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<HTML> <HEAD> <TITLE>Hillman & Glorioso: Newsflash</TITLE> </HEAD> <BODY BGCOLOR="#99CCCC" TEXT="#000000" LINK="#336666" VLINK="#000000"> <CENTER> <TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="500"> <TR> <!-------TOP SPACE-----> <TD WIDTH="500" COLSPAN="3"> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="10" BORDER="0" HSPACE="0" VSPACE="0"><BR> </TD> </TR> <TR> <!-------TABLE CELL 1 ROW 1 COLSPAN 3-----> <TD WIDTH="500" COLSPAN="3" ALIGN=LEFT VALIGN=TOP> <FONT FACE="arial,helvetica,sans-serif" SIZE="1">Date posted: <FONT COLOR="#336666">September 3, 1999<BR> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="20" BORDER="0" HSPACE="0" VSPACE="0"><BR> </FONT> </TD> </TR> <TR> <!-------TABLE CELL 1 ROW 2-----> <TD WIDTH="50"> <IMG SRC="home/tpx.gif" WIDTH="50" HEIGHT="1" BORDER="0" HSPACE="0" VSPACE="0"><BR> </TD> <!-------TABLE CELL 2 ROW 2-----> <TD WIDTH="400" VALIGN=CENTER ALIGN=LEFT BGCOLOR="#336666"> <FONT FACE="arial,helvetica,sans-serif" SIZE="2" COLOR="#FFFFFF"> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="2" BORDER="0" HSPACE="0" VSPACE="0" VALIGN=MIDDLE><BR> <IMG SRC="home/tpx.gif" WIDTH="5" HEIGHT="1" BORDER="0" HSPACE="0" VSPACE="0" VALIGN=MIDDLE><STRONG>NON-QUALIFIED STOCK OPTIONS</STRONG><BR> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="2" BORDER="0" HSPACE="0" VSPACE="0" VALIGN=MIDDLE><BR> </FONT> </TD> <!-------TABLE CELL 3 ROW 2-----> <TD WIDTH="50"> <IMG SRC="home/tpx.gif" WIDTH="50" HEIGHT="1" BORDER="0" HSPACE="0" VSPACE="0"><BR> </TD> </TR> <TR> <!-------TABLE CELL 1 ROW 3-----> <TD WIDTH="50"> <IMG SRC="home/tpx.gif" WIDTH="50" HEIGHT="1" BORDER="0" HSPACE="0" VSPACE="0"><BR> </TD> <!-------TABLE CELL 2 ROW 3-----> <TD WIDTH="400" VALIGN=TOP ALIGN=LEFT> <BR> <FONT FACE="arial,helvetica,sans-serif" SIZE="2"> Non-qualified stock options often are used by growth companies to compensate employees by issuing them as a form of compensation in lieu of cash remuneration. The individual receiving the options participates in the appreciation in the value of the company, while the company extends a fair compensation without a negative impact on cash or on corporate earnings. <BR> <BR> An employee must make several decisions affecting the timing of exercising options that can have a major impact on their financial well-being. Hillman & Glorioso has worked with clients in wading through these complex issues and providing them with the analysis necessary to answer the myriad of questions revolving around exercising stock options. For more information, contact us at: <a href="mailto:[email protected]">[email protected]</a> or call us at: (703) 902-9600. <BR> <BR> <STRONG>Rex E. Miller, CPA, PFS</STRONG> <BR> <BR> (To return to the homepage, please close this window). </FONT> </TD> <!-------TABLE CELL 3 ROW 3-----> <TD WIDTH="50"> <IMG SRC="home/tpx.gif" WIDTH="50" HEIGHT="1" BORDER="0" HSPACE="0" VSPACE="0"><BR> </TD> </TR> </TABLE> </BODY> </HTML>