|
Server : Apache/2.4.62 System : FreeBSD fbsdweb2.web.rcn.net 14.1-RELEASE FreeBSD 14.1-RELEASE releng/14.1-n267679-10e31f0946d8 GENERIC amd64 User : www ( 80) PHP Version : 8.3.8 Disable Function : NONE Directory : /domains/highlandlabs/cqi-bin/ALFA_DATA/alfasymlink/root/domains/hrahg/hru/otj/ |
Upload File : |
<html>
<head>
<meta http-equiv="Content-Type" content="text/html; charset=windows-1252">
<meta name="GENERATOR" content="Microsoft FrontPage 4.0">
<meta name="ProgId" content="FrontPage.Editor.Document">
<title>HR - On the Job</title>
</head>
<body bgcolor="#FFFFFF">
<p align="center"><img border="0" src="hronthejob.jpg" width="504" height="54"></p>
<h1 class="MsoNormal" align="center" style="text-align:center"><b
style="mso-bidi-font-weight:
normal"><font face="Verdana, Arial, Helvetica, sans-serif">HOLIDAYS</font></b></h1>
<h2 class="MsoNormal" align="center" style="text-align:center"><font
face="Verdana, Arial, Helvetica, sans-serif"><b
style="mso-bidi-font-weight:
normal">Let�s Plan For Next Year�s Now</b></font></h2>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">How do your holiday allowances stack up against the norms?<span
style="mso-spacerun: yes"> </span>What do the regulations require?<span
style="mso-spacerun: yes"> </span>Why not set up next year�s schedule
now?</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">First, as for regulations, there are very few regarding holidays.<span
style="mso-spacerun: yes"> </span>Suffice it to say that you, as a private
employer, are not required to provide <u>any</u> holidays to employees.<span
style="mso-spacerun: yes"> </span>If you choose to do so, you may
determine which and how many you will provide and to whom you will provide them.<span
style="mso-spacerun: yes"> </span>You may determine that only full-time
employees get holidays.<span style="mso-spacerun: yes"> </span>You may
decide that only supervisors on up will have them or that only those with one
year of service may be eligible.<span style="mso-spacerun: yes"> </span>There
are laws requiring that <u>government employees</u> (federal, state and local)
receive specific holidays.<span style="mso-spacerun: yes"> </span>How many
and which holidays are established for them by law.<span
style="mso-spacerun: yes"> </span>If you are linked to a government
employer, you may want to consider coordinating your holidays to theirs.<span
style="mso-spacerun: yes"> </span>In the establishment of your holiday
allowances, you may not use the employee�s sex, race, age, religion, national
origin, handicap, or veteran status as the basis for who gets holidays.<span
style="mso-spacerun: yes"> </span>The policies regarding who does and does
not get holidays must be based on employment issues.<span
style="mso-spacerun:
yes"> </span>After you determine your policy, take a look and see who does
and doesn�t get them.<span style="mso-spacerun: yes"> </span>If it even
appears to be a division by race, sex, etc., then you should re-examine your
policy.<span style="mso-spacerun: yes"> </span>Let�s look at some paid
holidays statistics.</font></p>
<table border="0" width="70%">
<tr>
<td width="85%">
<p><font face="Verdana, Arial, Helvetica, sans-serif"><font size="-1"></font></font></p>
</td>
<td width="15%">
<p class="MsoNormal" style="tab-stops:center 6.0in" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b
style="mso-bidi-font-weight:normal">% of<br>
Participants</b><b style="mso-bidi-font-weight:
normal"><span style="mso-tab-count:1"> </span><u>Surveyed</u></b></font></p>
</td>
</tr>
<tr>
<td width="85%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">2 year-end
holidays</font></p>
</td>
<td width="15%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">96%</font></p>
</td>
</tr>
<tr>
<td width="85%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Thanksgiving
and the Friday after</font></p>
</td>
<td width="15%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">71%</font></p>
</td>
</tr>
<tr>
<td width="85%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Thanksgiving
Day only (not Friday)</font></p>
</td>
<td width="15%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">27%</font></p>
</td>
</tr>
<tr>
<td width="85%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Christmas
Eve (+ Christmas Day)</font></p>
</td>
<td width="15%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">50%</font></p>
</td>
</tr>
<tr>
<td width="85%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">� day off
on Christmas Eve (+ Christmas Day)</font></p>
</td>
<td width="15%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">61%</font></p>
</td>
</tr>
<tr>
<td width="85%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Close for
a week or more, Christmas through New Years (exempts paid, non-exempts not
paid)</font></p>
</td>
<td width="15%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">14%</font></p>
</td>
</tr>
<tr>
<td width="85%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Close for
a week or more, Christmas through New Year (all paid)</font></p>
</td>
<td width="15%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">7%</font></p>
</td>
</tr>
<tr>
<td width="85%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Working on
any holiday, paid double time</font></p>
</td>
<td width="15%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">40%</font></p>
</td>
</tr>
<tr>
<td width="85%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Working on
any holiday, paid 2 � times regular pay</font></p>
</td>
<td width="15%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">15%</font></p>
</td>
</tr>
<tr>
<td width="85%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Working on
any holiday, paid regular pay plus 2 days off</font></p>
</td>
<td width="15%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5%</font></p>
</td>
</tr>
<tr>
<td width="85%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Holiday
party (company provides food and decorations)</font></p>
</td>
<td width="15%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">76%</font></p>
</td>
</tr>
<tr>
<td width="85%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Gift for
employees (gift certificate, food, etc.)</font></p>
</td>
<td width="15%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">23%</font></p>
</td>
</tr>
<tr>
<td width="85%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Cash or
bonus (not based on employee performance)</font></p>
</td>
<td width="15%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">12%</font></p>
</td>
</tr>
</table>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Some additional considerations:</font></p>
<ul>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">74% of all
employer-sponsored parties are off site</font></li>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">70% of all
employer-sponsored parties serve alcoholic beverages</font></li>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">In <u>most</u>
cases, employers are responsible for the safety and actions of employees at
employer-sponsored parties.<span style="mso-spacerun: yes"> </span>Attendees
are covered by workers� compensation at such parties.<span
style="mso-spacerun: yes"> </span></font></li>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Employees
normally are required to be at work the workday before and the workday after
the holiday in order to get paid for the holiday.</font></li>
<li><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Because so
many ethnic and religious holidays must now be considered, employers are
often creating employee leave pools that lets <u>the employee</u> pick the
7-13 leave days.<span style="mso-spacerun: yes"> </span>The employee
then gets those holidays off and is required to work on the holidays they
did not choose.</font></li>
</ul>
<p class="MsoBodyTextIndent"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Bill Cook<br>
President<br>
HRA</font></p>
<hr width="75%">
<p class="MsoBodyTextIndent"><img border="0" src="q&a.jpg" width="106"
height="41"></p>
<p class="MsoBodyTextIndent"><b><i><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">Question:</font></i></b></p>
<p class="MsoNormal"
style="margin-left:.25in;text-indent:-.25in;mso-list:l2 level1 lfo1;
tab-stops:list .25in"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Can I just decide to allow 6 specific holidays plus 2 floating
holidays for employees to use the days they choose?</font></p>
<p class="MsoBodyTextIndent"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b><i>Answer:</i></b></font></p>
<p class="MsoBodyTextIndent"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Yes.<span style="mso-spacerun: yes"> </span>Even further, you
can set the 6 holidays at the beginning of each year.<span
style="mso-spacerun:
yes"> </span>You can then determine the placement of the 2 or 3 floating
days as you choose to make long weekends, etc.</font></p>
<p class="MsoNormal"> </p>
<hr width="75%">
<div align="left">
<table border="0" width="76%" height="376">
<tr>
<td width="100%" height="370">
<p align="left"><b><u><font size="4"
face="Verdana, Arial, Helvetica, sans-serif">Hitchhiking on the
Information Highway</font></u></b></p>
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"><b><font
size="4" color="#FF0000">Dateline: November 2001</font></b></font></p>
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"><b><font
color="#000000" size="3"><u><font size="-1">The Longest Day(s)</font></u></font></b></font></p>
<p align="left"><font color="#000000" size="-1"
face="Verdana, Arial, Helvetica, sans-serif">U.S. workers log more job
hours than any other industrialized nation. While other nations'
annual hours are dropping, the U.S. is increasing. The annual
average of hours worked <b>jumped</b> by about one (1) work week. </font></p>
<p align="left"><font color="#000000" size="-1"
face="Verdana, Arial, Helvetica, sans-serif">Compared to the average
Australians, Canadians, Japanese and Mexican workers, U.S. workers work
approximately <b>100 hours</b> more per year. This is partly due
to European workers averaging <b>4 to 6 weeks of vacation</b> compared
to Americans' 2 weeks.</font></p>
<p align="left"><font color="#000000" size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>Insurance Premiums
Rising</u></b></font></p>
<p align="left"><font color="#000000" size="-1"
face="Verdana, Arial, Helvetica, sans-serif">Employer sponsored health
insurance <b>rose</b> 11% this year and are expected to reach 15% by
year end. 42% of companies surveyed said "It's very
likely" that they will <b>increase the employee share</b> of the
premium.</font></p>
<hr width="75%">
<table border="0" width="42%">
<tr>
<td width="73%">
<p align="left"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b>Minimum Wage:</b></font></p>
</td>
<center>
<td width="91%"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif">$5.15/hr.</font></td>
</center>
</tr>
</table>
<table border="0" width="90%">
<tr>
<td width="13%" valign="middle"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>Average
Income:</b></font></td>
<td width="55%">
<table border="0" width="106%">
<tr>
<td width="100%">
<p align="center"><b><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">Hourly</font></b></td>
</tr>
<tr>
<td width="100%">
<table border="0" width="514">
<tr>
<td width="64">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>Jan.</u></b><br>
$14.02</font></td>
<td width="64">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>Feb.</u></b><br>
$14.10</font></td>
<td width="64">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>Mar.</u></b><br>
$14.17</font></td>
<td width="64">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><u><b>Apr.</b></u><br>
$14.22</font></td>
<td width="64">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>May</u></b><br>
$14.26</font></td>
<td width="64">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><u><b>June</b></u><br>
$14.29</font></td>
<td width="64"></td>
</tr>
<tr>
<td width="64">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>July</u></b><br>
$14.34</font></td>
<td width="64">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><u><b>August</b></u><br>
$14.38</font></td>
<td width="64">
<p align="center"><font face="Verdana"><b><u><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">September</font></u></b><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><br>
$14.41</font></font></td>
<td width="64">
<p align="center"><b><u><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif">October</font></u></b><font
size="-1" face="Verdana, Arial, Helvetica, sans-serif"><br>
$14.47</font></td>
<td width="64">
<p align="center"></td>
<td width="64">
<p align="center"></td>
<td width="64">
<p align="center"></td>
</tr>
</table>
</td>
</tr>
</table>
</td>
<td width="32%">
<table border="0" width="101%" height="78">
<tr>
<td width="100%" height="40">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>Family of<br>
Four</u></b></font></td>
</tr>
<tr>
<td width="100%" height="30">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif">$59,900
(annual)</font></td>
</tr>
</table>
</td>
</tr>
<tr>
<td width="13%" bgcolor="#C0C0C0"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>Poverty
Level:</b></font></td>
<td width="55%" bgcolor="#C0C0C0"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"></font> </td>
<td width="32%" bgcolor="#C0C0C0">
<p align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">$17,650
(annual)</font></td>
</tr>
</table>
<table border="0" width="90%">
<tr>
<td width="100%">
<p><b><u><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Benefit Costs as a Percentage of Payroll</font></u></b></p>
</td>
</tr>
</table>
<table border="0" width="90%" height="275">
<tr>
<td width="53%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif"><font
size="-1"></font></font></p>
</td>
<td width="11%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1997</u></b></font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1998</u></b></font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1999</u></b></font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2000</u></b></font></p>
</td>
</tr>
<tr>
<td width="53%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Statutory
Benefits</font></p>
</td>
<td width="11%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8.55%</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8.39%</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">7.93%</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8.15%</font></p>
</td>
</tr>
<tr>
<td width="53%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Health
Care Benefits</font></p>
</td>
<td width="11%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8.58</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8.43</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8.11</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">7.47</font></p>
</td>
</tr>
<tr>
<td width="53%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Pension
Plans</font></p>
</td>
<td width="11%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">4.66</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">4.31</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">3.84</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.06</font></p>
</td>
</tr>
<tr>
<td width="53%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Capital
Accumulation Plans</font></p>
</td>
<td width="11%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">3.71</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">3.53</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">3.88</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">3.62</font></p>
</td>
</tr>
<tr>
<td width="53%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Death
Benefits</font></p>
</td>
<td width="11%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.55</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.49</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.46</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.37</font></p>
</td>
</tr>
<tr>
<td width="53%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Disability
Benefits</font></p>
</td>
<td width="11%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.48</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.48</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.47</font></p>
</td>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.47</font></p>
</td>
</tr>
<tr>
<td width="53%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Other
Benefits</font></p>
</td>
<td width="11%" height="25">
<p><u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.02</font></u></p>
</td>
<td width="12%" height="25">
<p><u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.16</font></u></p>
</td>
<td width="12%" height="25">
<p><u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.87</font></u></p>
</td>
<td width="12%" height="25">
<p><u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.91</font></u></p>
</td>
</tr>
<tr>
<td width="53%" height="25">
<p align="center"><b><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">Total
Benefits</font></b></p>
</td>
<td width="11%" height="25">
<p><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">24.83%</font></b></p>
</td>
<td width="12%" height="25">
<p><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">23.40%</font></b></p>
</td>
<td width="12%" height="25">
<p><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">22.83%</font></b></p>
</td>
<td width="12%" height="25">
<p><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">26.05%</font></b></p>
</td>
</tr>
</table>
<table border="0" width="90%">
<tr>
<td width="100%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Predicted
increases in benefit costs (adjusted since 9/11/2001 terrorist
attacks):</font></p>
<table border="0" width="100%">
<tr>
<td width="50%" valign="top">
<blockquote>
<p><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Workers Compensation</font></p>
</blockquote>
</td>
<td width="50%" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">30%
increase nationwide</font></td>
</tr>
<tr>
<td width="50%" valign="top">
<blockquote>
<p><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Health</font></p>
</blockquote>
</td>
<td width="50%" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">20%
increase on average but 25-30% for small companies</font></td>
</tr>
</table>
</td>
</tr>
</table>
<table border="0" width="100%" bgcolor="#C0C0C0">
<tr>
<td width="25%" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>Gas
Prices:<br>
</b><i>Regular</i></font></td>
<td width="12%" valign="top">
<p align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>National
Avg.<br>
May 15</u></b><br>
$1.76/gal.</font></td>
<td width="12%" valign="top">
<p align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>National
Avg.<br>
June 15</u></b><br>
$1.73/gal.</font></td>
<td width="13%" valign="top">
<p align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>National
Avg.<br>
July 15</u></b><br>
$1.43/gal.</font></td>
<td width="13%" valign="top">
<p align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>National
Avg.<br>
August 15</u></b><br>
$1.39/gal.</font></td>
<td width="13%" valign="top">
<p align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>National
Avg.<br>
<u>September 15</u></b><br>
$1.53/gal.</font></td>
<td width="13%" valign="top">
<div align="center">
<font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>National
Avg.<br>
<u>October 15</u></b><br>
$1.29/gal.</font>
</div>
</td>
<td width="13%" valign="top">
<p align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>National
Avg.<br>
<u>November 15</u></b><br>
$1.18/gal.</font></td>
<td width="36%">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>High (CA) $2.09<br>
Low (GA) $0.87</b></font></td>
</tr>
</table>
<b>
<table border="0" width="79%">
<tr>
<td width="50%">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>IRS Mileage Allowance <i>(1-01-01)</i>:</b></font></p>
</td>
<center>
<td width="50%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">34.5 cents per mile</font></td>
</center>
</tr>
</table>
<table border="0" width="54%" bgcolor="#C0C0C0">
<tr>
<td width="32%">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>Postage:</b></font></p>
</td>
<center>
<td width="68%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"></font> </td>
</center>
</tr>
<tr>
<td width="32%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">1 oz.</font></td>
<td width="68%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">.34</font></td>
</tr>
<tr>
<td width="32%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Each additional ounce</font></td>
<td width="68%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">.23*</font></td>
</tr>
<tr>
<td width="32%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><i>Postcards</i></font></td>
<td width="68%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">.21*</font></td>
</tr>
<tr>
<td width="32%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"></font> </td>
<td width="68%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><i>* Postal Rate changes effective July 1, 2001</i></font></td>
</tr>
</table>
<table border="0" width="38%">
<tr>
<td width="100%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>Where your federal tax dollar goes in 2001:</b></font></td>
</tr>
</table>
<table border="0" width="38%">
<tr>
<td width="67%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Social Security</font></td>
<td width="33%">
<p align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">23%</font></td>
</tr>
<tr>
<td width="67%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Discretionary</font></td>
<td width="33%">
<p align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">19%</font></td>
</tr>
<tr>
<td width="67%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Defense</font></td>
<td width="33%">
<p align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">16%</font></td>
</tr>
<tr>
<td width="67%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Medicare (over 65 years of age)</font></td>
<td width="33%">
<p align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">13%</font></td>
</tr>
<tr>
<td width="67%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Other</font></td>
<td width="33%">
<p align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">11%</font></td>
</tr>
<tr>
<td width="67%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Interest on National Debt</font></td>
<td width="33%">
<p align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">11%</font></td>
</tr>
<tr>
<td width="67%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Medicaid</font></td>
<td width="33%">
<p align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">7%</font></td>
</tr>
<tr>
<td width="67%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"></font></td>
<td width="33%">
<p align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>100%</b></font></td>
</tr>
</table>
<table border="0" width="34%" bgcolor="#C0C0C0">
<tr>
<td width="100%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>Where Uncle Sam gets his money in 2001:</b></font></td>
</tr>
</table>
<table border="0" width="34%" bgcolor="#C0C0C0">
<tr>
<td width="61%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Individual income tax</font></td>
<td width="39%">
<p align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">50%</font></td>
</tr>
<tr>
<td width="61%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Payroll taxes</font></td>
<td width="39%">
<p align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">32%</font></td>
</tr>
<tr>
<td width="61%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Corporate taxes</font></td>
<td width="39%">
<p align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">10%</font></td>
</tr>
<tr>
<td width="61%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Other</font></td>
<td width="39%">
<p align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">8%</font></td>
</tr>
<tr>
<td width="61%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"></font> </td>
<td width="39%">
<p align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>100%</b></font></td>
</tr>
</table>
<table border="0" width="31%">
<tr>
<td width="25%">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b><u>Population:</u></b></font></p>
</td>
<center>
<td width="75%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"></font></td>
</center>
</tr>
<tr>
<td width="25%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>World</b></font></td>
<td width="75%">
<p align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">6 billion</font></td>
</tr>
<tr>
<td width="25%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>U.S.</b></font></td>
<td width="75%">
<p align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">282 million</font></td>
</tr>
</table>
</b>
<table border="1" width="90%" bgcolor="#C0C0C0">
<tr>
<b>
<td width="48%">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"><font
face="Verdana, Arial, Helvetica, sans-serif"><font size="-1"></font></font></font></p>
</td>
</b><center><b>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>Jan.</u></b></font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>Feb.</u></b></font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>Mar.</u></b></font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>Apr.</u></b></font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>May</u></b></font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>June</u></b></font></td>
</b><b></b></center>
</tr>
<tr>
<td width="48%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">U.S. Civilian Workforce</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">141,955,000</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">141,751,000</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">141,868,000</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">141,757,000</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">141,272,000</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">141.354,000</font></td>
</tr>
<tr>
<td width="48%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Number Unemployed</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">5,950,000</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">5,936,000</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">6,088,000</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">6,402,000</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">6,169,000</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">6,422,000</font></td>
</tr>
<tr>
<td width="48%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Unemployment Rate</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">4.2%</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">4.2%</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">4.3%</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">4.5%</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">4.4%</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">4.5%</font></td>
</tr>
<tr>
<td width="48%"> </td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>July</b></u></font></td>
<td width="10%" align="center"><b><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>August</u></font></b></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>September</u></b></font></td>
<td width="10%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>October</u></b></font></p>
</td>
<td width="10%" align="center"> </td>
<td width="10%" align="center"> </td>
</tr>
<tr>
<td width="48%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">U.S. Civilian Workforce</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">141,774,000</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">141,350,000</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,190,000</font></td>
<td width="10%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,303,000</font></p>
</td>
<td width="10%" align="center"> </td>
<td width="10%" align="center"> </td>
</tr>
<tr>
<td width="48%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Number Unemployed</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">6,395,000</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">6,957,000</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">7,009,000</font></td>
<td width="10%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">7,741,000</font></p>
</td>
<td width="10%" align="center"> </td>
<td width="10%" align="center"> </td>
</tr>
<tr>
<td width="48%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Unemployment Rate</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">4.5%</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">4.9%</font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">4.9%</font></td>
<td width="10%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.4%</font></p>
</td>
<td width="10%" align="center"> </td>
<td width="10%" align="center"> </td>
</tr>
</table>
<table border="0" width="77%" bgcolor="#C0C0C0">
<tr>
<td width="50%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>Average Cost of replacing one employee:</b></font></td>
<td width="50%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">$36,000</font></td>
</tr>
</table>
<table border="0" width="85%">
<tr>
<td width="15%">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>Productivity Rates (2000)</b></font></p>
</td>
<center>
<td width="14%" align="center" bgcolor="#0000FF"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u><font
color="#FFFFFF">1st Qtr.</font></u></b></font></td>
<td width="14%" align="center" bgcolor="#0000FF"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u><font
color="#FFFFFF">2nd Qtr.</font></u></b></font></td>
<td width="14%" align="center" bgcolor="#0000FF"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u><font
color="#FFFFFF">3rd Qtr.</font></u></b></font></td>
<td width="14%" align="center" bgcolor="#0000FF"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u><font
color="#FFFFFF">4th Qtr.</font></u></b></font></td>
<td width="14%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1st
Qtr.<br>
2001</u></b></font></td>
<td width="15%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2nd
Qtr.<br>
2001</u></b></font></td>
</center>
</tr>
<tr>
<td width="15%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"></font></td>
<td width="14%" align="center" bgcolor="#0000FF"><font
color="#FFFFFF" face="Verdana, Arial, Helvetica, sans-serif"
size="-1">2.1%</font></td>
<td width="14%" align="center" bgcolor="#0000FF"><font
color="#FFFFFF" face="Verdana, Arial, Helvetica, sans-serif"
size="-1">2.6%</font></td>
<td width="14%" align="center" bgcolor="#0000FF"><font
color="#FFFFFF" face="Verdana, Arial, Helvetica, sans-serif"
size="-1">3.0%</font></td>
<td width="14%" align="center" bgcolor="#0000FF"><font
color="#FFFFFF" face="Verdana, Arial, Helvetica, sans-serif"
size="-1">2.2%</font></td>
<td width="14%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.1%</font></td>
<td width="15%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.01%</font></td>
</tr>
</table>
<table border="0" width="72%" bgcolor="#C0C0C0">
<tr>
<td width="25%">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>Absentee Rates (annualized)</b></font></p>
</td>
<center>
<td width="19%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1997</u></b></font></td>
<td width="20%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1998</u></b></font></td>
<td width="20%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1999</u></b></font></td>
<td width="20%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2000</u></b></font></td>
</center>
</tr>
<tr>
<td width="25%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"></font> </td>
<td width="19%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.5%</font></td>
<td width="20%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.6%</font></td>
<td width="20%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.7%</font></td>
<td width="20%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.7%</font></td>
</tr>
</table>
</td>
</tr>
</table>
</div>
</body>
</html>