MOON
Server: Apache/2.2.21 (Unix) mod_ssl/2.2.21 OpenSSL/0.9.8e-fips-rhel5 mod_auth_passthrough/2.1 mod_bwlimited/1.4
System: Linux vps.panamaemb.org.sg 3.10.0-1160.80.1.vz7.191.4 #1 SMP Thu Dec 15 20:31:06 MSK 2022 x86_64
User: panama (500)
PHP: 5.2.17
Disabled: NONE
Upload Files
File: /home/panama/mail/panamaemb.org.sg/issccsr/new/1677121617.H251847P6507.vps.panamaemb.org.sg,S=21018
Return-path: <mailer@sgmailmerge.com>
Envelope-to: issccsr@panamaemb.org.sg
Delivery-date: Thu, 23 Feb 2023 11:06:57 +0800
Received: from spfilter-4.secure-dns.net ([72.18.130.39]:48882)
	by vps.panamaemb.org.sg with esmtps (TLSv1:DHE-RSA-AES256-SHA:256)
	(Exim 4.87)
	(envelope-from <mailer@sgmailmerge.com>)
	id 1pV1we-0001fb-RN
	for issccsr@panamaemb.org.sg; Thu, 23 Feb 2023 11:06:57 +0800
X-DKIM-Failure: bodyhash_mismatch
Received: from sgmailmerge.com ([64.20.55.85])
	by spfilter-4.secure-dns.net with esmtps (TLSv1.2:AES128-GCM-SHA256:128)
	(Exim 4.92)
	(envelope-from <mailer@sgmailmerge.com>)
	id 1pV1vw-00061V-M9
	for issccsr@panamaemb.org.sg; Wed, 22 Feb 2023 20:06:15 -0700
Received: from ns3.paracleese.net (kcacademy.biz [209.159.152.194])
	(Authenticated sender: mailer@sgmailmerge.com)
	by sgmailmerge.com (Postfix) with ESMTPA id 068406A33C4
	for <issccsr@panamaemb.org.sg>; Thu, 23 Feb 2023 10:20:10 +0800 (+08)
DKIM-Filter: OpenDKIM Filter v2.11.0 sgmailmerge.com 068406A33C4
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=sgmailmerge.com;
	s=sgmm; t=1677118810;
	bh=XBXx8PtUANhXy67JmZLI87jSoVnKMNJv91z95r/ZXf8=;
	h=Subject:From:To:Date:From;
	b=IZ2Lqi/2SJGBz/U8GfmjSbBXndS/F9bcQ7ylZG2jR6iM182e8jqRgfps2yobygbkD
	 W9amrwCiRTOlANFR+nN9ogL1jnF7Kg+1TsFSshAUnDTlPbMAmCYy1z+R1NKhpwkjJs
	 y5gchptJvIQzxkwh3wwRYjc94gOrAWdv6Ugx6q4yotv3EtYViZYQ5f1W3IFTpaaEab
	 9TLWwkDRS1vhGMv3ofBlrTXBH7Ed0VDaeRMylMvhavIbJczIWvktJcXwlTET1vDD6b
	 9Xtuwd4MYs1wMvgHW7PEcI3DZq6IAe9PZgoV+f956aF3baQmOafCeKZGRHP3mEASck
	 Hsdj+dRNNyDcA==
Subject: =?ISO-8859-1?Q?=3C_A_D_V_=3E_3_March_=7C_Payroll_Administration_W?=
 =?ISO-8859-1?Q?orkshop?=
From: Takx Training by Takx Solutions <mailer@sgmailmerge.com>
To: issccsr@panamaemb.org.sg
Date: Thu, 23 Feb 2023 10:36:10 +0800
Mime-Version: 1.0
Content-Type: multipart/alternative; 
 boundary="=_q4JZNpw9Uies8M-JV4gWLkQjG2NhDzMBOmnOvAvjW8C7mTIM"
Received-SPF: pass (spfilter-4.secure-dns.net: domain of sgmailmerge.com designates 64.20.55.85 as permitted sender) client-ip=64.20.55.85; envelope-from=mailer@sgmailmerge.com; helo=sgmailmerge.com;
X-SPF-Result: spfilter-4.secure-dns.net: domain of sgmailmerge.com designates 64.20.55.85 as permitted sender
Authentication-Results: spfilter-4.secure-dns.net;
	iprev=pass (sgmailmerge.com) smtp.remote-ip=64.20.55.85;
	spf=pass smtp.mailfrom=sgmailmerge.com;
	dkim=fail (body hash mismatch; body probably modified in transit)
		 header.d=sgmailmerge.com header.s=sgmm header.a=rsa-sha256;
	dmarc=pass header.from=sgmailmerge.com
Authentication-Results:  secure-dns.net; spf=pass smtp.mailfrom=mailer@sgmailmerge.com; dkim=fail (bodyhash_mismatch) header.i=sgmailmerge.com
X-SpamExperts-Class: unsure
X-SpamExperts-Evidence: Combined (0.88)
X-Recommended-Action: accept
X-Filter-ID: Mvzo4OR0dZXEDF/gcnlw0fP0xCHA64UoBfaLqtWNWFGpSDasLI4SayDByyq9LIhVJ7kjjXOJW4U4
 yPk+HRb9okTNWdUk1Ol2OGx3IfrIJKywOmJyM1qr8uRnWBrbSAGDjUKuU1QALjQRxCVGas64hner
 sAxif3F9DXlPCPa9l97kg3QLL/W7lTEn+ZFij850WmuNA8WTybi1JN85FSnfKXOZj+m3kjR2yjEF
 dVH24gTy44GssmtQfFfaYOfEZ1Dl9SmZqIFKa+pajfYOWgwf7etUr7t8xgpYAZ+scurFXSx4TQcV
 QgiG6SF3sf2EqLhRoGF0al1F7wyraMC3SQqg5dJd3fe0yxxeAfy0cHN5syFwHGhbHOns7Hva4MDW
 ZJpKTRg87ASiXMoM1ULzin14N887Y5he1EiCQ8bblfniftXdvi1L5VtXUF0bUvO5deNDdvDCn9+Z
 R0rwulMg4apIQ7wqyT5p50x81ZKcmzCu2U1EsABPfqjaE8rR95ErR3n42Bl0/7M00shMMNEyB+zQ
 U8MTvvcmpZD8M56wWEoLUx/edkpVGD6/byW4ILiDmFkH10XYsZmbsk0B2LnS/S7eWtCOcchcj9ll
 o+Q4S6x3gyn4meBUywu8g5WNLufkF47g8xIANvNhhbDgTmoqcp1pA59/yln26t7eTZi0mPhDxntA
 o/TU/B1j29UIenHpwePuDVeZT7B5sdlI8q41pHJltBaWPieulnnzdboIWtO5gAXDeEw8MdPStyWX
 FkXsqr7nIPkOpFlRTzemThW3ln3d2+xBO6TNH++fMbT0aV5P119wp5axXhhjriFLrI1KAyVA59D5
 1+zg3RL4cD8cofNVqSG7X+t1TW39Ja77LGPpOwBGr1eDTwBM1czr86ezDm+Az1caQoi44Wcfj1z/
 J5tTt3CUguYggzLA/jPXHJM0Ede6+HzTZt8U+qOSnRWK89UOxPKoHXPQVWGjXvGFxCpthyaCcYa8
 oNWP5/rMJnfZe9INUjHVX2w0Y+MXoczehcn9
X-Report-Abuse-To: spam@spfilter-1.secure-dns.net

This is a multi-part message in MIME format. Your mail reader does not
understand MIME message format.
--=_q4JZNpw9Uies8M-JV4gWLkQjG2NhDzMBOmnOvAvjW8C7mTIM
Content-Type: text/plain; charset=iso-8859-15
Content-Transfer-Encoding: quoted-printable


Payroll  administration is an      important aspect of HR   management.=
     Tax  and labour laws govern      payroll issues, so   competency in =
these     areas  and knowledge of best      practices are   essential. Th=
e&nbsp;Payroll Administration&nbsp;workshop             by KC Academy is =
an introductory workshop that will  introduce   the       key    concepts=
 of payroll administration to  participants  and  equip     them    with =
  the knowledge to establish a  payroll   administration     framework,  =
    eliminate/minimise payroll  problems,   face payroll     questions an=
d   answer    them  confidently, as well as   become proficient     in co=
mputing   payroll  and    overall payroll   administration.&nbsp;
Traine=
r:&nbsp;Mr Noel Khng (view profile)&nbsp;
Key Topics:&nbsp;

Payroll a=
dministration - objectives and stakeholders
Identifying an employer-empl=
oyee relationship
Latest changes to labour laws impacting payroll admini=
stration
Communicating the payroll compliance requirements to various st=
akeholders
Applying the relevant legislation to payroll, including:&nbsp=
;

(a) Employment Act&nbsp;

Salary structures for locals and foreign=
ers, authorised deductions
Calculating     payments of monthly /   weekl=
y / daily /  hourly      wages, notice   pay,   rest day / PH work,   enc=
ashment of  annual  leave,      maternity  leave  and  NS claims&nbsp;

=

(b) Employment of Foreign Manpower Act &amp; Employment of Foreign Manpo=
wer Regulations&nbsp;

Wage structure for Work Permit, S-Pass and Emplo=
yment Pass holders
Payment of wages for Work Permit holders
Employer's =
medical liability for Work Permit and S-Pass holders

(c) Work Injury a=
nd Compensation Act&nbsp;

Employer&rsquo;s     obligations for work   =
injury, medical  treatment  and       compensation  in  relation to  paym=
ent  for medical  leave,  medical     expenses   and   compensation  for =
incapacity

(d) Central Provident Fund Act&nbsp;

CPF contribution ra=
tes
Definition of wages and contribution
Considerations for commission =
payments, etc.
Common mistakes in making CPF contributions

(e) Income=
 Tax Act&nbsp;

Tax clearance for foreigners and annual income submissi=
ons

Date : Friday, 3 March 2023
Venue : Carlton Hotel, 76 Bras Basah =
Road
Time : 9:00am to 5:00pm (Registration starts at 8:45am)&nbsp;&nbsp;=

Fee : $328 per participant (Course Materials, Stationery, Buffet Lunch =
and Refreshments will be provided)
Funding Available:&nbsp;
1) There is=
 an SDF grant of $14 per participant for company-sponsored participants w=
ho are Singaporeans/PRs.&nbsp; &nbsp; For more information, please visit&=
nbsp;www.ssg.gov.sg/programmes-and-initiatives/funding/funding-for-employ=
er-based-training.html
2) You may also use your SkillsFuture Credit to a=
ttend this workshop as an individual.&nbsp;&nbsp;&nbsp; For more informat=
ion, please visit&nbsp;www.myskillsfuture.gov.sg/content/portal/en/career=
-resources/career-resources/education-career-personal-development/SkillsF=
uture_Credit.html
To sign up for the workshop,&nbsp;please&nbsp;register=
 online&nbsp;so             that we may reserve a seat for you. Once we h=
ave received   your           registration details, we will send you a co=
nfirmation   email   along   with    an    invoice to facilitate your pay=
ment.






In the coming weeks, KC Academy will be conducting the=
 following workshops:&nbsp;







HRM / HRD&nbsp;&nbsp;

Essen=
tial Skills for New Managers on 13 Apr (Thu)
Essential Coaching Skills f=
or Managers on 5 May (Fri)
Drafting HR Policies, Procedures &amp; Employ=
ment Contracts on 12 May (Fri)
Driving Talent Management in the New Work=
place on 18-19 May (Thu-Fri)
Employment Act &amp; Its Practical Applicat=
ions on 7 Jul (Fri)





Soft Skills&nbsp;&nbsp;

Effective Negot=
iation Skills on 24 Feb (Fri)
Impactful Presentation Skills on 2 Mar (Th=
u)
Essentials of Email Writing &amp; Etiquette (classroom-based) on 22 M=
ar (Wed)
Flourishing at Work with Positive Psychology on 11 Apr (Tue)
E=
ffective Business Writing Skills webinar on 9 May (Tue)
Handling Difficu=
lt People Effectively on 6 Jun (Tue)
Essentials of Email Writing &amp; E=
tiquette webinar on 24 Aug (Thu)









For more information =
about these workshops and to download the registration forms, please visi=
t&nbsp;www.kcacademy.com.sg.
In the mean time, if you have any enquiries=
, I'll be glad to answer them on tel: 6333 0305.
Looking forward to your=
 participation in our workshops!
Jay GohKC Academy Pte LtdTel: 6333 0305=
We've moved! We're now located at:960 Dunearn Road #06-25&nbsp;Singapore =
589486WEBSITE:&nbsp;http://www.kcacademy.com.sgNote: To unsubscribe from =
this mailing list, please reply to this message and indicate UNSUBSCRIBE =
in the subject header.







--=_q4JZNpw9Uies8M-JV4gWLkQjG2NhDzMBOmnOvAvjW8C7mTIM
Content-Type: text/html; charset=iso-8859-15
Content-Transfer-Encoding: quoted-printable

<div lang=3D"x-western">
<p><span style=3D"font-size: small;">Payroll  a=
dministration is an      important aspect of HR   management.     Tax  an=
d labour laws govern      payroll issues, so   competency in these     ar=
eas  and knowledge of best      practices are   essential. The&nbsp;<stro=
ng>Payroll Administration</strong>&nbsp;workshop             by KC Academ=
y is an introductory workshop that will  introduce   the       key    con=
cepts of payroll administration to  participants  and  equip     them    =
with   the knowledge to establish a  payroll   administration     framewo=
rk,      eliminate/minimise payroll  problems,   face payroll     questio=
ns and   answer    them  confidently, as well as   become proficient     =
in computing   payroll  and    overall payroll   administration.&nbsp;</s=
pan></p>
<p><span style=3D"font-size: small;"><span style=3D"font-size: =
small;"><strong>Trainer:&nbsp;<a href=3D"https://www.kcacademy.com.sg/tra=
iners/noel-khng/" target=3D"_blank">Mr Noel Khng (view profile)</a></stro=
ng>&nbsp;</span></span></p>
<p><span style=3D"font-size: small;"><span s=
tyle=3D"font-size: small;"><strong>Key Topics:</strong>&nbsp;</span></spa=
n></p>
<ul>
<li><span style=3D"font-size: small;"><span style=3D"font-s=
ize: small;">Payroll administration - objectives and stakeholders</span><=
/span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;">Identifying an employer-employee relationship</span></span></=
li>
<li><span style=3D"font-size: small;"><span style=3D"font-size: smal=
l;">Latest changes to labour laws impacting payroll administration</span>=
</span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-s=
ize: small;">Communicating the payroll compliance requirements to various=
 stakeholders</span></span></li>
<li><span style=3D"font-size: small;"><=
span style=3D"font-size: small;">Applying the relevant legislation to pay=
roll, including:&nbsp;</span></span></li>
</ul>
<p><span style=3D"font-=
size: small;"><span style=3D"font-size: small;"><strong>(a) Employment Ac=
t</strong>&nbsp;</span></span></p>
<ol>
<li><span style=3D"font-size: s=
mall;"><span style=3D"font-size: small;">Salary structures for locals and=
 foreigners, authorised deductions</span></span></li>
<li><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">Calculating     pay=
ments of monthly /   weekly / daily /  hourly      wages, notice   pay,  =
 rest day / PH work,   encashment of  annual  leave,      maternity  leav=
e  and  NS claims&nbsp;</span></span></li>
</ol>
<p><span style=3D"font=
-size: small;"><span style=3D"font-size: small;"><strong>(b) Employment o=
f Foreign Manpower Act &amp; Employment of Foreign Manpower Regulations</=
strong>&nbsp;</span></span></p>
<ol>
<li><span style=3D"font-size: smal=
l;"><span style=3D"font-size: small;">Wage structure for Work Permit, S-P=
ass and Employment Pass holders</span></span></li>
<li><span style=3D"fo=
nt-size: small;"><span style=3D"font-size: small;">Payment of wages for W=
ork Permit holders</span></span></li>
<li><span style=3D"font-size: smal=
l;"><span style=3D"font-size: small;">Employer's medical liability for Wo=
rk Permit and S-Pass holders</span></span></li>
</ol>
<p><span style=3D=
"font-size: small;"><span style=3D"font-size: small;"><strong>(c) Work In=
jury and Compensation Act</strong>&nbsp;</span></span></p>
<ol>
<li><sp=
an style=3D"font-size: small;"><span style=3D"font-size: small;">Employer=
&rsquo;s     obligations for work   injury, medical  treatment  and      =
 compensation  in  relation to  payment  for medical  leave,  medical    =
 expenses   and   compensation  for incapacity</span></span></li>
</ol>
=

<p><span style=3D"font-size: small;"><span style=3D"font-size: small;"><=
strong>(d) Central Provident Fund Act</strong>&nbsp;</span></span></p>
<=
ol>
<li><span style=3D"font-size: small;"><span style=3D"font-size: smal=
l;">CPF contribution rates</span></span></li>
<li><span style=3D"font-si=
ze: small;"><span style=3D"font-size: small;">Definition of wages and con=
tribution</span></span></li>
<li><span style=3D"font-size: small;"><span=
 style=3D"font-size: small;">Considerations for commission payments, etc.=
</span></span></li>
<li><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">Common mistakes in making CPF contributions</span></s=
pan></li>
</ol>
<p><span style=3D"font-size: small;"><span style=3D"fon=
t-size: small;"><strong>(e) Income Tax Act</strong>&nbsp;</span></span></=
p>
<ol>
<li><span style=3D"font-size: small;"><span style=3D"font-size:=
 small;">Tax clearance for foreigners and annual income submissions</span=
></span></li>
</ol>
<p><strong><span style=3D"font-size: small;"><span =
style=3D"font-size: small;">Date : Friday, 3 March 2023<br /></span></spa=
n></strong></p>
<p><strong><span style=3D"font-size: small;"><span style=
=3D"font-size: small;">Venue : Carlton Hotel, 76 Bras Basah Road</span></=
span></strong></p>
<p><span style=3D"font-size: small;"><span style=3D"f=
ont-size: small;"><strong>Time : 9:00am to 5:00pm (Registration starts at=
 8:45am)</strong>&nbsp;<strong>&nbsp;</strong></span></span></p>
<p><spa=
n style=3D"font-size: small;"><span style=3D"font-size: small;"><strong>F=
ee : $328 per participant (</strong><strong>Course Materials, Stationery,=
 Buffet Lunch and Refreshments will be provided)</strong></span></span></=
p>
<p><span style=3D"font-size: small;"><span style=3D"font-size: small;=
"><strong>Funding Available:</strong>&nbsp;</span></span></p>
<p><span s=
tyle=3D"font-size: small;"><span style=3D"font-size: small;">1) There is =
an SDF grant of $14 per participant for company-sponsored participants wh=
o are Singaporeans/PRs.<br />&nbsp; &nbsp; For more information, please v=
isit&nbsp;<a href=3D"https://www.ssg.gov.sg/programmes-and-initiatives/fu=
nding/funding-for-employer-based-training.html">www.ssg.gov.sg/programmes=
-and-initiatives/funding/funding-for-employer-based-training.html</a></sp=
an></span></p>
<p><span style=3D"font-size: small;"><span style=3D"font-=
size: small;">2) You may also use your SkillsFuture Credit to attend this=
 workshop as an individual.<br />&nbsp;&nbsp;&nbsp; For more information,=
 please visit<strong>&nbsp;<a href=3D"https://www.myskillsfuture.gov.sg/c=
ontent/portal/en/career-resources/career-resources/education-career-perso=
nal-development/SkillsFuture_Credit.html">www.myskillsfuture.gov.sg/conte=
nt/portal/en/career-resources/career-resources/education-career-personal-=
development/SkillsFuture_Credit.html</a></strong></span></span></p>
<p><=
span style=3D"font-size: small;"><span style=3D"font-size: small;">To sig=
n up for the workshop,&nbsp;<strong>please&nbsp;</strong><strong><a href=3D=
"https://www.kcacademy.com.sg/components/workshops/payroll-administration=
-32nd-run.html" target=3D"_blank">register online</a></strong>&nbsp;so   =
          that we may reserve a seat for you. Once we have received   you=
r           registration details, we will send you a confirmation   email=
   along   with    an    invoice to facilitate your payment.</span></span=
></p>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x=
-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=
=3D"x-western">
<p><span style=3D"font-size: small;"><span style=3D"font=
-size: small;">In the coming weeks, KC Academy will be conducting the fol=
lowing workshops:&nbsp;</span></span></p>
<div lang=3D"x-western">
<div=
 lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-weste=
rn">
<p><span style=3D"font-size: small;"><span style=3D"font-size: smal=
l;"><strong>HRM / HRD</strong>&nbsp;&nbsp;</span></span></p>
<ul>
<li><=
span style=3D"font-size: small;"><span style=3D"font-size: small;">Essent=
ial Skills for New Managers on 13 Apr (Thu)</span></span></li>
<li><span=
 style=3D"font-size: small;"><span style=3D"font-size: small;">Essential =
Coaching Skills for Managers on 5 May (Fri)</span></span></li>
<li><span=
 style=3D"font-size: small;"><span style=3D"font-size: small;">Drafting H=
R Policies, Procedures &amp; Employment Contracts on 12 May (Fri)</span><=
/span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;">Driving Talent Management in the New Workplace on 18-19 May (=
Thu-Fri)</span></span></li>
<li><span style=3D"font-size: small;"><span =
style=3D"font-size: small;">Employment Act &amp; Its Practical Applicatio=
ns on 7 Jul (Fri)</span></span></li>
</ul>
</div>
<ul>
</ul>
<div la=
ng=3D"x-western">
<p><span style=3D"font-size: small;"><span style=3D"fo=
nt-size: small;"><strong>Soft Skills</strong>&nbsp;&nbsp;</span></span></=
p>
<ul>
<li><span style=3D"font-size: small;"><span style=3D"font-size:=
 small;">Effective Negotiation Skills on 24 Feb (Fri)</span></span></li>
=

<li><span style=3D"font-size: small;"><span style=3D"font-size: small;">=
Impactful Presentation Skills on 2 Mar (Thu)</span></span></li>
<li><spa=
n style=3D"font-size: small;"><span style=3D"font-size: small;">Essential=
s of Email Writing &amp; Etiquette (classroom-based) on 22 Mar (Wed)</spa=
n></span></li>
<li><span style=3D"font-size: small;"><span style=3D"font=
-size: small;">Flourishing at Work with Positive Psychology on 11 Apr (Tu=
e)</span></span></li>
<li><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">Effective Business Writing Skills webinar on 9 May (T=
ue)</span></span></li>
<li><span style=3D"font-size: small;"><span style=
=3D"font-size: small;">Handling Difficult People Effectively on 6 Jun (Tu=
e)</span></span></li>
<li><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">Essentials of Email Writing &amp; Etiquette webinar o=
n 24 Aug (Thu)</span></span></li>
</ul>
</div>
</div>
</div>
</div>
=

</div>
</div>
</div>
<div lang=3D"x-western">
<p><span style=3D"font=
-size: small;"><span style=3D"font-size: small;">For more information abo=
ut these workshops and to download the registration forms, please visit&n=
bsp;<a href=3D"http://www.kcacademy.com.sg/" target=3D"_blank">www.kcacad=
emy.com.sg</a>.</span></span></p>
<p><span style=3D"font-size: small;"><=
span style=3D"font-size: small;">In the mean time, if you have any enquir=
ies, I'll be glad to answer them on tel: 6333 0305.</span></span></p>
<p=
><span style=3D"font-size: small;"><span style=3D"font-size: small;">Look=
ing forward to your participation in our workshops!</span></span></p>
<a=
ddress><address><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;">Jay Goh</span></span></address><address><span style=3D"font-si=
ze: small;"><span style=3D"font-size: small;">KC Academy Pte Ltd</span></=
span></address><address><span style=3D"font-size: small;"><span style=3D"=
font-size: small;">Tel: 6333 0305</span></span></address><address><strong=
><span style=3D"font-size: small;"><span style=3D"font-size: small;">We'v=
e moved! We're now located at:</span></span></strong></address><address><=
span style=3D"font-size: small;"><span style=3D"font-size: small;">960 Du=
nearn Road #06-25&nbsp;Singapore 589486</span></span></address><address><=
span style=3D"font-size: small;"><span style=3D"font-size: small;">WEBSIT=
E:&nbsp;<a href=3D"http://www.kcacademy.com.sg/" target=3D"_blank">http:/=
/www.kcacademy.com.sg</a></span></span></address><address><span style=3D"=
font-size: small;"><span style=3D"font-size: small;"><br /></span></span>=
</address><address></address><address><strong><span style=3D"font-size: s=
mall;"><span style=3D"font-size: small;">Note: To unsubscribe from this m=
ailing list, please reply to this message and indicate UNSUBSCRIBE in the=
 subject header.</span></span></strong></address></address></div>
</div>=

</div>
</div>
</div>
</div>
</div>
</div>
--=_q4JZNpw9Uies8M-JV4gWLkQjG2NhDzMBOmnOvAvjW8C7mTIM--