<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=us-ascii"><meta name=Generator content="Microsoft Word 12 (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]--><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:Cambria;
        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;}
@font-face
        {font-family:Tahoma;
        panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
        {font-family:Consolas;
        panose-1:2 11 6 9 2 2 4 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
        {margin:0cm;
        margin-bottom:.0001pt;
        font-size:12.0pt;
        font-family:"Times New Roman","serif";}
h1
        {mso-style-priority:9;
        mso-style-link:"Heading 1 Char";
        mso-margin-top-alt:auto;
        margin-right:0cm;
        mso-margin-bottom-alt:auto;
        margin-left:0cm;
        font-size:24.0pt;
        font-family:"Times New Roman","serif";
        font-weight:bold;}
h2
        {mso-style-priority:9;
        mso-style-link:"Heading 2 Char";
        mso-margin-top-alt:auto;
        margin-right:0cm;
        mso-margin-bottom-alt:auto;
        margin-left:0cm;
        font-size:18.0pt;
        font-family:"Times New Roman","serif";
        font-weight:bold;}
h3
        {mso-style-priority:9;
        mso-style-link:"Heading 3 Char";
        mso-margin-top-alt:auto;
        margin-right:0cm;
        mso-margin-bottom-alt:auto;
        margin-left:0cm;
        font-size:13.5pt;
        font-family:"Times New Roman","serif";
        font-weight:bold;}
h6
        {mso-style-priority:9;
        mso-style-link:"Heading 6 Char";
        margin-top:10.0pt;
        margin-right:0cm;
        margin-bottom:0cm;
        margin-left:0cm;
        margin-bottom:.0001pt;
        page-break-after:avoid;
        font-size:12.0pt;
        font-family:"Cambria","serif";
        color:#243F60;
        font-weight:normal;
        font-style:italic;}
a:link, span.MsoHyperlink
        {mso-style-priority:99;
        color:blue;
        text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
        {mso-style-priority:99;
        color:purple;
        text-decoration:underline;}
p.MsoPlainText, li.MsoPlainText, div.MsoPlainText
        {mso-style-priority:99;
        mso-style-link:"Plain Text Char";
        margin:0cm;
        margin-bottom:.0001pt;
        font-size:10.5pt;
        font-family:Consolas;}
p
        {mso-style-priority:99;
        mso-margin-top-alt:auto;
        margin-right:0cm;
        mso-margin-bottom-alt:auto;
        margin-left:0cm;
        font-size:12.0pt;
        font-family:"Times New Roman","serif";}
p.MsoAcetate, li.MsoAcetate, div.MsoAcetate
        {mso-style-priority:99;
        mso-style-link:"Balloon Text Char";
        margin:0cm;
        margin-bottom:.0001pt;
        font-size:8.0pt;
        font-family:"Tahoma","sans-serif";}
p.MsoListParagraph, li.MsoListParagraph, div.MsoListParagraph
        {mso-style-priority:34;
        margin-top:0cm;
        margin-right:0cm;
        margin-bottom:0cm;
        margin-left:36.0pt;
        margin-bottom:.0001pt;
        font-size:12.0pt;
        font-family:"Times New Roman","serif";}
span.Heading1Char
        {mso-style-name:"Heading 1 Char";
        mso-style-priority:9;
        mso-style-link:"Heading 1";
        font-family:"Cambria","serif";
        color:#365F91;
        font-weight:bold;}
span.Heading2Char
        {mso-style-name:"Heading 2 Char";
        mso-style-priority:9;
        mso-style-link:"Heading 2";
        font-family:"Cambria","serif";
        color:#4F81BD;
        font-weight:bold;}
span.Heading3Char
        {mso-style-name:"Heading 3 Char";
        mso-style-priority:9;
        mso-style-link:"Heading 3";
        font-family:"Cambria","serif";
        color:#4F81BD;
        font-weight:bold;}
span.Heading6Char
        {mso-style-name:"Heading 6 Char";
        mso-style-priority:9;
        mso-style-link:"Heading 6";
        font-family:"Cambria","serif";
        color:#243F60;
        font-style:italic;}
span.PlainTextChar
        {mso-style-name:"Plain Text Char";
        mso-style-priority:99;
        mso-style-link:"Plain Text";
        font-family:Consolas;}
span.BalloonTextChar
        {mso-style-name:"Balloon Text Char";
        mso-style-priority:99;
        mso-style-link:"Balloon Text";
        font-family:"Tahoma","sans-serif";}
p.semibold, li.semibold, div.semibold
        {mso-style-name:semibold;
        mso-style-priority:99;
        margin-top:0cm;
        margin-right:0cm;
        margin-bottom:9.6pt;
        margin-left:0cm;
        font-size:12.0pt;
        font-family:"Arial","sans-serif";
        font-weight:bold;}
p.ical, li.ical, div.ical
        {mso-style-name:ical;
        mso-style-priority:99;
        margin-top:3.75pt;
        margin-right:0cm;
        margin-bottom:9.6pt;
        margin-left:0cm;
        font-size:12.0pt;
        font-family:"Arial","sans-serif";}
span.EmailStyle29
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle30
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle31
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.lfloat
        {mso-style-name:lfloat;}
span.fcb2
        {mso-style-name:fcb2;
        color:#333333;}
span.visible5
        {mso-style-name:visible5;}
span.EmailStyle35
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle36
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.apple-converted-space
        {mso-style-name:apple-converted-space;}
span.caps
        {mso-style-name:caps;}
span.EmailStyle39
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle40
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle41
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle42
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle43
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle44
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle45
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle46
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle47
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle48
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle49
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle50
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle51
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle52
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle53
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle54
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle55
        {mso-style-type:personal;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
span.EmailStyle58
        {mso-style-type:personal-reply;
        font-family:"Calibri","sans-serif";
        color:#1F497D;}
.MsoChpDefault
        {mso-style-type:export-only;
        font-size:10.0pt;}
@page WordSection1
        {size:612.0pt 792.0pt;
        margin:72.0pt 72.0pt 72.0pt 72.0pt;}
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 lang=EN-GB link=blue vlink=purple><div class=WordSection1><div><div><div><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;background:#F2E3CE;border-collapse:collapse'><tr><td valign=top style='padding:0cm 0cm 0cm 0cm'><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=600 style='width:450.0pt;background:#FAFAFA;border-collapse:collapse'><tr><td valign=top style='padding:7.5pt 7.5pt 7.5pt 7.5pt'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td valign=top style='padding:7.5pt 7.5pt 7.5pt 7.5pt'><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#1F497D'>f</span><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#707070'>ree resources provided by the Institute of Employment Rights<o:p></o:p></span></p></td><td width=170 valign=top style='width:127.5pt;padding:7.5pt 7.5pt 7.5pt 7.5pt'></td></tr></table></td></tr></table></div><p class=MsoNormal align=center style='text-align:center'><o:p> </o:p></p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=600 style='width:450.0pt;background:#FDFDFD;border-collapse:collapse'><tr><td valign=top style='padding:0cm 0cm 0cm 0cm'><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=600 style='width:450.0pt;background:white;border-collapse:collapse'><tr><td style='border:none;border-bottom:solid #505050 4.5pt;padding:7.5pt 7.5pt 7.5pt 7.5pt'><p class=MsoNormal align=right style='text-align:right'><b><span style='font-size:25.5pt;font-family:"Arial","sans-serif";color:#202020'><img width=154 height=114 id="_x0000_i1025" src="cid:image001.png@01CF0C7A.8CE67290" alt=ierlogo-events.gif><o:p></o:p></span></b></p></td><td width="100%" style='width:100.0%;border:none;border-bottom:solid #505050 4.5pt;padding:7.5pt 7.5pt 7.5pt 7.5pt'><div><p class=MsoNormal style='text-autospace:none'><b><span style='font-size:72.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>TUPE<o:p></o:p></span></b></p><p class=MsoNormal style='text-autospace:none'><b><span style='font-size:16.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></b></p></div></td></tr></table></div></td></tr><tr style='height:567.7pt'><td valign=top style='padding:0cm 0cm 0cm 0cm;height:567.7pt'><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=655 style='width:490.9pt;border-collapse:collapse'><tr style='height:411.55pt'><td width=403 valign=top style='width:301.9pt;background:#FDFDFD;padding:7.5pt 7.5pt 7.5pt 7.5pt;height:411.55pt'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td valign=top style='padding:0cm 0cm 0cm 0cm'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=316 style='width:236.65pt;border-collapse:collapse'><tr style='height:406.45pt'><td width="100%" valign=top style='width:100.0%;border:none;border-right:solid #DDDDDD 1.0pt;padding:15.0pt 15.0pt 15.0pt 7.5pt;height:406.45pt'><p style='line-height:14.4pt;background:white'><span style='font-family:"Arial","sans-serif";color:#943634'><img width=310 height=260 id="Picture_x0020_0" src="cid:image003.jpg@01CF6624.19097620" alt="IMG_9057 (2).jpg"><o:p></o:p></span></p><p><span lang=EN style='font-family:"Arial","sans-serif"'>Richard Arthur from Thompsons Solicitors, working with IER on a new TUPE publication and speaking at two crucial events on the new TUPE regulations<o:p></o:p></span></p><p><a href="http://www.ier.org.uk/sites/ier.org.uk/files/FLYER%20%20TUPE%2026-6-14%20V2_0.pdf"><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D;text-decoration:none'><img border=0 width=330 height=401 id="Picture_x0020_6" src="cid:image005.jpg@01CF6623.8DAF2CF0" alt="http://www.ier.org.uk/sites/ier.org.uk/files/images/TUPE%20Lond%2026-6-14_0.img_assist_custom.jpg"></span></a><span lang=EN style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p></td></tr></table></td></tr><tr><td valign=top style='padding:0cm 0cm 0cm 0cm'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=343 style='width:257.25pt;border-collapse:collapse'><tr style='height:202.2pt'><td width="100%" valign=top style='width:100.0%;border:none;border-right:solid #DDDDDD 1.0pt;padding:15.0pt 15.0pt 15.0pt 7.5pt;height:202.2pt'><h2><span style='font-size:13.5pt'>Thursday 26th June 2014</span><span style='font-size:13.5pt;font-family:"Arial","sans-serif";color:#66667F'><o:p></o:p></span></h2><p><i><span style='font-size:11.5pt;font-family:"Arial","sans-serif"'>A one-day conference</span></i><span style='font-size:11.5pt;font-family:"Arial","sans-serif"'> <br><b>Unite the Union, London</b> <br>9.30am - 3.30pm<o:p></o:p></span></p><p style='line-height:14.4pt;background:white'><span style='font-size:11.5pt;font-family:"Arial","sans-serif"'>Organised by the Institute of Employment Rights</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p></td></tr></table></td></tr></table></td><td width=252 valign=top style='width:189.0pt;background:#FDFDFD;padding:7.5pt 7.5pt 7.5pt 7.5pt;height:411.55pt'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td valign=bottom style='padding:7.5pt 7.5pt 7.5pt 7.5pt'></td><td width="40%" style='width:40.0%;padding:7.5pt 7.5pt 7.5pt 7.5pt'></td></tr><tr><td colspan=2 style='padding:7.5pt 7.5pt 7.5pt 7.5pt'><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>On 1 May 2014 the final piece of the new TUPE regulation jigsaw was put in place. The time period for a transferor to provide employee liability information to a transferee increased from 14 days to 28 days before the transfer.  <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>This new procedure applies only to TUPE transfers that take place on or after 1 May 2014.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>TUPE has always been a confusing area of law and on 31 January 2014, new regulations on TUPE came into effect updating the 2006 regulations. <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>With the government intent on pursuing its outsourcing and privatisation agenda, it is crucial workers understand the new changes and how to get the best out of the protections offered. <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>This summer IER will be publishing a critical review of the TUPE legislation – its history, purpose, problems and possibilities. We are also organising two conferences on TUPE to ensure trade union members and their reps are fully up to date with the legislation.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Be sure to book your place at this popular London event.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Click on the flyer image on the left  to take you through to our booking details.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.5pt;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></p></td></tr><tr><td width="60%" valign=top style='width:60.0%;padding:7.5pt 7.5pt 7.5pt 7.5pt'><p><span style='font-size:11.5pt;font-family:"Arial","sans-serif"'>. <o:p></o:p></span></p></td><td style='padding:7.5pt 7.5pt 7.5pt 7.5pt'></td></tr></table></td></tr></table></div><p class=MsoNormal align=center style='text-align:center'><o:p></o:p></p></td></tr><tr><td valign=top style='padding:0cm 0cm 0cm 0cm'><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=600 style='width:450.0pt;background:#FAFAFA;border-collapse:collapse'><tr><td valign=top style='border:none;border-top:solid #909090 2.25pt;padding:0cm 0cm 0cm 0cm'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td colspan=2 style='background:white;padding:7.5pt 7.5pt 7.5pt 7.5pt'><p class=MsoNormal style='line-height:125%'><span style='font-size:8.5pt;line-height:125%;font-family:"Arial","sans-serif";color:#707070'> <a href="http://Twitter+Account+not+yet+Authorized" target="_blank"><span style='color:#336699'>follow on Twitter</span></a> | <a href="#13cd95d4fa399bcb_"><span style='color:#336699'>friend on Facebook</span></a> | <a href="http://us5.forward-to-friend.com/forward?u=bfce15d9bb37b64de42086ad2&id=65c8330066&e=f3c546ffe5" target="_blank"><span style='color:#336699'>forward to a friend</span></a>  <o:p></o:p></span></p></td></tr><tr><td width=350 valign=top style='width:262.5pt;padding:7.5pt 7.5pt 7.5pt 7.5pt'><p class=MsoNormal style='line-height:125%'><em><span style='font-size:8.5pt;line-height:125%;font-family:"Arial","sans-serif";color:#707070'>Copyright © 2013 IER, All rights reserved.</span></em><span style='font-size:8.5pt;line-height:125%;font-family:"Arial","sans-serif";color:#707070'> <br>You are receiving this email because you signed up to our mailing list on our website or at one of our events. <br><strong><span style='font-family:"Arial","sans-serif"'>Our mailing address is:</span></strong> <o:p></o:p></span></p><div><p class=MsoNormal style='line-height:125%'><span style='font-size:8.5pt;line-height:125%;font-family:"Arial","sans-serif";color:#707070'>IER<o:p></o:p></span></p><div><div><p class=MsoNormal style='line-height:125%'><span style='font-size:8.5pt;line-height:125%;font-family:"Arial","sans-serif";color:#707070'>4th Floor<o:p></o:p></span></p></div><div><p class=MsoNormal style='line-height:125%'><span style='font-size:8.5pt;line-height:125%;font-family:"Arial","sans-serif";color:#707070'>Jack Jones House, 1 Islington<o:p></o:p></span></p></div><p class=MsoNormal style='line-height:125%'><span style='font-size:8.5pt;line-height:125%;font-family:"Arial","sans-serif";color:#707070'>Liverpool, Eng L3 8EG <o:p></o:p></span></p><div><p class=MsoNormal style='line-height:125%'><span style='font-size:8.5pt;line-height:125%;font-family:"Arial","sans-serif";color:#707070'>United Kingdom<o:p></o:p></span></p></div><p class=MsoNormal style='line-height:125%'><span style='font-size:8.5pt;line-height:125%;font-family:"Arial","sans-serif";color:#707070'><br><a href="http://ier.us5.list-manage.com/vcard?u=bfce15d9bb37b64de42086ad2&id=c042dcd768" target="_blank">Add us to your address book</a><o:p></o:p></span></p></div></div></td><td width=190 valign=top style='width:142.5pt;padding:7.5pt 7.5pt 7.5pt 7.5pt'><p class=MsoNormal style='line-height:125%'><a href="http://www.mailchimp.com/monkey-rewards/?utm_source=freemium_newsletter&utm_medium=email&utm_campaign=monkey_rewards&aid=bfce15d9bb37b64de42086ad2&afl=1" target="_blank"><span style='font-size:8.5pt;line-height:125%;font-family:"Arial","sans-serif";text-decoration:none'><img border=0 width=139 height=54 id="_x0000_i1028" src="http://cdn-images.mailchimp.com/monkey_rewards/MC_MonkeyReward_15.png" alt="Email Marketing Powered by MailChimp"></span></a><span style='font-size:8.5pt;line-height:125%;font-family:"Arial","sans-serif";color:#707070'><o:p></o:p></span></p></td></tr><tr><td colspan=2 style='background:#FAFAFA;padding:7.5pt 7.5pt 7.5pt 7.5pt'><p class=MsoNormal style='line-height:125%'><span style='font-size:8.5pt;line-height:125%;font-family:"Arial","sans-serif";color:#707070'> </span><b><i><span style='font-family:"Arial","sans-serif"'>To unsubscribe, please follow the instructions in the footer.  If you are unable to see the footer or have problems unsubscribing, please click <a href="http://mailman.greennet.org.uk/mailman/options/ier-elist">here</a> or email <a href="mailto:unsubscribe@ier.org.uk">unsubscribe@ier.org.uk</a>.</span></i></b><span style='font-size:8.5pt;line-height:125%;font-family:"Arial","sans-serif";color:#707070'><o:p></o:p></span></p></td></tr></table></td></tr></table></div></td></tr></table></div><p class=MsoNormal align=center style='text-align:center'><o:p></o:p></p></td></tr></table></div><p class=MsoNormal style='background:#F2E3CE'><img border=0 width=1 height=1 id="_x0000_i1029" src="http://ier.us5.list-manage.com/track/open.php?u=bfce15d9bb37b64de42086ad2&id=65c8330066&e=f3c546ffe5" alt="http://ier.us5.list-manage.com/track/open.php?u=bfce15d9bb37b64de42086ad2&id=65c8330066&e=f3c546ffe5"><o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p></div></div></body></html>