<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>Invitation</title>
<style><!--
/* Font Definitions */
@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;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
p
{mso-style-priority:99;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.msonormal0, li.msonormal0, div.msonormal0
{mso-style-name:msonormal;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.maincta, li.maincta, div.maincta
{mso-style-name:main_cta;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.article, li.article, div.article
{mso-style-name:article;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;
color:#0091DA;}
p.paragraph, li.paragraph, div.paragraph
{mso-style-name:paragraph;
margin:0in;
margin-bottom:.0001pt;
line-height:120%;
font-size:9.5pt;
font-family:"Arial",sans-serif;}
p.red, li.red, div.red
{mso-style-name:red;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;
color:red;}
p.redunderlined, li.redunderlined, div.redunderlined
{mso-style-name:redunderlined;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;
color:red;
text-decoration:underline;}
p.bluelinksocial, li.bluelinksocial, div.bluelinksocial
{mso-style-name:bluelinksocial;
margin:0in;
margin-bottom:.0001pt;
line-height:120%;
font-size:7.5pt;
font-family:"Times New Roman",serif;
color:#0563C1;}
p.privacy, li.privacy, div.privacy
{mso-style-name:privacy;
margin-top:0in;
margin-right:0in;
margin-bottom:9.75pt;
margin-left:0in;
line-height:120%;
font-size:7.5pt;
font-family:"Times New Roman",serif;
color:#747678;}
p.disclaimer, li.disclaimer, div.disclaimer
{mso-style-name:disclaimer;
margin-top:0in;
margin-right:0in;
margin-bottom:9.75pt;
margin-left:0in;
line-height:120%;
font-size:7.5pt;
font-family:"Times New Roman",serif;
color:#747678;}
p.img-headshot, li.img-headshot, div.img-headshot
{mso-style-name:img-headshot;
margin:0in;
margin-bottom:.0001pt;
line-height:120%;
font-size:8.5pt;
font-family:"Arial",sans-serif;}
span.paragraph1
{mso-style-name:paragraph1;
font-family:"Arial",sans-serif;
font-variant:normal !important;
font-weight:normal;
font-style:normal;}
span.EmailStyle31
{mso-style-type:personal;
font-family:"Arial",sans-serif;
color:#1F497D;
font-weight:normal;
font-style:normal;
text-decoration:none none;}
span.EmailStyle32
{mso-style-type:personal-compose;
font-family:"Arial",sans-serif;
color:windowtext;
font-weight:normal;
font-style:normal;
text-decoration:none none;}
.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;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</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="white" lang="EN-US" link="#0563C1" vlink="#0563C1">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Hello CAFR Contacts,<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">Please see the email below regarding a free three-part training series on implementing GASB 87
<i>Leases.</i> CPE is available. I highly encourage agencies to participate in this training.<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"> KPMG Government Institute <connect@info.kpmgrealinsights.com>
<br>
<b>Sent:</b> Wednesday, October 09, 2019 9:11 AM<br>
<b>To:</b> HAMILTON Robert W * DAS <Robert.W.HAMILTON@oregon.gov><br>
<b>Subject:</b> KPMG Government Institute Webcast on October 24: A Call to Action: Implementing the New GASB Lease Standard Part 1<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><img id="_x0000_i1025" src="https://s1929796114.t.en25.com/e/FooterImages/FooterImage1?elq=02e9fedf944f4215a0f7997c99686c72&siteid=1929796114"><o:p></o:p></span></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellpadding="0" width="0" style="width:412.5pt">
<tbody>
<tr>
<td style="padding:.75pt .75pt .75pt .75pt">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:black">If you are having trouble reading this email,
<a href="http://app.info.kpmgrealinsights.com/e/es?s=1929796114&e=86235&elq=02e9fedf944f4215a0f7997c99686c72&elqaid=12779&elqat=1&elqTrackId=6c8014e2f39c49068271a59d963185ac">
read the online version</a>. </span><span style="font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><o:p> </o:p></span></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="0" style="width:452.25pt">
<tbody>
<tr>
<td width="6%" valign="top" style="width:6.0%;background:#00338D;padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="0" style="width:27.75pt">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in"><a name="_top" id="_top"></a></td>
</tr>
</tbody>
</table>
</td>
<td width="566" style="width:424.5pt;background:white;padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%">
<tbody>
<tr>
<td width="100%" style="width:100.0%;padding:0in 0in 0in 0in">
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><img border="0" width="566" height="213" style="width:5.8958in;height:2.2187in" id="_x0000_i1026" src="https://institutes.kpmg.us/content/dam/institutes/en/government/images/banner-call-to-action.jpg#" alt="Government Institute Webcast"><o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%">
<tbody>
<tr>
<td style="padding:18.75pt 18.75pt 18.75pt 18.75pt">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="82%" style="width:82.0%">
<tbody>
<tr>
<td width="82%" valign="top" style="width:82.0%;padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%">
<tbody>
<tr>
<td width="39%" style="width:39.0%;padding:0in 0in 0in 0in">
<p class="paragraph" style="mso-margin-top-alt:7.5pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in">
<strong><span style="font-size:13.0pt;line-height:120%;font-family:"Arial",sans-serif;color:#0091DA">A Call to Action: Implementing the New GASB Lease Standard</span></strong><span style="font-size:13.0pt;line-height:120%;color:#0091DA">
<br>
<strong><span style="font-family:"Arial",sans-serif">Part 1 </span></strong><o:p></o:p></span></p>
<p class="paragraph"><b><span style="color:#0091DA">Date:</span></b><span style="color:#0091DA"> Thursday, October 24, 2019</span><span style="font-size:13.0pt;line-height:120%;color:#0091DA"><o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="padding:0in 0in 0in 0in"></td>
</tr>
<tr>
<td width="39%" style="width:39.0%;padding:0in 0in 0in 0in">
<p class="paragraph"><b><span style="color:#0091DA">Time:</span></b><span style="color:#0091DA"> 1:00 p.m. to 3:00 p.m. ET</span><span style="font-size:13.0pt;line-height:120%;color:#0091DA"><o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="padding:3.75pt 0in 0in 0in">
<p class="paragraph"><span style="font-size:13.0pt;line-height:120%;color:#0091DA"><a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=23796&elqTrackId=2783d6ee7c33495cbfae5a465b836ad9&elq=02e9fedf944f4215a0f7997c99686c72&elqaid=12779&elqat=1" target="_blank"><span style="text-decoration:none"><img border="0" width="111" height="33" style="width:1.1562in;height:.3437in" id="_x0000_i1027" src="https://institutes.kpmg.us/content/dam/institutes/en/government/images/2019/register-button.jpg#"></span></a><o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black;display:none"><o:p> </o:p></span></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal" style="line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">The KPMG Government Institute, and partners and professionals of KPMG LLP (KPMG), invite you to join
us for an in-depth, three-part webcast series discussing the requirements and implementation considerations for GASB Statement No. 87,
<em><span style="font-family:"Arial",sans-serif">Leases </span></em>(GASB 87).<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">GASB 87 addresses the recognition, measurement, and disclosure of leases for state and local governments,
and establishes a single model for lease accounting based on the principle that leases are financings of the right to use an underlying asset. The requirements of GASB 87 will be effective for fiscal years beginning on or after December 15, 2019.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">The time to start is now! The webcast series will focus on the impact of GASB 87, and will address significant
implementation considerations such as determining the discount rate, accounting for variable payments based on an index or rate, and establishing recognition thresholds. The webcast series will also address key implementation issues such as evaluating contracts
to obtain a complete population of leases, abstracting key lease terms, and modifying policies, procedures and internal controls to sustain lease accounting in subsequent years.<o:p></o:p></span></p>
<table class="MsoNormalTable" border="0" cellpadding="0">
<tbody>
<tr>
<td valign="top" style="padding:.75pt .75pt 7.5pt .75pt">
<p class="MsoNormal"><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#0091DA">Part 1</span></b><span style="font-family:"Arial",sans-serif;color:black">
<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">The first webcast to be held on
<strong><span style="font-family:"Arial",sans-serif">Thursday, October 24, 2019, from 1:00 p.m. to 3:00 p.m. EDT</span></strong>, will provide the key changes in accounting for leases and the impact on the financial statements, including the definition of a
lease, the scope and scope exclusions of GASB 87, and the key concepts and terms applicable to lessees and lessors under the new standard.
<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="padding:3.75pt 0in 0in 0in">
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=23796&elqTrackId=189771be2a854ab29b115ec334982bb4&elq=02e9fedf944f4215a0f7997c99686c72&elqaid=12779&elqat=1" target="_blank"><span style="text-decoration:none"><img border="0" width="111" height="33" style="width:1.1562in;height:.3437in" id="_x0000_i1028" src="https://institutes.kpmg.us/content/dam/institutes/en/government/images/2019/register-button.jpg#"></span></a><o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><o:p> </o:p></span></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in"></td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black;display:none"><o:p> </o:p></span></p>
<table class="MsoNormalTable" border="0" cellpadding="0">
<tbody>
<tr>
<td valign="top" style="padding:.75pt .75pt 7.5pt .75pt">
<p class="MsoNormal"><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#0091DA">Upcoming series webcasts:</span></b><span style="font-family:"Arial",sans-serif;color:black">
<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" align="left" width="100%" style="width:100.0%">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">—<o:p></o:p></span></p>
</td>
<td valign="top" style="padding:0in 0in 6.0pt 0in">
<p class="MsoNormal" style="line-height:120%"><span class="paragraph1"><span style="font-size:9.5pt;line-height:120%;color:black"> The second webcast to be held on
</span></span><strong><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">Thursday, November 7, 2019, from 1:00 p.m. to 3:00 p.m. EST</span></strong><span class="paragraph1"><span style="font-size:9.5pt;line-height:120%;color:black">,
focuses on an in-depth look into both lessee and lessor accounting, including initial recognition and measurement, subsequent accounting, and impairment. This webcast will also address implementation considerations related to obtaining lease populations, abstracting
key lease terms, and modify policies, procedures and internal controls.</span></span><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">—<o:p></o:p></span></p>
</td>
<td valign="top" style="padding:0in 0in 6.0pt 0in">
<p class="MsoNormal" style="line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black"> The third webcast to be held on
<strong><span style="font-family:"Arial",sans-serif">Monday, November 18, 2019, from 1:00 p.m. to 3:00 p.m. EST</span></strong>, will cover lease remeasurements, modifications and terminations, subleases, and leasebacks, as well as the presentation and disclosure
within the financial statements.<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<table class="MsoNormalTable" border="0" cellpadding="0">
<tbody>
<tr>
<td valign="top" style="padding:.75pt .75pt 7.5pt .75pt">
<p class="MsoNormal"><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#0091DA">Presenters</span></b><span style="font-family:"Arial",sans-serif;color:black">
<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">The presenters for this three-part webcast series are
<strong><span style="font-family:"Arial",sans-serif">Jeff Markert,</span></strong> a partner in KPMG’s Department of Professional Practice (DPP);
<strong><span style="font-family:"Arial",sans-serif">Halie Creps</span></strong>, a partner in KPMG’s DPP; and
<strong><span style="font-family:"Arial",sans-serif">John Barbagallo</span></strong>, a managing director in KPMG’s DPP<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">In his DPP 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. Jeff also currently serves on the AICPA State and Local Government Expert Panel. In
her DPP role, Halie focuses on current auditing issues, regulatory matters, and implementation of auditing and accounting standards, including the new guidance on leases. John currently serves as the co-leader of the DPP presentation team, responsible for
delivering and coordinating technical accounting presentations including those on the new lease standards.<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black;display:none"><o:p> </o:p></span></p>
<table class="MsoNormalTable" border="0" cellpadding="0">
<tbody>
<tr>
<td valign="top" style="padding:.75pt .75pt 7.5pt .75pt">
<p class="MsoNormal"><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#0091DA">Who should attend</span></b><span style="font-family:"Arial",sans-serif;color:black">
<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">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></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black;display:none"><o:p> </o:p></span></p>
<table class="MsoNormalTable" border="0" cellpadding="0">
<tbody>
<tr>
<td valign="top" style="padding:.75pt .75pt 7.5pt .75pt">
<p class="MsoNormal"><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#0091DA">CPE credit
</span></b><span style="font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">A total of 2.0 continuing professional education (CPE) credits are available to participants who meet
the eligibility requirements. <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">To register for Part 1 on Thursday, October 24, 2019, 1:00 p.m.– 3:00 p.m. (EDT), click
<a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=23796&elqTrackId=1a23e420249a42e79cae54634309be5e&elq=02e9fedf944f4215a0f7997c99686c72&elqaid=12779&elqat=1" target="_blank">
here</a>.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">After registering, you will receive details on how to log in to the Webcast and how to access presentation
material.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">Thank you, and we hope you will join us.<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border:none;border-top:solid #999999 1.0pt">
<tbody>
<tr style="height:15.0pt">
<td style="border:none;padding:0in 0in 0in 0in;height:15.0pt">
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="border:none;padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="62%" style="width:62.0%">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%">
<tbody>
<tr>
<td width="238" style="width:157.5pt;padding:0in 0in 0in 0in">
<p class="bluelinksocial" style="margin-bottom:3.75pt"><span style="font-family:"Arial",sans-serif"><a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=709&elqTrackId=6d4fe5fda0304cd99ff2b32c10a80c3a&elq=02e9fedf944f4215a0f7997c99686c72&elqaid=12779&elqat=1" target="_blank">kpmg.com/socialmedia</a><o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="0" style="width:21.0pt">
<tbody>
<tr>
<td style="padding:0in 5.25pt 0in 0in">
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=710&elqTrackId=512acf5857ed424e82e7bff19b9d9784&elq=02e9fedf944f4215a0f7997c99686c72&elqaid=12779&elqat=1" target="_blank"><span style="text-decoration:none"><img border="0" width="28" height="28" style="width:.2916in;height:.2916in" id="_x0000_i1029" src="https://kpmgmssdesign.blob.core.windows.net/kpmgmssdesign/eComms/Icons/Twitter-28x28px.jpg" alt="Twitter"></span></a><o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="0" style="width:21.0pt">
<tbody>
<tr>
<td style="padding:0in 5.25pt 0in 0in">
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=711&elqTrackId=1d204b3eff1a44939e20e8c442393263&elq=02e9fedf944f4215a0f7997c99686c72&elqaid=12779&elqat=1" target="_blank"><span style="text-decoration:none"><img border="0" width="28" height="28" style="width:.2916in;height:.2916in" id="_x0000_i1030" src="https://kpmgmssdesign.blob.core.windows.net/kpmgmssdesign/eComms/Icons/Linkedin-28x28px.jpg" alt="Linkedin"></span></a><o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="0" style="width:21.0pt">
<tbody>
<tr>
<td style="padding:0in 5.25pt 0in 0in">
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=1253&elqTrackId=ad266340ce5a445b80e49ba27efecb08&elq=02e9fedf944f4215a0f7997c99686c72&elqaid=12779&elqat=1" target="_blank"><span style="text-decoration:none"><img border="0" width="28" height="28" style="width:.2916in;height:.2916in" id="_x0000_i1031" src="https://kpmgmssdesign.blob.core.windows.net/kpmgmssdesign/eComms/Icons/Facebook-28x28px.jpg" alt="Facebook"></span></a><o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="0" style="width:21.0pt">
<tbody>
<tr>
<td style="padding:0in 5.25pt 0in 0in">
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=1252&elqTrackId=68e08a65a1264791b069a9ae766bf5df&elq=02e9fedf944f4215a0f7997c99686c72&elqaid=12779&elqat=1" target="_blank"><span style="text-decoration:none"><img border="0" width="28" height="28" style="width:.2916in;height:.2916in" id="_x0000_i1032" src="https://kpmgmssdesign.blob.core.windows.net/kpmgmssdesign/eComms/Icons/Youtube-28x28px.jpg" alt="Youtube"></span></a><o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="0" style="width:21.0pt">
<tbody>
<tr>
<td style="padding:0in 5.25pt 0in 0in">
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=1251&elqTrackId=025bee662eae4f59a876f9753d05b270&elq=02e9fedf944f4215a0f7997c99686c72&elqaid=12779&elqat=1" target="_blank"><span style="text-decoration:none"><img border="0" width="28" height="28" style="width:.2916in;height:.2916in" id="_x0000_i1033" src="https://kpmgmssdesign.blob.core.windows.net/kpmgmssdesign/eComms/Icons/Google-28x28px.jpg" alt="Google+"></span></a><o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="0" style="width:21.0pt">
<tbody>
<tr>
<td style="padding:0in 3.75pt 0in 0in">
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=988&elqTrackId=7aec31b5201744dd838f180d95797a45&elq=02e9fedf944f4215a0f7997c99686c72&elqaid=12779&elqat=1" target="_blank"><span style="text-decoration:none"><img border="0" width="28" height="28" style="width:.2916in;height:.2916in" id="_x0000_i1034" src="https://kpmgmssdesign.blob.core.windows.net/kpmgmssdesign/eComms/Icons/Instagram-28x28px.jpg" alt="Instagram"></span></a><o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="0" style="width:22.5pt">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="0" style="width:73.5pt">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in"></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr style="height:15.0pt">
<td style="border:none;padding:0in 0in 0in 0in;height:15.0pt">
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="border:none;padding:0in 0in 0in 0in">
<p class="privacy"><span style="font-family:"Arial",sans-serif"><a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=3060&elqTrackId=ecd24d8fc83446abb71ad3ff77248558&elq=02e9fedf944f4215a0f7997c99686c72&elqaid=12779&elqat=1" target="_blank"><span style="color:#747678;text-decoration:none">Privacy</span></a>
| <a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=3059&elqTrackId=2a75eb27754040b48b33f36f2569ff61&elq=02e9fedf944f4215a0f7997c99686c72&elqaid=12779&elqat=1" target="_blank">
<span style="color:#747678;text-decoration:none">Legal</span></a><o:p></o:p></span></p>
<p class="disclaimer"><span style="font-family:"Arial",sans-serif">You have received this message from KPMG Government Institute. If you wish to unsubscribe from KPMG Government Institute Webcast distributions, please
<a href="mailto:us-mktnatlmisoptout@kpmg.com?subject=Opt%20Out:%20KPMG%20Government%20Institute%20Webcast%20-%20Origin:%2010-24-19%20A%20Call%20to%20Action:%20Implementing%20the%20New%20GASB%20Lease%20Standard%20-%20Part%201(C-00079357)" target="_blank">
click here</a>. If you wish to unsubscribe from all KPMG communications, please <a href="mailto:us-mktnatlmisoptout@kpmg.com?subject=Opt%20Out:%20All%20Correspondence%20-%20KPMG%20Government%20Institute%20Webcast%20-%20Origin:%2010-24-19%20A%20Call%20to%20Action:%20Implementing%20the%20New%20GASB%20Lease%20Standard%20-%20Part%201(C-00079357)" target="_blank">
click here</a>.<br>
KPMG LLP, 3 Chestnut Ridge Road, Montvale, NJ 07645 <o:p></o:p></span></p>
<p class="disclaimer"><span style="font-family:"Arial",sans-serif">© 2019 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”),
a Swiss entity. All rights reserved.<o:p></o:p></span></p>
<p class="disclaimer" style="margin-bottom:0in;margin-bottom:.0001pt"><span style="font-family:"Arial",sans-serif">The KPMG name and logo are registered trademarks or trademarks of KPMG International.<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</body>
</html>