mailchimp.com/icons/social-block-v2/color-tw=
itter-96.png" alt=3D"Twitter" class=3D"mcnFollowBlockIcon" width=3D"48" st=
yle=3D"width: 48px;max-width: 48px;display: block;border: 0;outline: none;=
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align=3D"top" class=3D"mcnFollowTextContent" style=3D"padding-right: 10px;=
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ize-adjust: 100%;-webkit-text-size-adjust: 100%;">
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06060;font-family: Arial;font-size: 11px;font-weight: normal;text-decorati=
on: none;line-height: 100%;text-align: center;word-wrap: break-word;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Twitter</a>
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able-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%=
;">

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align=3D"top" class=3D"mcnFollowIconContent" style=3D"padding-right: 10px;=
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ize-adjust: 100%;-webkit-text-size-adjust: 100%;">
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/brandspaycheck.us10.list-manage.com/track/click?u=3D4b8846373f4dfe6e0496b=
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: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><=
img src=3D"https://cdn-images.mailchimp.com/icons/social-block-v2/color-li=
nkedin-96.png" alt=3D"LinkedIn" class=3D"mcnFollowBlockIcon" width=3D"48"=
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ne;text-decoration: none;-ms-interpolation-mode: bicubic;"></a>
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align=3D"top" class=3D"mcnFollowTextContent" style=3D"padding-right: 10px;=
padding-bottom: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-s=
ize-adjust: 100%;-webkit-text-size-adjust: 100%;">
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/brandspaycheck.us10.list-manage.com/track/click?u=3D4b8846373f4dfe6e0496b=
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06060;font-family: Arial;font-size: 11px;font-weight: normal;text-decorati=
on: none;line-height: 100%;text-align: center;word-wrap: break-word;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">LinkedIn</a>
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                                            <table align=3D"left" border=
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e=3D"display: inline;border-collapse: collapse;mso-table-lspace: 0pt;mso-t=
able-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%=
;">

                                                <tbody><tr>
                                                    <td align=3D"center" v=
align=3D"top" class=3D"mcnFollowIconContent" style=3D"padding-right: 0;pad=
ding-bottom: 5px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;">
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/brandspaycheck.us10.list-manage.com/track/click?u=3D4b8846373f4dfe6e0496b=
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: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><=
img src=3D"https://cdn-images.mailchimp.com/icons/social-block-v2/color-go=
ogleplus-96.png" alt=3D"Google Plus" class=3D"mcnFollowBlockIcon" width=3D=
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                                                    <td align=3D"center" v=
align=3D"top" class=3D"mcnFollowTextContent" style=3D"padding-right: 0;pad=
ding-bottom: 9px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size=
-adjust: 100%;-webkit-text-size-adjust: 100%;">
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/brandspaycheck.us10.list-manage.com/track/click?u=3D4b8846373f4dfe6e0496b=
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06060;font-family: Arial;font-size: 11px;font-weight: normal;text-decorati=
on: none;line-height: 100%;text-align: center;word-wrap: break-word;-ms-te=
xt-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Google Plus</a>
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ce=3D"Helvetica=2C Arial=2C Roboto=2C Droid Sans=2C sans-serif" style=3D"f=
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ce=3D"Helvetica=2C Arial=2C Roboto=2C Droid Sans=2C sans-serif" style=3D"f=
ont-size: 10px;">Brooklyn Navy Yard Bldng. 27 63 Flushing Ave. Unit 106 Br=
ooklyn=2C NY 11205</font></span></div>

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ce=3D"Helvetica=2C Arial=2C Roboto=2C Droid Sans=2C sans-serif" style=3D"f=
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