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Kara introduces the second live broadcast from OnPay, focusing on simplifying PTO tracking. She is joined by Jessica Miles, who has nine years of payroll experience, specifically in setting up PTO policies and ensuring compliance with state laws for companies ranging from 10 to 500 employees. The theme for the session is "compliance is key," emphasizing its importance in establishing time off policies. Kara acknowledges previous technical difficulties but is glad to be back, setting the stage for their discussion on PTO management.