<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]-->
<title>Moss Adams</title>
<style><!--
/* Font Definitions */
@font-face
{font-family:Wingdings;
panose-1:5 0 0 0 0 0 0 0 0 0;}
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Verdana;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:Georgia;
panose-1:2 4 5 2 5 4 5 2 3 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
h1
{mso-style-priority:9;
mso-style-link:"Heading 1 Char";
margin:0in;
margin-bottom:.0001pt;
font-size:24.0pt;
font-family:"Times New Roman",serif;
font-weight:bold;}
h2
{mso-style-priority:9;
mso-style-link:"Heading 2 Char";
margin:0in;
margin-bottom:.0001pt;
font-size:18.0pt;
font-family:"Times New Roman",serif;
font-weight:bold;}
h3
{mso-style-priority:9;
mso-style-link:"Heading 3 Char";
margin:0in;
margin-bottom:.0001pt;
font-size:13.5pt;
font-family:"Times New Roman",serif;
font-weight:bold;}
h4
{mso-style-priority:9;
mso-style-link:"Heading 4 Char";
margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;
font-weight:bold;}
h5
{mso-style-priority:9;
mso-style-link:"Heading 5 Char";
margin:0in;
margin-bottom:.0001pt;
font-size:10.0pt;
font-family:"Times New Roman",serif;
font-weight:bold;}
h6
{mso-style-priority:9;
mso-style-link:"Heading 6 Char";
margin:0in;
margin-bottom:.0001pt;
font-size:7.5pt;
font-family:"Times New Roman",serif;
font-weight:bold;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p
{mso-style-priority:99;
margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
span.Heading1Char
{mso-style-name:"Heading 1 Char";
mso-style-priority:9;
mso-style-link:"Heading 1";
font-family:"Calibri Light",sans-serif;
color:#2E74B5;}
span.Heading2Char
{mso-style-name:"Heading 2 Char";
mso-style-priority:9;
mso-style-link:"Heading 2";
font-family:"Calibri Light",sans-serif;
color:#2E74B5;}
span.Heading3Char
{mso-style-name:"Heading 3 Char";
mso-style-priority:9;
mso-style-link:"Heading 3";
font-family:"Calibri Light",sans-serif;
color:#1F4D78;}
span.Heading4Char
{mso-style-name:"Heading 4 Char";
mso-style-priority:9;
mso-style-link:"Heading 4";
font-family:"Calibri Light",sans-serif;
color:#2E74B5;
font-style:italic;}
span.Heading5Char
{mso-style-name:"Heading 5 Char";
mso-style-priority:9;
mso-style-link:"Heading 5";
font-family:"Calibri Light",sans-serif;
color:#2E74B5;}
span.Heading6Char
{mso-style-name:"Heading 6 Char";
mso-style-priority:9;
mso-style-link:"Heading 6";
font-family:"Calibri Light",sans-serif;
color:#1F4D78;}
span.EmailStyle25
{mso-style-type:personal-reply;
font-family:"Arial",sans-serif;
color:#1F497D;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
/* List Definitions */
@list l0
{mso-list-id:274024747;
mso-list-template-ids:1456920858;}
@list l0:level1
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:"Courier New";
mso-bidi-font-family:"Times New Roman";}
@list l0:level3
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level4
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level5
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level6
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level7
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level8
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level9
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
ol
{margin-bottom:0in;}
ul
{margin-bottom:0in;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1028" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body bgcolor="#F0F0F0" lang="EN-US" link="blue" vlink="purple">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Hello CAFR Contacts List,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">I apologize this is a late notice, but there’s an opportunity for 1 hour of free CPE today from 10:00 – 11:00 for a webcast from Moss Adams about the upcoming leases
standard.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<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"> Moss Adams Webcasts [mailto:events.email@mossadams.com]
<br>
<b>Sent:</b> Monday, December 17, 2018 7:01 AM<br>
<b>To:</b> HAMILTON Robert W * DAS <Robert.W.HAMILTON@oregon.gov><br>
<b>Subject:</b> [Webcast] Prepare for new government lease accounting standards<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div id="emailPreHeader">
<p class="MsoNormal" style="line-height:0%"><span style="font-size:1.0pt">Join Us<o:p></o:p></span></p>
</div>
<p class="MsoNormal" align="center" style="margin-bottom:12.0pt;text-align:center">
<span style="font-size:7.5pt;font-family:"Verdana",sans-serif">To view this email as a web page,
<a href="http://insight.mossadams.com/v/m000f00040drboa4E1d0MC0">click here</a></span><o:p></o:p></p>
<div id="body_style">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:#F0F0F0;border-collapse:collapse">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="0" style="width:6.25in;border-collapse:collapse">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:#535958;border-collapse:collapse">
<tbody>
<tr style="height:225.0pt">
<td valign="top" style="padding:0in 0in 0in 0in;height:225.0pt">
<p class="MsoNormal"><!--[if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f">
<v:stroke joinstyle="miter" />
<v:formulas>
<v:f eqn="if lineDrawn pixelLineWidth 0" />
<v:f eqn="sum @0 1 0" />
<v:f eqn="sum 0 0 @1" />
<v:f eqn="prod @2 1 2" />
<v:f eqn="prod @3 21600 pixelWidth" />
<v:f eqn="prod @3 21600 pixelHeight" />
<v:f eqn="sum @0 0 1" />
<v:f eqn="prod @6 1 2" />
<v:f eqn="prod @7 21600 pixelWidth" />
<v:f eqn="sum @8 21600 0" />
<v:f eqn="prod @7 21600 pixelHeight" />
<v:f eqn="sum @10 21600 0" />
</v:formulas>
<v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect" />
<o:lock v:ext="edit" aspectratio="t" />
</v:shapetype><v:shape id="theImage" o:spid="_x0000_s1026" type="#_x0000_t75" style='position:absolute;margin-left:0;margin-top:0;width:450pt;height:225pt;z-index:251657216'>
<v:imagedata src="http://info.mossadams.com/rs/104-MEC-742/images/BNR-Webcast.jpg" />
</v:shape><![endif]--><![if !vml]><span style="mso-ignore:vglayout;position:absolute;z-index:251657216;margin-left:0px;margin-top:0px;width:600px;height:300px"><img width="600" height="300" src="http://info.mossadams.com/rs/104-MEC-742/images/BNR-Webcast.jpg" v:shapes="theImage"></span><![endif]><!--[if gte vml 1]><v:rect id="_x0000_s1027" style='position:absolute;margin-left:0;margin-top:0;width:450pt;height:225pt;z-index:251658240' stroked="f">
<v:fill opacity="0" />
<v:textbox>
<![if !mso]><table cellpadding=0 cellspacing=0 width="100%"><tr><td><![endif]><div><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse;width:100%!important;min-width:100%!important'><tr><td valign=top style='padding:0in 0in 0in 0in'><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse;width:100%!important;min-width:100%!important'><tr style='height:22.5pt'><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in;height:22.5pt'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td><td style='padding:0in 0in 0in 0in;height:22.5pt'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in;height:22.5pt'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td></tr><tr><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td><td valign=top style='padding:0in 0in 0in 0in'><p class=MsoNormal style='mso-line-height-alt:.75pt'><a href="http://insight.mossadams.com/dc/pm47izOOKcQZld-vdekgUItV6lLMXiPkxf9u1vuD0mDsBAmVkarOB3KbaJoPg6BOtBplOP0hHizGN2FP-1Lr0b015wcDDB2EniQo4aKkZUuVcNyIGSPiOw-DJIKIovS5/Mf0C0d04M14br00Xo0aE0a0" target="_blank"><span style='color:#0E3837;text-decoration:none'><v:shape id="_x0000_i1030" type="#_x0000_t75" alt="Moss Adams Logo" href="http://insight.mossadams.com/dc/pm47izOOKcQZld-vdekgUItV6lLMXiPkxf9u1vuD0mDsBAmVkarOB3KbaJoPg6BOtBplOP0hHizGN2FP-1Lr0b015wcDDB2EniQo4aKkZUuVcNyIGSPiOw-DJIKIovS5/Mf0C0d04M14br00Xo0aE0a0" target=""_blank"" style='width:126pt;height:36.75pt' o:button="t">
<v:imagedata src="http://info.mossadams.com/rs/104-MEC-742/images/2017-moss-adams-logo-header-168x49.png" />
</v:shape></span></a><o:p></o:p></p></td><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td></tr><tr style='height:22.5pt'><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in;height:22.5pt'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td><td style='padding:0in 0in 0in 0in;height:22.5pt'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in;height:22.5pt'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td></tr><tr><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td><td style='padding:0in 0in 0in 0in' id=HeaderTitle01><p class=MsoNormal align=center style='text-align:center;line-height:25.5pt'><b><span style='font-size:22.5pt;font-family:"Arial",sans-serif;color:#A2F434;text-transform:uppercase'><v:shape id="_x0000_i1031" type="#_x0000_t75" alt="TITLE-Webcast.png" style='width:156pt;height:30pt'>
<v:imagedata src="http://info.mossadams.com/rs/104-MEC-742/images/TITLE-Webcast.png" />
</v:shape><o:p></o:p></span></b></p></td><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td></tr><tr style='height:6.0pt'><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in;height:6.0pt'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td><td style='padding:0in 0in 0in 0in;height:6.0pt'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in;height:6.0pt'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td></tr><tr><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td><td style='padding:0in 0in 0in 0in' id=HeaderText01><p class=MsoNormal align=center style='text-align:center;line-height:14.25pt'><span style='font-family:"Georgia",serif;color:white'>GASB Lease Accounting Changes for Governments<o:p></o:p></span></p></td><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td></tr><tr style='height:19.5pt'><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in;height:19.5pt'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td><td style='padding:0in 0in 0in 0in;height:19.5pt'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in;height:19.5pt'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td></tr><tr><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td><td style='padding:0in 0in 0in 0in'><div align=center><table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 style='border-collapse:collapse;border:none'><tr style='height:30.0pt'><td style='border:solid #A2F434 1.5pt;padding:0in 0in 0in 0in;height:30.0pt'><p class=MsoNormal align=center style='text-align:center'><a href="http://insight.mossadams.com/dc/QZPh0GwjUX8Yem5zkJPDuOj7jnE8ptJP93SvtL4laklr0SIt4wPFCGDViajHvon6pFOqvM356rM7rMYLBfS1F_VajkvsK2wI4iHvQIX7VRsLxXL_JxPJbSwT8VYDWi30/Mf0C0d04M14br00Xo0aE0a0"><b><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:white;text-decoration:none'> REGISTER </span></b></a> <o:p></o:p></p></td></tr></table></div></td><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td></tr><tr style='height:22.5pt'><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in;height:22.5pt'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td><td style='padding:0in 0in 0in 0in;height:22.5pt'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td><td width=30 style='width:22.5pt;padding:0in 0in 0in 0in;height:22.5pt'><p class=MsoNormal style='line-height:.75pt;mso-line-height-rule:exactly'><span style='font-size:1.0pt'> <o:p></o:p></span></p></td></tr></table></div></td></tr></table></div><p class=MsoNormal><o:p> </o:p></p></div><![if !mso]></td></tr></table><![endif]></v:textbox>
</v:rect><![endif]--><![if !vml]><span style="mso-ignore:vglayout;position:absolute;z-index:251658240;margin-left:0px;margin-top:0px;width:604px;height:304px"><img width="604" height="304" src="cid:image001.png@01D496AE.9F534F20" alt="Text Box:
GASB Lease Accounting Changes for Governments
REGISTER
" v:shapes="_x0000_s1027"></span><![endif]><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:white;border-collapse:collapse;width:100%!important;min-width:100%!important" id="Module02">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;width:100%!important;min-width:100%!important">
<tbody>
<tr style="height:22.5pt">
<td style="padding:0in 0in 0in 0in;height:22.5pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal" align="center" style="text-align:center"><span style="display:none"><o:p> </o:p></span></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:white;border-collapse:collapse;width:100%!important;min-width:100%!important" id="Module17">
<tbody>
<tr>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td style="padding:0in 0in 0in 0in" id="Title05">
<div>
<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Georgia",serif;color:#0E3837">Join Us
<o:p></o:p></span></p>
</div>
</td>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:white;border-collapse:collapse;width:100%!important;min-width:100%!important" id="Module18">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;width:100%!important;min-width:100%!important">
<tbody>
<tr style="height:11.25pt">
<td style="padding:0in 0in 0in 0in;height:11.25pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal" align="center" style="text-align:center"><span style="display:none"><o:p> </o:p></span></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:white;border-collapse:collapse;width:100%!important;min-width:100%!important" id="Module19bfa9d0a0e-b346-4833-867d-846990a8bb4a">
<tbody>
<tr>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="0" style="width:427.5pt;border-collapse:collapse;margin-left:-2.25pt;margin-right:-2.25pt;width:100%!important;min-width:100%!important">
<tbody>
<tr>
<td width="360" valign="top" style="width:3.75in;padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="0" style="width:3.75in;border-collapse:collapse;margin-left:-2.25pt;margin-right:-2.25pt">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse">
<tbody>
<tr>
<td width="23" valign="top" style="width:17.25pt;padding:0in 0in 0in 0in">
<div id="Icon07bfa9d0a0e-b346-4833-867d-846990a8bb4a">
<p class="MsoNormal" style="mso-line-height-alt:.75pt"><img border="0" width="17" height="16" id="_x0000_i1025" src="http://info.mossadams.com/rs/104-MEC-742/images/2017-moss-adams-icon-calendar-17x16.png" alt="icon"><o:p></o:p></p>
</div>
</td>
<td style="padding:3.0pt 0in 0in 0in" id="Date04bfa9d0a0e-b346-4833-867d-846990a8bb4a">
<div>
<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#0E3837;text-transform:uppercase">Dec. 18, 2018
<o:p></o:p></span></b></p>
</div>
</td>
<td width="25" style="width:18.75pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td width="23" valign="top" style="width:16.5pt;padding:0in 0in 0in 0in">
<div id="Icon08bfa9d0a0e-b346-4833-867d-846990a8bb4a">
<p class="MsoNormal" style="mso-line-height-alt:.75pt"><img border="0" width="16" height="16" id="_x0000_i1026" src="http://info.mossadams.com/rs/104-MEC-742/images/2017-moss-adams-icon-clock-16x16.png" alt="icon"><o:p></o:p></p>
</div>
</td>
<td style="padding:3.0pt 0in 0in 0in" id="Time01bfa9d0a0e-b346-4833-867d-846990a8bb4a">
<div>
<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#0E3837;text-transform:uppercase">10 AM–11 AM
<o:p></o:p></span></b></p>
</div>
</td>
<td width="25" style="width:18.75pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height:7.5pt">
<td width="23" style="width:12.75pt;padding:0in 0in 0in 0in;height:7.5pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td style="padding:0in 0in 0in 0in;height:7.5pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td width="25" style="width:18.75pt;padding:0in 0in 0in 0in;height:7.5pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td width="23" style="width:17.25pt;padding:0in 0in 0in 0in;height:7.5pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td style="padding:0in 0in 0in 0in;height:7.5pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td width="25" style="width:18.75pt;padding:0in 0in 0in 0in;height:7.5pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</td>
<td width="210" valign="top" style="width:157.5pt;padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="0" style="width:157.5pt;border-collapse:collapse;margin-left:-2.25pt;margin-right:-2.25pt;width:100%!important;min-width:100%!important">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse">
<tbody>
<tr>
<td width="23" valign="top" style="width:17.25pt;padding:0in 0in 0in 0in">
<div id="Icon10bfa9d0a0e-b346-4833-867d-846990a8bb4a">
<p class="MsoNormal" style="mso-line-height-alt:.75pt"><img border="0" width="18" height="17" id="_x0000_i1027" src="http://info.mossadams.com/rs/104-MEC-742/images/CPEicon.png"><o:p></o:p></p>
</div>
</td>
<td style="padding:3.0pt 0in 0in 0in" id="Price01bfa9d0a0e-b346-4833-867d-846990a8bb4a">
<div>
<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#0E3837;text-transform:uppercase">1 CPE Credit
<o:p></o:p></span></b></p>
</div>
</td>
<td width="25" style="width:18.75pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height:7.5pt">
<td width="23" style="width:17.25pt;padding:0in 0in 0in 0in;height:7.5pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td style="padding:0in 0in 0in 0in;height:7.5pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td width="25" style="width:18.75pt;padding:0in 0in 0in 0in;height:7.5pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:white;border-collapse:collapse;width:100%!important;min-width:100%!important" id="Module20">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;width:100%!important;min-width:100%!important">
<tbody>
<tr style="height:11.25pt">
<td style="padding:0in 0in 0in 0in;height:11.25pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal" align="center" style="text-align:center"><span style="display:none"><o:p> </o:p></span></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:white;border-collapse:collapse;width:100%!important;min-width:100%!important" id="Module21">
<tbody>
<tr>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td style="padding:0in 0in 0in 0in" id="Text04">
<div>
<div>
<p class="MsoNormal" style="line-height:16.5pt"><span style="font-family:"Arial",sans-serif;color:#535958">The Governmental Accounting Standards Board’s (GASB) Statement Number 87, Leases, significantly changes accounting and reporting requirements for lease
arrangements. The standard is effective for reporting periods beginning after December 15, 2019, meaning it’s a good time to begin planning for implementation.
<br>
<br>
Join us for a <strong><span style="font-family:"Arial",sans-serif"><a href="http://insight.mossadams.com/Y0r4102fa00d4000oEM0fCb" target="_blank" id=""><span style="color:#0E3837;text-decoration:none">webcast</span></a></span></strong> addressing important
aspects of GASB 87 and its potential impacts on governmental entities—including changes to lease recognition, measurement, and related disclosures for government lessees and lessors. Some key topics we’ll discuss include the following:<o:p></o:p></span></p>
<ul type="disc">
<li class="MsoNormal" style="color:#535958;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:16.5pt;mso-list:l0 level1 lfo1">
<span style="font-family:"Arial",sans-serif">Overall scope and objectives of the new standard<o:p></o:p></span></li><li class="MsoNormal" style="color:#535958;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:16.5pt;mso-list:l0 level1 lfo1">
<span style="font-family:"Arial",sans-serif">Timing, transition, and impacts of the changes on your entity<o:p></o:p></span></li><li class="MsoNormal" style="color:#535958;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:16.5pt;mso-list:l0 level1 lfo1">
<span style="font-family:"Arial",sans-serif">Insight into how lessees and lessors can prepare for implementation<o:p></o:p></span></li></ul>
</div>
</div>
</td>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:white;border-collapse:collapse;width:100%!important;min-width:100%!important" id="Module22">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;width:100%!important;min-width:100%!important">
<tbody>
<tr style="height:22.5pt">
<td style="padding:0in 0in 0in 0in;height:22.5pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal" align="center" style="text-align:center"><span style="display:none"><o:p> </o:p></span></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:white;border-collapse:collapse;width:100%!important;min-width:100%!important" id="Module0915404288-ae25-45ef-bcda-e5c7fade8a40">
<tbody>
<tr>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" style="background:#A2F434;border-collapse:collapse;margin-left:-2.25pt;margin-right:-2.25pt">
<tbody>
<tr style="height:32.25pt">
<td style="padding:0in 0in 0in 0in;height:32.25pt">
<p class="MsoNormal" align="center" style="text-align:center"><a href="http://insight.mossadams.com/dc/QZPh0GwjUX8Yem5zkJPDuOj7jnE8ptJP93SvtL4laklr0SIt4wPFCGDViajHvon6pFOqvM356rM7rMYLBfS1F_VajkvsK2wI4iHvQIX7VRsLxXL_JxPJbSwT8VYDWi30/Mf0C0d04M14br00Xo0aE0a0"><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#0E3837;letter-spacing:.75pt;text-decoration:none">
LEARN MORE & REGISTER </span></b></a> <o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal" align="center" style="text-align:center"><o:p> </o:p></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:white;border-collapse:collapse;width:100%!important;min-width:100%!important" id="SpacerModule26">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;width:100%!important;min-width:100%!important">
<tbody>
<tr style="height:48.75pt">
<td style="padding:0in 0in 0in 0in;height:48.75pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal" align="center" style="text-align:center"><span style="display:none"><o:p> </o:p></span></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;background:#0E3837;border-collapse:collapse;width:100%!important;min-width:100%!important" id="Module343c1d4d04-d531-4c91-8e4c-0fe3e95ae292">
<tbody>
<tr>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="0" style="width:427.5pt;border-collapse:collapse;margin-left:-2.25pt;margin-right:-2.25pt">
<tbody>
<tr>
<td width="215" valign="top" style="width:266.25pt;padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="0" style="width:142.5pt;border-collapse:collapse;margin-left:-2.25pt;margin-right:-2.25pt">
<tbody>
<tr style="height:22.5pt">
<td style="padding:0in 0in 0in 0in;height:22.5pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in;height:22.5pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<div id="FooterLogo3c1d4d04-d531-4c91-8e4c-0fe3e95ae292">
<p class="MsoNormal" style="mso-line-height-alt:.75pt"><img border="0" width="160" height="46" id="_x0000_i1028" src="http://info.mossadams.com/rs/104-MEC-742/images/2017-moss-adams-logo-footer-160x46.png" alt="Moss Adams Logo"><o:p></o:p></p>
</div>
</td>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
<td width="355" valign="top" style="width:266.25pt;padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="0" style="width:266.25pt;border-collapse:collapse;margin-left:-2.25pt;margin-right:-2.25pt">
<tbody>
<tr style="height:32.25pt">
<td style="padding:0in 0in 0in 0in;height:32.25pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in;height:32.25pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="padding:0in 0in 0in 0in" id="FooterTxt3c1d4d04-d531-4c91-8e4c-0fe3e95ae292">
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt;line-height:12.75pt"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white">Questions? Contact:
<a href="http://insight.mossadams.com/dc/KZwEskVGLwM17BRwXxM_nnZXEk6tfQDeFMu10wkLfS4=/Mf0C0d04M14br00Xo0aE0a0">
<span style="color:white;text-decoration:none">pam.amado@mossadams.com</span></a>
<br>
© 2018 Moss Adams LLP <br>
999 Third Avenue, Suite 2800, Seattle, WA 98104-4057 <br>
<br>
<br>
This email was sent to <a href="http://insight.mossadams.com/dc/OKAP_peRAA_UgxjFVEKzwzJRX_icEPFBZf_9DITS4h_jMig-sXEl1_nGQpB_5pHp/Mf0C0d04M14br00Xo0aE0a0">
<span style="color:white;text-decoration:none">robert.w.hamilton@oregon.gov</span></a>
<br>
<a href="http://insight.mossadams.com/JE0oMd0bbC0fY140ra00040"><span style="color:white;text-decoration:none">Manage subscription</span></a> |
<a href="http://insight.mossadams.com/E0r0M0aZEc40f0dC0104o0b"><span style="color:white;text-decoration:none">Privacy policy</span></a>
<br>
<br>
<o:p></o:p></span></p>
<div>
<p class="MsoNormal" style="line-height:12.75pt"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:white">Assurance, tax and consulting offered through Moss Adams LLP. Investment advisory services offered through Moss Adams Wealth Advisors LLC.
Investment banking offered through Moss Adams Capital LLC. <o:p></o:p></span></p>
</div>
</div>
</td>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
<tr style="height:32.25pt">
<td style="padding:0in 0in 0in 0in;height:32.25pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in;height:32.25pt">
<p class="MsoNormal" style="line-height:.75pt;mso-line-height-rule:exactly"><span style="font-size:1.0pt"> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
</td>
</tr>
</tbody>
</table>
</div>
</div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><img border="0" width="1" height="1" id="_x0000_i1029" src="http://insight.mossadams.com/trk?t=1&mid=MTA0LU1FQy03NDI6NTk0NTo5MjU3OjQ1MDc5OjA6MTAxOTg6OToxMzE4NDoxMDAzNTQyOnJvYmVydC53LmhhbWlsdG9uQG9yZWdvbi5nb3Y%3D"><br>
<br>
<o:p></o:p></p>
<p align="center" style="text-align:center"><span style="font-size:7.5pt;font-family:"Verdana",sans-serif">If you no longer wish to receive email communications from Moss Adams, you may
<a href="http://insight.mossadams.com/u/qbCM0r04o10f4100E0ae00d">unsubscribe</a> at any time.</span><o:p></o:p></p>
</div>
</body>
</html>