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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Good Afternoon,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Below is an opportunity for 2 hours of free continuing professional education (CPE) from the KPMG Government Institute. For those that aren’t familiar with the
KPMG Government Institute, they have some very experienced speakers who do a great job going over the new governmental accounting standards.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> KPMG Government Institute [mailto:community-manager@kpmgemail.com]
<br>
<b>Sent:</b> Monday, May 09, 2016 12:32 PM<br>
<b>To:</b> robert.w.hamilton@state.or.us<br>
<b>Subject:</b> KPMG Government Institute Webcast on May 17: GASB Activities Update<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><img id="_x0000_i1025" src="http://www.kpmginfo.com/NDPPS/webcast/GOV/GOV_Banner.jpg" alt="Government Institute Webcast"><o:p></o:p></p>
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<h4 style="margin-bottom:0in;margin-bottom:.0001pt"><strong><span style="font-family:"Arial",sans-serif">Date:</span></strong><b><br>
</b>Tuesday, May 17, 2016<o:p></o:p></h4>
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<h4 style="margin-bottom:0in;margin-bottom:.0001pt"><strong><span style="font-family:"Arial",sans-serif">Time:</span></strong><b><br>
</b>2:00 p.m.–4:00 p.m. <o:p></o:p></h4>
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<h4 style="margin-bottom:0in;margin-bottom:.0001pt"> <o:p></o:p></h4>
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<p class="paragraph" style="margin-top:7.5pt"><a href="http://click.kpmgemail.com/?qs=ad43f8da90de1da18bcc6a959ce18866d72bffc41aceb1da9f0909cf74adec4e81fb16c28a029cb6" target="_blank"><span style="text-decoration:none"><img border="0" width="111" height="33" id="_x0000_i1026" src="http://www.kpmginfo.com/brandcentral/ecommunications/images/register.jpg" alt="Register"></span></a><o:p></o:p></p>
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<p class="paragraph">The KPMG Government Institute, and partners and professionals of KPMG LLP (KPMG), invite you to join us for a Webcast discussing recently issued Governmental Accounting Standards Board (GASB) Statements and the status of current projects
being deliberated by the GASB. <o:p></o:p></p>
<p class="paragraph">GASB Activities Update, to be held on Tuesday, May 17, 2016, from 2:00 p.m. to 4:00 p.m. EDT, will provide an overview of recently issued GASB Statements, including:<o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:3.75pt"><strong><span style="font-family:"Arial",sans-serif;color:black">•</span></strong><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:3.75pt"><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></p>
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<span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 72, Fair Value Measurement and Application<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="margin-bottom:3.75pt"><strong><span style="font-family:"Arial",sans-serif;color:black">•</span></strong><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:3.75pt"><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></p>
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<span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 73, Accounting and Financial Reporting for Pensions and Related Assets That Are Not Within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB 67 and 68<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:3.75pt"><strong><span style="font-family:"Arial",sans-serif;color:black">•</span></strong><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 76, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:3.75pt"><strong><span style="font-family:"Arial",sans-serif;color:black">•</span></strong><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 77, Tax Abatement Disclosures<o:p></o:p></span></p>
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<span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 78, Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans<o:p></o:p></span></p>
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<span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 79, Certain External Investment Pools and Pool Participants<o:p></o:p></span></p>
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<span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 80, Blending Requirements for Certain Component Units – An amendment of GASB Statement No. 14<o:p></o:p></span></p>
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<span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 81, Irrevocable Split-Interest Agreements<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:3.75pt"><strong><span style="font-family:"Arial",sans-serif;color:black">•</span></strong><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:3.75pt"><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.75pt;margin-left:3.75pt;line-height:11.5pt">
<span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">GASB 82, Pension Issues – An amendment of GASB Statements No. 67, No. 68, and No. 73
<o:p></o:p></span></p>
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<p class="disclaimer"> <o:p></o:p></p>
<p class="paragraph">The presenters for this Webcast are <strong><span style="font-family:"Arial",sans-serif">Jeff Markert</span></strong>, a partner in KPMG’s Audit Quality and Professional Practice Group (AQPPG);
<strong><span style="font-family:"Arial",sans-serif">Greg Driscoll</span></strong>, an Audit partner in KPMG’s Boston office; and
<strong><span style="font-family:"Arial",sans-serif">Scott Warnetski</span></strong>, a senior manager on rotation in KPMG’s AQPPG from KPMG’s Boston office.<o:p></o:p></p>
<p class="paragraph">In his AQPPG role, Jeff devotes significant time to emerging issues related to governments, including working with the GASB in the development and implementation of new standards, and providing technical assistance and training to KPMG
personnel throughout the United States. Also, Jeff currently serves as the chairman of the American Institute of Certified Public Accountants State and Local Government Expert Panel. Greg serves as the lead engagement partner and as a technical resource to
many of the firm’s largest Northeast area clients. He previously served as a partner in KPMG’s AQPPG and as a KPMG practice fellow at the GASB.<o:p></o:p></p>
<h3>Who should attend <o:p></o:p></h3>
<p class="paragraph">Attendees should include state and local government accounting and financial reporting professionals responsible for preparing, reviewing, and auditing external GAAP financial statements of government entities.<o:p></o:p></p>
<h3>CPE credit<o:p></o:p></h3>
<p class="paragraph">A total of 2.0 continuing professional education (CPE) credits are available to participants who meet the eligibility requirements below:<o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:3.75pt"><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:3.75pt"><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.75pt;margin-left:3.75pt;line-height:11.5pt">
<span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">You must answer six of the questions asked during the Webcast.<o:p></o:p></span></p>
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<p class="disclaimer"> <o:p></o:p></p>
<p class="paragraph">To register for GASB Activities Update on Tuesday, May 17, 2016, 2:00 p.m.–4:00 p.m. (EDT), click the link below.<o:p></o:p></p>
<p><a href="http://click.kpmgemail.com/?qs=ad43f8da90de1da18bcc6a959ce18866d72bffc41aceb1da9f0909cf74adec4e81fb16c28a029cb6" target="_blank"><span style="text-decoration:none"><img border="0" width="111" height="33" id="_x0000_i1027" src="http://www.kpmginfo.com/brandcentral/ecommunications/images/register.jpg" alt="Register"></span></a><o:p></o:p></p>
<p class="paragraph">After registering, you will receive details on how to log in to the Webcast (or dial in for audio-only participation) and how to access the presentation material.<o:p></o:p></p>
<p class="paragraph">We hope you will join us.<o:p></o:p></p>
<p class="paragraph">Thank you.<o:p></o:p></p>
<h3><strong><span style="font-family:"Arial",sans-serif">About the KPMG Government Institute
</span></strong><o:p></o:p></h3>
<p class="paragraph">The KPMG Government Institute was established to serve as a strategic resource for government at all levels and also for higher education and nonprofit entities seeking to achieve high standards for accountability, transparency, and performance.
The institute is a forum for ideas, a place to share leading practices, and a source of thought leadership to help governments address difficult challenges such as performance management, regulatory compliance, and fully leveraging technology. For more information,
visit the <a href="http://click.kpmgemail.com/?qs=ad43f8da90de1da1358a8b516d6171f7ff056bd9d3a4767d7f8b2275b85da0434ecf0a03237f54c8" target="_blank">
KPMG Government Institute</a>. <o:p></o:p></p>
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