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<h2 align="center" style="text-align:center"><b><font
face="Verdana, Arial, Helvetica, sans-serif">PERSONNEL FILES</font></b></h2>
<h2 align="center" style="text-align:center"><font
face="Verdana, Arial, Helvetica, sans-serif"><b>What should and should not be in
them</b></font></h2>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">The personnel file is an official, legal document that you should
create on every employee by the first day of employment.<span
style="mso-spacerun: yes"> </span>Let�s review a few basics regarding
this very important document.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">First, the personnel file is the property and responsibility of the
company, not the employee.<span style="mso-spacerun: yes"> </span>Employees
have the right to view the personnel file (and to write a written comment on the
contents) on a reasonable basis.<span style="mso-spacerun: yes"> </span>Normally
this means once or twice a year plus after any event that might cause a change
in the file.<span style="mso-spacerun: yes"> </span>The employee should
request to see the file and the employer should schedule it within a few hours
to a few days when someone can sit with the employee to do three things:</font></p>
<blockquote>
<p class="MsoNormal" align="left"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">1. Assure that this is
truly the same person who is documented in the file.</font></p>
<p class="MsoNormal" align="left"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">2. Assure that nothing
is added to or deleted from the file.</font></p>
<p class="MsoNormal" align="left"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">3. To answer questions
about the file (i.e., What is this document?<span style="mso-spacerun: yes">
</span>What does this item mean? Etc.)<span style="mso-spacerun: yes"> </span>but
not to debate or defend the contents.<span style="mso-spacerun: yes"> </span>That
can be done with the HR<span style="mso-spacerun: yes"> </span>Manager<span
style="mso-spacerun: yes"> </span>or Supervisor,<span
style="mso-spacerun:
yes"> </span>not necessarily with this person.</font></p>
</blockquote>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">You are not required to provide the employee with copies of the
contents.<span style="mso-spacerun: yes"> </span>You may if you choose but
you are not so required.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">The contents of the file must show and support all significant
employment actions.<span style="mso-spacerun: yes"> </span>So, promotions,
increases, transfers, evaluations, demotions, leaves, etc., should not only be
shown but be supported.<span style="mso-spacerun: yes"> </span>Why the
increase?, why the demotion?, why the leave?<span style="mso-spacerun:
yes"> </span>Nothing that is unrelated to employment should be in the
file.<span style="mso-spacerun: yes"> </span>No newspaper clipping about a
divorce, an auto accident or arrest should be in there.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">The key here is that, if you are ever charged with discrimination or
unfair treatment etc., the first document to be subpoenaed will likely be the
personnel File.<span style="mso-spacerun: yes"> </span>The first use of
that file will most likely be to search for something that supports your
actions.<span style="mso-spacerun: yes"> </span>If you terminated this
employee for not knowing how to perform the job but the file shows that you have
evaluated them favorably, gave them promotions or pay increases, then the
obvious response will be that you must have terminated them for some other
reason.<span style="mso-spacerun: yes"> </span>In a termination there
would normally be some indication of a problem, a warning letter, a probation
letter, etc.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Protect the personnel file as an important document and keep it
locked.<span style="mso-spacerun: yes"> </span>It should only be shown to
designated HR employees, the individual in the document or someone in the direct
line of authority over this individual.<span style="mso-spacerun: yes"> </span>The
Director of Marketing should have no right to see the file of a clerk in
accounting for example.<span style="mso-spacerun: yes"> </span>The
employee�s history with the company should be reasonably tracked in the file.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">What should be in a personnel file?<span style="mso-spacerun: yes">
</span>:</font></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Employment
application and/or resume</font></p>
</li>
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Reference
checks</font></p>
</li>
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">School
transcripts</font></p>
</li>
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Job
descriptions</font></p>
</li>
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Records
relating to hiring, promotion, demotion, transfer, layoff, rates of pay, and
other forms of compensation, and education and training records</font></p>
</li>
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Records
relating to other employment actions</font></p>
</li>
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Letters of
recognition</font></p>
</li>
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Disciplinary
notices or documents</font></p>
</li>
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Performance
evaluations</font></p>
</li>
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Test
documents used by employer to make an employment decision</font></p>
</li>
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Exit
interviews</font></p>
</li>
<li class="MsoNormal" style="mso-list:l0 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Termination
records</font></p>
</li>
</ul>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">What should NOT be in a personnel file? :</font></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l1 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Medical /
insurance records</font></p>
</li>
<li class="MsoNormal" style="mso-list:l1 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Child
support/ garnishments</font></p>
</li>
<li class="MsoNormal" style="mso-list:l1 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Litigation
documents</font></p>
</li>
<li class="MsoNormal" style="mso-list:l1 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Workers
compensation claims</font></p>
</li>
<li class="MsoNormal" style="mso-list:l1 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Newspaper
clippings not employment related</font></p>
</li>
<li class="MsoNormal" style="mso-list:l1 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Supervisors
unsupported comments or suspicions re: drinking, drugs, personal conduct</font></p>
</li>
<li class="MsoNormal" style="mso-list:l1 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Sexual
harassment charges not formally established and finalized</font></p>
</li>
<li class="MsoNormal" style="mso-list:l1 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Credit
reports unless credit rating is established as a bona-fide job requirement
for the position (as in a VP of Finance or a Credit Manager) or an essential
job function</font></p>
</li>
<li class="MsoNormal" style="mso-list:l1 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Arrest
records</font></p>
</li>
<li class="MsoNormal" style="mso-list:l1 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Criminal
record (unless established as a job function as in a Security Guard)</font></p>
</li>
</ul>
<hr>
<p class="MsoNormal"> <img border="0" src="q&a.jpg" width="106"
height="41"></p>
<p class="MsoNormal"><b><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">QUESTION:</font></b><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><span style="mso-spacerun: yes"> </span>Is there a limit to how
much compensatory (comp) time an employee can accumulate?</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>ANSWER:</b><span style="mso-spacerun: yes"> </span>Yes,
none!<span style="mso-spacerun: yes"> </span>One of the most misunderstood
issues in company policy is comp-time.<span style="mso-spacerun: yes"> </span>Comp
time is only allowed for government employees.<span style="mso-spacerun: yes">
</span>The Federal Labor Standards Act (FLSA) forbids employers to allow
non-exempt employees to trade in their earned overtime hours for time off later.<span
style="mso-spacerun: yes"> </span>However, the FLSA<span
style="mso-spacerun: yes"> </span>does not require overtime to exempt
employees.<span style="mso-spacerun: yes"> </span>You may offer comp-time
off for exempt employers as there is no law governing overtime for them.<span
style="mso-spacerun: yes"> </span>Very few employers ever do this as the
definition of exempt (and the normally higher pay ) is based on the concept that
it may require exempts to work extra hours to accomplish the end results the
individual was hired to produce.</font></p>
<hr width="75%">
<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: April 2002</font></b></font></p>
<p class="MsoNormal"><i><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Note. Although we attempt to provide the HRU update on the first
of each month, we are normally delayed awaiting the release of several
monthly government statistical reports. We will hereafter update the
information as each report becomes available without waiting for all of
them to be released.</font></i></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal"
style="mso-list:l0 level1 lfo1;tab-stops:list .5in"><b><u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Absences</font></u></b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">:<span
style="mso-spacerun: yes"> </span>Updated government reports from
the Bureau of Labor Statistics (BLS) show an increase in absences from
work of 111% in one year (2000 absentee rate = 1.7% vs. 2001 absentee
rate of 3.6%).<span style="mso-spacerun: yes"> </span>Almost all
of that increase was in women (men = 2.6% absences vs. women = 4.8%
absences) with the highest rate in young women aged 20-24 years of age
(4.9% absence).</font></li>
<li class="MsoNormal"
style="mso-list:l0 level1 lfo1;tab-stops:list .5in"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>Carpal
Tunnel Syndrome</u></b>:<span style="mso-spacerun: yes"> </span>Recent
court ruling clearly establishes a more reasonable ruling in the Americans
with Disability Act (ADA).<span style="mso-spacerun: yes"> </span>A
worker/claimant can no longer gain handicapped status and protection
because they have Carpal Tunnel Syndrome or even a repetitive-motion
injury.<span style="mso-spacerun: yes"> </span>Instead workers
must show that they can no longer do activities <u>central</u> to daily
life.<span style="mso-spacerun: yes"> </span>In other words, having
a condition doesn�t entitle someone to ADA benefits.<span
style="mso-spacerun: yes"> </span>The claimant must prove that
the condition has eliminated a major activity essential to regular life.<span style="mso-spacerun: yes">
</span>In a related report, several major medical reports are now claiming
that there is virtually no relationship between computer work and Carpal
Tunnel Syndrome.<span style="mso-spacerun: yes"> </span>In fact
they claim that there is no link at all between repetitive motion activities
and Carpal Tunnel Syndrome.<span style="mso-spacerun: yes"> </span>Before
you surrender to OSHA charges and lawsuits regarding Carpal Tunnel Syndrome,
check it out.<span style="mso-spacerun: yes"> </span>(See HR On
the Job column on �Carpal Tunnel Syndrome.�)</font></li>
<li class="MsoNormal"
style="mso-list:l0 level1 lfo1;tab-stops:list .5in"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>Hi-tech
2003</u></b>.<span
style="mso-spacerun: yes"> </span>Next year a major shift in technology
is coming.<span style="mso-spacerun: yes"> </span>Current concentration
on compatibility, low cost, cost cutting and bells and whistles are
going to the back burner.<span
style="mso-spacerun:
yes"> </span>The hot technology is going to be aimed at productivity.<span
style="mso-spacerun: yes"> </span>As employers are starting to
evaluate worker performance better they are also starting to examine
and track productivity.<span style="mso-spacerun: yes"> </span>Who�s
producing it and by how much.<span style="mso-spacerun:
yes"> </span>The focus will be on technology to jump those numbers.</font></li>
</ul>
<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"></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">
<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>
</tr>
<tr>
<td width="64">
<p align="center"></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"><u><b><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">November</font></b></u><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><br>
$14.54</font></td>
<td width="64">
<p align="center"><b><u><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">December</font></u></b><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><br>
$14.61</font></td>
<td width="64">
<p align="center"><u><b><font color="#000000"
face="Verdana, Arial, Helvetica, sans-serif" size="-1">January</font></b></u><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><br>
$14.59</font></td>
<td width="64">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>Feb.</u></b><br>
$14.61</font></td>
<td width="64">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>Mar.</u></b><br>
$14.65</font></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"> </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> </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>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2001</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>
<td width="12%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8.3%</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>
<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>
<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>
<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>
<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>
<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>
<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"></td>
<td width="12%" height="25">
<p><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">27.10%</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="99%">
<tr>
<td width="61%" valign="top">
<blockquote>
<p><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Overall health & accident policy benefits</font></p>
</blockquote>
</td>
<td width="39%" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">15%
increase</font></td>
</tr>
<tr>
<td width="61%" valign="top">
<blockquote>
<p><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Workers Compensation</font></p>
</blockquote>
</td>
<td width="39%" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">30%
increase nationwide</font></td>
</tr>
<tr>
<td width="61%" valign="top">
<blockquote>
<p><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Health</font></p>
</blockquote>
</td>
<td width="39%" 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">
<p 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></td>
<td width="13%" valign="top"> </td>
<td width="36%"> </td>
</tr>
<tr>
<td width="25%" valign="top"> </td>
<td width="12%" 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="12%" valign="top">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>National Avg.<br>
<u>December 15</u></b><br>
$1.09/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>January 15</u></b><br>
$1.11/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>February 15</u></b><br>
$1.08/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>March</u></b><br>
$1.24/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>April</u></b><br>
$1.42/gal.</font>
</div>
</td>
<td width="13%" valign="top">
<p align="center"> </td>
<td width="36%">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>High (CA) $1.85<br>
Low (TN) $1.07</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>(1-01-02)</i>:</b></font></p>
</td>
<center>
<td width="50%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">36.5 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%"> </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>
</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 went 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%"> </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 got 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%"> </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%"> </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"> </p>
</td>
</b><center><b>
<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>
<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>
</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="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">141,757,000</font></td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">141,272,000</font></td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">141.354,000</font></td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">141,774,000</font></td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">141,350,000</font></td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,190,000</font></td>
</tr>
<tr>
<td width="48%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Number Unemployed</font></td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">6,402,000</font></td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">6,169,000</font></td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">6,422,000</font></td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">6,395,000</font></td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">6,957,000</font></td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">7,009,000</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">4.5%</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>
<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>
</tr>
<tr>
<td width="48%"> </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"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>November</u></b></font></td>
<td width="10%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>December</u></b></font></p>
</td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>January</b></u></font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>February</b></u></font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>March</b></u></font></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="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,290,000</font></p>
</td>
<td width="10%" align="right"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif">142,279,000</font></td>
<td width="10%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,314,000</font></p>
</td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">141,390,000</font></td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,211,000</font></td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,005,000</font></td>
</tr>
<tr>
<td width="48%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Number Unemployed</font></td>
<td width="10%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">7,741,000</font></p>
</td>
<td width="10%" align="right"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif">8,160,000</font></td>
<td width="10%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8,300,000</font></p>
</td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">7,900.000</font></td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">7,892,000</font></td>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">8,111,000</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">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.4%</font></p>
</td>
<td width="10%" align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif">5.7%</font></td>
<td width="10%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.8%</font></p>
</td>
<td width="10%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.8%</font></p>
</td>
<td width="10%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.5%</font></p>
</td>
<td width="10%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.7%</font></p>
</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 Federal Government
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>
<td width="15%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>3rd
Qtr.<br>
2001</b></u></font></td>
<td width="15%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>4th<br>
Qtr.<br>
2001</b></u></font></td>
</center>
</tr>
<tr>
<td width="15%"> </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>
<td width="15%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.5%</font></td>
<td width="15%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.8%</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="15%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1997</u></b></font></td>
<td width="15%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1998</u></b></font></td>
<td width="15%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1999</u></b></font></td>
<td width="15%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2000</u></b></font></td>
<td width="16%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2001</u></b></font></td>
</center>
</tr>
<tr>
<td width="25%"> </td>
<td width="15%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.5%</font></td>
<td width="15%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.6%</font></td>
<td width="15%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.7%</font></td>
<td width="15%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.7%</font></td>
<td width="16%" align="center" valign="top">
<p><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">3.6%</font>
</p>
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><i>men=2.6%,<br>
women=4.8%</i></font></p>
</td>
</tr>
</table>
</td>
</tr>
</table>
</body>
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