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Date: Fri, 15 Dec 2017 08:54:14 -0500 (EST)
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Subject: IRS 2018 Mileage Rate: It's Here
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    New IRS Mileage Rates for 2018 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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New IRS Mileage Rates for 2018
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
Beginning on Jan. 1, 2018, the optional standard mileage rates for the use of a 
car (also vans, pickups or panel trucks) will be:

* 54.5 cents for every mile of business travel driven, up 1 cent from the rate for
2017.
* 18 cents per mile driven for medical or moving purposes, up 1 cent from the rate
for 2017.
* 14 cents per mile driven in service of charitable organizations.
You can see the entire announcement from the IRS here [http://r20.rs6.net/tn.jsp?f=001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKUbOrmWNOTmPDERdwfSeCwgGLuy_PiLMAQbpyZquSnH6D1g_KhGFJgDPcXz_JaP5IFr0RiCsSPmyx2lYo-gFIPUe-KcuVSitEE30ImyxrHTBV51QmIswhEHxqrtMgt7RHMcVBK9GeCz1FiwFS9lKM2suZYXLU6H6HMq3prRk1z5M8-wH3Ms1JIA7uz8VlVWKntLBjWtVa9_7&c=3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg==&ch=dJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg==].
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What AP and Accounting Need to Know January 24
*
QT Brief: AI & RPA: What Every AP and Accounting Professional Needs to Know February
6
*
Sales and Use Tax Best Practices [http://r20.rs6.net/tn.jsp?f=001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKbmLxmPa4yyeZWehlpRH_e9WMoSHkS53SqSjh90yELNsa3SoQ-OKt6JVtxGcw_3ccMDQfFvm0h9iRcQdm4IpKDmi6XLSKpGVupr6PeLYmeL8fdEXwZ5qq8nDJUYSACkoi0GjGd-LqUri90UZ5fLcoCE=&c=3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg==&ch=dJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg==]
February 20
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Accounts Payable Best Practices [http://r20.rs6.net/tn.jsp?f=001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKeJQraGmpICT-2QuCinFr4HsLkAfko9fwdlRdnqfhAT2_CWX9QMOmo72ti9op906CTGlowQpfaJEuu0RNjm0ZILpKDSocdCqucm5_mv5n8ck3xONbL2e1iN_WyPiaxPCEpsIOi-y-0eXpIZ2_6aW1vU=&c=3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg==&ch=dJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg==]
March 13
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P-card Best Practices for AP [http://r20.rs6.net/tn.jsp?f=001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKXk9y3ltom7Iirqald4SHB9huvVr8H3dVSvuF9MKdtvRqXakS8dQQnPmFxgpqRP_fB7QdmfZ85TEIXrEtr9TISE0turkja_smoBcRJLiuTNNIQT8pg2yzxbEC93SWPfghYM6fsuDlNrFMTQo-qQrx8I=&c=3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg==&ch=dJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg==]
March 22
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Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKQ1ptA9HDjFH4i_l1Bc1t6kUJmHJAMKQc_UF3pY4tCa1U36MkUi-2qoKZZXMFkb00kDjsPHrjs_D9tUWKhKD9-BqgZyeAPNps2aUo_lqvjF5H2Z5N9zX3pKLCsA0coXMdHJbh46Z_27Kj4intQsveGU=&c=3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg==&ch=dJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg==]
to Ensure IRS Compliance April 12
*
Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKZYU95UwOBFm8f0-tYzISJrsM9K7-HzQD0xwq6PMk9Etsl94szYLcAyD2VGGNxJhf3laBXacNirbQwOOKXGHqs_IB6qUya7ijqSTVuGmX-77LBXI1QvN7XmQtTTZ6fymCFPfXz4Mvs3skNkwD7kRf8U=&c=3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg==&ch=dJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg==]
April 19
*
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKUOaHu94eFp8qcUBIi-MTCoOR58FlHfGdBtNyQ2HUWS3ku_e2A73MhOsGS4Oq8TMggAUVm9cFhIyJpQbi_dzIbxV9ZFiIEB7AxhVW7MoVUCYOoKhCo8UAyVtgY454XlwrrfrTpy07GTpkdDCKjSBD4Qfu51Ygmh4zgdJmbVtA-ekZX04YnHhbtE=&c=3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg==&ch=dJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg==].
Other Upcoming Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKVpsx7279FHtuPtDePx_q1tMA8lxjj5iLSG6sxklbkF661R_I6tO9hAxu6aBavH6wrTiJf37IXuP78YNgPeb2tjtKymJ1fW3NFE58T2XsNXqky2qeFNzVtjXiodyKdZ-KyOva11m4seLY8Lu7qGIeYY=&c=3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg==&ch=dJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg==]-
a self-study with no ongoing CPE requirements. You can get the details about it 
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~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Regards,
Mary Schaeffer
AP Now
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"font=
-family:Verdana,sans-serif;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
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-height:115%;font-family:Verdana,sans-serif;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
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oman;margin-top:0px;font-style:normal;text-align:center;" align=3D"center">=
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-height:115%;font-family:Verdana,sans-serif;">
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oman;margin-top:0px;font-style:normal;text-align:center;" align=3D"center">=
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-height:115%;font-family:Verdana,sans-serif;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center">&nbsp; &nbsp;&nbsp;=
<img height=3D"147" vspace=3D"5" border=3D"0" name=3D"ACCOUNT.IMAGE.37" hsp=
ace=3D"5" width=3D"300" src=3D"http://files.constantcontact.com/4c102576001=
/da26d5db-e7e5-4a0c-886a-10eb62a72d86.jpg"> &nbsp;</img></div>
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">&nbsp;</span></div>
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</td></tr></table>       =20
                <table style=3D"display:table;" border=3D"0" width=3D"100%"=
 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;</span></div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin:0in 0in 10pt;">
<div><span style=3D"font-size:10pt;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<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"color:#00b0=
f0;font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"> <b>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><b>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"margin:0in 0in 0pt;line-height:normal;">
<div style=3D"display:inline !important;"><span style=3D"color:#222222;font=
-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">
<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"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;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;">
<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"margin:0in 0in 0pt;line-height:normal;">
<div style=3D"display:inline !important;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;">
<div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">Beginning on Jan. 1, 2018, the optional standard mileage ra=
tes for the use of a car (also vans, pickups or panel trucks) will be:</spa=
n></div>
<ul><li><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verda=
na','sans-serif';">54.5 cents for every mile of business travel driven, up =
1 cent from the rate for 2017.</span></li><li><span style=3D"font-size:10.0=
pt;line-height:115%;font-family:'Verdana','sans-serif';">18 cents per mile =
driven for medical or moving purposes, up 1 cent from the rate for 2017.</s=
pan></li><li><span style=3D"font-size:10.0pt;line-height:115%;font-family:'=
Verdana','sans-serif';">14 cents per mile driven in service of charitable o=
rganizations.</span></li></ul>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">You can see the entire announcement from the IRS <a shape=
=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001OPfMustoziKaxKWW_LbSQAQU=
2JhELMu0l0qAwH-3i4PwIM5t3_zaKUbOrmWNOTmPDERdwfSeCwgGLuy_PiLMAQbpyZquSnH6D1g=
_KhGFJgDPcXz_JaP5IFr0RiCsSPmyx2lYo-gFIPUe-KcuVSitEE30ImyxrHTBV51QmIswhEHxqr=
tMgt7RHMcVBK9GeCz1FiwFS9lKM2suZYXLU6H6HMq3prRk1z5M8-wH3Ms1JIA7uz8VlVWKntLBj=
WtVa9_7&c=3D3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=
=3DdJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D" alt=3D"htt=
ps://www.irs.gov/newsroom/standard-mileage-rates-for-2018-up-from-rates-for=
-2017" target=3D"_blank">here</a>.&nbsp;</span></div>
</div>
<div><span style=3D"color:#00b050;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b><br /></b></span></div>
<div><span style=3D"color:#00b050;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>Memberships:</b></span><span style=3D"colo=
r:#00b050;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-ser=
if';">&nbsp; W</span><span style=3D"font-size:10.0pt;line-height:115%;font-=
family:'Verdana','sans-serif';">e include the AP Best Practices session on =
March 13<sup>th</sup> in all our memberships. You can start a Portal or Pla=
tinum membership <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
1OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKUDIllMq1g1HffdjD009Kb=
5NsDQhJbZmOXLe8nYCGGeBjTbZJp3-ZZ_1VZxSso0jSQdo6_oDRslOJj9Gg4_ZOmqDY-yUAekxC=
6evA0HZDfTnY1DBwgENrWOkVLmKgXR837gEAySBO3Z0&c=3D3IV0SqNjPlVARFyWE_zO5Dh6KH9=
urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVX=
k7yuJ5Qdp9mQ7w2XYg=3D=3D" alt=3D"https://www.ap-now.com/public/5.cfm" targe=
t=3D"_blank">here</a>. You can get your webpass only <a shape=3D"rect" href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH=
-3i4PwIM5t3_zaKVRg-mRhBwC7TGj9BgqgnOzArtSUMcpu0c1UMOOtFWB_KJrkqoCdET8yw5fKR=
fXc1GTyEWDmwOM6MSt9snJqROpdxS2nAul29q1w7d8VSTgfFHugsszx2OcGwFXSFyeVFhInpoGi=
qhT3HC2Qnun51O4=3D&c=3D3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbP=
Dg=3D=3D&ch=3DdJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D"=
 alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_blank">here</=
a>, the Basic membership only <a shape=3D"rect" href=3D"http://r20.rs6.net/=
tn.jsp?f=3D001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKWiB6mAyi=
1QjW3WKKkdjTxOByxLo8_ZfK-nP6KooF7X_Z08ZTO4W-xfoVLDJbXX9rgC6svrQwH5LObYqk5TC=
J2bNjRFliuGyFeRX8Tj2d8TrAxdYBBeHyHOuplzLIvXHbb48EA_53cPvoy0FEh2m-3c=3D&c=3D=
3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4=
j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D" alt=3D"http://www.ap-n=
ow.com/products/item58.cfm" target=3D"_blank">here</a> or the newsletter on=
ly <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001OPfMustoziKax=
KWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKQKf4bxLADSve8vfS7dJB3n5Q76-XpLHleem=
j41OnMnUzYtSDCGQiI_vFD9dVCBVniPjkVlDfIWExxNr0pQ8M3wyOMU0GOA8J--tYTHpIhnJJN7=
I6Y4AYtcfzBpPEqKyF2pvoVG-VVOBywV9oYuokN5XtEtHjiUAET_DuVEdDv-nA_9jW7IK8tru1V=
sQyqZu3Q=3D=3D&c=3D3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=
=3D=3D&ch=3DdJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D" a=
lt=3D"http://www.ap-now.com/public/Accounts-Payable-Now-Tomorrow-newsletter=
.cfm" target=3D"_blank">here</a>. </span></div>
<div><span style=3D"color:#cc00cc;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b><br /></b></span></div>
<div><span style=3D"color:#cc00cc;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>Reminder:</b></span><span style=3D"font-si=
ze:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"> Do you hav=
e training dollars left in your budget? Why not use them to start a members=
hip now. Group discounts are available for your whole group. Email <a shape=
=3D"rect" href=3D"mailto:publisher@ap-now.com" target=3D"_blank">publisher@=
ap-now.com</a> for a quote.</span></div>
<br /><div style=3D"color:black;font-weight:normal;font-family:Times-New-Ro=
man;margin-top:0px;font-style:normal;text-align:left;"><b><b><b>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"margin:0in 0in 0pt;line-height:normal;">
<div style=3D"display:inline !important;"><span style=3D"color:#222222;font=
-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">
<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"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 href=3D"http://r20.rs6.net/tn.jsp?f=3D001OPfMustoz=
iKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKVRg-mRhBwC7TGj9BgqgnOzArtSUMcpu=
0c1UMOOtFWB_KJrkqoCdET8yw5fKRfXc1GTyEWDmwOM6MSt9snJqROpdxS2nAul29q1w7d8VSTg=
fFHugsszx2OcGwFXSFyeVFhInpoGiqhT3HC2Qnun51O4=3D&c=3D3IV0SqNjPlVARFyWE_zO5Dh=
6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6Yy=
hwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/p=
roducts/item10.cfm" target=3D"_blank">webinar</a> and <a href=3D"http://r20=
.rs6.net/tn.jsp?f=3D001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_za=
KUDIllMq1g1HffdjD009Kb5NsDQhJbZmOXLe8nYCGGeBjTbZJp3-ZZ_1VZxSso0jSQdo6_oDRsl=
OJj9Gg4_ZOmqDY-yUAekxC6evA0HZDfTnY1DBwgENrWOkVLmKgXR837gEAySBO3Z0&c=3D3IV0S=
qNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4j_soD=
YvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D" shape=3D"rect" alt=3D"https=
://www.ap-now.com/public/5.cfm" target=3D"_blank">platinum </a></strong></s=
pan><span style=3D"color:black;font-size:10pt;line-height:115%;">membership=
s</span><strong><span style=3D"color:black;font-size:10pt;line-height:115%;=
">.</span><span style=3D"font-size:10pt;line-height:115%;">)</span></strong=
></span></span></b></span></div>
</div>
</b></b></span></div>
</div>
</div>
</span></div>
</div>
</span></div>
</b></b></b></div></div>
</div>
</div>
</div>
</div>
</div>
</div>
</span></div>
</div>
</span></div>
</b></div>
</b></span></div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</div>
</div>
</span></div>
<div style=3D"color:#000000;font-weight:normal;font-family:Times-New-Roman;=
margin-top:0px;font-style:normal;text-align:left;">
<ul><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKdT6cMvNta5Us9i-Gz4vJ7d=
T743qHMANWKAPWZa1b1mdcc6biTtU2snZIOtlolr8XX2ry5JV-RDGGNB4ZjqxigNwnzTuWI-G6q=
Pkk677scWoAaiIgmmZWhKkVbjCUc28tlNTO8bGLvM2OcSt8IizSvI=3D&c=3D3IV0SqNjPlVARF=
yWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4j_soDYvCGaq5Yi=
nu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item47.cfm" target=3D"_blank">Foreign Corrupt Practice Act</a>: What AP a=
nd Accounting Need to Know January 24</span><span style=3D"font-size:10.0pt=
;line-height:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">QT Brief: AI & RPA: What Every AP and Accounting Profession=
al Needs to Know February 6</span><span style=3D"font-size:10.0pt;line-heig=
ht:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKbmLxmPa4yyeZWehlpRH_e9=
WMoSHkS53SqSjh90yELNsa3SoQ-OKt6JVtxGcw_3ccMDQfFvm0h9iRcQdm4IpKDmi6XLSKpGVup=
r6PeLYmeL8fdEXwZ5qq8nDJUYSACkoi0GjGd-LqUri90UZ5fLcoCE=3D&c=3D3IV0SqNjPlVARF=
yWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4j_soDYvCGaq5Yi=
nu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item54.cfm" target=3D"_blank">Sales and Use Tax Best Practices</a> Februa=
ry 20</span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'V=
erdana','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKeJQraGmpICT-2QuCinFr4H=
sLkAfko9fwdlRdnqfhAT2_CWX9QMOmo72ti9op906CTGlowQpfaJEuu0RNjm0ZILpKDSocdCquc=
m5_mv5n8ck3xONbL2e1iN_WyPiaxPCEpsIOi-y-0eXpIZ2_6aW1vU=3D&c=3D3IV0SqNjPlVARF=
yWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4j_soDYvCGaq5Yi=
nu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item39.cfm" target=3D"_blank">Accounts Payable Best Practices</a> March 1=
3</span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verda=
na','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKXk9y3ltom7Iirqald4SHB9=
huvVr8H3dVSvuF9MKdtvRqXakS8dQQnPmFxgpqRP_fB7QdmfZ85TEIXrEtr9TISE0turkja_smo=
BcRJLiuTNNIQT8pg2yzxbEC93SWPfghYM6fsuDlNrFMTQo-qQrx8I=3D&c=3D3IV0SqNjPlVARF=
yWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4j_soDYvCGaq5Yi=
nu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item65.cfm" target=3D"_blank">P-card Best Practices for AP</a> March 22</=
span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKQ1ptA9HDjFH4i_l1Bc1t6k=
UJmHJAMKQc_UF3pY4tCa1U36MkUi-2qoKZZXMFkb00kDjsPHrjs_D9tUWKhKD9-BqgZyeAPNps2=
aUo_lqvjF5H2Z5N9zX3pKLCsA0coXMdHJbh46Z_27Kj4intQsveGU=3D&c=3D3IV0SqNjPlVARF=
yWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4j_soDYvCGaq5Yi=
nu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item25.cfm" target=3D"_blank">Travel & Entertainment Best Practices</a> t=
o Ensure IRS Compliance April 12</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKZYU95UwOBFm8f0-tYzISJr=
sM9K7-HzQD0xwq6PMk9Etsl94szYLcAyD2VGGNxJhf3laBXacNirbQwOOKXGHqs_IB6qUya7ijq=
STVuGmX-77LBXI1QvN7XmQtTTZ6fymCFPfXz4Mvs3skNkwD7kRf8U=3D&c=3D3IV0SqNjPlVARF=
yWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4j_soDYvCGaq5Yi=
nu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item37.cfm" target=3D"_blank">Electronic Payment Fraud Prevention Best Pr=
actices</a> April 19</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"font-size:1=
0.0pt;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.ne=
t/tn.jsp?f=3D001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKUOaHu9=
4eFp8qcUBIi-MTCoOR58FlHfGdBtNyQ2HUWS3ku_e2A73MhOsGS4Oq8TMggAUVm9cFhIyJpQbi_=
dzIbxV9ZFiIEB7AxhVW7MoVUCYOoKhCo8UAyVtgY454XlwrrfrTpy07GTpkdDCKjSBD4Qfu51Yg=
mh4zgdJmbVtA-ekZX04YnHhbtE=3D&c=3D3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGW=
MFo5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w=
2XYg=3D=3D" alt=3D"http://www.ap-now.com/public/Accounts-Payable-Webinar-Sc=
hedule-2018.cfm" target=3D"_blank">here</a></span><span style=3D"font-size:=
10pt;">.</span></div>
</span></div>
</span></li></ul>
<div><span style=3D"color:blue !important;" track=3D"on" href=3D"http://www=
.ap-now.com/products/item39.cfm" shape=3D"rect" linktype=3D"1" target=3D"_b=
lank">
<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 Upcoming Progra=
ms</b></span></div>
</span></div>
</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" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
1OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKVpsx7279FHtuPtDePx_q1=
tMA8lxjj5iLSG6sxklbkF661R_I6tO9hAxu6aBavH6wrTiJf37IXuP78YNgPeb2tjtKymJ1fW3N=
FE58T2XsNXqky2qeFNzVtjXiodyKdZ-KyOva11m4seLY8Lu7qGIeYY=3D&c=3D3IV0SqNjPlVAR=
FyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4j_soDYvCGaq5Y=
inu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D" shape=3D"rect" 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;" href=3D"http://r20.rs=
6.net/tn.jsp?f=3D001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKVp=
sx7279FHtuPtDePx_q1tMA8lxjj5iLSG6sxklbkF661R_I6tO9hAxu6aBavH6wrTiJf37IXuP78=
YNgPeb2tjtKymJ1fW3NFE58T2XsNXqky2qeFNzVtjXiodyKdZ-KyOva11m4seLY8Lu7qGIeYY=
=3D&c=3D3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3Dd=
J6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D" shape=3D"rect"=
 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><span style=3D"color:black;fon=
t-size:10pt;font-family:Verdana, sans-serif;">; group rates available. Cont=
act publisher@ap-now.com for details.</span></li><li style=3D"color:#333333=
;">
<div><span style=3D"color:black;font-size:10pt;line-height:115%;font-family=
:Verdana,sans-serif;">
<div><strong style=3D"font-size:10pt;"><a href=3D"http://r20.rs6.net/tn.jsp=
?f=3D001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKYI4V6KV75uwOV4=
mKgtutClnANQVmy5KvWnCzeWNS0Od5DiJ7qZ0NsdUfCS4VIzgdJi-2idAQ7bMTrBfgqP2qtWDaY=
er6xtI08DJyFmXWsy8u2eYqdL8VqlzGRXJbRs8BKJUojdQvW2o1NkpaLOOn71-cWkTFcew9Q=3D=
=3D&c=3D3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3Dd=
J6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D" shape=3D"rect"=
 alt=3D"http://www.ap-now.com/products/1099-eWorkshops.cfm" target=3D"_blan=
k">1099 e-Workshops</a></strong><span style=3D"font-size:10pt;">&nbsp; Avai=
lable on an Any Time Viewing basis&nbsp;</span></div>
</span></div>
</li><li style=3D"color:#333333;">
<div><strong style=3D"font-size:10pt;"><a href=3D"http://r20.rs6.net/tn.jsp=
?f=3D001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKSnPjjbJ44jDA6m=
TzLC7WI8D-DSnQDMNVqGg2K81_OvzMRnzOc-B9i7BjHIkJMI-MdndR7CoMSu9pprEaV6leB4O6Y=
pejKqUpoLcGPGYP-g_ewdvP954e87dTNZ3I_sg1OwHfQENqzQj852fRzKiBjA=3D&c=3D3IV0Sq=
NjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4j_soDY=
vCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=3D=3D" shape=3D"rect" alt=3D"http:/=
/www.ap-now.com/products/item95.cfm" target=3D"_blank">Form 1042-S and 1042=
 Reporting e-Workshop</a>&nbsp;</strong><span style=3D"font-size:13.3333px;=
font-family:Verdana, sans-serif;"><strong>Available on an Any Time Viewing =
basis&nbsp;&nbsp;</strong></span></div>
</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=
001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKQKf4bxLADSve8vfS7dJ=
B3n5Q76-XpLHleemj41OnMnUzYtSDCGQiI_vFD9dVCBVniPjkVlDfIWExxNr0pQ8M3wyOMU0GOA=
8J--tYTHpIhnJJN7I6Y4AYtcfzBpPEqKyF2pvoVG-VVOBywV9oYuokN5XtEtHjiUAET_DuVEdDv=
-nA_9jW7IK8tru1VsQyqZu3Q=3D=3D&c=3D3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkG=
WMFo5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7=
w2XYg=3D=3D" linktype=3D"1" alt=3D"http://www.ap-now.com/public/Accounts-Pa=
yable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a>&nbsp;</=
strong></span>- <span style=3D"color:#000000;font-size:10pt;font-family:Ari=
al, sans-serif;">Monthly 4-page quick read publication focused on emerging =
issues impacting the accounts payable and payment function. Subscription no=
w also includes the March AP Best Practices webinar and the fall AP Recogni=
tion Week webinar</span><span style=3D"font-size:10pt;font-family:Arial, sa=
ns-serif;">.</span></li><li style=3D"color:#004db4;"><span style=3D"font-si=
ze:10.0pt;font-family:'Arial','sans-serif';"><strong><a style=3D"color:blue=
;text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"http://r20=
.rs6.net/tn.jsp?f=3D001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_za=
KWiB6mAyi1QjW3WKKkdjTxOByxLo8_ZfK-nP6KooF7X_Z08ZTO4W-xfoVLDJbXX9rgC6svrQwH5=
LObYqk5TCJ2bNjRFliuGyFeRX8Tj2d8TrAxdYBBeHyHOuplzLIvXHbb48EA_53cPvoy0FEh2m-3=
c=3D&c=3D3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3D=
dJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=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=3D001OPfMustoziKaxKW=
W_LbSQAQU2JhELMu0l0qAwH-3i4PwIM5t3_zaKUDIllMq1g1HffdjD009Kb5NsDQhJbZmOXLe8n=
YCGGeBjTbZJp3-ZZ_1VZxSso0jSQdo6_oDRslOJj9Gg4_ZOmqDY-yUAekxC6evA0HZDfTnY1DBw=
gENrWOkVLmKgXR837gEAySBO3Z0&c=3D3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMF=
o5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2X=
Yg=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=3D001OPfMustoziKaxKWW_LbSQAQU2JhE=
LMu0l0qAwH-3i4PwIM5t3_zaKVRg-mRhBwC7TGj9BgqgnOzArtSUMcpu0c1UMOOtFWB_KJrkqoC=
dET8yw5fKRfXc1GTyEWDmwOM6MSt9snJqROpdxS2nAul29q1w7d8VSTgfFHugsszx2OcGwFXSFy=
eVFhInpoGiqhT3HC2Qnun51O4=3D&c=3D3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWM=
Fo5u_M1HbPDg=3D=3D&ch=3DdJ6e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2=
XYg=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=3D001OPfMustoziKaxKWW_LbSQAQU2JhELMu0l0qAwH-3i=
4PwIM5t3_zaKUzRZHQnMRsIpwB1GR4iaa_oio9ZMOvnR6SwfRMEOrGfsQU2KuMKkFS6hjHpN5lM=
3Z5PvQ5YVPcQJYuMiIV8qQASn3mhYDEgEamPCdCFGviUfGdNCjST94puYTqajwJIuQRDBI1ACJl=
I&c=3D3IV0SqNjPlVARFyWE_zO5Dh6KH9urJEA-zVTUpkGWMFo5u_M1HbPDg=3D=3D&ch=3DdJ6=
e-XpZ4j_soDYvCGaq5Yinu-s_t6YyhwVXk7yuJ5Qdp9mQ7w2XYg=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=
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