Return-Path: <784-BXD-202.0.22406.0.0.17434.9.75536881@service-communications.paychex.com> Delivered-To: Niss@transocean.com Received: from vps.transocean.com by vps.transocean.com with LMTP id cGhOEPEb+1l0dAAAInt2oQ for ; Thu, 02 Nov 2017 06:21:53 -0700 Return-path: <784-BXD-202.0.22406.0.0.17434.9.75536881@service-communications.paychex.com> Envelope-to: Niss@transocean.com Delivery-date: Thu, 02 Nov 2017 06:21:53 -0700 Received: from service-communications.paychex.com ([192.28.147.143]:46324) by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES256-GCM-SHA384:256) (Exim 4.89) (envelope-from <784-BXD-202.0.22406.0.0.17434.9.75536881@service-communications.paychex.com>) id 1eAFRE-0008EE-UH for Niss@transocean.com; Thu, 02 Nov 2017 06:21:52 -0700 X-MSFBL: Tmlzc0B0cmFuc29jZWFuLmNvbUBkdnAtMTkyLTI4LTE0Ny0xNDNAYmctc2pkLTMz OEA3ODQtQlhELTIwMjoyMzg2NToxMzg3Mzo2MDc3NDowOjE3NDM0Ojk6MjI0MDY6 NzU1MzY4ODE= Received: from [10.0.87.249] ([10.0.87.249:55071] helo=sjmas03.marketo.org) by sjmta14.marketo.org (envelope-from ) (ecelerity 3.6.8.47404 r(Core:3.6.8.0)) with ESMTP id 96/E4-01293-BBB1BF95; Thu, 02 Nov 2017 08:20:59 -0500 DKIM-Signature: v=1; a=rsa-sha256; q=dns/txt; c=relaxed/relaxed; t=1509628859; s=m1; d=paychex.com; i=@paychex.com; h=Date:From:To:Subject:MIME-Version:Content-Type; bh=lExbR1ae1hLGifPjdgWfkGZUyZ9cuG46m+KdOHojVzc=; b=ddb6sFHRRoLZos5r+2mlVDBYtinkJ+fvtsk+oSepAPG6aYTrwBgZLuS2I2HMa7TH xRXP6gEM/wqG1bPio42Kx2/1J7rBaMmxH6/a/c5Q25g0nW0/WEFa0iIfyikRFoNhv+v hzRy2dPaQCvZHSNtUYDDG5QC7e7BMotrNTCFXXqE= DKIM-Signature: v=1; a=rsa-sha256; q=dns/txt; c=relaxed/relaxed; t=1509628859; s=m1; d=mktdns.com; i=@mktdns.com; h=Date:From:To:Subject:MIME-Version:Content-Type; bh=lExbR1ae1hLGifPjdgWfkGZUyZ9cuG46m+KdOHojVzc=; b=Oo9qicYh5ZqzukZU9XiCTI4GV0hqLSTXPjFnq/6S9oMW0YT6u8JD0oHiVxgBrmbP e42FbxI4HMWFvXAYxJ42JMJJu3TWyiNflONA7pAsbE1R5/oXuytlsUF+FpSlMgzlVh6 FTkljyzHhrWKXG86qwvqiPDKdqF5QNC/iuRKpsS4= Date: Thu, 2 Nov 2017 08:20:59 -0500 (CDT) From: "Paychex, Inc." Reply-To: noreply@paychex.com To: Niss@transocean.com Message-ID: <884738322.632427156.1509628859326.JavaMail.root@sjmas03.marketo.org> Subject: New W-2 Reporting Requirement for Employers Who Offer QSE-HRAs MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_Part_632427154_349071463.1509628859326" X-Binding: bg-sjd-338 X-MarketoID: 784-BXD-202:23865:13873:60774:0:17434:9:22406:75536881 X-MktArchive: false X-Mailfrom: 784-BXD-202.0.22406.0.0.17434.9.75536881@service-communications.paychex.com X-MSYS-API: {"options":{"open_tracking":false,"click_tracking":false}} X-MktMailDKIM: true X-Spam-Status: No, score=-2.0 X-Spam-Score: -19 X-Spam-Bar: -- X-Ham-Report: Spam detection software, running on the system "vps.transocean.com", has NOT identified this incoming email as spam. The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: New W-2 Reporting Requirement for Employers Who Offer QSE-HRAs Dear Valued Client: We want to make you aware of a new reporting requirement* for employers who offer Qualified Small Employer Health Reimbursement Arrangements (QSE-HRAs) to employees. Starting with the 2017 calendar year, the IRS requires these employers to report the permitted QSE-HRA benefit amount in Box 12 Code FF on employee Forms W-2. "Permitted benefit" is defined as the maximum payment or reimbursement amount that the employer made available to the employee under the terms of the QSE-HRA. [...] Content analysis details: (-2.0 points, 3.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. [URIs: googleapis.com] -0.0 SPF_HELO_PASS SPF: HELO matches SPF record 0.0 T_SPF_TEMPERROR SPF: test of record failed (temperror) -0.0 RP_MATCHES_RCVD Envelope sender domain matches handover relay domain -1.9 BAYES_00 BODY: Bayes spam probability is 0 to 1% [score: 0.0000] 0.0 HTML_MESSAGE BODY: HTML included in message -0.1 DKIM_VALID Message has at least one valid DKIM or DK signature -0.1 DKIM_VALID_AU Message has a valid DKIM or DK signature from author's domain 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid 0.0 LOTS_OF_MONEY Huge... sums of money X-Spam-Flag: NO ------=_Part_632427154_349071463.1509628859326 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: quoted-printable New W-2 Reporting Requirement for Employers Who Offer QSE-HRAs Dear Valued Client: We want to make you aware of a new reporting requirement* for employers who= offer Qualified Small Employer Health Reimbursement Arrangements (QSE-HRAs= ) to employees. Starting with the 2017 calendar year, the IRS requires thes= e employers to report the permitted QSE-HRA benefit amount in Box 12 Code F= F on employee Forms W-2. "Permitted benefit" is defined as the maximum paym= ent or reimbursement amount that the employer made available to the employe= e under the terms of the QSE-HRA.=20 What=E2=80=99s a QSE-HRA? As described in this walk-through video , a QSE-HRA is a tax-free individual health insurance reimb= ursement arrangement available to employers who: =C2=A0 =09- don't offer group health insurance to their employees and=20 =09- employed fewer than 50 full-time employees, including full-time equiva= lent employees, in the previous calendar year. For QSE-HRAs provided in 2017, the maximum reimbursement dollar amount is $= 4,950 for employee-only arrangements and $10,000 for employee and family me= mber arrangements. How Paychex Can Help If you need us to report this information on your employee 2017 Forms W-2,= please contact your Paychex payroll representative and provide the necessa= ry information before you process your last payroll this year.=C2=A0=20 Sincerely, The Specialists at Paychex *For more=C2=A0information on the reporting requirement, refer to the =E2= =80=9CWhat's New=E2=80=9D section of the IRS 2017 General Instructions for = Forms W-2 and W-3 This email was sent to: Niss@transocean.com. Nov 02, 2017 Paychex, Inc. =C2=B7 911 Panorama Trail S. Rochester, NY 14625 The content contained within this email reflects the most current informati= on at the time of its release. Any information provided in this email may n= o longer be viable subsequent to its issuance. For information regarding privacy and security at Paychex, read our privacy= policy . Professional Employer Organization (PEO) Services are sold and provided by = Paychex Business Solutions, LLC, and its affiliates. ------=_Part_632427154_349071463.1509628859326 Content-Type: text/html; charset=UTF-8 Content-Transfer-Encoding: quoted-printable =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 = =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20 =20
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New W-2 Reporting Re= quirement for Employers Who Offer QSE-HRAs

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Dear Valued Client:

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We want to make= you aware of a new reporting requirement* for employers who offer Qualifie= d Small Employer Health Reimbursement Arrangements (QSE-HRAs) to employees.= Starting with the 2017 calendar year, the IRS requires these employers to = report the permitted QSE-HRA benefit amount in Box 12 Code FF on employee F= orms W-2. "Permitted benefit" is defined as the maximum payment or reimburs= ement amount that the employer made available to the employee under the ter= ms of the QSE-HRA.

=20

What=E2=80=99s a QSE-HRA?

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As d= escribed in this walk-through video, a QSE-HRA is a tax-free individual health insuranc= e reimbursement arrangement available to employers who:  

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  • don't offer group health insurance to = their employees and
    • =20
  • employed fewer than 50 full-time emplo= yees, including full-time equivalent employees, in the previous calendar ye= ar.
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For = QSE-HRAs provided in 2017, the maximum reimbursement dollar amount is $4,95= 0 for employee-only arrangements and $10,000 for employee and family member= arrangements.

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How Paychex Can Help
If you need us to report this infor= mation on your employee 2017 Forms W-2, please contact your Paychex payroll= representative and provide the necessary information before you process yo= ur last payroll this year. 

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Sincerely,

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The Special= ists at Paychex

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*For more&n= bsp;inf= ormation on the reporting requirement, refer to the =E2=80=9CWhat's New=E2= =80=9D section of the IRS 20= 17 General Instructions for Forms W-2 and W-3

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Let's Connect =C2=BB

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This email was sent to: Niss@transocean.= com.

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Nov 02, 2017 Paychex, Inc. =C2=B7 911 Panorama Trail S. Rochester, NY 14= 625

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The content contained within this email reflects the most current inform= ation at the time of its release. Any information provided in this email ma= y no longer be viable subsequent to its issuance.

=20

For information regarding privacy and security at Paychex, read our privacy policy.

=20

Professi= onal Employer Organization (PEO) Services are sold and provided by Paychex = Business Solutions, LLC, and its affiliates.

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=20 3D"= ------=_Part_632427154_349071463.1509628859326--