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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">Good morning Section
</span><span style="font-size:14.0pt;font-family:"Times New Roman","serif"">218</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif""> Employers:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">Here are the details and the opportunity to register for the two-part webinar on the Taxability of Fringe Benefits (please note that both webinars will air at 11 a.m.
Pacific):<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p><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"">
<span style="color:black">Free </span>Webinar – Taxability of Fringe Benefits Part Two:
<span style="color:black">Commonly Provided Fringe Benefits</span><em><span style="font-family:"Arial","sans-serif""> </span></em></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""> June 11, 2015; 2 p.m. (Eastern)
</span><o:p></o:p></p>
<p style="margin:0in;margin-bottom:.0001pt"><strong><span style="font-size:13.5pt;font-family:"Arial","sans-serif";color:black">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=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwNTEyLjQ0OTIwNzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDUxMi40NDkyMDcxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDA2MTM0JmVtYWlsaWQ9bG9yaS5hLnNlcnZpQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zZXJ2aUBpcnMuZ292JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=&&&115&&&http://www.visualwebcaster.com/event.asp?id=102274">Register
for this event.</a> You will use the same link to attend the event.</span><o:p></o:p></p>
<p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:13.5pt;font-family:"Arial","sans-serif""> </span><o:p></o:p></p>
<p style="margin:0in;margin-bottom:.0001pt"><strong><span style="font-size:13.5pt;font-family:"Arial","sans-serif";color:black">Learn about</span></strong><span style="font-size:13.5pt;font-family:"Arial","sans-serif";color:black">:</span><o:p></o:p></p>
<ul style="margin-top:0in" type="disc">
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<li class="MsoNormal" style="color:black;mso-list:l5 level2 lfo1"><span style="font-size:13.5pt;font-family:"Arial","sans-serif"">Cell phone usage</span><o:p></o:p></li></ul>
</ul>
<ul style="margin-top:0in" type="disc">
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="color:black;mso-list:l2 level2 lfo2"><span style="font-size:13.5pt;font-family:"Arial","sans-serif"">Payments In-Lieu of Insurance</span><o:p></o:p></li></ul>
</ul>
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<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="color:black;mso-list:l6 level2 lfo3"><span style="font-size:13.5pt;font-family:"Arial","sans-serif"">Moving expense reimbursements</span><o:p></o:p></li></ul>
</ul>
<ul style="margin-top:0in" type="disc">
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="color:black;mso-list:l3 level2 lfo4"><span style="font-size:13.5pt;font-family:"Arial","sans-serif"">Meal allowances and reimbursements</span><o:p></o:p></li></ul>
</ul>
<ul style="margin-top:0in" type="disc">
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="color:black;mso-list:l4 level2 lfo5"><span style="font-size:13.5pt;font-family:"Arial","sans-serif"">Employee vehicles used for employer’s business</span><o:p></o:p></li></ul>
</ul>
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<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="color:black;mso-list:l0 level2 lfo6"><span style="font-size:13.5pt;font-family:"Arial","sans-serif"">Employer provided vehicles</span><o:p></o:p></li></ul>
</ul>
<p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:13.5pt;font-family:"Arial","sans-serif""> </span><o:p></o:p></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt">
<o:p> </o:p></p>
<p style="margin:0in;margin-bottom:.0001pt"><span style="font-family:"Arial","sans-serif""> </span><o:p></o:p></p>
<p style="margin:0in;margin-bottom:.0001pt"><em><span style="font-size:13.5pt;font-family:"Arial","sans-serif"">Taxability of Fringe Benefits Part One:
<span style="color:black">What Is A Fringe Benefit and When Is It Taxable? </span>
</span></em><o:p></o:p></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l7 level1 lfo8">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:13.5pt;font-family:"Arial","sans-serif";color:black">May 19, 2015; 2 p.m. (Eastern)</span><span style="color:black"><o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l7 level1 lfo8">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:13.5pt;font-family:"Arial","sans-serif""><a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUwNTEyLjQ0OTIwNzExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MDUxMi40NDkyMDcxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDA2MTM0JmVtYWlsaWQ9bG9yaS5hLnNlcnZpQGlycy5nb3YmdXNlcmlkPWxvcmkuYS5zZXJ2aUBpcnMuZ292JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=&&&117&&&http://www.visualwebcaster.com/event.asp?id=102269">Register</a></span><span style="font-family:"Calibri","sans-serif""> </span><span style="font-size:13.5pt"> </span><o:p></o:p></p>
<p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:13.5pt"><o:p> </o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:13.5pt">Happy weekend to you!<o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:13.5pt"><o:p> </o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:13.5pt;font-family:"Lucida Handwriting"">Pamella<o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:13.5pt">Pamella Johnson<o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:13.5pt">Oregon State Social Security Administration<o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt"><o:p> </o:p></p>
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