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<p class="MsoNormal">Good afternoon Section 218 Employers:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The Federal State & Local Government (FSLG) Division of the IRS is offering a webinar on one of their most popular topics.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Details are as follows (please note that the time specified is 2 p.m Eastern which is 11 a.m. Pacific):<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><strong><span style="font-size:13.5pt;font-family:"Arial","sans-serif"">What:</span></strong><span style="font-size:13.5pt;font-family:"Arial","sans-serif""> Free Webinar – Taxability of Fringe Benefits Part One: What Is A Fringe Benefit
and When Is It Taxable? </span> <o:p></o:p></p>
<p><strong><span style="font-size:13.5pt;font-family:"Arial","sans-serif"">When:</span></strong><span style="font-size:13.5pt;font-family:"Arial","sans-serif""> May 19, 2015; 2 p.m. (Eastern)</span><o:p></o:p></p>
<p><strong><span style="font-size:13.5pt;font-family:"Arial","sans-serif"">How:</span></strong><span style="font-size:13.5pt;font-family:"Arial","sans-serif"">
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwNTA0LjQ0Njc0MDMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDUwNC40NDY3NDAzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAzNzkyJmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&115&&&http://www.visualwebcaster.com/event.asp?id=102269">
Register for this event</a>. You will use the same link to attend the event.</span><o:p></o:p></p>
<p><strong><span style="font-size:13.5pt;font-family:"Arial","sans-serif"">Learn about:</span></strong><span style="font-size:13.5pt;font-family:"Arial","sans-serif"">
</span><o:p></o:p></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span style="font-size:13.5pt;font-family:"Arial","sans-serif"">What fringe benefits are</span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span style="font-size:13.5pt;font-family:"Arial","sans-serif"">Which fringe benefits are taxable</span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span style="font-size:13.5pt;font-family:"Arial","sans-serif"">Special accounting rules for fringe benefits</span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span style="font-size:13.5pt;font-family:"Arial","sans-serif"">What is a working condition fringe benefit</span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span style="font-size:13.5pt;font-family:"Arial","sans-serif"">What is a <em><span style="font-family:"Arial","sans-serif"">de minimis</span></em> fringe benefit</span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span style="font-size:13.5pt;font-family:"Arial","sans-serif"">Taxability of per diem payments</span><o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1">
<span style="font-size:13.5pt;font-family:"Arial","sans-serif"">The accountable plan rules</span><o:p></o:p></li></ul>
<p><strong><span style="font-size:13.5pt;font-family:"Arial","sans-serif"">What else:</span></strong><span style="font-size:13.5pt;font-family:"Arial","sans-serif"">
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwNTA0LjQ0Njc0MDMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDUwNC40NDY3NDAzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDAzNzkyJmVtYWlsaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZ1c2VyaWQ9bG9yaS5hLnN0aWViZXJAaXJzLmdvdiZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&116&&&http://www.visualwebcaster.com/event.asp?id=102153">
Don’t forget to register</a> for the <em><span style="font-family:"Arial","sans-serif"">Compliance Self-Assessment Tool for Government Entities</span></em> webinar on May 14, 2015; 2 p.m. (Eastern).</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thank you!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Lucida Handwriting"">Pamella<o:p></o:p></span></p>
<p class="MsoNormal">Pamella Johnson<o:p></o:p></p>
<p class="MsoNormal">Oregon State Social Security Administration<o:p></o:p></p>
<p class="MsoNormal">Oregon Public Employees Retirement System<o:p></o:p></p>
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