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<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>

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<div>

<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'> </span></font><b><i><font size=4 color="#0000c0" face=Arial><span
lang=EN style='font-size:13.5pt;font-family:Arial;color:#0000C0;font-weight:
bold;font-style:italic'>FREE IRS & SSA Employment Tax Updates Webinar</span></font></i></b><font
size=2 face=Arial><span lang=EN style='font-size:11.0pt;font-family:Arial'>.</span></font><font
color=blue><span style='color:blue'><o:p></o:p></span></font></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial'>The Internal Revenue Service and the Social Security
Administration invite payroll and tax professionals to attend a FREE Webinar on
the latest employment tax filing information.  The U.S. Small Business
Administration will host the webinar.  A representative from the US Department
of Labor will be available to answer questions on the COBRA subsidy.<o:p></o:p></span></font></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial'>Representatives from SSA and IRS will present information on
the following topics:  <o:p></o:p></span></font></p>

<ul style='margin-top:0in' type=square>
 <li class=MsoNormal style='mso-list:l1 level1 lfo2'><font size=2 face=Arial><span
     style='font-size:11.0pt;font-family:Arial'>Electronic filing of W-2s</span></font><font
     size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'> </span></font><font
     size=2 face=Arial><span style='font-size:11.0pt;font-family:Arial'><o:p></o:p></span></font></li>
 <li class=MsoNormal style='mso-list:l1 level1 lfo2'><font size=2 face=Arial><span
     style='font-size:11.0pt;font-family:Arial'>Verifying employee SSNs online</span></font><font
     size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'> </span></font><font
     size=2 face=Arial><span style='font-size:11.0pt;font-family:Arial'><o:p></o:p></span></font></li>
 <li class=MsoNormal style='mso-list:l1 level1 lfo2'><font size=2 face=Arial><span
     style='font-size:11.0pt;font-family:Arial'>Verifying SSNs/EINs for
     information return (1099) filing</span></font><font size=2 face=Arial><span
     style='font-size:10.0pt;font-family:Arial'> </span></font><font size=2
     face=Arial><span style='font-size:11.0pt;font-family:Arial'><o:p></o:p></span></font></li>
 <li class=MsoNormal style='mso-list:l1 level1 lfo2'><font size=2 face=Arial><span
     style='font-size:11.0pt;font-family:Arial'>IRS employment tax updates,
     including the COBRA subsidy</span></font><font size=2 face=Arial><span
     style='font-size:10.0pt;font-family:Arial'> </span></font><font size=2
     face=Arial><span style='font-size:11.0pt;font-family:Arial'><o:p></o:p></span></font></li>
 <li class=MsoNormal style='mso-list:l1 level1 lfo2'><font size=2 face=Arial><span
     style='font-size:11.0pt;font-family:Arial'>Navigating the IRS and SSA web
     sites to find information payroll professionals need<o:p></o:p></span></font></li>
</ul>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>

<p class=MsoNormal><b><i><font size=4 color="#0000c0" face=Arial><span
style='font-size:13.0pt;font-family:Arial;color:#0000C0;font-weight:bold;
font-style:italic'>Choice of Dates and Times (all times are Pacific Time)<o:p></o:p></span></font></i></b></p>

<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial;font-weight:bold'><o:p> </o:p></span></font></b></p>

<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial;font-weight:bold'>Tuesday, October 27 –
1:00pm–3:00 pm </span></font></b><o:p></o:p></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial'>To register, click here:<font color=red><span
style='color:red'> </span></font><font color=blue><span style='color:blue'><a
href="https://cc.readytalk.com/r/nb4mcoxb074y">https://cc.readytalk.com/r/nb4mcoxb074y</a><o:p></o:p></span></font></span></font></p>

<p class=MsoNormal><font size=2 color=blue face=Arial><span style='font-size:
11.0pt;font-family:Arial;color:blue'><o:p> </o:p></span></font></p>

<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial;font-weight:bold'>Tuesday, November 10 –
10:00am–12:00pm  </span></font></b><o:p></o:p></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial'>To register, click here:<font color=red><span
style='color:red'> </span></font><a
href="https://cc.readytalk.com/r/btl5dykp4ikv">https://cc.readytalk.com/r/btl5dykp4ikv</a><o:p></o:p></span></font></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>

<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial;font-weight:bold'>Thursday, November 19 –
1:00pm–3:00pm<o:p></o:p></span></font></b></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial'>To register, click here:<font color=red><span
style='color:red'> </span></font><a
href="https://cc.readytalk.com/r/imsio8qziec7">https://cc.readytalk.com/r/imsio8qziec7</a><o:p></o:p></span></font></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>

<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial;font-weight:bold'>Tuesday, December 8 –
10:00am–12:00pm  </span></font></b><o:p></o:p></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial'>To register, click here:<font color=red><span
style='color:red'> </span></font><font color=blue><span style='color:blue'><a
href="https://cc.readytalk.com/r/q0wsbg0fccwp">https://cc.readytalk.com/r/q0wsbg0fccwp</a><o:p></o:p></span></font></span></font></p>

<p class=MsoNormal><font size=2 color=blue face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:blue'><o:p> </o:p></span></font></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>You will receive an e-mail confirming your registration with
information on <o:p></o:p></span></font></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>how to participate in both the phone and web portions of the
webinar.<o:p></o:p></span></font></p>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>NOTE:  You may need to adjust or watch your junk mail
filters to receive this confirmation.<o:p></o:p></span></font></p>

<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'> </span></font><font size=2 face=Arial><span style='font-size:
10.0pt;font-family:Arial'><o:p></o:p></span></font></p>

<p class=MsoNormal><span class=storyhead><font size=2 face="Times New Roman"><span
style='font-size:11.0pt'><o:p> </o:p></span></font></span></p>

<p class=MsoNormal style='margin-left:-.75pt'><font size=3 face=Arial><span
style='font-size:12.0pt;font-family:Arial'><o:p> </o:p></span></font></p>

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<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'> <o:p></o:p></span></font></p>

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