<div dir="ltr"><div><div class="gmail_default" style="font-family:verdana,sans-serif">I can't find if this has been asked but are CIL payments/Reimbursements taxed for PFML? I had originally thought yes, but have been asked to check in to this. </div><br clear="all"></div><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div><div dir="ltr">Katie Gourley<div>RSU 25</div><div>Business Manager</div><div>207-469-7311</div><div><a href="mailto:katie@rsu25.org" target="_blank">katie.gourley@rsu25.org</a></div></div></div></div></div></div><br></div><br><div class="gmail_quote gmail_quote_container"><div dir="ltr" class="gmail_attr">On Fri, Dec 6, 2024 at 3:47 PM Adam Hanson <<a href="mailto:ahanson@lewistonpublicschools.org">ahanson@lewistonpublicschools.org</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex"><div dir="ltr">After attending webinars, reading the latest rules and updated FAQ, this is how we are planning to proceed until we hear otherwise from the state or the IRS:<div>1. We will be treating the employee share of PFML deductions as "post-tax", so withheld on full gross pay, not reduced by any other deductions, even if they fall under a Section 125 agreement.</div><div>2. We will be including anything we otherwise treat as "taxable" wages in the 1% calculation. So that will include cash in lieu, travel stipends and cell phone stipends.</div><div><br></div><div>FYI, I fully agree with everyone who has expressed their opinions about the insanity of this law, particularly the fact that it includes public school departments. </div><div>We have Enterprise ERP (AKA Munis) software, and they have provided no guidance as to how we will produce our quarterly files for upload, or how we will exclude from the reports the employee groups to whom the law does not yet apply because of the October 2023 "temporary grandfathering" rule. They are "looking into it".</div><div><br></div><div>Good luck to everyone.</div></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Thu, Dec 5, 2024 at 10:27 AM Field, Stacie <<a href="mailto:sfield@rsu16.org" target="_blank">sfield@rsu16.org</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex"><div dir="ltr"><div>Yes, that is what they are all saying.  </div><div>But, it is not right to disregard IRS reduction agreements for the employee portion.</div><div>That is my argument.  </div><div><div dir="ltr" class="gmail_signature"><div dir="ltr"><div><div><div><br></div><div>Stacie Field<br></div>Business Manager<br></div>RSU 16 - Poland, Mechanic Falls, Minot<br></div>207.998.2727 ext 102<br></div></div></div><br></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Thu, Dec 5, 2024 at 10:02 AM Deb Roberts <<a href="mailto:DRoberts@msmaweb.com" target="_blank">DRoberts@msmaweb.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex"><div>





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<p class="MsoNormal">I was on a zoom meeting with Reggie presenting to our local Chamber this morning. I asked about deducting section 125 amounts before calculating the tax – his answer was to calculate the tax on gross wages before any taxes.<u></u><u></u></p>
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<p class="MsoNormal"><b>From:</b> SchoolFinance <<a href="mailto:schoolfinance-bounces@maillist.informe.org" target="_blank">schoolfinance-bounces@maillist.informe.org</a>>
<b>On Behalf Of </b>Lisa Harkin<br>
<b>Sent:</b> Thursday, December 5, 2024 8:46 AM<br>
<b>To:</b> Moderated information sharing for school business managers <<a href="mailto:schoolfinance@maillist.informe.org" target="_blank">schoolfinance@maillist.informe.org</a>><br>
<b>Subject:</b> Re: [SchoolFinance] PFML question<u></u><u></u></p>
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<p class="MsoNormal">Thanks Stacie for the clarification about SUTA and FUTA being employer taxes.  Although a portion of FICA is employer, but we won't go there!<u></u><u></u></p>
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<p class="MsoNormal">This really is a bad situation.<u></u><u></u></p>
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<p class="MsoNormal">On Wed, Dec 4, 2024 at 3:41 PM Field, Stacie <<a href="mailto:sfield@rsu16.org" target="_blank">sfield@rsu16.org</a>> wrote:<u></u><u></u></p>
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<p class="MsoNormal">Yes, I looked at the Circular E, and pub 15-A and 15-B. Also spoke directly with Tim Applegate, and the IRS last week. <u></u><u></u></p>
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<p class="MsoNormal">I keep arguing you cannot tax an employee on Section 125 or 403(b) reduction agreements. Not getting anywhere. <u></u><u></u></p>
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<p class="MsoNormal">SUTA and FUTA are employER taxes, not employEE, so none of this matters.  <u></u><u></u></p>
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<p class="MsoNormal">We have to honor reduction agreements, which are under IRS regulations. <u></u><u></u></p>
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<p class="MsoNormal">I do not believe the State of Maine can override the IRS.  I don't feel I have gotten anywhere. I am just hoping for a lawsuit down the road. If I can find an attorney willing to take it on, I'll start one.   My two cents, less .5% of course. <u></u><u></u></p>
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<p class="MsoNormal">On Wed, Dec 4, 2024 at 3:02 PM Lisa Harkin <<a href="mailto:lharkin@kitteryschools.com" target="_blank">lharkin@kitteryschools.com</a>> wrote:<u></u><u></u></p>
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<p class="MsoNormal">OK, me again, last post I promise.<u></u><u></u></p>
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<span style="font-size:6.5pt;font-family:Helvetica,sans-serif;color:rgb(20,20,19)">1. State/local governments and political subdivisions, employees of:<u></u><u></u></span></p>
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<span style="font-size:6.5pt;font-family:Helvetica,sans-serif;color:rgb(20,20,19)">a. Salaries and wages (includes<u></u><u></u></span></p>
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<span style="font-size:6.5pt;font-family:Helvetica,sans-serif;color:rgb(20,20,19)">payments to most elected and appointed officials). See<u></u><u></u></span></p>
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<span style="font-size:6.5pt;font-family:Helvetica,sans-serif;color:rgb(20,20,19)">chapter 3 of Pub. 963.<u></u><u></u></span></p>
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<span style="font-size:6.5pt;font-family:Helvetica,sans-serif;color:rgb(20,20,19)">AND<u></u><u></u></span></p>
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<p style="margin:0in"><span style="font-size:6.5pt;font-family:Helvetica,sans-serif;color:rgb(20,20,19)">Insurance for employees:<u></u><u></u></span></p>
<p style="margin:0in"><span style="font-size:6.5pt;font-family:Helvetica,sans-serif;color:rgb(20,20,19)">1. Accident and health insurance<u></u><u></u></span></p>
<p style="margin:0in"><span style="font-size:6.5pt;font-family:Helvetica,sans-serif;color:rgb(20,20,19)">premiums under a plan or system for<u></u><u></u></span></p>
<p style="margin:0in"><span style="font-size:6.5pt;font-family:Helvetica,sans-serif;color:rgb(20,20,19)">employees and their dependents generally or for a class or classes of<u></u><u></u></span></p>
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<p class="MsoNormal">On Wed, Dec 4, 2024 at 2:34 PM Andrea Disch <<a href="mailto:adisch@msad11.org" target="_blank">adisch@msad11.org</a>> wrote:<u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;font-family:Garamond,serif;color:rgb(34,34,34)">Yes, Lisa, my apologies for not being clearer.</span><span style="color:black"><u></u><u></u></span></p>
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<p><span><span style="font-size:18pt;font-family:Garamond,serif;color:black">It </span></span><span style="font-size:13.5pt;font-family:Garamond,serif">was clarified</span><span><span style="font-size:18pt;font-family:Garamond,serif;color:black">
 during yesterday's PFML portal webinar</span></span><span style="font-size:13.5pt;font-family:Garamond,serif"> that PFML does not allow for the carve-out earnings exemptions that are available under unemployment.</span><u></u><u></u></p>
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<span style="font-size:12pt;font-family:"Century Gothic",sans-serif;color:rgb(102,102,102)">Maine School Administrative District No. 11<br>
150 Highland Avenue • Gardiner, Maine 04330</span><u></u><u></u></p>
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<span style="font-size:12pt;font-family:"Century Gothic",sans-serif;color:rgb(68,68,68)">207-582-5346</span><u></u><u></u></p>
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<u><span style="font-size:12pt;font-family:"Century Gothic",sans-serif;color:rgb(68,68,68)"><a href="mailto:aDisch@msad11.org" target="_blank">aDisch@msad11.org</a></span></u><u></u><u></u></p>
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<u><span style="font-size:12pt;font-family:"Century Gothic",sans-serif;color:rgb(68,68,68)"><a href="http://www.msad11.org" target="_blank">www.msad11.org</a></span></u><u></u><u></u></p>
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<p class="MsoNormal">On Wed, Dec 4, 2024 at 1:12 PM Lisa Harkin <<a href="mailto:lharkin@kitteryschools.com" target="_blank">lharkin@kitteryschools.com</a>> wrote:<u></u><u></u></p>
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<p class="MsoNormal">I heard that PFML has the same exemptions as SUTA and FUTA, so I am deducting Health and Dental from gross wages.<u></u><u></u></p>
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<p class="MsoNormal">Reading your reply again, you are talking about earnings, not exemptions to gross earnings, so Health exemptions are a completely different subject.  Apologies.<u></u><u></u></p>
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<p class="MsoNormal">Some volunteers get paid, oxymoron, I know.<u></u><u></u></p>
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<p class="MsoNormal">On Wed, Dec 4, 2024 at 10:59 AM Andrea Disch <<a href="mailto:adisch@msad11.org" target="_blank">adisch@msad11.org</a>> wrote:<u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:18pt;font-family:Garamond,serif;color:black">MSAD 11 will be deducting PFML from all school board member compensation, as well. <br>
It was stated again at yesterday's meeting that PFML does not have the earnings exemptions that SUTA has, including school board members. <u></u><u></u></span></p>
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<span style="font-size:12pt;font-family:"Century Gothic",sans-serif;color:rgb(102,102,102)">Maine School Administrative District No. 11<br>
150 Highland Avenue • Gardiner, Maine 04330</span><u></u><u></u></p>
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<u><span style="font-size:12pt;font-family:"Century Gothic",sans-serif;color:rgb(68,68,68)"><a href="mailto:aDisch@msad11.org" target="_blank">aDisch@msad11.org</a></span></u><u></u><u></u></p>
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<u><span style="font-size:12pt;font-family:"Century Gothic",sans-serif;color:rgb(68,68,68)"><a href="http://www.msad11.org" target="_blank">www.msad11.org</a></span></u><u></u><u></u></p>
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<p class="MsoNormal">On Wed, Dec 4, 2024 at 9:12 AM Coulombe, Jessica <<a href="mailto:jessica.coulombe@rsu4.org" target="_blank">jessica.coulombe@rsu4.org</a>> wrote:<u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Comic Sans MS"">A question I have is for School Board members. I am thinking that PFML wages would be subject to the PFML deduction., as we consider them volunteers that receive an honorarium stipend. 
 Your thoughts?<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Comic Sans MS"">Jessica<u></u><u></u></span></p>
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<p class="MsoNormal">On Wed, Dec 4, 2024 at 9:01 AM Andrea Disch <<a href="mailto:adisch@msad11.org" target="_blank">adisch@msad11.org</a>> wrote:<u></u><u></u></p>
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<p class="MsoNormal"><span style="font-size:18pt;font-family:Garamond,serif;color:black">I have not received any specific guidance regarding but we are being told that there are few exceptions to PFML, fewer exceptions than for SUTA. <br>
My guess would be that if the wage flows through payroll, and you would withholdSUTA, you will also need to withhold PFML taxes. <u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:14pt;font-family:"Century Gothic",sans-serif;color:rgb(102,102,102)">Andrea Disch</span><span style="font-family:"Century Gothic",sans-serif;color:rgb(102,102,102)">
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</span><span style="font-size:12pt;font-family:"Century Gothic",sans-serif;color:rgb(102,102,102)">Business Manager</span><u></u><u></u></p>
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<span style="font-size:12pt;font-family:"Century Gothic",sans-serif;color:rgb(102,102,102)">Maine School Administrative District No. 11<br>
150 Highland Avenue • Gardiner, Maine 04330</span><u></u><u></u></p>
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<span style="font-size:12pt;font-family:"Century Gothic",sans-serif;color:rgb(68,68,68)">207-582-5346</span><u></u><u></u></p>
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<u><span style="font-size:12pt;font-family:"Century Gothic",sans-serif;color:rgb(68,68,68)"><a href="mailto:aDisch@msad11.org" target="_blank">aDisch@msad11.org</a></span></u><u></u><u></u></p>
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<u><span style="font-size:12pt;font-family:"Century Gothic",sans-serif;color:rgb(68,68,68)"><a href="http://www.msad11.org" target="_blank">www.msad11.org</a></span></u><u></u><u></u></p>
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<p class="MsoNormal">On Mon, Dec 2, 2024 at 2:44 PM Krol, Gabrielle <<a href="mailto:gabrielle.krol@msad52.org" target="_blank">gabrielle.krol@msad52.org</a>> wrote:<u></u><u></u></p>
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<p class="MsoNormal">I am wondering if anyone has seen or heard any guidance on if we are imposing this tax to Cash in Lieu, or Travel stipends.  I may have missed this guidance.<u></u><u></u></p>
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<p class="MsoNormal">Thank you!<u></u><u></u></p>
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<p class="MsoNormal"><span style="font-family:Verdana,sans-serif;color:black">Gabrielle Krol</span><span style="color:rgb(80,0,80)"><u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Verdana,sans-serif;color:black">Business Manager</span><span style="color:rgb(80,0,80)"><u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Verdana,sans-serif;color:black">MSAD 52</span><span style="color:rgb(80,0,80)"><u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Verdana,sans-serif;color:black">486 Turner Center Road</span><span style="color:rgb(80,0,80)"><u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Verdana,sans-serif;color:black">Turner, ME 04282</span><span style="color:rgb(80,0,80)"><u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-family:Verdana,sans-serif;color:black">207-225-1006</span><span style="color:rgb(80,0,80)"><u></u><u></u></span></p>
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<p class="MsoNormal">_______________________________________________<br>
SchoolFinance mailing list<br>
<a href="mailto:SchoolFinance@maillist.informe.org" target="_blank">SchoolFinance@maillist.informe.org</a><br>
<a href="http://maillist.informe.org/mailman/listinfo/schoolfinance" target="_blank">http://maillist.informe.org/mailman/listinfo/schoolfinance</a><u></u><u></u></p>
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<p class="MsoNormal">_______________________________________________<br>
SchoolFinance mailing list<br>
<a href="mailto:SchoolFinance@maillist.informe.org" target="_blank">SchoolFinance@maillist.informe.org</a><br>
<a href="http://maillist.informe.org/mailman/listinfo/schoolfinance" target="_blank">http://maillist.informe.org/mailman/listinfo/schoolfinance</a><u></u><u></u></p>
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<p class="MsoNormal"><b><span style="font-size:13.5pt;font-family:"Times New Roman",serif;color:blue">Jessica Coulombe</span></b><u></u><u></u></p>
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<p class="MsoNormal"><span style="font-family:Arial,sans-serif;color:black">Payroll Specialist</span><u></u><u></u></p>
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<p class="MsoNormal"><span style="font-family:Arial,sans-serif;color:black">Wellness Coordinator<br>
</span>RSU 4<br>
971 Gardiner Rd<br>
Wales, Me 04280<br>
207-375-4273 ext 175  or Option 2<u></u><u></u></p>
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<p class="MsoNormal">fax:207-375-2522<br>
<a href="mailto:jessica.coulombe@rsu4.org" target="_blank">jessica.coulombe@rsu4.org</a>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Comic Sans MS"">Confidentiality Statement</span><span style="font-size:7.5pt"><br>
</span><span style="font-size:7.5pt;font-family:"Comic Sans MS""><br>
This email and any files transmitted with it are confidential and intended solely for the use of the individual or entity to whom they are addressed.  This message contains confidential information and is intended only for the individual named. If you are not
 the named addressee you should not disseminate, distribute or copy this e-mail. Please notify the sender immediately by email if you have received this email by mistake and delete this email from your system. If you are not the intended recipient you are notified
 that disclosing, copying, distributing or taking any action in reliance on the contents of this information is strictly prohibited.</span><u></u><u></u></p>
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<p class="MsoNormal">_______________________________________________<br>
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<a href="http://maillist.informe.org/mailman/listinfo/schoolfinance" target="_blank">http://maillist.informe.org/mailman/listinfo/schoolfinance</a><u></u><u></u></p>
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<p class="MsoNormal">_______________________________________________<br>
SchoolFinance mailing list<br>
<a href="mailto:SchoolFinance@maillist.informe.org" target="_blank">SchoolFinance@maillist.informe.org</a><br>
<a href="http://maillist.informe.org/mailman/listinfo/schoolfinance" target="_blank">http://maillist.informe.org/mailman/listinfo/schoolfinance</a><u></u><u></u></p>
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SchoolFinance mailing list<br>
<a href="mailto:SchoolFinance@maillist.informe.org" target="_blank">SchoolFinance@maillist.informe.org</a><br>
<a href="http://maillist.informe.org/mailman/listinfo/schoolfinance" target="_blank">http://maillist.informe.org/mailman/listinfo/schoolfinance</a><u></u><u></u></p>
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<p class="MsoNormal">_______________________________________________<br>
SchoolFinance mailing list<br>
<a href="mailto:SchoolFinance@maillist.informe.org" target="_blank">SchoolFinance@maillist.informe.org</a><br>
<a href="http://maillist.informe.org/mailman/listinfo/schoolfinance" target="_blank">http://maillist.informe.org/mailman/listinfo/schoolfinance</a><u></u><u></u></p>
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<p class="MsoNormal">_______________________________________________<br>
SchoolFinance mailing list<br>
<a href="mailto:SchoolFinance@maillist.informe.org" target="_blank">SchoolFinance@maillist.informe.org</a><br>
<a href="http://maillist.informe.org/mailman/listinfo/schoolfinance" target="_blank">http://maillist.informe.org/mailman/listinfo/schoolfinance</a><u></u><u></u></p>
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<p class="MsoNormal">_______________________________________________<br>
SchoolFinance mailing list<br>
<a href="mailto:SchoolFinance@maillist.informe.org" target="_blank">SchoolFinance@maillist.informe.org</a><br>
<a href="http://maillist.informe.org/mailman/listinfo/schoolfinance" target="_blank">http://maillist.informe.org/mailman/listinfo/schoolfinance</a><u></u><u></u></p>
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_______________________________________________<br>
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<a href="mailto:SchoolFinance@maillist.informe.org" target="_blank">SchoolFinance@maillist.informe.org</a><br>
<a href="http://maillist.informe.org/mailman/listinfo/schoolfinance" rel="noreferrer" target="_blank">http://maillist.informe.org/mailman/listinfo/schoolfinance</a></div></blockquote></div>
_______________________________________________<br>
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<a href="http://maillist.informe.org/mailman/listinfo/schoolfinance" rel="noreferrer" target="_blank">http://maillist.informe.org/mailman/listinfo/schoolfinance</a></blockquote></div><div><br clear="all"></div><div><br></div><span class="gmail_signature_prefix">-- </span><br><div dir="ltr" class="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div>Adam Hanson</div><div>Controller</div><div>Lewiston Public Schools</div><div>36 Oak Street</div><div>Lewiston, ME 04240</div><div>Phone: (207) 795-4100, ext. 4051</div><div>Fax: (207) 795-4177</div><div><br></div><div><span><p dir="ltr" style="line-height:1.2;margin-top:0pt;margin-bottom:0pt"><span style="font-size:8pt;font-family:Arial,sans-serif;color:rgb(0,0,0);background-color:transparent;vertical-align:baseline">LEGAL CONFIDENTIAL: The information in this email, and any attachment, may contain legally privileged information. It is intended only for the attention and use of the named recipient. If you are not the intended recipient, you are not authorized to retain, disclose, copy or distribute the message and/or any of its attachments. If you received this email in error, please notify me and delete this message. Thank you.</span></p></span></div><div><span style="color:rgb(136,136,136);font-family:georgia,serif;font-size:12.8px"><br></span></div><div><span><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="font-size:8pt;font-family:Verdana,sans-serif;color:rgb(0,0,0);background-color:transparent;vertical-align:baseline">1-855-938-0657 لترجمة هذه الوثيقة، يرجى الاتصال    </span></p><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="font-size:8pt;font-family:Verdana,sans-serif;color:rgb(0,0,0);background-color:transparent;vertical-align:baseline">Haddii aad rabto in lagu turjumo warqadani, fadlan soo wac 1-855-938-0657</span></p><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="font-size:8pt;font-family:Verdana,sans-serif;color:rgb(0,0,0);background-color:transparent;vertical-align:baseline">Pour vous faire interpréter cet email, prière d'appeler le 1-855-938-0657    </span></p><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="font-size:8pt;font-family:Verdana,sans-serif;color:rgb(0,0,0);background-color:transparent;vertical-align:baseline">Para receber uma interpretação deste email, faz favor de ligar para 1-855-938-0657</span></p><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="font-size:8pt;font-family:Verdana,sans-serif;color:rgb(0,0,0);background-color:transparent;vertical-align:baseline">For interpretation in Kiswahili (Swahili), Shqip (Albanian), Farsi, Kreyòl Ayisyen (Haitian Creole), 普通话 (Mandarin), ਪੰਜਾਬੀ(Punjabi), and Русский (Russian), please call 1-855-938-0656</span></p><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="font-size:8pt;font-family:Verdana,sans-serif;color:rgb(0,0,0);background-color:transparent;vertical-align:baseline">For interpretation in Español (Spanish), Tiếng Việt (Vietnamese), and Ikinyarwanda (Kinyarwanda), please call 1-855-938-0657</span></p><p dir="ltr" style="line-height:1.38;margin-top:0pt;margin-bottom:0pt"><span style="font-size:8pt;font-family:Verdana,sans-serif;color:rgb(0,0,0);background-color:transparent;vertical-align:baseline">For interpretation of this document in other languages, please call (207) 795-4103</span></p><div><span style="font-size:8pt;font-family:Verdana,sans-serif;color:rgb(0,0,0);background-color:transparent;vertical-align:baseline"><br></span></div></span></div></div></div></div></div>
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