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Date: Tue, 30 Jan 2018 10:33:32 -0500 (EST)
From: Mary Schaeffer <editorial_director@ap-now.com>
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Subject: Tax Reform: New Worry for Travel Reimbursement Plans
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    Review IRS Rules for Employee Travel & Entertainment Reimbursement ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Review IRS Rules for Employee Travel & Entertainment Reimbursement
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
Change: If your organization doesn't reimburse employees for some or all of their
business expenses, there could be some rough conversations in the next 12-14 months.
Here's why. One of the many changes in the tax bill that went into effect on January
first was the fact that unreimbursed employee business expenses no longer deductible
on the individual's tax return.
Impact: Organizations that take this approach sometimes pay a slightly higher wage
with the understanding that the employee will cover their own travel expenses. The
employee claims them as a deduction on their personal tax return. Or at least that's
how it used to be. Starting in 2018, they are no longer deductible.
Solution: One of the ways being discussed to alleviate this is for employers to 
simply reimburse their employees for these travel expenses. This means a change 
in the travel policy and for some the introduction of a travel reimbursement plan
for the first time. If and when the organization takes this step it is critical 
that the plan meet the IRS rules for an accountable plan.
Resource: On April 12th, AP Now will run the T&E Best Practices to Ensure Compliance
with IRS Regs Webinar where the rules will be reviewed. You can get additional information
about it or purchase it here [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqjvdTlT8QZEbFHoNU8JGbZRIR3_-Ye3yZYBClh3ZuTEp2evUwuJJIE8G3u4xJc87emsXl1ksXvAi4Mxnc2Tc4RDFEV4NtUJquLSv7TJvqLmhcRCxs3BWIWFdE__zUzPpY2U398joCmiRE5Y67-Ldzyo=&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==].
It is included with webinar pass [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqv2R_U3j06-GBQJbzlgJVBNLRbYmOamJQ8ylZZlH5fRsgjOKLPJkQ8WLqJuaCZHkj9T_VH0FrPwAHOCtQBA3rbHDt5V-jLAOKw4zVPEOMMjNbwLzzLH8u-_l9vuCSpAQgyx88Qjz9C2ddvfG8EVSplc=&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==]
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Survey Results: Get information about or purchase the T&E Policy Survey results 
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About Memberships: You can to a very short explanation of the different levels of
membership here [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqkQ9nc3mtByoi0CD0ikNAiPmWoI2Sv6JJSxc-lxJm-yDaHPceobLfKp6kU15g2HMkyVR6wLCQ5GPddy_uk-7n7m162-vQ7s2TKpCQ8WE-hP8NhxXOg5VGMi0-Gj_TljSWqf-0xRy2EyUYehGjYSGjRtsze4cFo5aZvrp9Hb5JhPk&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==].
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the Basic membership only here [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqmiKa-K8VCbeyEzz4yD6PWg-hGjGs7Ula3K39PK983SS0qoTwvsDaTdcVmd34Axzld1zi4h-vRBBxuIg16glSuw9l2CmXgHU2E5OQ7xCRGZ8L85xDDtELjI5GI3oHQ81wEvgYXWQL8tX477TWVBGKRM=&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==]
or the newsletter only here [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqovhf8BZHJXUnN-ohM3Z-VAYIQOJWCKypWq2JoDEJfy1vZJotNJLyrznaPVoAE-kAVqWOHdNYVSHdrTBBRMskP7wANSp1iarVJyLSv0ind3tqFVbbgiuhppL0IpSTOhNDE-RFOKogYPFpYLRY4w_a2_Nz1j68pSa-MnmHntN9TA45Wdsk_-Q63LMGEe5CGPeVw==&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==].
Reminder
The 1042 e-Workshop [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqudxfy8ZzFO22-VicCFqKmylYAfiiD7G95vZn-62ipBxNQ479FmiVE1CInjBMlitEOfkvM20H46zcxQAjAE9Vi1Bbnia3_i08wPSQEt7prdWipRKSizjuiOyouFhgZdkrygFG8R0cBOUzrNzVDoUg7U=&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==]
(four hours) is still available for online Anytime Listening. You can listen to 
each as many times as needed.
Upcoming AP Now Webinars (  webinar [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqv2R_U3j06-GBQJbzlgJVBNLRbYmOamJQ8ylZZlH5fRsgjOKLPJkQ8WLqJuaCZHkj9T_VH0FrPwAHOCtQBA3rbHDt5V-jLAOKw4zVPEOMMjNbwLzzLH8u-_l9vuCSpAQgyx88Qjz9C2ddvfG8EVSplc=&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqqWmEFgIV2WM-GtQtuijvLoF-sbjAENpn9Wk5g6cQWtdXi0kW6ylsTHIv1W0eLhEWGxCZN4D5cPLyDmXJFFN3L4s2uxpYT0-f_b3O5noQ53VkPH0CufX9CudGyHZMfAAmcozeFb6nrKm&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==]memberships.)

* QT Brief: AI & RPA [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqmJHfeTo7mHhb-lc2G0meNX3uWDlEN1Q5a6RjhmaoxsDeE23GmemrP5ovETllToAVZknD7312mYMnD8ShPu0pGJdjpg5fb_LojilPx-B-hvYWj8Ih7BQ5M7E-dGoJB1TSs5gYBgYoLG-uhXHroMRlkE=&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==]:
What Every AP and Accounting Professional Needs to Know February 6
* Sales and Use Tax Best Practices [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqp7c6fHdoNyZ6-JqmY77N_95B4nYLyBrg3baPxUYBmAHteWrkuhj4bSZQh5H9X3pTs8Ix1D81Egq3CpgOYLKyJesSChA_JmKMHyb6F8ZyUM7UToEkqIb1vldTUgOOBcuG33TVNrAB3QRKHghZiZZW54=&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==]
February 20
* Accounts Payable Best Practices [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqgQ8A3IDE70_bzzXP3r3jYiYheq0cpnJ2I84skU1jo-mNrXMYFF4hUH-lnQX2VaZjwpx_K-GFeu-tY22eTOouqPuibsHVFa6GXurR5bN4TPEpFp5e77Uvrw70Al4AytYMX4OxZ3cu_lhD1VA2T9jA80=&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==]
March 13
* P-card Best Practices for AP [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqt1s6MuZ8beHkA9fq9OMFyI1AwY7uBBETa6EusR4lv8yeOPKY5GMUHfopaCetNqRrq8GzeYSA5xMTsRF8zQvvnx7HqLTKRH_pFCweeX_3Uzs62TtOxpYw6l445Y_fvw4a27c2OJ-1lZ4wvaM6njrU-Q=&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==]
March 22
* Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqjvdTlT8QZEbFHoNU8JGbZRIR3_-Ye3yZYBClh3ZuTEp2evUwuJJIE8G3u4xJc87emsXl1ksXvAi4Mxnc2Tc4RDFEV4NtUJquLSv7TJvqLmhcRCxs3BWIWFdE__zUzPpY2U398joCmiRE5Y67-Ldzyo=&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==]
to Ensure IRS Compliance April 12
* Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHquJLRnniyZz7ZCjGS4c5OXt7WReAqKijzOox4hjYt1ja49E7cbnb-DUj8SreSlQpacsOy0gP-87qY_HB69Ret-3Bd4hr5HMzVvhru5gyYdSf_VDmJqARhmZM00Vg_Flsc6hG60gm3nRXxI4YyoJlWBs=&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==]
April 19
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqsu1BKSn5_SJFMBoa4qLgZWbWdlEBmyVoInTYHnP07A4ouB3-wtLpxo7gp85z5fKkWWzbLyK967glJ7BrNNQt2cWzUgoInTYIobPqjH6fG-6dbQyalZPMtji-EFjsp1-zxcemakt8jWNk4AUNDDU6qZbgq3AbfXH-9QlXJJoCQjYdjBA6Tr7C1U=&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==].
Other Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqrldLnTjlcOTRJDf6pJ-1wk6UMUUD_mEpfogSb4AHDSLtaRMrRHcRlKDWHvG3W8ICXaZDHHU_Op7n0T5BC2DVhyRSOQf7TQQQQ7DAlvvkkOXGOU1NO-YLkbjVsn-xMSbRk0gxNzpHYmhelnoBPSdu4s=&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==]-
a self-study with no ongoing CPE requirements. You can get the details about it 
here [http://r20.rs6.net/tn.jsp?f=001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqrldLnTjlcOTRJDf6pJ-1wk6UMUUD_mEpfogSb4AHDSLtaRMrRHcRlKDWHvG3W8ICXaZDHHU_Op7n0T5BC2DVhyRSOQf7TQQQQ7DAlvvkkOXGOU1NO-YLkbjVsn-xMSbRk0gxNzpHYmhelnoBPSdu4s=&c=TdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg==&ch=pYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ==].
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Newsletter + portal + Webinar Pass and more Plus Anytime Viewing Pass
P.S. Please feel free to forward this to any colleagues or friends who work in or
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n=3D"center">
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ht:115%;font-family:Verdana,sans-serif;">
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-height:115%;font-family:Verdana,sans-serif;">
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-height:115%;font-family:Verdana,sans-serif;">
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-height:115%;font-family:Verdana,sans-serif;">
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<div style=3D"text-align:center;" align=3D"center"><span>
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-family:Times-New-Roman;margin-top:0px;font-style:normal;text-align:left;">
<div style=3D"text-align:center;" align=3D"center">
<div><span style=3D"font-family:Verdana,sans-serif;">
<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"font=
-family:Verdana,sans-serif;">
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-family:Verdana,sans-serif;">
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-height:115%;font-family:Verdana,sans-serif;">
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-height:115%;font-family:Verdana,sans-serif;">
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<div><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"margin-left:0.25in;font-weight:normal;font-family:Times-New-R=
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;">
<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;">
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-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>
</span></div>
</span></div>
</span></div>
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</span></div>
</span></div>
</span></div>
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</span></div>
</div>
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</span></div>
</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:rgb(51, 51, 51);font-size:10pt;font-family:Arial,Helvetica,sa=
ns-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>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"color:rgb(0, 176, 240);b=
ackground:white;line-height:115%;"><b>Change</b></span><span style=3D"color=
:rgb(51, 51, 51);background:white;line-height:115%;">: If your organization=
 doesn't reimburse employees for some or all of their business expenses, th=
ere could be some rough conversations in the next 12-14 months. Here's why.=
 One of the many changes in the tax bill that went into effect on January f=
irst was the fact that unreimbursed employee business expenses no longer de=
ductible on the individual's tax return. </span></div>
<div style=3D"margin:0in 0in 10pt;"><span style=3D"color:rgb(204, 0, 204);b=
ackground:white;line-height:115%;"><b>Impact</b></span><span style=3D"color=
:rgb(51, 51, 51);background:white;line-height:115%;">: Organizations that t=
ake this approach sometimes pay a slightly higher wage with the understandi=
ng that the employee will cover their own travel expenses. The employee cla=
ims them as a deduction on their personal tax return. Or at least that's ho=
w it used to be. Starting in 2018, they are no longer deductible. </span></=
div>
<div style=3D"margin:0in 0in 10pt;"><span style=3D"color:rgb(112, 48, 160);=
background:white;line-height:115%;"><b>Solution</b></span><span style=3D"co=
lor:rgb(51, 51, 51);background:white;line-height:115%;">: One of the ways b=
eing discussed to alleviate this is for employers to simply reimburse their=
 employees for these travel expenses. This means a change in the travel pol=
icy and for some the introduction of a travel reimbursement plan for the fi=
rst time. If and when the organization takes this step it is critical that =
the plan meet the IRS rules for an accountable plan. </span></div>
<div style=3D"margin:0in 0in 10pt;"><span style=3D"color:rgb(0, 176, 80);ba=
ckground:white;line-height:115%;"><b>Resource</b></span><span style=3D"colo=
r:rgb(51, 51, 51);background:white;line-height:115%;">: On April 12<sup>th<=
/sup>, AP Now will run the T&E Best Practices to Ensure Compliance with IRS=
 Regs Webinar where the rules will be reviewed. </span><span style=3D"line-=
height:115%;">You can get additional information about it or purchase it </=
span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001kYl-e4gEe51=
sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqjvdTlT8QZEbFHoNU8JGbZRIR3_-Ye3yZY=
BClh3ZuTEp2evUwuJJIE8G3u4xJc87emsXl1ksXvAi4Mxnc2Tc4RDFEV4NtUJquLSv7TJvqLmhc=
RCxs3BWIWFdE__zUzPpY2U398joCmiRE5Y67-Ldzyo=3D&c=3DTdQ8M3eh3MjuVqw9-dK9uECS0=
OG8cJfp2BKuZPz59KEW8otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_=
nJ8p0w0fW9u1MQZp5WwQ=3D=3D" alt=3D"http://www.ap-now.com/products/item25.cf=
m" target=3D"_blank"><span style=3D"color:rgb(0, 0, 255);">here</span></a><=
span style=3D"line-height:115%;">. It is included with </span><a shape=3D"r=
ect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001kYl-e4gEe51sQSKH8zdPLOZV6QZsA=
4HVT11_3wxzkLcblG59i2eHqv2R_U3j06-GBQJbzlgJVBNLRbYmOamJQ8ylZZlH5fRsgjOKLPJk=
Q8WLqJuaCZHkj9T_VH0FrPwAHOCtQBA3rbHDt5V-jLAOKw4zVPEOMMjNbwLzzLH8u-_l9vuCSpA=
Qgyx88Qjz9C2ddvfG8EVSplc=3D&c=3DTdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KE=
W8otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5W=
wQ=3D=3D" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_blan=
k"><span style=3D"color:rgb(0, 0, 255);">webinar pass</span></a><span style=
=3D"line-height:115%;"> and</span><a shape=3D"rect" href=3D"http://r20.rs6.=
net/tn.jsp?f=3D001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqtqPy=
hBnWQ_cRPWIqQPjHpiwTCJmjZZVgGexDVWTr7m1J24cnBnjiB58-kOAvYNeSFV4vzS-6BFhiqOa=
RuLf8licWHq7Y7ufV-SEje_RUKMQYb1vwfFxEfNXhHc5VfvCwZ9r8zewUOaa&c=3DTdQ8M3eh3M=
juVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIyuf-rT=
aTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ=3D=3D" alt=3D"http://www.ap-now.com/pub=
lic/5.cfm" target=3D"_blank"><span style=3D"color:rgb(0, 0, 255);">platinum=
</span></a><span style=3D"line-height:115%;"> memberships</span></div>
<div style=3D"margin:0in 0in 10pt;"><span style=3D"color:rgb(49, 133, 156);=
line-height:115%;"><b>Survey Results</b></span><span style=3D"line-height:1=
15%;">: Get information about or purchase the T&E Policy Survey results </s=
pan><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001kYl-e4gEe51s=
QSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqtlYc4ZfPhYPPgUQucgXa2A98rRFUW8YQIc=
_-LYF6lAA5ygZhlp9WQ1xRCcqPuD8JqltBN4izXk4CPF9CFjoW5DyATzdOCOONj5iMTU5Y99Ont=
Z7BryAzF893OOvxuhwWtygC7IFkhuD3W53FDuuE7g=3D&c=3DTdQ8M3eh3MjuVqw9-dK9uECS0O=
G8cJfp2BKuZPz59KEW8otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_n=
J8p0w0fW9u1MQZp5WwQ=3D=3D" alt=3D"http://www.ap-now.com/products/item133.cf=
m" target=3D"_blank"><span style=3D"color:rgb(0, 0, 255);">here</span></a><=
span style=3D"line-height:115%;">. </span></div>
<div style=3D"margin:0in 0in 10pt;"><span style=3D"background-color:white;c=
olor:rgb(0, 176, 80);font-size:10pt;line-height:115%;font-family:Verdana,sa=
ns-serif;"><span style=3D"font-size:10pt;line-height:115%;"><b><b>
<div style=3D"display:inline !important;"><span style=3D"color:rgb(34, 34, =
34);font-size:10pt;line-height:115%;">
<div style=3D"display:inline !important;">
<div style=3D"color:black;font-weight:normal;display:inline !important;font=
-family:Times-New-Roman;margin-top:0px;">
<div style=3D"display:inline !important;">
<div style=3D"display:inline !important;"><span style=3D"color:rgb(204, 0, =
204);font-size:10pt;line-height:115%;font-family:Verdana, sans-serif;">
<div style=3D"color:black;display:inline !important;font-family:Times-New-R=
oman;margin-top:0px;">
<div style=3D"display:inline !important;margin-top:0px;"><span style=3D"fon=
t-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"margin:0in 0in 10pt;display:inline !important;">
<div style=3D"margin:0in 0in 10pt;display:inline !important;"><span style=
=3D"line-height:115%;">
<div style=3D"margin:0in 0in 0pt;display:inline !important;line-height:norm=
al;"><span style=3D"color:rgb(112, 48, 160);line-height:115%;"><b>About Mem=
berships</b></span><span style=3D"line-height:115%;">: You can to a very sh=
ort explanation of the different levels of membership </span><a shape=3D"re=
ct" href=3D"http://r20.rs6.net/tn.jsp?f=3D001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4=
HVT11_3wxzkLcblG59i2eHqkQ9nc3mtByoi0CD0ikNAiPmWoI2Sv6JJSxc-lxJm-yDaHPceobLf=
Kp6kU15g2HMkyVR6wLCQ5GPddy_uk-7n7m162-vQ7s2TKpCQ8WE-hP8NhxXOg5VGMi0-Gj_TljS=
Wqf-0xRy2EyUYehGjYSGjRtsze4cFo5aZvrp9Hb5JhPk&c=3DTdQ8M3eh3MjuVqw9-dK9uECS0O=
G8cJfp2BKuZPz59KEW8otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_n=
J8p0w0fW9u1MQZp5WwQ=3D=3D" alt=3D"https://attendee.gotowebinar.com/recordin=
g/1936714249398888194" target=3D"_blank"><span style=3D"color:rgb(0, 0, 255=
);">here</span></a><span style=3D"line-height:115%;">. You can start a Port=
al or Platinum membership </span><a shape=3D"rect" href=3D"http://r20.rs6.n=
et/tn.jsp?f=3D001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqqWmEF=
gIV2WM-GtQtuijvLoF-sbjAENpn9Wk5g6cQWtdXi0kW6ylsTHIv1W0eLhEWGxCZN4D5cPLyDmXJ=
FFN3L4s2uxpYT0-f_b3O5noQ53VkPH0CufX9CudGyHZMfAAmcozeFb6nrKm&c=3DTdQ8M3eh3Mj=
uVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIyuf-rTa=
TIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ=3D=3D" alt=3D"https://www.ap-now.com/pub=
lic/5.cfm" target=3D"_blank"><span style=3D"color:rgb(0, 0, 255);">here</sp=
an></a><span style=3D"line-height:115%;">. You can get your webpass only </=
span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001kYl-e4gEe51=
sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqv2R_U3j06-GBQJbzlgJVBNLRbYmOamJQ8=
ylZZlH5fRsgjOKLPJkQ8WLqJuaCZHkj9T_VH0FrPwAHOCtQBA3rbHDt5V-jLAOKw4zVPEOMMjNb=
wLzzLH8u-_l9vuCSpAQgyx88Qjz9C2ddvfG8EVSplc=3D&c=3DTdQ8M3eh3MjuVqw9-dK9uECS0=
OG8cJfp2BKuZPz59KEW8otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_=
nJ8p0w0fW9u1MQZp5WwQ=3D=3D" alt=3D"http://www.ap-now.com/products/item10.cf=
m" target=3D"_blank"><span style=3D"color:rgb(0, 0, 255);">here</span></a><=
span style=3D"line-height:115%;">, the Basic membership only </span><a shap=
e=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001kYl-e4gEe51sQSKH8zdPLOZ=
V6QZsA4HVT11_3wxzkLcblG59i2eHqmiKa-K8VCbeyEzz4yD6PWg-hGjGs7Ula3K39PK983SS0q=
oTwvsDaTdcVmd34Axzld1zi4h-vRBBxuIg16glSuw9l2CmXgHU2E5OQ7xCRGZ8L85xDDtELjI5G=
I3oHQ81wEvgYXWQL8tX477TWVBGKRM=3D&c=3DTdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZ=
Pz59KEW8otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1=
MQZp5WwQ=3D=3D" alt=3D"http://www.ap-now.com/products/item58.cfm" target=3D=
"_blank"><span style=3D"color:rgb(0, 0, 255);">here</span></a><span style=
=3D"line-height:115%;"> or the newsletter only </span><a shape=3D"rect" hre=
f=3D"http://r20.rs6.net/tn.jsp?f=3D001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3=
wxzkLcblG59i2eHqovhf8BZHJXUnN-ohM3Z-VAYIQOJWCKypWq2JoDEJfy1vZJotNJLyrznaPVo=
AE-kAVqWOHdNYVSHdrTBBRMskP7wANSp1iarVJyLSv0ind3tqFVbbgiuhppL0IpSTOhNDE-RFOK=
ogYPFpYLRY4w_a2_Nz1j68pSa-MnmHntN9TA45Wdsk_-Q63LMGEe5CGPeVw=3D=3D&c=3DTdQ8M=
3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIy=
uf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ=3D=3D" alt=3D"http://www.ap-now.co=
m/public/Accounts-Payable-Now-Tomorrow-newsletter.cfm" target=3D"_blank"><s=
pan style=3D"color:rgb(0, 0, 255);">here</span></a><span style=3D"line-heig=
ht:115%;">.</span></div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</div>
</div>
</div>
</span></div>
</b></b></span></span></div>
</span></div>
</div>
</div>
</span></div>
<span style=3D"color:rgb(0, 176, 240);font-size:10pt;line-height:115%;font-=
family:Verdana,sans-serif;"><b><span style=3D"font-size:10pt;line-height:11=
5%;font-family:Verdana,sans-serif;"><b>
<div style=3D"display:inline !important;"><span style=3D"color:rgb(34, 34, =
34);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:rgb(204, 0, 204);font-size:10pt;line-height:115%;=
font-family: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;"><span style=3D"color:rgb(0, 136, 135);f=
ont-size:10pt;line-height:115%;font-family:Verdana, sans-serif;"><b>Reminde=
r</b></span>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">&nbsp;The&nbsp;<a shape=3D"rect" href=3D"http://r20.rs6.net/tn.js=
p?f=3D001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqudxfy8ZzFO22-=
VicCFqKmylYAfiiD7G95vZn-62ipBxNQ479FmiVE1CInjBMlitEOfkvM20H46zcxQAjAE9Vi1Bb=
nia3_i08wPSQEt7prdWipRKSizjuiOyouFhgZdkrygFG8R0cBOUzrNzVDoUg7U=3D&c=3DTdQ8M=
3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIy=
uf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ=3D=3D" alt=3D"http://www.ap-now.co=
m/products/item95.cfm" target=3D"_blank">1042 e-Workshop</a> (four hours) i=
s still available for online Anytime Listening. You can listen to each as m=
any times as needed.   &nbsp;</span></div>
</div>
</span></div>
</div>
</span></div>
</div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-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:rgb(34, 34, =
34);font-size:10pt;line-height:115%;font-family: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;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:rgb(0, 103, 206);font-size:10pt;">Upcoming =
AP Now Webinars</strong> (  <span style=3D"font-size:10pt;line-height:115%;=
"> <span style=3D"color:rgb(0, 103, 206);font-size:10pt;"><span style=3D"fo=
nt-size:10pt;line-height:115%;"><strong><a shape=3D"rect" href=3D"http://r2=
0.rs6.net/tn.jsp?f=3D001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2e=
Hqv2R_U3j06-GBQJbzlgJVBNLRbYmOamJQ8ylZZlH5fRsgjOKLPJkQ8WLqJuaCZHkj9T_VH0FrP=
wAHOCtQBA3rbHDt5V-jLAOKw4zVPEOMMjNbwLzzLH8u-_l9vuCSpAQgyx88Qjz9C2ddvfG8EVSp=
lc=3D&c=3DTdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg=3D=3D&ch=
=3DpYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ=3D=3D" alt=3D"htt=
p://www.ap-now.com/products/item10.cfm" target=3D"_blank">webinar</a> and <=
a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001kYl-e4gEe51sQSKH8=
zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqqWmEFgIV2WM-GtQtuijvLoF-sbjAENpn9Wk5g6c=
QWtdXi0kW6ylsTHIv1W0eLhEWGxCZN4D5cPLyDmXJFFN3L4s2uxpYT0-f_b3O5noQ53VkPH0Cuf=
X9CudGyHZMfAAmcozeFb6nrKm&c=3DTdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8=
otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ=
=3D=3D" alt=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank">plati=
num </a></strong></span><span style=3D"color:black;font-size:10pt;line-heig=
ht:115%;">memberships</span><strong><span style=3D"color:black;font-size:10=
pt;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>
</span></div>
</b></span></b></span></div>
</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:rgb(51, 51, 51);"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;"><span style=3D"font-size:10pt=
;line-height:115%;font-family:Verdana,sans-serif;">QT Brief: <a style=3D"co=
lor:blue;text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"ht=
tp://r20.rs6.net/tn.jsp?f=3D001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcb=
lG59i2eHqmJHfeTo7mHhb-lc2G0meNX3uWDlEN1Q5a6RjhmaoxsDeE23GmemrP5ovETllToAVZk=
nD7312mYMnD8ShPu0pGJdjpg5fb_LojilPx-B-hvYWj8Ih7BQ5M7E-dGoJB1TSs5gYBgYoLG-uh=
XHroMRlkE=3D&c=3DTdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg=3D=
=3D&ch=3DpYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ=3D=3D" link=
type=3D"1" alt=3D"http://www.ap-now.com/products/item132.cfm" target=3D"_bl=
ank">AI & RPA</a>: What Every AP and Accounting Professional Needs to Know =
February 6</span><span style=3D"font-size:10pt;line-height:115%;font-family=
:Verdana,sans-serif;">&nbsp;</span> </span></li><li style=3D"color:rgb(51, =
51, 51);"><span style=3D"font-size:10pt;line-height:115%;font-family:Verdan=
a,sans-serif;"><span style=3D"font-size:10pt;line-height:115%;font-family:V=
erdana,sans-serif;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqp7c6fHdoNyZ6-Jqm=
Y77N_95B4nYLyBrg3baPxUYBmAHteWrkuhj4bSZQh5H9X3pTs8Ix1D81Egq3CpgOYLKyJesSChA=
_JmKMHyb6F8ZyUM7UToEkqIb1vldTUgOOBcuG33TVNrAB3QRKHghZiZZW54=3D&c=3DTdQ8M3eh=
3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIyuf-=
rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ=3D=3D" alt=3D"http://www.ap-now.com/p=
roducts/item54.cfm" target=3D"_blank">Sales and Use Tax Best Practices</a> =
February 20</span><span style=3D"font-size:10pt;line-height:115%;font-famil=
y:Verdana,sans-serif;">&nbsp;</span> </span></li><li style=3D"color:rgb(51,=
 51, 51);"><span style=3D"font-size:10pt;line-height:115%;font-family:Verda=
na,sans-serif;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqgQ8A3IDE70_bzzXP3r3jYi=
Yheq0cpnJ2I84skU1jo-mNrXMYFF4hUH-lnQX2VaZjwpx_K-GFeu-tY22eTOouqPuibsHVFa6GX=
urR5bN4TPEpFp5e77Uvrw70Al4AytYMX4OxZ3cu_lhD1VA2T9jA80=3D&c=3DTdQ8M3eh3MjuVq=
w9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIyuf-rTaTIs=
4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ=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></li><li style=3D"color:rgb(51, 51, 51);"><span style=3D"font-size=
:10pt;line-height:115%;font-family:Verdana,sans-serif;"><span style=3D"font=
-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><a shape=3D"re=
ct" href=3D"http://r20.rs6.net/tn.jsp?f=3D001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4=
HVT11_3wxzkLcblG59i2eHqt1s6MuZ8beHkA9fq9OMFyI1AwY7uBBETa6EusR4lv8yeOPKY5GMU=
HfopaCetNqRrq8GzeYSA5xMTsRF8zQvvnx7HqLTKRH_pFCweeX_3Uzs62TtOxpYw6l445Y_fvw4=
a27c2OJ-1lZ4wvaM6njrU-Q=3D&c=3DTdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW=
8otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5Ww=
Q=3D=3D" alt=3D"http://www.ap-now.com/products/item65.cfm" target=3D"_blank=
">P-card Best Practices for AP</a> March 22</span> </span></li><li style=3D=
"color:rgb(51, 51, 51);"><span style=3D"font-size:10pt;line-height:115%;fon=
t-family:Verdana,sans-serif;"><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=3D001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqjvd=
TlT8QZEbFHoNU8JGbZRIR3_-Ye3yZYBClh3ZuTEp2evUwuJJIE8G3u4xJc87emsXl1ksXvAi4Mx=
nc2Tc4RDFEV4NtUJquLSv7TJvqLmhcRCxs3BWIWFdE__zUzPpY2U398joCmiRE5Y67-Ldzyo=3D=
&c=3DTdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg=3D=3D&ch=3DpYGE=
nbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ=3D=3D" alt=3D"http://www=
.ap-now.com/products/item25.cfm" target=3D"_blank">Travel & Entertainment B=
est Practices</a> to Ensure IRS Compliance April 12</span> </span></li><li =
style=3D"color:rgb(51, 51, 51);"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"> <span style=3D"font-size:10pt;line-h=
eight:115%;font-family:Verdana,sans-serif;"><a shape=3D"rect" href=3D"http:=
//r20.rs6.net/tn.jsp?f=3D001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG5=
9i2eHquJLRnniyZz7ZCjGS4c5OXt7WReAqKijzOox4hjYt1ja49E7cbnb-DUj8SreSlQpacsOy0=
gP-87qY_HB69Ret-3Bd4hr5HMzVvhru5gyYdSf_VDmJqARhmZM00Vg_Flsc6hG60gm3nRXxI4Yy=
oJlWBs=3D&c=3DTdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg=3D=3D&=
ch=3DpYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ=3D=3D" alt=3D"h=
ttp://www.ap-now.com/products/item37.cfm" target=3D"_blank">Electronic Paym=
ent Fraud Prevention Best Practices</a> April 19</span> </span></li></ul>
<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=3D001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2eHqsu1BKSn=
5_SJFMBoa4qLgZWbWdlEBmyVoInTYHnP07A4ouB3-wtLpxo7gp85z5fKkWWzbLyK967glJ7BrNN=
Qt2cWzUgoInTYIobPqjH6fG-6dbQyalZPMtji-EFjsp1-zxcemakt8jWNk4AUNDDU6qZbgq3Abf=
XH-9QlXJJoCQjYdjBA6Tr7C1U=3D&c=3DTdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59K=
EW8otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5=
WwQ=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 style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:rgb(2=
30, 20, 198);font-size:10pt;font-family:Verdana,sans-serif;"><b>&nbsp;</b><=
/span></div>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:rgb(2=
30, 20, 198);font-size:10pt;font-family:Verdana,sans-serif;"><b>Other&nbsp;=
Programs</b></span> &nbsp;</div>
<ul><li style=3D"color:rgb(51, 51, 51);"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;"><strong><a style=3D"color:blu=
e;text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"http://r2=
0.rs6.net/tn.jsp?f=3D001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4HVT11_3wxzkLcblG59i2e=
HqrldLnTjlcOTRJDf6pJ-1wk6UMUUD_mEpfogSb4AHDSLtaRMrRHcRlKDWHvG3W8ICXaZDHHU_O=
p7n0T5BC2DVhyRSOQf7TQQQQ7DAlvvkkOXGOU1NO-YLkbjVsn-xMSbRk0gxNzpHYmhelnoBPSdu=
4s=3D&c=3DTdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW8otN2yEGQg=3D=3D&ch=
=3DpYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5WwQ=3D=3D" linktype=
=3D"1" alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">=
Accounts Payable Best Practice Certificate Program </a></strong>- a self-st=
udy with no ongoing CPE requirements. </span>You can get the details about =
it <a style=3D"font-size:10pt;font-family:Verdana, sans-serif;" shape=3D"re=
ct" href=3D"http://r20.rs6.net/tn.jsp?f=3D001kYl-e4gEe51sQSKH8zdPLOZV6QZsA4=
HVT11_3wxzkLcblG59i2eHqrldLnTjlcOTRJDf6pJ-1wk6UMUUD_mEpfogSb4AHDSLtaRMrRHcR=
lKDWHvG3W8ICXaZDHHU_Op7n0T5BC2DVhyRSOQf7TQQQQ7DAlvvkkOXGOU1NO-YLkbjVsn-xMSb=
Rk0gxNzpHYmhelnoBPSdu4s=3D&c=3DTdQ8M3eh3MjuVqw9-dK9uECS0OG8cJfp2BKuZPz59KEW=
8otN2yEGQg=3D=3D&ch=3DpYGEnbLXnaWBIyuf-rTaTIs4ZrZ7W6zr5_nJ8p0w0fW9u1MQZp5Ww=
Q=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, sa=
ns-serif;">. </span><em style=3D"color:black;font-size:10pt;font-family:Ver=
dana, sans-serif;">Enroll your entire department</em>; group rates availabl=
e. Contact 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=
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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=
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nk"><span style=3D"color:blue;">Annual Webinar Pass</span></a> </b></span><=
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<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=3D1129926629493&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=
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P.P.S. If you need to contact us, please do not reply to this.&nbsp; Please=
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