<html>਀ഊ  <head>਀    㰀琀椀琀氀攀㸀嬀攀洀瀀氀椀挀椀琀礀崀㰀⼀琀椀琀氀攀㸀ഊ  </head>਀ഊ  <body link="#183872" vlink="#183872" bgcolor="#333333">਀ഊ    <table align="center" width="700" border="0" cellpadding="0" cellspacing="0">਀ഊ਀ഊ      <tr>਀        㰀琀搀 眀椀搀琀栀㴀∀㜀　　∀ 栀攀椀最栀琀㴀∀㔀　∀㸀ഊ          <table width="700" height="50" border="0" cellpadding="0" cellspacing="0">਀            㰀琀爀 瘀愀氀椀最渀㴀∀琀漀瀀∀㸀ഊ              <td>਀              㰀⼀琀搀㸀ഊ            </tr>਀          㰀⼀琀愀戀氀攀㸀ഊ        </td>਀      㰀⼀琀爀㸀ഊ਀ഊ਀      㰀琀爀㸀ഊ        <td width="700" height="143">਀          㰀琀愀戀氀攀 眀椀搀琀栀㴀∀㜀　　∀ 栀攀椀最栀琀㴀∀㄀㐀㌀∀ 戀漀爀搀攀爀㴀∀　∀ 挀攀氀氀瀀愀搀搀椀渀最㴀∀　∀ 挀攀氀氀猀瀀愀挀椀渀最㴀∀　∀㸀ഊ            <tr>਀ഊ              <td width="181" background="table_bg1-1.gif">਀                㰀愀 栀爀攀昀㴀∀㈀　　㘀开　㄀⸀栀琀洀氀∀㸀ഊ                  <img src="spacer.gif" height="133" width="181" border="0">਀                㰀⼀愀㸀ഊ              </td>਀ഊ              <td width="384" background="table_bg1-2.gif">਀                㰀愀 栀爀攀昀㴀∀㈀　　㘀开　㄀⸀栀琀洀氀∀㸀ഊ                  <img src="spacer.gif" height="133" width="384" border="0">਀                㰀⼀愀㸀ഊ              </td>਀ഊ              <td width="10" bgcolor="#ffffff">਀              㰀⼀琀搀㸀ഊ਀              㰀琀搀 眀椀搀琀栀㴀∀㄀㈀㔀∀ 戀最挀漀氀漀爀㴀∀⌀昀昀昀昀昀昀∀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀㰀愀 栀爀攀昀㴀∀愀戀漀甀琀⸀栀琀洀氀∀ 猀琀礀氀攀㴀∀琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀 渀漀渀攀∀㸀愀戀漀甀琀 攀洀瀀氀椀挀椀琀礀㰀⼀愀㸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀㰀愀 栀爀攀昀㴀∀猀漀氀甀琀椀漀渀猀⸀栀琀洀氀∀ 猀琀礀氀攀㴀∀琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀 渀漀渀攀∀㸀猀漀氀甀琀椀漀渀猀㰀⼀愀㸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀㰀愀 栀爀攀昀㴀∀栀琀琀瀀㨀⼀⼀眀眀眀⸀攀洀瀀氀椀挀椀琀礀⸀挀漀洀⼀挀漀渀琀愀挀琀⸀栀琀洀氀∀ 琀愀爀最攀琀㴀开戀氀愀渀欀 猀琀礀氀攀㴀∀琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀 渀漀渀攀∀㸀挀漀渀琀愀挀琀 甀猀㰀⼀愀㸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀㰀愀 栀爀攀昀㴀∀洀愀椀氀琀漀㨀猀椀渀愀渀䀀欀愀渀愀琀猀椀稀⸀挀漀洀㼀猀甀戀樀攀挀琀㴀嬀䔀洀瀀氀椀挀椀琀礀崀 一攀眀猀氀攀琀琀攀爀 匀甀戀猀挀爀椀戀攀爀 䄀搀搀椀琀椀漀渀∀ 猀琀礀氀攀㴀∀琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀 渀漀渀攀∀㸀猀甀戀猀挀爀椀戀攀㰀⼀愀㸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀㰀愀 栀爀攀昀㴀∀栀琀琀瀀㨀⼀⼀眀眀眀⸀攀洀瀀氀椀挀椀琀礀⸀挀漀洀∀ 琀愀爀最攀琀㴀开戀氀愀渀欀 猀琀礀氀攀㴀∀琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀 渀漀渀攀∀㸀瘀椀猀椀琀 漀甀爀 眀攀戀猀椀琀攀㰀⼀愀㸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀              㰀⼀琀搀㸀ഊ਀            㰀⼀琀爀㸀ഊ          </table>਀        㰀⼀琀搀㸀ഊ      </tr>਀ഊ਀ഊ      <tr>਀        㰀琀搀 眀椀搀琀栀㴀∀㜀　　∀ 栀攀椀最栀琀㴀∀㔀㜀　∀㸀ഊ          <table width="700" height="570" border="0" cellpadding="0" cellspacing="0">਀            㰀琀爀㸀ഊ              <td width="181" valign="top" background="table_bg2-1.gif">਀              㰀⼀琀搀㸀ഊ਀              㰀琀搀 眀椀搀琀栀㴀∀㐀㤀㤀∀ 戀最挀漀氀漀爀㴀∀⌀昀昀昀昀昀昀∀ 瘀愀氀椀最渀㴀∀琀漀瀀∀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀 愀氀椀最渀㴀∀樀甀猀琀椀昀礀∀㸀ഊ                  <font face="Verdana" color="#183872" size="2">਀ഊ<strong>਀㰀椀㸀ഊ"Like purchasing pools, PEOs (Professional Employer Organizations) aggregate a large number of clients and their employees into a single group, and as a result often command far more favorable health insurance rates than individual companies."਀㰀⼀椀㸀ഊ</strong>਀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀 愀氀椀最渀㴀∀爀椀最栀琀∀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀ഊ<font size="1">਀ⴀ ∀䌀甀琀 夀漀甀爀 䠀攀愀氀琀栀 䌀愀爀攀 䌀漀猀琀猀 一漀眀Ⰰ∀ 䤀渀挀⸀ 䴀愀最愀稀椀渀攀ഊ</font>਀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#bb0303" size="3">਀㰀猀琀爀漀渀最㸀ഊGreetings,਀㰀⼀猀琀爀漀渀最㸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#fea341" size="2">਀㰀猀琀爀漀渀最㸀ഊEmplicity Tax & Benefits Payments Certified by the Certification Institute਀㰀⼀猀琀爀漀渀最㸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀 愀氀椀最渀㴀∀樀甀猀琀椀昀礀∀㸀ഊ                  <font face="Verdana" color="#333333" size="2">਀ഊEmplicity garnered certification by the highly-revered Certification Institute in the areas of timely payment of state and federal payroll taxes, contributions to employee retirement plans and payment of health insurance premiums and/or plan contributions.਀㰀戀爀㸀ഊ<br>਀ഊThe Institute's certificate of compliance attests to Emplicity employment of best practices and solid financial controls, enabling businesses to rest assured that they have a truly professional advisor managing their most valued resource – their employees.਀㰀戀爀㸀ഊ<br>਀ഊ<strong><a href="http://www.certificationinstitute.org" style="text-decoration: none" target=_blank>Click here to read more about the Certification Institute</a></strong>਀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀㰀栀爀㸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#fea341" size="2">਀㰀猀琀爀漀渀最㸀ഊOvercoming Employer Challenges:  Ristorante Robilio਀㰀⼀猀琀爀漀渀最㸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀 愀氀椀最渀㴀∀樀甀猀琀椀昀礀∀㸀ഊ                  <font face="Verdana" color="#333333" size="2">਀ഊMike and Dixie Robilio always had a dream of opening their own Italian restaurant.  Now, that dream is a reality with Ristorante Robilio in Laguna Beach, CA, with Emplicity not only serving as its very first customer, but as its trusted business advisor.਀㰀戀爀㸀ഊ<br>਀ഊ<strong><a href="2006_01_f2.html" style="text-decoration: none">Click here to read more...</a></strong>਀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀㰀栀爀㸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#fea341" size="2">਀㰀猀琀爀漀渀最㸀ഊEmplicity Sponsors Local Family for Christmas਀㰀⼀猀琀爀漀渀最㸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀 愀氀椀最渀㴀∀樀甀猀琀椀昀礀∀㸀ഊ                  <font face="Verdana" color="#333333" size="2">਀ഊIn December, Emplicity was excited to once again participate in two programs to help local youths in need: Operation Christmas Child and Adopt-A-Family.  These two great causes allow Emplicity to give back to the community and share the spirit of the holidays with children.਀㰀戀爀㸀ഊ<br>਀ഊ"We want to do our part to bring joy to the kids' faces and enrich their lives," said Vic Tanon, CEO of Emplicity.਀㰀戀爀㸀ഊ<br>਀ഊ<strong><a href="2006_01_f3.html" style="text-decoration: none">Click here to read more...</a></strong>਀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀㰀栀爀㸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#fea341" size="2">਀㰀猀琀爀漀渀最㸀ഊIndustry Update: 2006 Standard Mileage Rate Decreases From Post-Aug. 2005 Rate਀㰀⼀猀琀爀漀渀最㸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀 愀氀椀最渀㴀∀樀甀猀琀椀昀礀∀㸀ഊ                  <font face="Verdana" color="#333333" size="2">਀ഊThe IRS announced that the optional standard mileage rate will drop 4¢ to 44.5¢ per mile for all business miles driven after 2005, down from 48.5¢ for the last four months of 2005. The rate for computing deductible medical or moving expenses after 2005 will drop to 18¢ a mile, down from 22¢ for the last four months of 2005.਀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀㰀栀爀㸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#333333" size="1">਀                    ☀⌀㄀㘀　㬀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀㸀ഊ                  <font face="Verdana" color="#fea341" size="2">਀㰀猀琀爀漀渀最㸀ഊEmplicity Receives Unparalleled High Marks in 3rd Quarter Survey਀㰀⼀猀琀爀漀渀最㸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ਀                㰀搀椀瘀 愀氀椀最渀㴀∀樀甀猀琀椀昀礀∀㸀ഊ                  <font face="Verdana" color="#333333" size="2">਀ഊIn its 3rd Quarter 2005 client satisfaction survey, Emplicity once again received an impressive response with an over-95 percent approval rating.  As a trusted business advisor, Emplicity asks its clients each quarter for feedback in such areas as overall satisfaction, Emplicity's delivery of effective services and the ability of each company's personal Emplcity representative to tackle any human resources challenges those businesses face.਀㰀戀爀㸀ഊ<br>਀ഊ<strong><a href="2006_01_f5.html" style="text-decoration: none">Click here to read more...</a></strong>਀ഊ਀                  㰀⼀昀漀渀琀㸀ഊ                </div>਀ഊ                <div>਀                  㰀昀漀渀琀 昀愀挀攀㴀∀嘀攀爀搀愀渀愀∀ 挀漀氀漀爀㴀∀⌀㌀㌀㌀㌀㌀㌀∀ 猀椀稀攀㴀∀㄀∀㸀ഊ                    &#160;਀                  㰀⼀昀漀渀琀㸀ഊ                </div>਀ഊ                <div>਀                  㰀昀漀渀琀 昀愀挀攀㴀∀嘀攀爀搀愀渀愀∀ 挀漀氀漀爀㴀∀⌀㌀㌀㌀㌀㌀㌀∀ 猀椀稀攀㴀∀㄀∀㸀ഊ                    &#160;਀                  㰀⼀昀漀渀琀㸀ഊ                </div>਀ഊ              </td>਀ഊ              <td width="20" bgcolor="#ffffff">਀              㰀⼀琀搀㸀ഊ਀            㰀⼀琀爀㸀ഊ          </table>਀        㰀⼀琀搀㸀ഊ      </tr>਀ഊ਀ഊ      <tr>਀        㰀琀搀 眀椀搀琀栀㴀∀㜀　　∀ 栀攀椀最栀琀㴀∀㄀㄀㔀∀㸀ഊ          <table width="700" height="115" border="0" cellpadding="0" cellspacing="0">਀            㰀琀爀㸀ഊ              <td background="table_bg3-1.gif">਀                㰀愀 栀爀攀昀㴀∀栀琀琀瀀㨀⼀⼀眀眀眀⸀攀洀瀀氀椀挀椀琀礀⸀挀漀洀∀ 琀愀爀最攀琀㴀开戀氀愀渀欀㸀ഊ                  <img src="spacer.gif" height="105" width="700" border="0">਀                㰀⼀愀㸀ഊ              </td>਀            㰀⼀琀爀㸀ഊ          </table>਀        㰀⼀琀搀㸀ഊ      </tr>਀ഊ਀ഊ      <tr>਀        㰀琀搀 眀椀搀琀栀㴀∀㜀　　∀ 栀攀椀最栀琀㴀∀㌀㘀∀㸀ഊ          <table width="700" border="0" cellpadding="0" cellspacing="0">਀            㰀琀爀㸀ഊ              <td>਀                㰀搀椀瘀 愀氀椀最渀㴀∀挀攀渀琀攀爀∀㸀ഊ                  <font face="Verdana" color="#ffffff" size="1">਀                    ꤀ ㈀　　㘀 攀洀瀀氀椀挀椀琀礀⸀ 䄀氀氀 刀椀最栀琀猀 刀攀猀攀爀瘀攀搀⸀ഊ                  </font>਀                㰀⼀搀椀瘀㸀ഊ              </td>਀            㰀⼀琀爀㸀ഊ          </table>਀        㰀⼀琀搀㸀ഊ      </tr>਀ഊ਀ഊ      <tr>਀        㰀琀搀 眀椀搀琀栀㴀∀㜀　　∀ 栀攀椀最栀琀㴀∀㐀　∀㸀ഊ          <table width="700" border="0" cellpadding="0" cellspacing="0">਀            㰀琀爀㸀ഊ              <td>਀              㰀⼀琀搀㸀ഊ            </tr>਀          㰀⼀琀愀戀氀攀㸀ഊ        </td>਀      㰀⼀琀爀㸀ഊ਀ഊ਀    㰀⼀琀愀戀氀攀㸀ഊ਀  㰀⼀戀漀搀礀㸀ഊ਀㰀⼀栀琀洀氀�