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Date: Wed, 10 Jan 2018 14:13:44 -0600 (CST)
From: "Paychex, Inc." <noreply@paychex.com>
Reply-To: noreply@paychex.com
To: Niss@transocean.com
Message-ID: <964364073.-1648855989.1515615224559.JavaMail.root@sjmas03.marketo.org>
Subject: YE#4 - Tax Reform, W-2s -Package Tracking and Online, ESR Packages,
 OTLs, and More!
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 Content preview:  Tax Reform - What Comes Next Now that the tax reform bill
   has been signed into law, you may be wondering what this means for you and
    your employees. So what’s next? Right now, we’re working with our contacts
    in the IRS to find out when they’ll publish additional guidelines about
    how these changes will be implemented. At the same time, we’re working
   with our state agency contacts to see if any states will adjust their tax
   requirements once the impact of federal guidelines are fully understood. Rest
    Assured — We’ve Got You Covered We have a team of experts closely following
    the bill details and anticipated deadlines. Another team is working to ensure
    our payroll systems can quickly adapt to necessary changes. When the time
    comes, we’ll be ready to help you make any adjustments needed to comply
    with the new tax law. Get the Latest Details on Tax Reform <http://epages.paychex.com/Xiq0NgX50000Da6AW03sBe0>
    on Paychex WORX for up-to-date information, tools, and guidance that can
   help you prepare for changes to the tax code. We’ll keep this site updated
    as we learn more about federal and state agency implementation plans. W-2s
    - Filing Dates and Package Tracking  We'll submit all W-2s/1099s electronically
    (even for non-Taxpay clients) by January 31, 2018, unless you specifically
    requested that we don't file them or we communicated to you that you must
    file your own non-Taxpay W-2s (such as Oklahoma). The expected W-2 ship dates
    are January 5 to January 15, 2018. If we have a valid email address on
   file, we will send a tracking email to remind you your package has been shipped
    from Paychex.  Your January invoice will include fees for W-2 processing
    and delivery. When Can I See W-2s Online? [...] 
 
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Tax Reform - What Comes Next
Now that the tax reform bill has been signed into law, you may be wondering=
 what this means for you and your employees.=20
So what=E2=80=99s next? Right now, we=E2=80=99re working with our contacts =
in the IRS to find out when they=E2=80=99ll publish additional guidelines a=
bout how these changes will be implemented. At the same time, we=E2=80=99re=
 working with our state agency contacts to see if any states will adjust th=
eir tax requirements once the impact of federal guidelines are fully unders=
tood.=20
Rest Assured =E2=80=94 We=E2=80=99ve Got You Covered=20
We have a team of experts closely following the bill details and anticipate=
d deadlines. Another team is working to ensure our payroll systems can quic=
kly adapt to necessary changes. When the time comes, we=E2=80=99ll be ready=
 to help you make any adjustments needed to comply with the new tax law.=20
Get the Latest Details on Tax Reform <http://epages.paychex.com/Xiq0NgX5000=
0Da6AW03sBe0> on Paychex WORX for up-to-date information, tools, and guidan=
ce that can help you prepare for changes to the tax code. We=E2=80=99ll kee=
p this site updated as we learn more about federal and state agency impleme=
ntation plans.
W-2s - Filing Dates and Package Tracking=C2=A0
We'll submit all W-2s/1099s electronically (even for non-Taxpay clients) by=
 January 31, 2018, unless you specifically requested that we don't file the=
m or we communicated to you that you must file your own non-Taxpay W-2s (su=
ch as Oklahoma).
The expected W-2 ship dates are January 5=C2=A0to January 15, 2018. If we h=
ave a valid=C2=A0email address on file, we will send a tracking email to re=
mind you your package has been shipped from Paychex.=C2=A0
Your January invoice will include fees for W-2 processing and delivery.
When Can I See W-2s Online?




One of the=C2=A0most common questions=C2=A0your employees have at this time=
 of the year is=C2=A0"When can I see the W-2 online?"=C2=A0

Friday, January 12=C2=A0-=C2=A0If=C2=A0you have Employee Access Online (EAO=
), your employees can view their W-2s online.
ESR 1094-C and 1095-C -=C2=A0Reporting=C2=A0and Package Tracking Informatio=
n
If you're an Employer Shared Responsibility (ESR) Services client who is an=
 Applicable Large Employer (ALE), Paychex will provide you with the forms f=
or your employees and file the forms with the IRS on your behalf unless you=
 asked us not to file=C2=A0the=C2=A0returns.=C2=A0If you elected to receive=
 our Direct to Employee Form 1095-C Service, we=E2=80=99ll mail Forms 1095-=
C directly to your employees.
If you provide us with all requested ESR data by January 16, the expected s=
hip dates for ESR packages are January 17 to February 28, 2018.If you have =
questions, please contact your ESR representative.
Remember - OTL Funds=C2=A0Debited on January 22!
If=C2=A0you are a Taxpay client, we provide you with an=C2=A0Outstanding Ta=
x Liability (OTL) in your fourth quarter tax package to give you advance no=
tice if there are additional taxes that will be debited from or credited to=
 your bank account on Monday, January 22, 2018.
Common reasons for additional taxes to be due at the end of this quarter:


=09- If you have California or Virgin Island employees, there was a FUTA cr=
edit reduction for tax year 2017 that is retroactive to January 1, 2017.

=09- Washington state L&I payments
=09- A tax rate change



If we have a valid email address on file and your=C2=A0collection=C2=A0due =
is $25.00 or more, we'll send you a reminder email with the OTL amount due =
as of January 1. If you make any adjustments after this date, your OTL amou=
nt may be different. The correct amount will be on your OTL report.
Form I-9 Audits and Worksite Inspections by ICE to Increase in 2018
Although activity in terms of Form I-9 documentation audits and worksite in=
spections appeared to level off during 2017, Immigration and Customs Enforc=
ement (ICE) has warned the public that there will be increases in the agenc=
y's workplace enforcement by a factor of "four to five times" the current r=
ate.=20
This is consistent with the President's pre-election platform and post-elec=
tion agenda focusing, in part, on immigration reform. Form I-9, the Employm=
ent Eligibility Verification Form, used to meet the federal requirement to =
verify employees' identity and eligibility to work in the U.S, was revised =
in 2017. The changes to the form and supporting guidance were minor compare=
d to previous revisions, but you will still need to ensure use of the corre=
ct form (with a revision date of 07/17/17 N) and are reminded to deliver th=
e separate instruction pages to all new employees no later than their first=
 day of work for pay.=20
Civil penalties for Form I-9 paperwork violations were recently increased a=
nd now range from $216.00 to $2,156.00 per infraction.=C2=A0For more inform=
ation, go to=C2=A0=C2=A0"I-9 Central <http://epages.paychex.com/Y0i6a040N00=
WA053qXB02Ds>" on the U.S. Citizen and Immigration Services for proper inst=
ructions about how to complete the form.
Planning Payrolls for 2018=C2=A0
To make sure you are prepared for 2018 payrolls, check out the following:


=09- 2018 Payroll=C2=A0Calendar <http://epages.paychex.com/e00A3D03050XBa0W=
6s5qN0i> - A calendar you can use to plan your 2017 payrolls. It shows when=
 most banks are closed, end of quarter processing, and national holidays.

=09- 2018 Tax Bulletin <http://epages.paychex.com/p0600B0s6D0W540Xiq0NAa3> =
- wage base limits for FICA, retirement plan contributions, and Health Savi=
ngs Accounts.
=09- If you need supplies, such as =C2=A0a new Paychex binder or other impo=
rtant business forms,=C2=A0 Form=C2=A0 I-9, visit the Paychex Direct Catalo=
g <http://epages.paychex.com/qsDB0i5Aq7006a03X0N500W>=C2=A0site.
The information provided in this email should not be considered legal or ac=
counting advice, and it should not substitute for legal, accounting, and ot=
her professional advice where the facts and circumstances warrant.
This email was sent to: Niss@transocean.com.=20

Jan 10, 2018 Paychex, Inc. =C2=B7 911 Panorama Trail S. Rochester, NY 14625=
 =20

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.=20

For information regarding privacy and security at Paychex, read our privacy=
 policy <http://epages.paychex.com/Bs00hB3D000065aX0AfqNWi>.

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<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
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<center>=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
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<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
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<a href=3D
"http://epages.paychex.com/e00A0D03050XBa0W6s2qN0i" target=3D"_blank"
><img alt=3D"" width=3D"600" height=3D"auto" style=3D"-ms-interpolation-mod=
e: bicubic;outline: none;border-right-width: 0;border-bottom-width: 0;borde=
r-left-width: 0;text-decoration: none;border-top-width: 0;line-height: 100%=
;display: block;max-height: 636px;max-width: 600px;width: 600px;" src=3D"ht=
tp://pages.paychex.com/rs/784-BXD-202/images/guy smiling.png" /> </a>=20
</div>=20
</center> </td>=20
</tr>=20
</tbody>=20
</table>=20
</center> </td>=20
</tr>=20
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<table class=3D"mktoModule m_free-paragraph" id=3D"pxParagraph4b504ec7-3ca6=
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pacing: 0; border-collapse: collapse;" align=3D"center" border=3D"0" cellpa=
dding=3D"0" cellspacing=3D"0" width=3D"100%">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#ffffff;" bgcolor=3D"#ffffff" valign=3D"top">=20
<center>=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto; width:600px;" align=3D"center" border=3D"=
0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:0px;font-size:0px;" height=3D"0px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td class=3D"secondary-font text" style=3D"-moz-hyphens: none;-webkit-text-=
size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: b=
reak-word;-webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;fo=
nt-family:Arial, Helvetica, sans-serif;font-size: 14px;line-height:=20
23px;color: #5b6c76;border-collapse: collapse;">=20
<!-- paragraph text START -->=20
<div style=3D"margin: 0 auto;" class=3D"mktoText" id=3D"freeParagraphConten=
t4b504ec7-3ca6-4033-9347-13c39fec1a77">=20
<p style=3D"text-align: left;"><span style=3D"color: #000080; font-size: 18=
px;"><strong>Tax Reform - What Comes Next</strong></span></p>=20
<p style=3D"text-align: left;"><span style=3D"color: #000000;">Now that the=
 tax reform bill has been signed into law, you may be wondering what this m=
eans for you and your employees. </span></p>=20
<p style=3D"text-align: left;"><span style=3D"color: #000000;">So what=E2=
=80=99s next? Right now, we=E2=80=99re working with our contacts in the IRS=
 to find out when they=E2=80=99ll publish additional guidelines about how t=
hese changes will be implemented. At the same time, we=E2=80=99re working w=
ith our state agency contacts to see if any states will adjust their tax re=
quirements once the impact of federal guidelines are fully understood. </sp=
an></p>=20
<p style=3D"text-align: left;"><strong><span style=3D"color: #000000;">Rest=
 Assured =E2=80=94 We=E2=80=99ve Got You Covered </span></strong></p>=20
<p style=3D"text-align: left;"><span style=3D"color: #000000;">We have a te=
am of experts closely following the bill details and anticipated deadlines.=
 Another team is working to ensure our payroll systems can quickly adapt to=
 necessary changes. When the time comes, we=E2=80=99ll be ready to help you=
 make any adjustments needed to comply with the new tax law. </span></p>=20
<p style=3D"text-align: left;"><span style=3D"color: #000000;"><a href=3D
"http://epages.paychex.com/WB0s30X6q513DiN00W0Aa00" target=3D"_blank" id=3D=
""
>Get the Latest Details on Tax Reform</a> on Paychex WORX for up-to-date in=
formation, tools, and guidance that can help you prepare for changes to the=
 tax code. We=E2=80=99ll keep this site updated as we learn more about fede=
ral and state agency implementation plans.&nbsp;</span></p>=20
</div>=20
<!-- paragraph text END --></td>=20
</tr>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:0px;font-size:0px;" height=3D"0px">&nbsp;</td>=20
</tr>=20
</tbody>=20
</table>=20
</center> </td>=20
</tr>=20
</tbody>=20
</table>
<table class=3D"mktoModule m_hr" id=3D"hr14ee4c92-795f-43e8-9950-9d8b7c7e11=
80e3c0c9f6-76d3-4ea0-bdd6-a756637b794e" style=3D"-webkit-text-size-adjust: =
100%; -ms-text-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: =
0pt; border-spacing: 0; border-collapse: collapse;" align=3D"center" border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#ffffff;" bgcolor=3D"#ffffff" valign=3D"top">=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto;" align=3D"center" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;line-height:10px;font-size:10px;" height=3D"10px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td>=20
<center>=20
<table class=3D"table-inner" style=3D"display: block; -webkit-text-size-adj=
ust: 100%; -ms-text-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rsp=
ace: 0pt; border-spacing: 0; border-collapse: collapse;" align=3D"center" b=
order=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;">=20
<table class=3D"table3-3" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse;" border=3D"0" cellpadding=3D"0" cellsp=
acing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td class=3D"bordered" style=3D"-moz-hyphens: none;-webkit-text-size-adjust=
: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-=
webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;border-top-st=
yle: none;border-bottom-width:3px;border-bottom-style:=20
solid;border-bottom-color:#000080;border-collapse: collapse;border-top-colo=
r:#000080;border-left-color:#000080;border-right-color:#000080;border-top-w=
idth:3px;border-left-width:3px;border-right-width:3px;"></td>=20
</tr>=20
</tbody>=20
</table> </td>=20
</tr>=20
</tbody>=20
</table>=20
</center></td>=20
</tr>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;line-height:10px;font-size:10px;" height=3D"10px">&nbsp;</td>=20
</tr>=20
</tbody>=20
</table> </td>=20
</tr>=20
</tbody>=20
</table>
<table class=3D"mktoModule m_free-paragraph" id=3D"pxParagraph4b504ec7-3ca6=
-4033-9347-13c39fec1a7718785cb8-90fa-4a77-9fb9-c063fe494ee1" idstyle=3D"-we=
bkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; mso-table-lspace: =
0pt; mso-table-rspace: 0pt; border-spacing: 0; border-collapse: collapse;" =
align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"=
100%">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#ffffff;" bgcolor=3D"#ffffff" valign=3D"top">=20
<center>=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto; width:600px;" align=3D"center" border=3D"=
0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:0px;font-size:0px;" height=3D"0px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td class=3D"secondary-font text" style=3D"-moz-hyphens: none;-webkit-text-=
size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: b=
reak-word;-webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;fo=
nt-family:Arial, Helvetica, sans-serif;font-size: 14px;line-height:=20
23px;color: #5b6c76;border-collapse: collapse;">=20
<!-- paragraph text START -->=20
<div style=3D"margin: 0 auto;" class=3D"mktoText" id=3D"freeParagraphConten=
t4b504ec7-3ca6-4033-9347-13c39fec1a7718785cb8-90fa-4a77-9fb9-c063fe494ee1">=
=20
<p style=3D"text-align: left;"><span style=3D"color: #000080; font-size: 18=
px;"><strong>&nbsp;W-2s - Filing Dates and Package Tracking&nbsp;</strong><=
/span></p>=20
<p style=3D"text-align: left;"><span style=3D"color: #000000;">We'll submit=
 all W-2s/1099s electronically (even for non-Taxpay clients) by <strong>Jan=
uary 31, 2018</strong>, unless you specifically requested that we don't fil=
e them or we communicated to you that you must file your own non-Taxpay W-2=
s (such as Oklahoma).</span></p>=20
<p style=3D"text-align: left;"><span color=3D"#000000" style=3D"color: #000=
000;">The expected W-2 ship dates are <strong>January 5&nbsp;to January</st=
rong> <strong>15, 2018</strong>. If we have a valid&nbsp;email address on f=
ile, we will send a tracking email to remind you your package has been ship=
ped from Paychex.&nbsp;</span></p>=20
<p style=3D"text-align: left;"><span color=3D"#000000" style=3D"color: #000=
000;">Your January invoice will include fees for W-2 processing and deliver=
y.</span></p>=20
</div>=20
<!-- paragraph text END --></td>=20
</tr>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:0px;font-size:0px;" height=3D"0px">&nbsp;</td>=20
</tr>=20
</tbody>=20
</table>=20
</center> </td>=20
</tr>=20
</tbody>=20
</table>
<table class=3D"mktoModule m_hr" id=3D"hr14ee4c92-795f-43e8-9950-9d8b7c7e11=
80e3c0c9f6-76d3-4ea0-bdd6-a756637b794e25d8a18a-35d2-416b-b682-82ec708ac085"=
 style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; mso-t=
able-lspace: 0pt; mso-table-rspace: 0pt; border-spacing: 0; border-collapse=
: collapse;" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D=
"0" width=3D"100%">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#ffffff;" bgcolor=3D"#ffffff" valign=3D"top">=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto;" align=3D"center" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;line-height:10px;font-size:10px;" height=3D"10px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td>=20
<center>=20
<table class=3D"table-inner" style=3D"display: block; -webkit-text-size-adj=
ust: 100%; -ms-text-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rsp=
ace: 0pt; border-spacing: 0; border-collapse: collapse;" align=3D"center" b=
order=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;">=20
<table class=3D"table3-3" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse;" border=3D"0" cellpadding=3D"0" cellsp=
acing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td class=3D"bordered" style=3D"-moz-hyphens: none;-webkit-text-size-adjust=
: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-=
webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;border-top-st=
yle: none;border-bottom-width:3px;border-bottom-style:=20
solid;border-bottom-color:#000080;border-collapse: collapse;border-top-colo=
r:#000080;border-left-color:#000080;border-right-color:#000080;border-top-w=
idth:3px;border-left-width:3px;border-right-width:3px;"></td>=20
</tr>=20
</tbody>=20
</table> </td>=20
</tr>=20
</tbody>=20
</table>=20
</center></td>=20
</tr>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;line-height:10px;font-size:10px;" height=3D"10px">&nbsp;</td>=20
</tr>=20
</tbody>=20
</table> </td>=20
</tr>=20
</tbody>=20
</table>
<table class=3D"mktoModule m_free-paragraph" id=3D"pxParagraphe2201753-1886=
-433c-be2d-8a0a9db3a011" idstyle=3D"-webkit-text-size-adjust: 100%; -ms-tex=
t-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-s=
pacing: 0; border-collapse: collapse;" align=3D"center" border=3D"0" cellpa=
dding=3D"0" cellspacing=3D"0" width=3D"100%">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#ffffff;" bgcolor=3D"#ffffff" valign=3D"top">=20
<center>=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto; width:600px;" align=3D"center" border=3D"=
0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:0px;font-size:0px;" height=3D"0px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td class=3D"secondary-font text" style=3D"-moz-hyphens: none;-webkit-text-=
size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: b=
reak-word;-webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;fo=
nt-family:Arial, Helvetica, sans-serif;font-size: 14px;line-height:=20
23px;color: #5b6c76;border-collapse: collapse;">=20
<!-- paragraph text START -->=20
<div style=3D"margin: 0 auto;" class=3D"mktoText" id=3D"freeParagraphConten=
te2201753-1886-433c-be2d-8a0a9db3a011">=20
<p style=3D"text-align: left;"><span style=3D"color: #000080;"><strong><spa=
n style=3D"font-size: 18px;">When Can I See W-2s Online?</span></strong></s=
pan></p>=20
<div id=3D"container">=20
<div class=3D"articleView">=20
<div class=3D"articleBody">=20
<p><span style=3D"color: #000000;">One of the&nbsp;most common questions&nb=
sp;your employees have at this time of the year is&nbsp;"When can I see the=
 W-2 online?"&nbsp;</span></p>=20
<p><span style=3D"color: #000000;"><strong>Friday, January 12</strong>&nbsp=
;-&nbsp;If&nbsp;you have Employee Access Online (EAO), your employees can v=
iew their W-2s online.</span></p>=20
</div>=20
</div>=20
</div>=20
</div>=20
<!-- paragraph text END --></td>=20
</tr>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:0px;font-size:0px;" height=3D"0px">&nbsp;</td>=20
</tr>=20
</tbody>=20
</table>=20
</center> </td>=20
</tr>=20
</tbody>=20
</table>
<table class=3D"mktoModule m_hr" id=3D"hr14ee4c92-795f-43e8-9950-9d8b7c7e11=
80e3c0c9f6-76d3-4ea0-bdd6-a756637b794e8f5f7e10-5995-4294-ab61-c6244da81436"=
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<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#ffffff;" bgcolor=3D"#ffffff" valign=3D"top">=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto;" align=3D"center" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;line-height:10px;font-size:10px;" height=3D"10px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td>=20
<center>=20
<table class=3D"table-inner" style=3D"display: block; -webkit-text-size-adj=
ust: 100%; -ms-text-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rsp=
ace: 0pt; border-spacing: 0; border-collapse: collapse;" align=3D"center" b=
order=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;">=20
<table class=3D"table3-3" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse;" border=3D"0" cellpadding=3D"0" cellsp=
acing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td class=3D"bordered" style=3D"-moz-hyphens: none;-webkit-text-size-adjust=
: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-=
webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;border-top-st=
yle: none;border-bottom-width:3px;border-bottom-style:=20
solid;border-bottom-color:#000080;border-collapse: collapse;border-top-colo=
r:#000080;border-left-color:#000080;border-right-color:#000080;border-top-w=
idth:3px;border-left-width:3px;border-right-width:3px;"></td>=20
</tr>=20
</tbody>=20
</table> </td>=20
</tr>=20
</tbody>=20
</table>=20
</center></td>=20
</tr>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;line-height:10px;font-size:10px;" height=3D"10px">&nbsp;</td>=20
</tr>=20
</tbody>=20
</table> </td>=20
</tr>=20
</tbody>=20
</table>
<table class=3D"mktoModule m_free-paragraph" id=3D"pxParagraph9c47ec46-7384=
-4888-a19a-d6f1432e6e6e" idstyle=3D"-webkit-text-size-adjust: 100%; -ms-tex=
t-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-s=
pacing: 0; border-collapse: collapse;" align=3D"center" border=3D"0" cellpa=
dding=3D"0" cellspacing=3D"0" width=3D"100%">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#ffffff;" bgcolor=3D"#ffffff" valign=3D"top">=20
<center>=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto; width:600px;" align=3D"center" border=3D"=
0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:0px;font-size:0px;" height=3D"0px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td class=3D"secondary-font text" style=3D"-moz-hyphens: none;-webkit-text-=
size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: b=
reak-word;-webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;fo=
nt-family:Arial, Helvetica, sans-serif;font-size: 14px;line-height:=20
23px;color: #5b6c76;border-collapse: collapse;">=20
<!-- paragraph text START -->=20
<div style=3D"margin: 0 auto;" class=3D"mktoText" id=3D"freeParagraphConten=
t9c47ec46-7384-4888-a19a-d6f1432e6e6e">=20
<p style=3D"text-align: left;"><span color=3D"#000080" style=3D"color: #000=
080;"><span style=3D"font-size: 18px;"><b>ESR 1094-C and 1095-C -&nbsp;Repo=
rting&nbsp;and Package Tracking Information</b></span></span></p>=20
<p style=3D"text-align: left;"><span color=3D"#000000" style=3D"color: #000=
000;">If you're an Employer Shared Responsibility (ESR) Services client who=
 is an Applicable Large Employer (ALE), Paychex will provide you with the f=
orms for your employees and file the forms with the IRS on your behalf unle=
ss you asked us not to file&nbsp;the&nbsp;returns.&nbsp;</span><span style=
=3D"font-size: 10.5pt; font-family: 'Arial',sans-serif; color: red;"><span =
style=3D"color: #000000;">If you elected to receive our Direct to Employee =
Form 1095-C Service, we=E2=80=99ll mail Forms 1095-C directly to your emplo=
yees.</span>=20
<o:p></o:p></span></p>=20
<p style=3D"text-align: left;"><span color=3D"#000000" style=3D"color: #000=
000;">If you provide us with all requested ESR data by <strong>January 16</=
strong>, the expected ship dates for ESR packages are <strong>January 17 to=
 February 28, 2018</strong>.If you have questions, please contact your ESR =
representative.</span></p>=20
</div>=20
<!-- paragraph text END --></td>=20
</tr>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:0px;font-size:0px;" height=3D"0px">&nbsp;</td>=20
</tr>=20
</tbody>=20
</table>=20
</center> </td>=20
</tr>=20
</tbody>=20
</table>
<table class=3D"mktoModule m_hr" id=3D"hr14ee4c92-795f-43e8-9950-9d8b7c7e11=
80e3c0c9f6-76d3-4ea0-bdd6-a756637b794e8f5f7e10-5995-4294-ab61-c6244da814364=
a489808-2bd7-4b8a-b39f-6d3e8257a990" style=3D"-webkit-text-size-adjust: 100=
%; -ms-text-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt=
; border-spacing: 0; border-collapse: collapse;" align=3D"center" border=3D=
"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#ffffff;" bgcolor=3D"#ffffff" valign=3D"top">=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto;" align=3D"center" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;line-height:10px;font-size:10px;" height=3D"10px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td>=20
<center>=20
<table class=3D"table-inner" style=3D"display: block; -webkit-text-size-adj=
ust: 100%; -ms-text-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rsp=
ace: 0pt; border-spacing: 0; border-collapse: collapse;" align=3D"center" b=
order=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;">=20
<table class=3D"table3-3" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse;" border=3D"0" cellpadding=3D"0" cellsp=
acing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td class=3D"bordered" style=3D"-moz-hyphens: none;-webkit-text-size-adjust=
: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-=
webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;border-top-st=
yle: none;border-bottom-width:3px;border-bottom-style:=20
solid;border-bottom-color:#000080;border-collapse: collapse;border-top-colo=
r:#000080;border-left-color:#000080;border-right-color:#000080;border-top-w=
idth:3px;border-left-width:3px;border-right-width:3px;"></td>=20
</tr>=20
</tbody>=20
</table> </td>=20
</tr>=20
</tbody>=20
</table>=20
</center></td>=20
</tr>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;line-height:10px;font-size:10px;" height=3D"10px">&nbsp;</td>=20
</tr>=20
</tbody>=20
</table> </td>=20
</tr>=20
</tbody>=20
</table>
<table class=3D"mktoModule m_free-paragraph" id=3D"pxParagraphc9d30fd0-ddc8=
-426c-a400-8ab9880853a7" idstyle=3D"-webkit-text-size-adjust: 100%; -ms-tex=
t-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-s=
pacing: 0; border-collapse: collapse;" align=3D"center" border=3D"0" cellpa=
dding=3D"0" cellspacing=3D"0" width=3D"100%">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#ffffff;" bgcolor=3D"#ffffff" valign=3D"top">=20
<center>=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto; width:600px;" align=3D"center" border=3D"=
0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:0px;font-size:0px;" height=3D"0px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td class=3D"secondary-font text" style=3D"-moz-hyphens: none;-webkit-text-=
size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: b=
reak-word;-webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;fo=
nt-family:Arial, Helvetica, sans-serif;font-size: 14px;line-height:=20
23px;color: #5b6c76;border-collapse: collapse;">=20
<!-- paragraph text START -->=20
<div style=3D"margin: 0 auto;" class=3D"mktoText" id=3D"freeParagraphConten=
tc9d30fd0-ddc8-426c-a400-8ab9880853a7">=20
<p style=3D"text-align: left;"><span style=3D"color: #000080;"><strong><spa=
n style=3D"font-size: 18px;">Remember - OTL Funds&nbsp;Debited on January 2=
2!</span></strong></span></p>=20
<p style=3D"text-align: left;"><span color=3D"#000000" style=3D"color: #000=
000;">If&nbsp;you are a Taxpay client, we provide you with an&nbsp;Outstand=
ing Tax Liability (OTL) in your fourth quarter tax package to give you adva=
nce notice if there are additional taxes that will be debited from or credi=
ted to your bank account on <strong>Monday, January 22, 2018.</strong></spa=
n></p>=20
<p style=3D"text-align: left;"><span color=3D"#000000" style=3D"color: #000=
000;">Common reasons for additional taxes to be due at the end of this quar=
ter:</span></p>=20
<ul>=20
<li><span style=3D"color: #000000;">If you have California or Virgin Island=
 employees, there was a FUTA credit reduction for tax year 2017 that is ret=
roactive to January 1, 2017.</span><br /></li>=20
<li><span style=3D"color: #000000;">Washington state L&amp;I payments</span=
></li>=20
<li><span color=3D"#000000" style=3D"color: #000000;">A tax rate change</sp=
an></li>=20
</ul>=20
<p><span color=3D"#000000" style=3D"color: #000000;">If we have a valid ema=
il address on file and your&nbsp;collection&nbsp;due is $25.00 or more, we'=
ll send you a reminder email with the OTL amount due as of January 1. If yo=
u make any adjustments after this date, your OTL amount may be different. T=
he correct amount will be on your OTL report.</span></p>=20
</div>=20
<!-- paragraph text END --></td>=20
</tr>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:0px;font-size:0px;" height=3D"0px">&nbsp;</td>=20
</tr>=20
</tbody>=20
</table>=20
</center> </td>=20
</tr>=20
</tbody>=20
</table>
<table class=3D"mktoModule m_hr" id=3D"hr14ee4c92-795f-43e8-9950-9d8b7c7e11=
80e3c0c9f6-76d3-4ea0-bdd6-a756637b794e8f5f7e10-5995-4294-ab61-c6244da814368=
1f1eed4-df74-4a16-a526-8553ffb152bd" style=3D"-webkit-text-size-adjust: 100=
%; -ms-text-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt=
; border-spacing: 0; border-collapse: collapse;" align=3D"center" border=3D=
"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#ffffff;" bgcolor=3D"#ffffff" valign=3D"top">=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto;" align=3D"center" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;line-height:10px;font-size:10px;" height=3D"10px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td>=20
<center>=20
<table class=3D"table-inner" style=3D"display: block; -webkit-text-size-adj=
ust: 100%; -ms-text-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rsp=
ace: 0pt; border-spacing: 0; border-collapse: collapse;" align=3D"center" b=
order=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;">=20
<table class=3D"table3-3" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse;" border=3D"0" cellpadding=3D"0" cellsp=
acing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td class=3D"bordered" style=3D"-moz-hyphens: none;-webkit-text-size-adjust=
: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-=
webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;border-top-st=
yle: none;border-bottom-width:3px;border-bottom-style:=20
solid;border-bottom-color:#000080;border-collapse: collapse;border-top-colo=
r:#000080;border-left-color:#000080;border-right-color:#000080;border-top-w=
idth:3px;border-left-width:3px;border-right-width:3px;"></td>=20
</tr>=20
</tbody>=20
</table> </td>=20
</tr>=20
</tbody>=20
</table>=20
</center></td>=20
</tr>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;line-height:10px;font-size:10px;" height=3D"10px">&nbsp;</td>=20
</tr>=20
</tbody>=20
</table> </td>=20
</tr>=20
</tbody>=20
</table>
<table class=3D"mktoModule m_free-paragraph" id=3D"pxParagraphc9d30fd0-ddc8=
-426c-a400-8ab9880853a7e9198d27-b088-4de4-a7c7-a2e2adcb633e" idstyle=3D"-we=
bkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; mso-table-lspace: =
0pt; mso-table-rspace: 0pt; border-spacing: 0; border-collapse: collapse;" =
align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"=
100%">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#ffffff;" bgcolor=3D"#ffffff" valign=3D"top">=20
<center>=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto; width:600px;" align=3D"center" border=3D"=
0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:0px;font-size:0px;" height=3D"0px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td class=3D"secondary-font text" style=3D"-moz-hyphens: none;-webkit-text-=
size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: b=
reak-word;-webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;fo=
nt-family:Arial, Helvetica, sans-serif;font-size: 14px;line-height:=20
23px;color: #5b6c76;border-collapse: collapse;">=20
<!-- paragraph text START -->=20
<div style=3D"margin: 0 auto;" class=3D"mktoText" id=3D"freeParagraphConten=
tc9d30fd0-ddc8-426c-a400-8ab9880853a7e9198d27-b088-4de4-a7c7-a2e2adcb633e">=
=20
<p style=3D"text-align: left;"><span style=3D"color: #000080;"><strong><spa=
n style=3D"font-size: 18px;">Form I-9 Audits and Worksite Inspections by IC=
E to Increase in 2018</span></strong></span></p>=20
<p style=3D"text-align: left;"><span color=3D"#000000" style=3D"color: #000=
000;">Although activity in terms of Form I-9 documentation audits and works=
ite inspections appeared to level off during 2017, Immigration and Customs =
Enforcement (ICE) has warned the public that there will be increases in the=
 agency's workplace enforcement by a factor of "four to five times" the cur=
rent rate. </span></p>=20
<p style=3D"text-align: left;"><span color=3D"#000000" style=3D"color: #000=
000;">This is consistent with the President's pre-election platform and pos=
t-election agenda focusing, in part, on immigration reform. Form I-9, the E=
mployment Eligibility Verification Form, used to meet the federal requireme=
nt to verify employees' identity and eligibility to work in the U.S, was re=
vised in 2017. The changes to the form and supporting guidance were minor c=
ompared to previous revisions, but you will still need to ensure use of the=
 correct form (with a revision date of 07/17/17 N) and are reminded to deli=
ver the separate instruction pages to all new employees no later than their=
 first day of work for pay. </span></p>=20
<p style=3D"text-align: left;"><span color=3D"#000000" style=3D"color: #000=
000;">Civil penalties for Form I-9 paperwork violations were recently incre=
ased and now range from $216.00 to $2,156.00 per infraction.&nbsp;For more =
information, go to&nbsp;&nbsp;"<a href=3D
"http://epages.paychex.com/Y0i6a040N00WA053qXB02Ds" target=3D"_blank" id=3D=
""
>I-9 Central</a>" on the U.S. Citizen and Immigration Services for proper i=
nstructions about how to complete the form.</span></p>=20
</div>=20
<!-- paragraph text END --></td>=20
</tr>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:0px;font-size:0px;" height=3D"0px">&nbsp;</td>=20
</tr>=20
</tbody>=20
</table>=20
</center> </td>=20
</tr>=20
</tbody>=20
</table>
<table class=3D"mktoModule m_hr" id=3D"hr14ee4c92-795f-43e8-9950-9d8b7c7e11=
80e3c0c9f6-76d3-4ea0-bdd6-a756637b794e8f5f7e10-5995-4294-ab61-c6244da814368=
1f1eed4-df74-4a16-a526-8553ffb152bdfa2fdbb7-cc89-4b96-9c91-f15a90fc0065" st=
yle=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; mso-tabl=
e-lspace: 0pt; mso-table-rspace: 0pt; border-spacing: 0; border-collapse: c=
ollapse;" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
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<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#ffffff;" bgcolor=3D"#ffffff" valign=3D"top">=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto;" align=3D"center" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;line-height:10px;font-size:10px;" height=3D"10px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td>=20
<center>=20
<table class=3D"table-inner" style=3D"display: block; -webkit-text-size-adj=
ust: 100%; -ms-text-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rsp=
ace: 0pt; border-spacing: 0; border-collapse: collapse;" align=3D"center" b=
order=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;">=20
<table class=3D"table3-3" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse;" border=3D"0" cellpadding=3D"0" cellsp=
acing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td class=3D"bordered" style=3D"-moz-hyphens: none;-webkit-text-size-adjust=
: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-=
webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;border-top-st=
yle: none;border-bottom-width:3px;border-bottom-style:=20
solid;border-bottom-color:#000080;border-collapse: collapse;border-top-colo=
r:#000080;border-left-color:#000080;border-right-color:#000080;border-top-w=
idth:3px;border-left-width:3px;border-right-width:3px;"></td>=20
</tr>=20
</tbody>=20
</table> </td>=20
</tr>=20
</tbody>=20
</table>=20
</center></td>=20
</tr>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;line-height:10px;font-size:10px;" height=3D"10px">&nbsp;</td>=20
</tr>=20
</tbody>=20
</table> </td>=20
</tr>=20
</tbody>=20
</table>
<table class=3D"mktoModule m_free-paragraph" id=3D"pxParagraph58a37948-38b4=
-43af-9ea7-f7525a695023" idstyle=3D"-webkit-text-size-adjust: 100%; -ms-tex=
t-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-s=
pacing: 0; border-collapse: collapse;" align=3D"center" border=3D"0" cellpa=
dding=3D"0" cellspacing=3D"0" width=3D"100%">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#ffffff;" bgcolor=3D"#ffffff" valign=3D"top">=20
<center>=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto; width:600px;" align=3D"center" border=3D"=
0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:0px;font-size:0px;" height=3D"0px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td class=3D"secondary-font text" style=3D"-moz-hyphens: none;-webkit-text-=
size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: b=
reak-word;-webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;fo=
nt-family:Arial, Helvetica, sans-serif;font-size: 14px;line-height:=20
23px;color: #5b6c76;border-collapse: collapse;">=20
<!-- paragraph text START -->=20
<div style=3D"margin: 0 auto;" class=3D"mktoText" id=3D"freeParagraphConten=
t58a37948-38b4-43af-9ea7-f7525a695023">=20
<p style=3D"text-align: left;"><strong><span style=3D"color: #000080; font-=
size: 18px;">Planning Payrolls for 2018&nbsp;</span></strong></p>=20
<p style=3D"text-align: left;"><span style=3D"font-size: 14px; color: #0000=
00;">To make sure you are prepared for 2018 payrolls, check out the followi=
ng:</span></p>=20
<ul>=20
<li><span style=3D"color: #000000;"><a href=3D
"http://epages.paychex.com/e00A3D03050XBa0W6s5qN0i" target=3D"_blank" id=3D=
""
>2018 Payroll&nbsp;Calendar</a> - A calendar you can use to plan your 2017 =
payrolls. It shows when most banks are closed, end of quarter processing, a=
nd national holidays.</span><br /></li>=20
<li><span style=3D"color: #000000;"><a href=3D
"http://epages.paychex.com/p0600B0s6D0W540Xiq0NAa3" target=3D"_blank" id=3D=
""
>2018 Tax Bulletin</a> - wage base limits for FICA, retirement plan contrib=
utions, and Health Savings Accounts.</span></li>=20
<li><span style=3D"color: #000000;">If you need supplies, such as &nbsp;a n=
ew Paychex binder or other important business forms,&nbsp; Form&nbsp; I-9, =
visit the</span> <a href=3D
"http://epages.paychex.com/qsDB0i5Aq7006a03X0N500W" target=3D"_blank"
>Paychex Direct Catalog</a>&nbsp;<span style=3D"color: #000000;">site.</spa=
n></li>=20
</ul>=20
</div>=20
<!-- paragraph text END --></td>=20
</tr>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:1px;font-size:1px;" height=3D"1px">&nbsp;</td>=20
</tr>=20
</tbody>=20
</table>=20
</center> </td>=20
</tr>=20
</tbody>=20
</table>
<table class=3D"mktoModule m_hr" id=3D"hr14ee4c92-795f-43e8-9950-9d8b7c7e11=
80e3c0c9f6-76d3-4ea0-bdd6-a756637b794e8f5f7e10-5995-4294-ab61-c6244da814368=
1f1eed4-df74-4a16-a526-8553ffb152bdfa2fdbb7-cc89-4b96-9c91-f15a90fc00653a6e=
df74-98e0-4661-b52e-ace5ce18b0aa" style=3D"-webkit-text-size-adjust: 100%; =
-ms-text-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; b=
order-spacing: 0; border-collapse: collapse;" align=3D"center" border=3D"0"=
 cellpadding=3D"0" cellspacing=3D"0" width=3D"100%">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#ffffff;" bgcolor=3D"#ffffff" valign=3D"top">=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto;" align=3D"center" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;line-height:10px;font-size:10px;" height=3D"10px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td>=20
<center>=20
<table class=3D"table-inner" style=3D"display: block; -webkit-text-size-adj=
ust: 100%; -ms-text-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rsp=
ace: 0pt; border-spacing: 0; border-collapse: collapse;" align=3D"center" b=
order=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;">=20
<table class=3D"table3-3" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse;" border=3D"0" cellpadding=3D"0" cellsp=
acing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td class=3D"bordered" style=3D"-moz-hyphens: none;-webkit-text-size-adjust=
: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-=
webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;border-top-st=
yle: none;border-bottom-width:3px;border-bottom-style:=20
solid;border-bottom-color:#000080;border-collapse: collapse;border-top-colo=
r:#000080;border-left-color:#000080;border-right-color:#000080;border-top-w=
idth:3px;border-left-width:3px;border-right-width:3px;"></td>=20
</tr>=20
</tbody>=20
</table> </td>=20
</tr>=20
</tbody>=20
</table>=20
</center></td>=20
</tr>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%; -ms-text-size-adjust: 100%; ms=
o-table-lspace: 0pt; mso-table-rspace: 0pt; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none; border-collapse: collaps=
e;line-height:10px;font-size:10px;" height=3D"10px">&nbsp;</td>=20
</tr>=20
</tbody>=20
</table> </td>=20
</tr>=20
</tbody>=20
</table>
<table class=3D"mktoModule m_free-html" id=3D"free-html063a71c0-be16-4df3-b=
d41-503711b2a96f" idstyle=3D"-webkit-text-size-adjust: 100%; -ms-text-size-=
adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-spacing:=
 0; border-collapse: collapse;" align=3D"center" border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0" width=3D"100%">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#ffffff;" bgcolor=3D"#ffffff" valign=3D"top">=20
<center>=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto;" align=3D"center" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:0px;font-size:0px;" height=3D"0px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td class=3D"secondary-font text" style=3D"-moz-hyphens: none;-webkit-text-=
size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: b=
reak-word;-webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;fo=
nt-family:Arial, Helvetica, sans-serif;font-size:=20
14px;line-height: 23px;color: #5b6c76;border-collapse: collapse;">=20
<!-- Free html content START -->=20
<div class=3D"mktoText" id=3D"freeHTMLContent063a71c0-be16-4df3-bd41-503711=
b2a96f">=20
<p style=3D"text-align: left;"><span style=3D"color: #000000;">The informat=
ion provided in this email should not be considered legal or accounting adv=
ice, and it should not substitute for legal, accounting, and other professi=
onal advice where the facts and circumstances warrant.</span></p>=20
</div>=20
<!-- Free html content END --></td>=20
</tr>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:0px;font-size:0px;" height=3D"0px">&nbsp;</td>=20
</tr>=20
</tbody>=20
</table>=20
</center> </td>=20
</tr>=20
</tbody>=20
</table>
<table class=3D"mktoModule m_social" id=3D"pxSocial" idstyle=3D"-webkit-tex=
t-size-adjust: 100%; -ms-text-size-adjust: 100%; mso-table-lspace: 0pt; mso=
-table-rspace: 0pt; border-spacing: 0; border-collapse: collapse;" align=3D=
"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%">=
=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;backgr=
ound-color:#5DBAE9;" bgcolor=3D"#5DBAE9" valign=3D"top">=20
<center>=20
<table class=3D"table600" style=3D"-webkit-text-size-adjust: 100%; -ms-text=
-size-adjust: 100%; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-sp=
acing: 0; border-collapse: collapse; margin-top: 0; margin-right: auto; mar=
gin-bottom: 0; margin-left: auto;" border=3D"0" cellpadding=3D"0" cellspaci=
ng=3D"0" width=3D"600">=20
<tbody>=20
<tr>=20
<td style=3D"-webkit-text-size-adjust: 100%;-ms-text-size-adjust: 100%;mso-=
table-lspace: 0pt;mso-table-rspace: 0pt;word-break: break-word;-webkit-hyph=
ens: none;-moz-hyphens: none;hyphens: none;border-collapse: collapse;line-h=
eight:40px;font-size:40px;" height=3D"40px">&nbsp;</td>=20
</tr>=20
<tr>=20
<td class=3D"secondary-font text" style=3D"-moz-hyphens: none;-webkit-text-=
size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace: 0pt;word-break: b=
reak-word;-webkit-hyphens: none;-ms-text-size-adjust: 100%;hyphens: none;fo=
nt-family:Arial, Helvetica,=20
sans-serif;font-size: 14px;line-height: 23px;color: #5b6c76;border-collapse=
: collapse;">=20
<!-- Social icons START -->=20
<table class=3D"table600" align=3D"left" style=3D"-webkit-text-size-adjust:=
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 0pt; border-spacing: 0; border-collapse: collapse; margin-top: 0; margin-r=
ight: auto; margin-bottom: 0; margin-left: auto;" border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0">=20
<tbody>=20
<tr>=20
<td valign=3D"middle" class=3D"secondary-font text" style=3D"-moz-hyphens: =
none;-webkit-text-size-adjust: 100%;mso-table-lspace: 0pt;mso-table-rspace:=
 0pt;word-break: break-word;-webkit-hyphens: none;-ms-text-size-adjust: 100=
%;hyphens: none;font-family:Arial, Helvetica, sans-serif;font-size:=20
12px;line-height: 24px;color: #5b6c76;border-collapse: collapse; padding: 2=
px 20px 2px 0px"> <p style=3D"color: #FFFFFF;">Let's Connect =C2=BB</p> </t=
d>=20
<td style=3D"padding: 2px;-moz-hyphens: none;-webkit-text-size-adjust: 100%=
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