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Date: Thu, 22 Mar 2018 06:16:03 -0400 (EDT)
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    Making Sure You Are Ready When the IRS Rules ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Making Sure You Are Ready
When the IRS Rules
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
I hope those readers who like corny jokes appreciate the email subject line. And
 to those of you who are groaning, I apologize.
The Situation: One of the areas that folks handling expense reimbursements have 
the most aggravation with staff is around the whole issue of documentation. The 
IRS has very strict requirements around this issue. And things are about to get 
even more difficult. While we are still waiting for the IRS to spell out the new
 rules regarding the deductibility of certain expenses, one thing is certain. Dealing
with employee complaints about documentation of business entertainment and meetings
is not going to get easier.
What You Need to Do: Careful and precise documentation is going to be more important
than ever going forward. Companies will no longer be able to deduct entertainment
expenses from the corporate tax return. The rules around business meals are not 
crystal clear. While we wait for the final instructions from the IRS, it is imperative
that you get all the required information so when the rules are published, your 
tax accountants will be able to make the necessary determinations.
When Will the IRS Act: That's the million-dollar question. Our guess, and that's
 all it is, is that the IRS has more pressing issues related to tax reform and is
addressing them now. We don't expect any guidance for the next few months. So, keep
good records. With a little luck, final guidelines will be published before tax 
returns are filed in March 2019.
Tip:The requirement of documenting the business purpose of the meeting is more important
than ever. Don't let your employees who entertain for business slouch on this item.
While completing the tax return is not something that our readers normally do for
their organizations, understanding what's happening will help you make sure you 
collect the documentation the tax preparers need.
Resource: In addition to reviewing the rules to ensure compliance with IRS regulations,
we'll discuss what you should be doing to prepare and why during the April 12th 
webinar on T&E Best Practices to Ensure Compliance with IRS Regs. We'll also arm
 you with the information you need to respond to travelers who are less than happy
about any increased documentation you might now require. You can get additional 
information about this session or purchase it here [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDgHWD7kSJEQ_vCx5dPHEFmXPnqPEWh7cTogNuuI80aW0nzHjqlasEl4ukDctSenbzKFfZlcvRZl_iFt2kccRFFXKxVd-uYQ8zC8sKiKpW7lpnA6XOpPZsNhMZVp3hCYMcRtRtj1Gi5e-5Dl3GFGaxGE=&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==].
It is included with webinar pass [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDgPyQgiFFuj9E5O_8ED_0oeVwZeirLreZdr2uOyCo6WTESSUk7Gy5v7aY7D0ZSd9kdu7wneH-40XL3uHly0wVWuTw9nw_hvUTEm9L31wdvcJB2L82Ul5vDxxdyDapm_95S63SuPBn4RO26GLxzHtmyA=&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==]
and platinum [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDih1ZbSdwFOlmDX6owzYdrOOXcuFtlekqcBsu1TaaA8aUOLLdALfwUJ0nHieVU8TzOsuhYMajER3baMngz7R3K7Eb5L0p9EsiZd-iN8g9VhTcey25qsSxf63U6kiiUY0q5FBA5rWi8lM&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==]
memberships
Reminder: For March Madness specials, read details here [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDqO1N_ibEVqWAmLHDrzqtfyD4PmtEFpIvOojy3v1o0S0PtdPKrFEGFEL_vNhbFMdo9pfY47Cj-uJjCqgelTxFy1F2UXl8k6mQDTNldSPDnNb4VZBB_fX-LsLMt1vyYlDGMJApXJdzzp1ZLJYvMiQQT3Wpd2sJ5ReVQxtUBTEqObbQ2253W75m3CEmykrTF2_tg==&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==].
Upcoming AP Now Webinars (  webinar [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDgPyQgiFFuj9E5O_8ED_0oeVwZeirLreZdr2uOyCo6WTESSUk7Gy5v7aY7D0ZSd9kdu7wneH-40XL3uHly0wVWuTw9nw_hvUTEm9L31wdvcJB2L82Ul5vDxxdyDapm_95S63SuPBn4RO26GLxzHtmyA=&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDlNxhvOj_zZnu9e1M0NTOgqzjT9I7l0092i3MTHoiweeui4GSzKR-nODZMWnF9l9lw6YeP6QbcGXFkqpXnD1sLkjlaF1tAqeLkN9nRld-ZTWP1z73Dt9y3Rd0VT3MqV8V0zsxm6eJez5&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==]memberships.)

* P-card Best Practices for AP [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDhvsTM2iHgQdyQF6K1Ab__TpT36GAoZr4U2HQZCWvyspm2MSZOoA4VSW5Oovo8ZRj5iim8I4yCiqeGsOaIopINZTwMZqOC-89hM0wBfmyEY0EV0ZIva5EgaU5PgOOsfoS2fZ2qxbIeJatf9fE-fHzxU=&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==]
March 22
* Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDgHWD7kSJEQ_vCx5dPHEFmXPnqPEWh7cTogNuuI80aW0nzHjqlasEl4ukDctSenbzKFfZlcvRZl_iFt2kccRFFXKxVd-uYQ8zC8sKiKpW7lpnA6XOpPZsNhMZVp3hCYMcRtRtj1Gi5e-5Dl3GFGaxGE=&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==]
to Ensure IRS Compliance April 12
*
Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDuTmeAFb1uNni3zVkHxUHhqsQ6GUVxaCeHymmDd4JXfkXZyo4BxxOMvFv-TwKTwvWiF7uF23rjBcdstYGQ6lG4V2Z2HXXLV2lJxQ3kWiCj4mZU7KgHHGVZC01swTE41FYDIVjSpumJQ24Q0s74V67Mo=&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==]
April 19
*
Qt. Developing Issues webinar on Current Practices May 8
*
An Internal Controls Master Plan for Accounts Payable [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDjSLqdw0G6xE_WFxkwf5mjrx4Mm86ZTAsa6dbY-VTB2zgpLo5QX2YAKqbnbGC2iN0FAeYO-yeba1yxliBhBvqOIbPIRmhQAh9sy6sEPrGTtS7gi2HLLYSEf1hweQgPbrxsVwFlbt0EtCwE9EHqW2y-k=&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==]
May 17
*
Travel & Entertainment Shenanigans: Games Employees Play and How to Stop Them [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDpmbozOmdj1D-bUBG4d0nVuEmWlsRyteHRsQjBSUsThWyb5_VWzrMXav26D8SYJgMlZQ3eFXVNWpoXjsBlSs1tSr7pmPMro_K9o8RQD4N44sl_H9_9BoFNwH11ewkbT6jkMqfXqvnN_GbWzbKqmpLGM=&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==]
on June 7
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDh9yseN4UIj3y_zo_7K62jyqoss_vOcLtZCP_YIDImmGb8G2j9zbu7xynd763ODxuExdYHszknQcRhARkrEUD3UtiXzaNA7VF6EarRIpKUUPb7C4j2GnxMOUtBLhJho6fGobKcKAqb1SrJ0X07VmpOCG7yroZ0eB6niXvRESeCi-WQslrDO9xNo=&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==].
Other Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDouV-WVThTg8RVDfqlTPIf-mSZhqX0IlHIaE-L8kkxOEE5KmKm9mMhR2mGlKwt_RW8wKOxjEQnxIHR5XkNo1uuCvXqg0o_-BgEJe_QdU5t6Nv-C2QJ8OqcjeoHJqA0dIWUes_xsvEkgoee5Pvp09IcA=&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==]-
a self-study with no ongoing CPE requirements. You can get the details about it 
here [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDouV-WVThTg8RVDfqlTPIf-mSZhqX0IlHIaE-L8kkxOEE5KmKm9mMhR2mGlKwt_RW8wKOxjEQnxIHR5XkNo1uuCvXqg0o_-BgEJe_QdU5t6Nv-C2QJ8OqcjeoHJqA0dIWUes_xsvEkgoee5Pvp09IcA=&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==].
Enroll your entire department; group rates available. Contact publisher@ap-now.com
for details.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Regards,
Mary Schaeffer
AP Now
Keeping up Just Got Easier:
AP Now Membership Options

* Newsletter [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDhKAVkn5oTN5fYUKNIDN7WMoN6cRZ68if-HaHDQAByA15dLPGScYHH-JUxiEW2KU1zaxQfKk0CI46830_gQF4N7hxLBWMxDbkOlG3BT2zpem0LNHV3yrqdDY0A4NpREW4Bf8UD14GocsCoskBAshr0FKWuirQtBQgj3m3Dkd5pfWmStTAeDkhR15FG-n6shZGA==&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==]
- Monthly 4-page quick read publication focused on emerging issues impacting the
 accounts payable and payment function. Subscription now also includes the March
 AP Best Practices webinar and the fall AP Recognition Week webinar.
* Basic [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDn2D0IflZU8ohNVvj9yfbofVJ1b3XCPB7Vni9cfAjQK3DV_7meECHzHnIE9NexaiCDTiJRZJ5qMsOpBZuupsqvWrISnKRy2JIrU4oC6sIqB9pUX_sdWZwzreKtfu976QQ4GlYMN0ci3xie5YVFqOygA=&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==]
- includes Newsletter as described above + 4 Developing Issues webinars
* Porta [http://r20.rs6.net/tn.jsp?f=001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDlNxhvOj_zZnu9e1M0NTOgqzjT9I7l0092i3MTHoiweeui4GSzKR-nODZMWnF9l9lw6YeP6QbcGXFkqpXnD1sLkjlaF1tAqeLkN9nRld-ZTWP1z73Dt9y3Rd0VT3MqV8V0zsxm6eJez5&c=_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw==&ch=4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ==]l
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l, Helvetica, sans-serif;"><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<div>
<div>
<div>
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<div>
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<div>
<div>
<div><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<h1 style=3D"background:white;"><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<div style=3D"margin:0in 0in 10pt;">
<div><span style=3D"line-height:115%;">
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<div style=3D"margin:0in 0in 10pt;">
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<div><span style=3D"line-height:115%;">
<div style=3D"font-weight:normal;margin-top:0px;font-style:normal;text-alig=
n:center;" align=3D"center">
<div>
<div>
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"font-weight:normal;margin-top:0px;font-style:normal;text-alig=
n:center;" align=3D"center"><span style=3D"line-height:115%;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"font-weight:normal;margin-top:0px;font-style:normal;text-alig=
n:center;" align=3D"center">
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">
<div>
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">
<div><span style=3D"font-family:Verdana, sans-serif;"><strong>
<div style=3D"margin:0in 0in 10pt;">
<div>
<div><span style=3D"background-color:white;line-height:115%;font-family:Ver=
dana, sans-serif;">
<div style=3D"margin-left:0in;line-height:normal;"><span style=3D"font-fami=
ly:Verdana, sans-serif;">
<div style=3D"margin:0in 0in 10pt;font-size:14pt;">
<div><span style=3D"font-family:Verdana, sans-serif;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"line-height:102%;text-align:center;" align=3D"center">
<div>
<div>
<div>
<div style=3D"color:#008887;"><span style=3D"background:white;line-height:1=
07%;">
<div>
<div>Making Sure You Are Ready <br/>When the IRS Rules</div>
</div>
</span></div>
</div>
</div>
</div>
</div>
</span></div>
</span></div>
</div>
<span style=3D"color:#006e6d;font-size:12pt;"> <span style=3D"line-height:1=
15%;font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-=
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ght:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;=
font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-fami=
ly:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-family:Verdan=
a,sans-serif;"> &nbsp; &nbsp;&nbsp;<img height=3D"147" vspace=3D"5" border=
=3D"0" name=3D"ACCOUNT.IMAGE.37" hspace=3D"5" width=3D"300" src=3D"http://f=
iles.constantcontact.com/4c102576001/da26d5db-e7e5-4a0c-886a-10eb62a72d86.j=
pg"> &nbsp;<div style=3D"font-weight:normal;font-family:Times-New-Roman;mar=
gin-top:0px;font-style:normal;text-align:center;" align=3D"center"><span st=
yle=3D"line-height:115%;font-family:Verdana,sans-serif;">&nbsp;</span></div=
></img></span> </span> </span> </span> </span> </span> </span> </span> </sp=
an> </span> </span> </span> </span> </span> </span> </span> </span> </span>=
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span> </span> </span> </span> </span></span></div>
</span></div>
</div>
</div>
</strong></span></div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</span></div>
</span></div>
</span></div>
</div>
</div>
</div>
</span></div>
</span></div>
</div>
</div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</span></div>
</span></h1>
</span></div>
</span></div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</span></div>
</span></div>
</td></tr></table>       =20
                <table style=3D"display:table;" border=3D"0" width=3D"100%"=
 cellpadding=3D"5" cellspacing=3D"0" id=3D"content_LETTER.BLOCK3"><tr><td s=
tyle=3D"color:#333333;font-size:10pt;font-family:Arial,Helvetica,sans-serif=
;" rowspan=3D"1" colspan=3D"1" align=3D"left">
<div style=3D"margin-top:0px;margin-bottom:0px;"><strong>Dear Kathleen</str=
ong></div>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"background-=
color:white;font-size:10pt;line-height:115%;font-family:Verdana, sans-serif=
;">
<div style=3D"margin:0in 0in 10pt;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">&nbsp;
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div>
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s-serif;">
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s-serif;">
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ht:115%;font-family:Verdana,sans-serif;">
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<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;">
<div style=3D"line-height:102%;font-family:Verdana, Geneva, Arial, Helvetic=
a, sans-serif;text-align:justify;">
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<div>I hope those readers who like corny jokes appreciate the email subject=
 line. And to those of you who are groaning, I apologize.</div>
<br/></div>
<div><span style=3D"color:#00b0f0;"><b>The Situation</b></span><span style=
=3D"font-size:10pt;font-family:Verdana, sans-serif;">: One of the areas tha=
t folks handling expense reimbursements have the most aggravation with staf=
f is around the whole issue of documentation. The IRS has very strict requi=
rements around this issue. And things are about to get even more difficult.=
 While we are still waiting for the IRS to spell out the new rules regardin=
g the deductibility of certain expenses, one thing is certain. Dealing with=
 employee complaints about documentation of business entertainment and meet=
ings is not going to get easier.</span></div>
<div style=3D"margin-left:0in;"><span style=3D"font-size:10.0pt;line-height=
:115%;font-family:'Verdana',sans-serif;">
<br/><div><span style=3D"color:#cc00cc;"><b>What You Need to Do</b></span>:=
 Careful and precise documentation is going to be more important than ever =
going forward. Companies will no longer be able to deduct entertainment exp=
enses from the corporate tax return. The rules around business meals are no=
t crystal clear. While we wait for the final instructions from the IRS, it =
is imperative that you get all the required information so when the rules a=
re published, your tax accountants will be able to make the necessary deter=
minations.</div><br/></span></div>
<div style=3D"margin-left:0in;"><span style=3D"font-size:10.0pt;line-height=
:115%;font-family:'Verdana',sans-serif;">
<div><span style=3D"color:#2e75b6;"><b>When Will the IRS Act</b></span><spa=
n style=3D"color:#2e75b6;">: </span>That's the million-dollar question. Our=
 guess, and that's all it is, is that the IRS has more pressing issues rela=
ted to tax reform and is addressing them now. We don't expect any guidance =
for the next few months. So, keep good records. With a little luck, final g=
uidelines will be published before tax returns are filed in March 2019.</di=
v>
<div style=3D"margin-left:0in;"><span style=3D"color:#7030a0;font-size:10.0=
pt;font-family:'Verdana',sans-serif;"><b><br/></b></span></div>
<div style=3D"margin-left:0in;"><span style=3D"color:#7030a0;font-size:10.0=
pt;font-family:'Verdana',sans-serif;"><b>Tip:</b></span><span style=3D"colo=
r:black;font-size:10.0pt;font-family:'Verdana',sans-serif;">The requirement=
 of documenting the business purpose of the meeting is more important than =
ever. Don't let your employees who entertain for business slouch on this it=
em. While completing the tax return is not something that our readers norma=
lly do for their organizations, understanding what's happening will help yo=
u make sure you collect the documentation the tax preparers need. </span></=
div>
<div style=3D"margin-left:0in;"><span style=3D"color:#00b050;font-size:10.0=
pt;font-family:'Verdana',sans-serif;"><b>&nbsp;</b></span></div>
<div style=3D"margin-left:0in;"><span style=3D"color:#00b050;font-size:10.0=
pt;font-family:'Verdana',sans-serif;"><b>Resource</b></span><span style=3D"=
font-size:10.0pt;font-family:'Verdana',sans-serif;">: In addition to review=
ing the rules to ensure compliance with IRS regulations, we'll discuss what=
 you should be doing to prepare and why during the </span><span style=3D"co=
lor:#333333;background:white;font-size:10.0pt;font-family:'Verdana',sans-se=
rif;">April 12<sup>th</sup> webinar on T&E Best Practices to Ensure Complia=
nce with IRS Regs. We'll also arm you with the information you need to resp=
ond to travelers who are less than happy about any increased documentation =
you might now require. </span><span style=3D"font-size:10.0pt;font-family:'=
Verdana',sans-serif;">You can get additional information about this session=
 or purchase it </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?=
f=3D001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDgHWD7kSJEQ_vCx5=
dPHEFmXPnqPEWh7cTogNuuI80aW0nzHjqlasEl4ukDctSenbzKFfZlcvRZl_iFt2kccRFFXKxVd=
-uYQ8zC8sKiKpW7lpnA6XOpPZsNhMZVp3hCYMcRtRtj1Gi5e-5Dl3GFGaxGE=3D&c=3D_pyAaUk=
vvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw=3D=3D&ch=3D4HTXKANflAauGEDP=
HCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ=3D=3D" alt=3D"http://www.ap-now.com/=
products/item25.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;font=
-family:'Verdana',sans-serif;">here</span></a><span style=3D"font-size:10.0=
pt;font-family:'Verdana',sans-serif;">. It is included with </span><a shape=
=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001uaWpIwDGqEch5HB8C9lsUtrG=
SGILZkKXQGumOLwMqxuyGmxtZU6FDgPyQgiFFuj9E5O_8ED_0oeVwZeirLreZdr2uOyCo6WTESS=
Uk7Gy5v7aY7D0ZSd9kdu7wneH-40XL3uHly0wVWuTw9nw_hvUTEm9L31wdvcJB2L82Ul5vDxxdy=
Dapm_95S63SuPBn4RO26GLxzHtmyA=3D&c=3D_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1Q=
bpSF8ZaQDfCDgIlw=3D=3D&ch=3D4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvD=
QbrwagQ=3D=3D" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"=
_blank"><span style=3D"font-size:10.0pt;font-family:'Verdana',sans-serif;">=
webinar pass</span></a><span style=3D"font-size:10.0pt;font-family:'Verdana=
',sans-serif;"> and </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.=
jsp?f=3D001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDih1ZbSdwFOl=
mDX6owzYdrOOXcuFtlekqcBsu1TaaA8aUOLLdALfwUJ0nHieVU8TzOsuhYMajER3baMngz7R3K7=
Eb5L0p9EsiZd-iN8g9VhTcey25qsSxf63U6kiiUY0q5FBA5rWi8lM&c=3D_pyAaUkvvWyuu4MLs=
jeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw=3D=3D&ch=3D4HTXKANflAauGEDPHCsC3nAgIh=
2i8FNXNeXlSYG5h7QAQvDQbrwagQ=3D=3D" alt=3D"http://www.ap-now.com/public/5.c=
fm" target=3D"_blank"><span style=3D"font-size:10.0pt;font-family:'Verdana'=
,sans-serif;">platinum</span></a><span style=3D"font-size:10.0pt;font-famil=
y:'Verdana',sans-serif;"> memberships</span></div>
<br/></span></div>
<br/></div>
<div><span style=3D"background:white;line-height:107%;">
<div style=3D"line-height:120%;"><b>Reminder</b>: F<span style=3D"font-size=
:10pt;">or March Madness specials, read details </span><a style=3D"font-siz=
e:10pt;" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001uaWpIwDGqE=
ch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDqO1N_ibEVqWAmLHDrzqtfyD4PmtEFpIv=
Oojy3v1o0S0PtdPKrFEGFEL_vNhbFMdo9pfY47Cj-uJjCqgelTxFy1F2UXl8k6mQDTNldSPDnNb=
4VZBB_fX-LsLMt1vyYlDGMJApXJdzzp1ZLJYvMiQQT3Wpd2sJ5ReVQxtUBTEqObbQ2253W75m3C=
EmykrTF2_tg=3D=3D&c=3D_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIl=
w=3D=3D&ch=3D4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ=3D=3D" =
alt=3D"http://www.ap-now.com/public/March-Madness-Comes-to-Accounts-Payable=
.cfm" target=3D"_blank">here</a><span style=3D"font-size:10pt;">.</span></d=
iv>
</span></div>
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</span></div>
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<span style=3D"color:#00b0f0;font-size:10pt;line-height:115%;font-family:Ve=
rdana, sans-serif;"><b><b>
<div style=3D"display:inline !important;"><span style=3D"color:#222222;font=
-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"display:inline !important;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div>
<div><span style=3D"color:#cc00cc;font-size:10pt;line-height:115%;font-fami=
ly:Verdana, sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"color:#f113f1;">
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;"><b><b><b>
<div style=3D"display:inline !important;"><span style=3D"color:#222222;font=
-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;display:inline !important;font=
-family:Times-New-Roman;margin-top:0px;">
<div style=3D"font-weight:normal;display:inline !important;margin-top:0px;"=
><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;"><b><b>
<div style=3D"margin:0in 0in 0pt;display:inline !important;line-height:norm=
al;">
<div style=3D"font-weight:normal;display:inline !important;margin-top:0px;"=
><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;"><b><strong style=3D"color:#0067ce;font-size:10pt;">Upcoming AP Now We=
binars</strong> (  <span style=3D"font-size:10pt;line-height:115%;"> <span =
style=3D"color:#0067ce;font-size:10pt;"><span style=3D"font-size:10pt;line-=
height:115%;"><strong><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDgPyQgiFFuj9E5O_8=
ED_0oeVwZeirLreZdr2uOyCo6WTESSUk7Gy5v7aY7D0ZSd9kdu7wneH-40XL3uHly0wVWuTw9nw=
_hvUTEm9L31wdvcJB2L82Ul5vDxxdyDapm_95S63SuPBn4RO26GLxzHtmyA=3D&c=3D_pyAaUkv=
vWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw=3D=3D&ch=3D4HTXKANflAauGEDPH=
CsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ=3D=3D" alt=3D"http://www.ap-now.com/p=
roducts/item10.cfm" target=3D"_blank">webinar</a> and <a shape=3D"rect" hre=
f=3D"http://r20.rs6.net/tn.jsp?f=3D001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumO=
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F9l9lw6YeP6QbcGXFkqpXnD1sLkjlaF1tAqeLkN9nRld-ZTWP1z73Dt9y3Rd0VT3MqV8V0zsxm6=
eJez5&c=3D_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw=3D=3D&ch=
=3D4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ=3D=3D" alt=3D"htt=
ps://www.ap-now.com/public/5.cfm" target=3D"_blank">platinum </a></strong><=
/span><span style=3D"color:black;font-size:10pt;line-height:115%;">membersh=
ips</span><strong><span style=3D"color:black;font-size:10pt;line-height:115=
%;">.</span><span style=3D"font-size:10pt;line-height:115%;">)</span></stro=
ng></span></span></b></span></div>
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</b></b></span></div>
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</span></div>
</b></b></b></span></div>
</div>
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</span></div>
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</span></div>
</div>
</div>
</span></div>
<span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-ser=
if;">
<ul><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><span style=3D"font-size:10pt;line-he=
ight:115%;font-family:Verdana,sans-serif;"><a shape=3D"rect" href=3D"http:/=
/r20.rs6.net/tn.jsp?f=3D001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxt=
ZU6FDhvsTM2iHgQdyQF6K1Ab__TpT36GAoZr4U2HQZCWvyspm2MSZOoA4VSW5Oovo8ZRj5iim8I=
4yCiqeGsOaIopINZTwMZqOC-89hM0wBfmyEY0EV0ZIva5EgaU5PgOOsfoS2fZ2qxbIeJatf9fE-=
fHzxU=3D&c=3D_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw=3D=3D&c=
h=3D4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ=3D=3D" alt=3D"ht=
tp://www.ap-now.com/products/item65.cfm" target=3D"_blank">P-card Best Prac=
tices for AP</a> March 22</span> </span></li><li style=3D"color:#333333;"><=
span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-seri=
f;"><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans=
-serif;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001uaWpIwD=
GqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDgHWD7kSJEQ_vCx5dPHEFmXPnqPEWh=
7cTogNuuI80aW0nzHjqlasEl4ukDctSenbzKFfZlcvRZl_iFt2kccRFFXKxVd-uYQ8zC8sKiKpW=
7lpnA6XOpPZsNhMZVp3hCYMcRtRtj1Gi5e-5Dl3GFGaxGE=3D&c=3D_pyAaUkvvWyuu4MLsjeBh=
W0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw=3D=3D&ch=3D4HTXKANflAauGEDPHCsC3nAgIh2i8F=
NXNeXlSYG5h7QAQvDQbrwagQ=3D=3D" alt=3D"http://www.ap-now.com/products/item2=
5.cfm" target=3D"_blank">Travel & Entertainment Best Practices</a> to Ensur=
e IRS Compliance April 12</span> </span></li><li style=3D"color:#333333;"><=
span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-seri=
f;"> <span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div><a style=3D"color:rgb(0, 0, 238);" shape=3D"rect" href=3D"http://r20.r=
s6.net/tn.jsp?f=3D001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDu=
TmeAFb1uNni3zVkHxUHhqsQ6GUVxaCeHymmDd4JXfkXZyo4BxxOMvFv-TwKTwvWiF7uF23rjBcd=
stYGQ6lG4V2Z2HXXLV2lJxQ3kWiCj4mZU7KgHHGVZC01swTE41FYDIVjSpumJQ24Q0s74V67Mo=
=3D&c=3D_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw=3D=3D&ch=3D4=
HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ=3D=3D" alt=3D"http://=
www.ap-now.com/products/item37.cfm" target=3D"_blank">Electronic Payment Fr=
aud Prevention Best Practices</a> April 19</div>
</span></span></li><li style=3D"color:#333333;"><span style=3D"font-size:10=
pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Verdana, Geneva, A=
rial, Helvetica, sans-serif;margin-top:0px;font-style:normal;text-align:lef=
t;">Qt. Developing Issues webinar on Current Practices May 8&nbsp;</div>
</span></li><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Verdana, Geneva, A=
rial, Helvetica, sans-serif;margin-top:0px;font-style:normal;text-align:lef=
t;"><a style=3D"color:rgb(0, 0, 238);" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDjSLqdw0G6xE_WFxk=
wf5mjrx4Mm86ZTAsa6dbY-VTB2zgpLo5QX2YAKqbnbGC2iN0FAeYO-yeba1yxliBhBvqOIbPIRm=
hQAh9sy6sEPrGTtS7gi2HLLYSEf1hweQgPbrxsVwFlbt0EtCwE9EHqW2y-k=3D&c=3D_pyAaUkv=
vWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw=3D=3D&ch=3D4HTXKANflAauGEDPH=
CsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ=3D=3D" shape=3D"rect" alt=3D"http://w=
ww.ap-now.com/products/item42.cfm" target=3D"_blank">An Internal Controls M=
aster Plan for Accounts Payable</a> May 17</div>
</span></li><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Verdana, Geneva, A=
rial, Helvetica, sans-serif;margin-top:0px;font-style:normal;text-align:lef=
t;"><a href=3D"http://r20.rs6.net/tn.jsp?f=3D001uaWpIwDGqEch5HB8C9lsUtrGSGI=
LZkKXQGumOLwMqxuyGmxtZU6FDpmbozOmdj1D-bUBG4d0nVuEmWlsRyteHRsQjBSUsThWyb5_VW=
zrMXav26D8SYJgMlZQ3eFXVNWpoXjsBlSs1tSr7pmPMro_K9o8RQD4N44sl_H9_9BoFNwH11ewk=
bT6jkMqfXqvnN_GbWzbKqmpLGM=3D&c=3D_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpS=
F8ZaQDfCDgIlw=3D=3D&ch=3D4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbr=
wagQ=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item40.cfm=
" target=3D"_blank" title=3D"Travel & Entertainment Shenanigans: Games Empl=
oyees Play and How to Stop Them">Travel & Entertainment Shenanigans: Games =
Employees Play and How to Stop Them</a> on June 7</div>
</span></li></ul>
<div style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:115=
%;font-family:Verdana,sans-serif;">
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"><span style=3D"font-s=
ize:10pt;line-height:115%;font-family:Verdana,sans-serif;">See the rest of =
the upcoming schedule for 2018 <a shape=3D"rect" href=3D"http://r20.rs6.net=
/tn.jsp?f=3D001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDh9yseN4=
UIj3y_zo_7K62jyqoss_vOcLtZCP_YIDImmGb8G2j9zbu7xynd763ODxuExdYHszknQcRhARkrE=
UD3UtiXzaNA7VF6EarRIpKUUPb7C4j2GnxMOUtBLhJho6fGobKcKAqb1SrJ0X07VmpOCG7yroZ0=
eB6niXvRESeCi-WQslrDO9xNo=3D&c=3D_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF=
8ZaQDfCDgIlw=3D=3D&ch=3D4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrw=
agQ=3D=3D" alt=3D"http://www.ap-now.com/public/Accounts-Payable-Webinar-Sch=
edule-2018.cfm" target=3D"_blank">here</a></span><span style=3D"font-size:1=
0pt;">.</span> </span></div>
</span></div>
</span>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:#e614=
c6;font-size:10pt;font-family:Verdana,sans-serif;"><b>&nbsp;</b></span></di=
v>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:#e614=
c6;font-size:10pt;font-family:Verdana,sans-serif;"><b>Other&nbsp;Programs</=
b></span> &nbsp;</div>
<ul><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><strong><a style=3D"color:blue;text-d=
ecoration:underline;" track=3D"on" shape=3D"rect" href=3D"http://r20.rs6.ne=
t/tn.jsp?f=3D001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDouV-WV=
ThTg8RVDfqlTPIf-mSZhqX0IlHIaE-L8kkxOEE5KmKm9mMhR2mGlKwt_RW8wKOxjEQnxIHR5XkN=
o1uuCvXqg0o_-BgEJe_QdU5t6Nv-C2QJ8OqcjeoHJqA0dIWUes_xsvEkgoee5Pvp09IcA=3D&c=
=3D_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw=3D=3D&ch=3D4HTXKA=
NflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ=3D=3D" linktype=3D"1" alt=
=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">Accounts P=
ayable Best Practice Certificate Program </a></strong>- a self-study with n=
o ongoing CPE requirements. </span>You can get the details about it <a styl=
e=3D"font-size:10pt;font-family:Verdana, sans-serif;" shape=3D"rect" href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOL=
wMqxuyGmxtZU6FDouV-WVThTg8RVDfqlTPIf-mSZhqX0IlHIaE-L8kkxOEE5KmKm9mMhR2mGlKw=
t_RW8wKOxjEQnxIHR5XkNo1uuCvXqg0o_-BgEJe_QdU5t6Nv-C2QJ8OqcjeoHJqA0dIWUes_xsv=
Ekgoee5Pvp09IcA=3D&c=3D_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgI=
lw=3D=3D&ch=3D4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ=3D=3D"=
 alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">here</=
a><span style=3D"color:black;font-size:10pt;font-family:Verdana, sans-serif=
;">. </span><em style=3D"color:black;font-size:10pt;font-family:Verdana, sa=
ns-serif;">Enroll your entire department</em>; group rates available. Conta=
ct publisher@ap-now.com for details.</li></ul>
</td></tr></table>       =20
                =20
                <table class=3D"BlockMargin" style=3D"display:table;margin-=
top:6px;" border=3D"0" width=3D"100%" cellpadding=3D"5" cellspacing=3D"0" i=
d=3D"content_LETTER.BLOCK4"><tr><td class=3D"MainText" style=3D"color:#8989=
49;font-size:10pt;font-family:Arial,Helvetica,sans-serif;" rowspan=3D"1" co=
lspan=3D"1" align=3D"left">
<div><span style=3D"color:#333333;">Regards,</span> <br/></div>
<div style=3D"color:#004db4;"><span style=3D"font-family:Comic Sans MS,Verd=
ana,Helvetica,sans-serif;"><em>Mary Schaeffer</em></span><br/></div>
<div style=3D"color:#004db4;">
<div style=3D"font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;">AP No=
w</div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#006666;"><b>Keeping up Just Got Easier</b></span><spa=
n>:</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#993366;">AP Now Membership Options</span></div>
<ul><li style=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-famil=
y:'Arial','sans-serif';"><strong><a style=3D"color:blue;text-decoration:und=
erline;" track=3D"on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D=
001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDhKAVkn5oTN5fYUKNIDN=
7WMoN6cRZ68if-HaHDQAByA15dLPGScYHH-JUxiEW2KU1zaxQfKk0CI46830_gQF4N7hxLBWMxD=
bkOlG3BT2zpem0LNHV3yrqdDY0A4NpREW4Bf8UD14GocsCoskBAshr0FKWuirQtBQgj3m3Dkd5p=
fWmStTAeDkhR15FG-n6shZGA=3D=3D&c=3D_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1Qbp=
SF8ZaQDfCDgIlw=3D=3D&ch=3D4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQb=
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yable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a>&nbsp;</=
strong></span>- <span style=3D"color:#000000;font-size:10pt;font-family:Ari=
al, sans-serif;">Monthly 4-page quick read publication focused on emerging =
issues impacting the accounts payable and payment function. Subscription no=
w also includes the March AP Best Practices webinar and the fall AP Recogni=
tion Week webinar</span><span style=3D"font-size:10pt;font-family:Arial, sa=
ns-serif;">.</span></li><li style=3D"color:#004db4;"><span style=3D"font-si=
ze:10.0pt;font-family:'Arial','sans-serif';"><strong><a style=3D"color:blue=
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Dn2D0IflZU8ohNVvj9yfbofVJ1b3XCPB7Vni9cfAjQK3DV_7meECHzHnIE9NexaiCDTiJRZJ5qM=
sOpBZuupsqvWrISnKRy2JIrU4oC6sIqB9pUX_sdWZwzreKtfu976QQ4GlYMN0ci3xie5YVFqOyg=
A=3D&c=3D_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw=3D=3D&ch=3D=
4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ=3D=3D" linktype=3D"1=
" alt=3D"http://www.ap-now.com/products/item58.cfm" target=3D"_blank">Basic=
</a>&nbsp;</strong></span>- <span style=3D"color:#000000;">includes Newslet=
ter as described above + 4 Developing Issues webinars</span></li><li style=
=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sa=
ns-serif';"><b><a style=3D"color:blue;text-decoration:underline;" track=3D"=
on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001uaWpIwDGqEch5HB=
8C9lsUtrGSGILZkKXQGumOLwMqxuyGmxtZU6FDlNxhvOj_zZnu9e1M0NTOgqzjT9I7l0092i3MT=
Hoiweeui4GSzKR-nODZMWnF9l9lw6YeP6QbcGXFkqpXnD1sLkjlaF1tAqeLkN9nRld-ZTWP1z73=
Dt9y3Rd0VT3MqV8V0zsxm6eJez5&c=3D_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8=
ZaQDfCDgIlw=3D=3D&ch=3D4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwa=
gQ=3D=3D" linktype=3D"1" alt=3D"https://www.ap-now.com/public/5.cfm" target=
=3D"_blank">Porta</a>l </b></span><span style=3D"font-size:10.0pt;font-fami=
ly:'Arial','sans-serif';">- <span style=3D"color:#000000;">Newsletter (as d=
escribed above)+ access to database filled with articles, tips and diagnost=
ic checklists &nbsp;</span></span></li><li style=3D"color:#004db4;"><span s=
tyle=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><b><a shape=3D"=
rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001uaWpIwDGqEch5HB8C9lsUtrGSGIL=
ZkKXQGumOLwMqxuyGmxtZU6FDgPyQgiFFuj9E5O_8ED_0oeVwZeirLreZdr2uOyCo6WTESSUk7G=
y5v7aY7D0ZSd9kdu7wneH-40XL3uHly0wVWuTw9nw_hvUTEm9L31wdvcJB2L82Ul5vDxxdyDapm=
_95S63SuPBn4RO26GLxzHtmyA=3D&c=3D_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF=
8ZaQDfCDgIlw=3D=3D&ch=3D4HTXKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrw=
agQ=3D=3D" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_bla=
nk"><span style=3D"color:blue;">Annual Webinar Pass</span></a> </b></span><=
span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';">- <span s=
tyle=3D"color:#000000;">All AP Now's one-hour webinars (2 per month except =
January when there's only one) </span></span></li><li style=3D"color:#004db=
4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><str=
ong><a style=3D"color:blue;text-decoration:underline;" track=3D"on" href=3D=
"http://r20.rs6.net/tn.jsp?f=3D001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMq=
xuyGmxtZU6FDih1ZbSdwFOlmDX6owzYdrOOXcuFtlekqcBsu1TaaA8aUOLLdALfwUJ0nHieVU8T=
zOsuhYMajER3baMngz7R3K7Eb5L0p9EsiZd-iN8g9VhTcey25qsSxf63U6kiiUY0q5FBA5rWi8l=
M&c=3D_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw=3D=3D&ch=3D4HT=
XKANflAauGEDPHCsC3nAgIh2i8FNXNeXlSYG5h7QAQvDQbrwagQ=3D=3D" shape=3D"rect" l=
inktype=3D"1" alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_blank">=
Anytime Viewing Pass</a>&nbsp;</strong></span>&nbsp;2<span style=3D"color:#=
000000;">5&nbsp; one-hour webcasts available for viewing at your convenienc=
e</span></li><li style=3D"color:#004db4;"><strong><span style=3D"font-size:=
10pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;"><a style=3D"col=
or:blue;text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"htt=
p://r20.rs6.net/tn.jsp?f=3D001uaWpIwDGqEch5HB8C9lsUtrGSGILZkKXQGumOLwMqxuyG=
mxtZU6FDlNxhvOj_zZnu9e1M0NTOgqzjT9I7l0092i3MTHoiweeui4GSzKR-nODZMWnF9l9lw6Y=
eP6QbcGXFkqpXnD1sLkjlaF1tAqeLkN9nRld-ZTWP1z73Dt9y3Rd0VT3MqV8V0zsxm6eJez5&c=
=3D_pyAaUkvvWyuu4MLsjeBhW0zMVEfqZAJKodR1QbpSF8ZaQDfCDgIlw=3D=3D&ch=3D4HTXKA=
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pan></strong>- <span style=3D"color:#000000;">Newsletter + portal + Webinar=
 Pass and more&nbsp;</span>Plus Anytime Viewing Pass</li></ul>
<div>
<div style=3D"text-align:center;" align=3D"center">
<div><span style=3D"color:#000000;">
<div style=3D"text-align:left;" align=3D"left">P.S.&nbsp;<a href=3D"http://=
ui.constantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D1130244890388&ea=
=3Dkathleen%40transocean.com" shape=3D"rect" target=3D"_blank">Please feel =
free to forward this to any colleagues or friends who work in or are respon=
sible for the accounts payable function. We appreciate your doing so.</a>&n=
bsp;</div>
&nbsp;
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:black;f=
ont-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><br/>=
P.P.S. If you need to contact us, please do not reply to this.&nbsp; Please=
 write us instead at</span><span style=3D"color:#004db4;font-size:10.0pt;li=
ne-height:115%;font-family:'Verdana','sans-serif';"> <a shape=3D"rect" href=
=3D"mailto:publisher@ap-now.com" target=3D"_blank">publisher@ap-now.com</a>=
&nbsp;</span></div>
&nbsp;</span></div>
<span style=3D"font-size:10pt;line-height:115%;"><span style=3D"color:#0000=
00;font-family:Verdana,Geneva,Arial,Helvetica,Sans-serif;">&nbsp;</span> </=
span><br/><a style=3D"font-size:16pt;" shape=3D"rect" href=3D"http://ui.con=
stantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D1130244890388&ea=3Dkathl=
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