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Subject: Avoiding IRS Scrutiny: Expense Reports
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    Keeping an Eye on New IRS Policy Changes ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Keeping an Eye on
New IRS Policy Changes
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
The Issue: It's not only AP Now who is concerned about the vagueness in the recent
tax law regarding business meals and entertainment expenses. On Monday, the AICPA
asked the US Treasury Department and the IRS to clarify whether the new tax law 
allows continued deduction of business meals. As part of our T&E Best Practices 
to Ensure IRS Compliance webinar on April 12th, we'll explain the controversy and
then provide guidance so you'll be prepared, regardless of which way the final ruling
goes.
Implications: On the face of it, this is a tax issue not an expense reporting review
issue. Some organizations will look at the final guidance from the IRS and decide
that they want to continue with the status quo regardless of what is decided on 
the tax deductibility issue. However, it is likely that some will decide the policy
needs to be changed.
Tip: Those who do adjust their travel policy will need to make sure that this information
is shared with travelers as well as those who review expense reports. It will be
 critical that everyone involved with expense reports knows what your organizations
new rules are. Expect pushback from travelers if your rules get more restrictive.
Of course, AP Now will continue to monitor the situation and share any guidance 
provided by the IRS.
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. You can get additional
information about this session or purchase it here [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrzyDgRXxids7xrJMxB0EPXX_YodUYa0jYxUPaIUcm5zWgiCMASCpbmKlCo1cIjSx57-fVdNrE1EDoeNmeApTEdYVWdjYuPa2f-K6s-9G-eabnnPCX-J3hsSe2i3KMJ04F3gkhg75t--Eb5MYI2tRW9Zg=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==].
It is included with webinar pass [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz9KAkDCIlBTIfVTGLIxaHZL0q9aoW7Oo9KtizPMJrD-9yRjYLk3fj6vkRPmAdKI0m9bF8yHhf1CD3iMJwpYo7qvWCofKQtaFtGArtdQNurO1WXYTVogXomdSnNwMFythcDc4omXxG3YSCf2BzzvPvx4=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==]
and platinum [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrzyg1NeR3aLuWuug_kYNd0qL-cPEQk4r4bkdb5q-V7I4zQnsV08D4d4-Z1RRqG2pGyagLaUH4rEne3JIuuVCKjDI34Fc_AYwyLTOE9BZu2M6-jhG9_79tg2PrVWFeHqQ4YTqG4hDP3LVy&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==]
memberships
Upcoming AP Now Webinars (  webinar [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz9KAkDCIlBTIfVTGLIxaHZL0q9aoW7Oo9KtizPMJrD-9yRjYLk3fj6vkRPmAdKI0m9bF8yHhf1CD3iMJwpYo7qvWCofKQtaFtGArtdQNurO1WXYTVogXomdSnNwMFythcDc4omXxG3YSCf2BzzvPvx4=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz1STmywUZ3yaC0A2b7EpsOwB6AqJbpv2rz7_nQDEE0d7MsxSECoFw6xpfgcfRi2YH7MKUzWXkBdMjpVOnlUbh5auLD3dwV0vgBou8CbhWb_g0ZRf_MGQXFoTkPIeZg3xvWlS3HyCYuKw&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==]memberships.)

* Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrzyDgRXxids7xrJMxB0EPXX_YodUYa0jYxUPaIUcm5zWgiCMASCpbmKlCo1cIjSx57-fVdNrE1EDoeNmeApTEdYVWdjYuPa2f-K6s-9G-eabnnPCX-J3hsSe2i3KMJ04F3gkhg75t--Eb5MYI2tRW9Zg=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==]
to Ensure IRS Compliance April 12
*
Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz4838vUAjqpTfmYGh5NnVyd-ZjdSnrw9ukSm5ewyWVcdx2ImwU-2N-i2QiF-6AoXqXzgm4JV74467iYPvlJPN6AKAqgy6IsNTd7Bx26mUQAI5cmJRnekmVtqJLfcJXjttv4S9VlQp4GrAug5ELcrqbE=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==]
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=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz4vuhy8jVyA9IywyG0xnqCWg2Mv-NiSMRBRydv0qg7roFSMm6VML9BLHKPjBgsnmu_VezZQ_34gkM8eq8YIExkldneJSiM8g8YgH28D9Bt0AyBkUAB3MhGhBXpi_2LThsE6f6f-zxydSfRA_dityfm4=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==]
May 17
*
Travel & Entertainment Shenanigans: Games Employees Play and How to Stop Them [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-n1cBwq3UioUaxGOXxC1-Gm-jNxxs9WuXwKlPd1W1Z98kq-Pl6hzYtLaMZ5SdgJDz8BNrjaWOQUoq-T5q7ly6UaE6dDxqNL9hsH36CT0hKWPRHyLEbWC-9SvEQDKDJE1O2S_CF3zRkef5KIX1eIWtg=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==]
on June 7
*
Detecting and Preventing Vendor Fraud [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-D4rL1PfbIJBRY8yV4jKlBuHAEksiM8IuXo10qKvNdK0gq8Ii4V_k0x5nhndL6QQixVFxm_vDtOhIAucmpRDvfNiFyl25HMDsio703uVwy1DZ42FFUWWR4252soZ6lUg9wbBws1cMqXHO9fBPtkSs4=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==]
on June 21
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-yHIETdPdWR5P8W-vBPxX5lWtkElccRfytADz4_LYQ4RCc4SwECyCtMnQnV78Qd8iSAGvw8NU3CzHC5NQAAhlt-NdgczBh7zO7qcKv6Fu7zhwvHGjAd4VH77jfLCBXasPMkZKB-DHR4-kGuwswYfnbtdvd943URyYdoyoNB2ErFqLhY3j20rXI=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==].
Other Programs

* * [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-_CFfaoqybGLro6hj6kSrBEd1mZlSCEJF76m39F0XSL9VFdM40gYHteV2sLkHoNMvXaBHaG2z_rBByRqSa-41Et1VBHhqFXABAWoGY1OFd3AKFy7odYxJ_30cHo4iakJ3e9GKwt6Hdi25QV1nMN55c=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==]
June 13 [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-_CFfaoqybGLro6hj6kSrBEd1mZlSCEJF76m39F0XSL9VFdM40gYHteV2sLkHoNMvXaBHaG2z_rBByRqSa-41Et1VBHhqFXABAWoGY1OFd3AKFy7odYxJ_30cHo4iakJ3e9GKwt6Hdi25QV1nMN55c=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==]th
[http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-_CFfaoqybGLro6hj6kSrBEd1mZlSCEJF76m39F0XSL9VFdM40gYHteV2sLkHoNMvXaBHaG2z_rBByRqSa-41Et1VBHhqFXABAWoGY1OFd3AKFy7odYxJ_30cHo4iakJ3e9GKwt6Hdi25QV1nMN55c=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==]
P-Card Program Expansion e-Workshop: Assessing Your Opportunity and Devising a Plan.
Information/registration [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-_CFfaoqybGLro6hj6kSrBEd1mZlSCEJF76m39F0XSL9VFdM40gYHteV2sLkHoNMvXaBHaG2z_rBByRqSa-41Et1VBHhqFXABAWoGY1OFd3AKFy7odYxJ_30cHo4iakJ3e9GKwt6Hdi25QV1nMN55c=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==]
here [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-D4rL1PfbIJvSg5fSd90BriniG2WDqaXEafLBWlxki1dCY7q0OVADotinZnFkUug84wUoUgFPfmrhl8hKB39bam9Xkg7YHUrgB1CvWEj-vwIgsHgckjaqECEJhNMaKy5u_TqGLKcFa7fpFVxtVdXsQ=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==].
* July 18th Best Practice Vendor Processes and Relations in AP e-Workshop. Information/registration
here [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-D4rL1PfbIJUgLWDEHtg2PxMn8DSTkHo-G1f-XJ6qOB602VrdC7stYqBcrWX0q7KWp-jZ2kpZ5ZfHXUc5Lch6K-B6dtczIGvdfHo3AL4Ygw8rFqfLZ01PE40pad42CS82pRAKHvjb-IcYUZ8xUezng=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==].
* August 15th Internal Controls in Accounts Payable e-Workshop. Information/registration
here [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-D4rL1PfbIJA2t4XgV4EObMd80UhCzCB5RU_ohtaadhxm12w301sGVeO0UvZfoK89MQpeZ5R1K0GcELFIQAz_O_A_u3p0J8SoZwYLC9TZ86ygriHx0b-P-NOPd7mtfgE9zoQoCN2uwmuT6BCm7O9iU=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==].
Purchase all three Summer 2018 e-workshops (and save $100)  [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-D4rL1PfbIJA2t4XgV4EObMd80UhCzCB5RU_ohtaadhxm12w301sGVeO0UvZfoK89MQpeZ5R1K0GcELFIQAz_O_A_u3p0J8SoZwYLC9TZ86ygriHx0b-P-NOPd7mtfgE9zoQoCN2uwmuT6BCm7O9iU=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==]here
[http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-D4rL1PfbIJ1-zo2pvO5VAJoTXt22hxSRyZ-8FNI1hp5WafleB_8o6Z8Q145eypwq-BajHsRlCF8DznCd5fvRcp3k2sDE51zxpBf4x8-yOz3HfDEpGesXo9Pw4LKZSzZBzbUEPESEbk7O0hViXjktU=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==].
* Accounts Payable Best Practice Certificate Program - a self-study with no ongoing
CPE requirements. You can get the details about it here [http://r20.rs6.net/tn.jsp?f=001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-_CFfaoqybGLro6hj6kSrBEd1mZlSCEJF76m39F0XSL9VFdM40gYHteV2sLkHoNMvXaBHaG2z_rBByRqSa-41Et1VBHhqFXABAWoGY1OFd3AKFy7odYxJ_30cHo4iakJ3e9GKwt6Hdi25QV1nMN55c=&c=X6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw==&ch=qECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg==].
Enroll your entire department; group rates available. Contact publisher@ap-now.com
for details.
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Regards,
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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>=
 </span> </span> </span> </span> </span> </span> </span> </span> </span> </=
span> </span> </span> </span> </span></span></div>
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</span></h1>
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</td></tr></table>       =20
                <table style=3D"display:table;" border=3D"0" width=3D"100%"=
 cellspacing=3D"0" cellpadding=3D"5" 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>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin-left:0in;line-height:normal;">
<div><span style=3D"font-size:10pt;">
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"font-size:10pt;line-heig=
ht:115%;font-family:Verdana,sans-serif;">
<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: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;">
<div style=3D"text-align:justify;">
<div>
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<div>
<div>
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<div>
<div style=3D"line-height:120%;">
<div style=3D"line-height:120%;">
<div>
<div style=3D"line-height:108%;">
<div><span style=3D"color:#00b0f0;"><b>The Issue</b></span>: It's not only =
AP Now who is concerned about the vagueness in the recent tax law regarding=
 business meals and entertainment expenses. On Monday, the AICPA asked the =
US Treasury Department and the IRS to clarify whether the new tax law allow=
s continued deduction of business meals. As part of our T&E Best Practices =
to Ensure IRS Compliance webinar on April 12<sup>th</sup>, we'll explain th=
e controversy and then provide guidance so you'll be prepared, regardless o=
f which way the final ruling goes.</div>
<br/><div><span style=3D"color:#7030a0;"><b>Implications</b></span>: On the=
 face of it, this is a tax issue not an expense reporting review issue. Som=
e organizations will look at the final guidance from the IRS and decide tha=
t they want to continue with the status quo regardless of what is decided o=
n the tax deductibility issue. However, it is likely that some will decide =
the policy needs to be changed.</div><div><span style=3D"color:#cc00cc;"><b=
><br/></b></span></div><div><span style=3D"color:#cc00cc;"><b>Tip:</b></spa=
n> Those who do adjust their travel policy will need to make sure that this=
 information is shared with travelers as well as those who review expense r=
eports. It will be critical that everyone involved with expense reports kno=
ws what your organizations new rules are. Expect pushback from travelers if=
 your rules get more restrictive. Of course, AP Now will continue to monito=
r the situation and share any guidance provided by the IRS.</div><div style=
=3D"margin-left:0in;line-height:107%;"><span style=3D"color:#00b050;font-si=
ze:10.0pt;line-height:107%;font-family:'Verdana',sans-serif;"><b><br/></b><=
/span></div><div style=3D"margin-left:0in;line-height:107%;"><span style=3D=
"color:#00b050;font-size:10.0pt;line-height:107%;font-family:'Verdana',sans=
-serif;"><b>Resource</b></span><span style=3D"font-size:10.0pt;line-height:=
107%;font-family:'Verdana',sans-serif;">: In addition to reviewing the rule=
s to ensure compliance with IRS regulations, we'll discuss what you should =
be doing to prepare and why during the </span><span style=3D"color:#333333;=
background:white;font-size:10.0pt;line-height:107%;font-family:'Verdana',sa=
ns-serif;">April 12<sup>th</sup> webinar on T&E Best Practices to Ensure Co=
mpliance with IRS Regs.&nbsp;</span><span style=3D"font-size:10.0pt;line-he=
ight:107%;font-family:'Verdana',sans-serif;">You can get additional informa=
tion about this session or purchase it </span><a shape=3D"rect" href=3D"htt=
p://r20.rs6.net/tn.jsp?f=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfC=
APxEedrzyDgRXxids7xrJMxB0EPXX_YodUYa0jYxUPaIUcm5zWgiCMASCpbmKlCo1cIjSx57-fV=
dNrE1EDoeNmeApTEdYVWdjYuPa2f-K6s-9G-eabnnPCX-J3hsSe2i3KMJ04F3gkhg75t--Eb5MY=
I2tRW9Zg=3D&c=3DX6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=
=3D&ch=3DqECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" alt=
=3D"http://www.ap-now.com/products/item25.cfm" target=3D"_blank"><span styl=
e=3D"font-size:10.0pt;line-height:107%;font-family:'Verdana',sans-serif;">h=
ere</span></a><span style=3D"font-size:10.0pt;line-height:107%;font-family:=
'Verdana',sans-serif;">. It is included with </span><a shape=3D"rect" href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKx=
OhIkjfCAPxEedrz9KAkDCIlBTIfVTGLIxaHZL0q9aoW7Oo9KtizPMJrD-9yRjYLk3fj6vkRPmAd=
KI0m9bF8yHhf1CD3iMJwpYo7qvWCofKQtaFtGArtdQNurO1WXYTVogXomdSnNwMFythcDc4omXx=
G3YSCf2BzzvPvx4=3D&c=3DX6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4O=
dw=3D=3D&ch=3DqECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D"=
 alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_blank"><span =
style=3D"font-size:10.0pt;line-height:107%;font-family:'Verdana',sans-serif=
;">webinar pass</span></a><span style=3D"font-size:10.0pt;line-height:107%;=
font-family:'Verdana',sans-serif;"> and </span><a shape=3D"rect" href=3D"ht=
tp://r20.rs6.net/tn.jsp?f=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjf=
CAPxEedrzyg1NeR3aLuWuug_kYNd0qL-cPEQk4r4bkdb5q-V7I4zQnsV08D4d4-Z1RRqG2pGyag=
LaUH4rEne3JIuuVCKjDI34Fc_AYwyLTOE9BZu2M6-jhG9_79tg2PrVWFeHqQ4YTqG4hDP3LVy&c=
=3DX6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=3D&ch=3DqECL58=
938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" alt=3D"http://www.a=
p-now.com/public/5.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;l=
ine-height:107%;font-family:'Verdana',sans-serif;">platinum</span></a><span=
 style=3D"font-size:10.0pt;line-height:107%;font-family:'Verdana',sans-seri=
f;"> memberships</span></div></div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</span></div>
</span></div>
</div>
</div>
</span></div>
</span></div>
</div>
</span></div>
</div>
</div>
</span></div>
<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 href=3D"http://r20.rs6.net/tn.jsp?f=3D001KaG3zzfDS=
-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz9KAkDCIlBTIfVTGLIxaHZL0q9aoW7Oo=
9KtizPMJrD-9yRjYLk3fj6vkRPmAdKI0m9bF8yHhf1CD3iMJwpYo7qvWCofKQtaFtGArtdQNurO=
1WXYTVogXomdSnNwMFythcDc4omXxG3YSCf2BzzvPvx4=3D&c=3DX6UznQmq2BgxEK-dq9OfwOt=
sSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=3D&ch=3DqECL58938ZdAh1ThC6hD_Yr2EM0K-tEj=
ic2vJ2pQxjXdsRHY1SDEpg=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=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedr=
z1STmywUZ3yaC0A2b7EpsOwB6AqJbpv2rz7_nQDEE0d7MsxSECoFw6xpfgcfRi2YH7MKUzWXkBd=
MjpVOnlUbh5auLD3dwV0vgBou8CbhWb_g0ZRf_MGQXFoTkPIeZg3xvWlS3HyCYuKw&c=3DX6Uzn=
Qmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=3D&ch=3DqECL58938ZdAh1=
ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=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>
</span></div>
</b></b></b></span></div>
</div>
</div>
</span></div>
</div>
</span></div>
</div>
</div>
</div>
</span></div>
</b></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:#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 href=3D"http://r20.rs6.net/tn=
.jsp?f=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrzyDgRXxids7=
xrJMxB0EPXX_YodUYa0jYxUPaIUcm5zWgiCMASCpbmKlCo1cIjSx57-fVdNrE1EDoeNmeApTEdY=
VWdjYuPa2f-K6s-9G-eabnnPCX-J3hsSe2i3KMJ04F3gkhg75t--Eb5MYI2tRW9Zg=3D&c=3DX6=
UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=3D&ch=3DqECL58938Zd=
Ah1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" shape=3D"rect" alt=3D"ht=
tp://www.ap-now.com/products/item25.cfm" target=3D"_blank">Travel & Enterta=
inment Best Practices</a> to Ensure 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-serif;"> <span style=3D"font-size:10pt;line-h=
eight:115%;font-family:Verdana,sans-serif;">
<div><a style=3D"color:rgb(0, 0, 238);" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz4838vUAjqpTfmYGh=
5NnVyd-ZjdSnrw9ukSm5ewyWVcdx2ImwU-2N-i2QiF-6AoXqXzgm4JV74467iYPvlJPN6AKAqgy=
6IsNTd7Bx26mUQAI5cmJRnekmVtqJLfcJXjttv4S9VlQp4GrAug5ELcrqbE=3D&c=3DX6UznQmq=
2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=3D&ch=3DqECL58938ZdAh1ThC=
6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" shape=3D"rect" alt=3D"http://w=
ww.ap-now.com/products/item37.cfm" target=3D"_blank">Electronic Payment Fra=
ud 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);" shape=3D"rect" href=3D"http://r20.rs=
6.net/tn.jsp?f=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz4v=
uhy8jVyA9IywyG0xnqCWg2Mv-NiSMRBRydv0qg7roFSMm6VML9BLHKPjBgsnmu_VezZQ_34gkM8=
eq8YIExkldneJSiM8g8YgH28D9Bt0AyBkUAB3MhGhBXpi_2LThsE6f6f-zxydSfRA_dityfm4=
=3D&c=3DX6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=3D&ch=3Dq=
ECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" alt=3D"http://=
www.ap-now.com/products/item42.cfm" target=3D"_blank">An Internal Controls =
Master 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 shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001KaG3zzfDS-4g=
nfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-n1cBwq3UioUaxGOXxC1-Gm-jNxxs9WuXw=
KlPd1W1Z98kq-Pl6hzYtLaMZ5SdgJDz8BNrjaWOQUoq-T5q7ly6UaE6dDxqNL9hsH36CT0hKWPR=
HyLEbWC-9SvEQDKDJE1O2S_CF3zRkef5KIX1eIWtg=3D&c=3DX6UznQmq2BgxEK-dq9OfwOtsSz=
SmyfveiDUfbXmMFyykyVBlxw4Odw=3D=3D&ch=3DqECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2=
vJ2pQxjXdsRHY1SDEpg=3D=3D" 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><li style=3D"color:#333333;">
<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"background-color:rgb(255, 255, 255);font-size:13.3333px;fon=
t-family:Verdana, Geneva, Arial, Helvetica, sans-serif;text-align:justify;"=
 href=3D"http://r20.rs6.net/tn.jsp?f=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SE=
L5gKxOhIkjfCAPxEedrz-D4rL1PfbIJBRY8yV4jKlBuHAEksiM8IuXo10qKvNdK0gq8Ii4V_k0x=
5nhndL6QQixVFxm_vDtOhIAucmpRDvfNiFyl25HMDsio703uVwy1DZ42FFUWWR4252soZ6lUg9w=
bBws1cMqXHO9fBPtkSs4=3D&c=3DX6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVB=
lxw4Odw=3D=3D&ch=3DqECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=
=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item140.cfm" t=
arget=3D"_blank">Detecting and Preventing Vendor Fraud</a>&nbsp;on June 21<=
/div>
</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 href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-yHIETdPdWR5P8W-vBPxX5=
lWtkElccRfytADz4_LYQ4RCc4SwECyCtMnQnV78Qd8iSAGvw8NU3CzHC5NQAAhlt-NdgczBh7zO=
7qcKv6Fu7zhwvHGjAd4VH77jfLCBXasPMkZKB-DHR4-kGuwswYfnbtdvd943URyYdoyoNB2ErFq=
LhY3j20rXI=3D&c=3DX6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=
=3D&ch=3DqECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" shap=
e=3D"rect" 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;&nbsp;<br/><span style=3D"color:#000000;">
<ul><li style=3D"color:#000000;display:inline !important;"><a style=3D"colo=
r:rgb(0, 0, 0);text-decoration:none;" track=3D"on" shape=3D"rect" href=3D"h=
ttp://r20.rs6.net/tn.jsp?f=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkj=
fCAPxEedrz-_CFfaoqybGLro6hj6kSrBEd1mZlSCEJF76m39F0XSL9VFdM40gYHteV2sLkHoNMv=
XaBHaG2z_rBByRqSa-41Et1VBHhqFXABAWoGY1OFd3AKFy7odYxJ_30cHo4iakJ3e9GKwt6Hdi2=
5QV1nMN55c=3D&c=3DX6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=
=3D&ch=3DqECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" link=
type=3D"1" alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_bla=
nk"><span style=3D"font-size:10.0pt;line-height:107%;font-family:'Verdana',=
sans-serif;"><strong><span style=3D"font-size:10.0pt;line-height:107%;font-=
family:'Verdana',sans-serif;">*&nbsp;</span>June 13<sup>th</sup></strong> P=
-Card Program Expansion e-Workshop: Assessing Your Opportunity and Devising=
 a Plan. Information/registration&nbsp;</span>&nbsp;</a></li><strong style=
=3D"color:#333333;font-size:10pt;font-family:Verdana, sans-serif;">
<div style=3D"display:inline !important;"><a shape=3D"rect" href=3D"http://=
r20.rs6.net/tn.jsp?f=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxE=
edrz-D4rL1PfbIJvSg5fSd90BriniG2WDqaXEafLBWlxki1dCY7q0OVADotinZnFkUug84wUoUg=
FPfmrhl8hKB39bam9Xkg7YHUrgB1CvWEj-vwIgsHgckjaqECEJhNMaKy5u_TqGLKcFa7fpFVxtV=
dXsQ=3D&c=3DX6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=3D&ch=
=3DqECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" alt=3D"htt=
p://www.ap-now.com/products/item136.cfm" target=3D"_blank">here</a>.&nbsp;<=
br/></div>
</strong><span style=3D"color:#333333;font-size:10pt;font-family:Verdana, s=
ans-serif;"><strong><span style=3D"font-size:10.0pt;line-height:107%;font-f=
amily:'Verdana',sans-serif;">*&nbsp;</span>July 18</strong></span><sup styl=
e=3D"color:#333333;font-family:Verdana, sans-serif;"><strong>th</strong></s=
up><span style=3D"color:#333333;font-size:10pt;font-family:Verdana, sans-se=
rif;"> Best Practice Vendor Processes and Relations in AP e-Workshop. Infor=
mation/registration </span><a style=3D"font-size:10pt;font-family:Verdana, =
sans-serif;" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001KaG3zz=
fDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-D4rL1PfbIJUgLWDEHtg2PxMn8DS=
TkHo-G1f-XJ6qOB602VrdC7stYqBcrWX0q7KWp-jZ2kpZ5ZfHXUc5Lch6K-B6dtczIGvdfHo3AL=
4Ygw8rFqfLZ01PE40pad42CS82pRAKHvjb-IcYUZ8xUezng=3D&c=3DX6UznQmq2BgxEK-dq9Of=
wOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=3D&ch=3DqECL58938ZdAh1ThC6hD_Yr2EM0K-=
tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" alt=3D"http://www.ap-now.com/products/item=
138.cfm" target=3D"_blank">here</a><span style=3D"color:#333333;font-size:1=
0pt;font-family:Verdana, sans-serif;">.&nbsp;<br/></span><span style=3D"col=
or:#333333;font-size:10pt;font-family:Verdana, sans-serif;"><strong><span s=
tyle=3D"font-size:10.0pt;line-height:107%;font-family:'Verdana',sans-serif;=
">*&nbsp;</span>August 15</strong></span><sup style=3D"color:#333333;font-f=
amily:Verdana, sans-serif;"><strong>th</strong></sup><span style=3D"color:#=
333333;font-size:10pt;font-family:Verdana, sans-serif;"> Internal Controls =
in Accounts Payable e-Workshop. Information/registration </span><a style=3D=
"font-size:10pt;font-family:Verdana, sans-serif;" shape=3D"rect" href=3D"ht=
tp://r20.rs6.net/tn.jsp?f=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjf=
CAPxEedrz-D4rL1PfbIJA2t4XgV4EObMd80UhCzCB5RU_ohtaadhxm12w301sGVeO0UvZfoK89M=
QpeZ5R1K0GcELFIQAz_O_A_u3p0J8SoZwYLC9TZ86ygriHx0b-P-NOPd7mtfgE9zoQoCN2uwmuT=
6BCm7O9iU=3D&c=3DX6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=
=3D&ch=3DqECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" alt=
=3D"http://www.ap-now.com/products/item139.cfm" target=3D"_blank">here</a>.=
&nbsp;<br/><a style=3D"font-size:10pt;font-family:Verdana, sans-serif;" sha=
pe=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001KaG3zzfDS-4gnfgHDfcZUK=
YyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-D4rL1PfbIJA2t4XgV4EObMd80UhCzCB5RU_ohtaadhx=
m12w301sGVeO0UvZfoK89MQpeZ5R1K0GcELFIQAz_O_A_u3p0J8SoZwYLC9TZ86ygriHx0b-P-N=
OPd7mtfgE9zoQoCN2uwmuT6BCm7O9iU=3D&c=3DX6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUf=
bXmMFyykyVBlxw4Odw=3D=3D&ch=3DqECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXds=
RHY1SDEpg=3D=3D" alt=3D"http://www.ap-now.com/products/item139.cfm" target=
=3D"_blank">Purchase all three Summer 2018 e-workshops (and save $100) </a>=
<a style=3D"font-size:10pt;" shape=3D"rect" href=3D"http://r20.rs6.net/tn.j=
sp?f=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-D4rL1PfbIJ1=
-zo2pvO5VAJoTXt22hxSRyZ-8FNI1hp5WafleB_8o6Z8Q145eypwq-BajHsRlCF8DznCd5fvRcp=
3k2sDE51zxpBf4x8-yOz3HfDEpGesXo9Pw4LKZSzZBzbUEPESEbk7O0hViXjktU=3D&c=3DX6Uz=
nQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=3D&ch=3DqECL58938ZdAh=
1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" alt=3D"http://www.ap-now.c=
om/products/item141.cfm" target=3D"_blank">here</a><span style=3D"color:#33=
3333;font-size:10pt;">.&nbsp;<br/></span><strong style=3D"color:#333333;fon=
t-size:10pt;font-family:Verdana, sans-serif;"><span style=3D"font-size:10.0=
pt;line-height:107%;font-family:'Verdana',sans-serif;">*&nbsp;</span>Accoun=
ts Payable Best Practice Certificate Program </strong><span style=3D"color:=
#333333;font-size:10pt;font-family:Verdana, sans-serif;">- a self-study wit=
h no ongoing CPE requirements. </span><span style=3D"color:#333333;font-siz=
e:10pt;">You can get the details about it </span><a style=3D"font-size:10pt=
;font-family:Verdana, sans-serif;" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
1KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz-_CFfaoqybGLro6hj6kSr=
BEd1mZlSCEJF76m39F0XSL9VFdM40gYHteV2sLkHoNMvXaBHaG2z_rBByRqSa-41Et1VBHhqFXA=
BAWoGY1OFd3AKFy7odYxJ_30cHo4iakJ3e9GKwt6Hdi25QV1nMN55c=3D&c=3DX6UznQmq2BgxE=
K-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=3D&ch=3DqECL58938ZdAh1ThC6hD_Y=
r2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" shape=3D"rect" alt=3D"http://www.ap=
-now.com/products/item74.cfm" target=3D"_blank">here</a><span style=3D"font=
-size:10pt;font-family:Verdana, sans-serif;">. </span><em style=3D"font-siz=
e:10pt;font-family:Verdana, sans-serif;">Enroll your entire department</em>=
<span style=3D"color:#333333;font-size:10pt;">; group rates available. Cont=
act publisher@ap-now.com for details.</span></ul>
</span></div>
</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" href=3D"http://r20.rs6.net/tn.jsp?f=3D001KaG3zzfDS-4g=
nfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz0PXviLB8yGL77E8FqfZD1AUgcn4RYHjgZe=
MBQ2ER9yRoYgqufb1juU88ZrV0IUZWyPUhB2N31O0iOx61lngSko1lIcEiJkrBgrspNT06Je4Aj=
nWgekxZTFdXNnwU3FU2BGTT7X0b2gn9t6PFSbOzST0m1c8guOWJlQgyeGz56meLZ1Rg0VUhhZ60=
YSn70eqEA=3D=3D&c=3DX6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=
=3D=3D&ch=3DqECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" s=
hape=3D"rect" linktype=3D"1" alt=3D"http://www.ap-now.com/public/Accounts-P=
ayable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a>&nbsp;<=
/strong></span>- <span style=3D"color:#000000;font-size:10pt;font-family:Ar=
ial, sans-serif;">Monthly 4-page quick read publication focused on emerging=
 issues impacting the accounts payable and payment function. Subscription n=
ow also includes the March AP Best Practices webinar and the fall AP Recogn=
ition Week webinar</span><span style=3D"font-size:10pt;font-family:Arial, s=
ans-serif;">.</span></li><li style=3D"color:#004db4;"><span style=3D"font-s=
ize:10.0pt;font-family:'Arial','sans-serif';"><strong><a style=3D"color:blu=
e;text-decoration:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.js=
p?f=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz4rXZyDtfXSLng=
9rvGco_tYaQALBIlvatLXlPZzRY6SJbqUuUIgZ-FcdNi6wf9wRgtVJpwb1TRYbL0OmJ2I7ptpdR=
WGTPvlH1CkxnBMJi3jGFHjRAJGhn0XGTbNovRUKPFWgDf6pLh9AllxyGnWL6nU=3D&c=3DX6Uzn=
Qmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=3D&ch=3DqECL58938ZdAh1=
ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" shape=3D"rect" linktype=3D"=
1" alt=3D"http://www.ap-now.com/products/item58.cfm" target=3D"_blank">Basi=
c</a>&nbsp;</strong></span>- <span style=3D"color:#000000;">includes Newsle=
tter 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" href=3D"http://r20.rs6.net/tn.jsp?f=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv=
_SEL5gKxOhIkjfCAPxEedrz1STmywUZ3yaC0A2b7EpsOwB6AqJbpv2rz7_nQDEE0d7MsxSECoFw=
6xpfgcfRi2YH7MKUzWXkBdMjpVOnlUbh5auLD3dwV0vgBou8CbhWb_g0ZRf_MGQXFoTkPIeZg3x=
vWlS3HyCYuKw&c=3DX6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=
=3D&ch=3DqECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" shap=
e=3D"rect" linktype=3D"1" alt=3D"https://www.ap-now.com/public/5.cfm" targe=
t=3D"_blank">Porta</a>l </b></span><span style=3D"font-size:10.0pt;font-fam=
ily:'Arial','sans-serif';">- <span style=3D"color:#000000;">Newsletter (as =
described above)+ access to database filled with articles, tips and diagnos=
tic checklists &nbsp;</span></span></li><li style=3D"color:#004db4;"><span =
style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><b><a href=3D"=
http://r20.rs6.net/tn.jsp?f=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIk=
jfCAPxEedrz9KAkDCIlBTIfVTGLIxaHZL0q9aoW7Oo9KtizPMJrD-9yRjYLk3fj6vkRPmAdKI0m=
9bF8yHhf1CD3iMJwpYo7qvWCofKQtaFtGArtdQNurO1WXYTVogXomdSnNwMFythcDc4omXxG3YS=
Cf2BzzvPvx4=3D&c=3DX6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=
=3D=3D&ch=3DqECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" s=
hape=3D"rect" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_=
blank"><span style=3D"color:blue;">Annual Webinar Pass</span></a> </b></spa=
n><span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';">- <spa=
n style=3D"color:#000000;">All AP Now's one-hour webinars (2 per month exce=
pt January when there's only one) </span></span></li><li style=3D"color:#00=
4db4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><=
strong><a style=3D"color:blue;text-decoration:underline;" track=3D"on" shap=
e=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001KaG3zzfDS-4gnfgHDfcZUKY=
yIGH4Dv_SEL5gKxOhIkjfCAPxEedrzyg1NeR3aLuWuug_kYNd0qL-cPEQk4r4bkdb5q-V7I4zQn=
sV08D4d4-Z1RRqG2pGyagLaUH4rEne3JIuuVCKjDI34Fc_AYwyLTOE9BZu2M6-jhG9_79tg2PrV=
WFeHqQ4YTqG4hDP3LVy&c=3DX6UznQmq2BgxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4=
Odw=3D=3D&ch=3DqECL58938ZdAh1ThC6hD_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D=
" linktype=3D"1" alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_blan=
k">Anytime Viewing Pass</a>&nbsp;</strong></span>&nbsp;2<span style=3D"colo=
r:#000000;">5&nbsp; one-hour webcasts available for viewing at your conveni=
ence</span></li><li style=3D"color:#004db4;"><strong><span style=3D"font-si=
ze:10pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;"><a style=3D"=
color:blue;text-decoration:underline;" track=3D"on" href=3D"http://r20.rs6.=
net/tn.jsp?f=3D001KaG3zzfDS-4gnfgHDfcZUKYyIGH4Dv_SEL5gKxOhIkjfCAPxEedrz1STm=
ywUZ3yaC0A2b7EpsOwB6AqJbpv2rz7_nQDEE0d7MsxSECoFw6xpfgcfRi2YH7MKUzWXkBdMjpVO=
nlUbh5auLD3dwV0vgBou8CbhWb_g0ZRf_MGQXFoTkPIeZg3xvWlS3HyCYuKw&c=3DX6UznQmq2B=
gxEK-dq9OfwOtsSzSmyfveiDUfbXmMFyykyVBlxw4Odw=3D=3D&ch=3DqECL58938ZdAh1ThC6h=
D_Yr2EM0K-tEjic2vJ2pQxjXdsRHY1SDEpg=3D=3D" shape=3D"rect" linktype=3D"1" al=
t=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank">Platinum </a></=
span></strong>- <span style=3D"color:#000000;">Newsletter + portal + Webina=
r 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 shape=3D"rect" =
href=3D"http://ui.constantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D113=
0347443797&ea=3Dkathleen%40transocean.com" target=3D"_blank">Please feel fr=
ee to forward this to any colleagues or friends who work in or are responsi=
ble for the accounts payable function. We appreciate your doing so.</a>&nbs=
p;</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 href=3D"mailto:publ=
isher@ap-now.com" shape=3D"rect" 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;" href=3D"http://ui.constantcontact.co=
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