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<h2 class="MsoTitle" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif">Hiring More Employees?<span
style="mso-spacerun: yes"> </span><br>
Growth is Great, But Carries New Burden</font></h2>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">As your company grows in employee count you become more liable for
additional federal laws.<span style="mso-spacerun: yes"> </span>Although
to maximize your success and growth potential you will likely have to accept
those new liabilities, some consideration might be given to hiring that one
employee that takes you from 49 people to 50.<span style="mso-spacerun: yes">
</span>Can you get that 50<sup>th</sup> job accomplished with a little more
efficiency or productivity or equipment?<span style="mso-spacerun: yes"> </span>Or
should you just bite the bullet and hire as you need?</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Let�s take a look at some of those hiring levels that affect us
most.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">If you have one employee, you assume the mantle of employer and the
numerous responsibilities that all employers have.<span
style="mso-spacerun: yes"> </span>On a federal level you are required to
live up to the following terms:</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><u><b>One Employee</b></u><b>:</b></font></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l2 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Equal Pay
Act</font></p>
</li>
<li class="MsoNormal" style="mso-list:l2 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Immigration
Reform and Control Act (IRCA) (for work eligibility and documentation)</font></p>
</li>
<li class="MsoNormal" style="mso-list:l2 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Federal
Labor Standards Act (FLSA) (for minimum wage)</font></p>
</li>
<li class="MsoNormal" style="mso-list:l2 level1 lfo1;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Immigration
and Naturalization Act (INA)</font></p>
</li>
</ul>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><u><b>15 Employees</b></u><b>:</b></font></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l3 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">FLSA (for
all sections of the Act)</font></p>
</li>
<li class="MsoNormal" style="mso-list:l3 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Employee
Polygraph Protection Act</font></p>
</li>
<li class="MsoNormal" style="mso-list:l3 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">IRCA (for
all sections of the Act)</font></p>
</li>
<li class="MsoNormal" style="mso-list:l3 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Federal
income tax withholding</font></p>
</li>
<li class="MsoNormal" style="mso-list:l3 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Uniformed
Services Employment and Re-Employment Rights Act of 1994 (Veteran Rights)</font></p>
</li>
<li class="MsoNormal" style="mso-list:l3 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Federal
Insurance Contribution Act (FICA)</font></p>
</li>
<li class="MsoNormal" style="mso-list:l3 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">National
Labor Relations Act (NLRB)</font></p>
</li>
<li class="MsoNormal" style="mso-list:l3 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Consumer
Credit Protection Act</font></p>
</li>
<li class="MsoNormal" style="mso-list:l3 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Consolidated
Omnibus Budget Reconciliation Act (COBRA)</font></p>
</li>
<li class="MsoNormal" style="mso-list:l3 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Americans
with Disabilities Act (ADA)</font></p>
</li>
<li class="MsoNormal" style="mso-list:l3 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Title VII of
the Civil Rights Act</font></p>
</li>
<li class="MsoNormal" style="mso-list:l3 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Uniform
Guidelines for Employment Selection Procedures</font></p>
</li>
<li class="MsoNormal" style="mso-list:l3 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Employment
Retirement Income Security Act (ERISA)</font></p>
</li>
<li class="MsoNormal" style="mso-list:l3 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Occupational
Safety and Health Act (OSHA)</font></p>
</li>
<li class="MsoNormal" style="mso-list:l3 level1 lfo2;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Labor
Management Relations Act</font></p>
</li>
</ul>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><u><b>20 Employees</b></u><b>:</b></font></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l6 level1 lfo3;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Pregnancy
Discrimination Act</font></p>
</li>
<li class="MsoNormal" style="mso-list:l6 level1 lfo3;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Age
Discrimination in Employment Act</font></p>
</li>
<li class="MsoNormal" style="mso-list:l6 level1 lfo3;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Mental
Health Parity Act of 1996</font></p>
</li>
</ul>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><u><b>50 Employees</b></u><b>:</b></font></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l1 level1 lfo4;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Family and
Medical Leave Act (FMLA)</font></p>
</li>
<li class="MsoNormal" style="mso-list:l1 level1 lfo4;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Executive
Order 11246 � EEO-1 Report (if you also have a federal contract of $50,000
or more)</font></p>
</li>
</ul>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><u><b>100 Employees</b></u><b>:</b></font></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l5 level1 lfo5;tab-stops:list .5in">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Worker
Adjustment Retraining Notification Act (WARN)</font></p>
</li>
</ul>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><u>Privacy in Employment</u>.<span style="mso-spacerun:
yes"> </span>Although many employees believe that privacy laws protect
them at work, the privacy regulations were actually written for government
employees only.<span style="mso-spacerun: yes"> </span>Many employers have
adopted those government policies but the regulations are enforced only for
government employees.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Additional Notes:<span style="mso-spacerun: yes"> </span>Some
regulations state that if you achieve that employee count even once during the
year, you must comply with that regulation, others apply only when you are
operating at or over those numbers.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">These are only the most significant regulations affected by employee
count.<span style="mso-spacerun: yes"> </span>In addition, there may be
state or even county laws in your area that come into play (particularly in the
state of California and the District of Columbia).</font></p>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Bill Cook</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><i style="mso-bidi-font-style:normal">Human Resource Associates</i></font></p>
<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>My employees sometimes
want to work on holidays because they do not normally recognize that holiday
or just because they want to earn more money.<span
style="mso-spacerun: yes"> </span>Is there a premium pay requirement that
I must pay for hours worked on a holiday?</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>ANSWER:</b><span style="mso-spacerun: yes"> </span>No.<span
style="mso-spacerun: yes"> </span>Unless your employees are government federal,
state or county employees.<span style="mso-spacerun:
yes"> </span>As a private employer, you are not required to recognize
<u>any</u> holiday.<span style="mso-spacerun: yes"> </span>Nor are you
required to pay <u>any</u> premium for any holiday.<span
style="mso-spacerun: yes"> </span>If working that holiday brings the total
work hours for that work week to more than 40 hours, than 1 � times the normal
pay is required for all hours worked in excess of 40.<span
style="mso-spacerun: yes"> </span>Most U.S. employers, however, pay double
time for hours worked on holidays.</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: May 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>
<h3 style="margin-left:0in;text-indent:0in" align="center"><font face="Verdana, Arial, Helvetica, sans-serif">Why
fewer employers are offering retirement plans</font></h3>
<p class="MsoBodyTextIndent"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">In
a study by the Employment Benefit Research Institute (EBRI) it was reported
that the percentage of employers offering company paid retirement plans
continues to decrease, particularly in small companies.<span style="mso-spacerun: yes">
</span>(Currently <b>79%</b> in <i>medium to large</i> companies compared
to <b>46%</b> in <i>small</i> companies.)<span
style="mso-spacerun:
yes"> </span></font></p>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>19%</b>
said that employees do not respond well or show much interest in benefits,
particularly long term benefits.<span style="mso-spacerun: yes">
</span>They respond (higher productivity, improved morale and efficiency)
to wage increases much more.</font></p>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>18%</b>
said that revenue is just to unpredictable to commit to long term sponsoring
of retirement plans.</font></p>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>15%</b>
said that a large percentage of their employees are seasonal, part time
or high turnover.</font></p>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>12%</b>
said that the cost to set up and administer such programs was too high.</font></p>
<p class="MsoBodyTextIndent"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
report also showed that small companies with retirement plans tend to
employ older, more stable or better educated workers than do small companies
with no retirement plans.</font></p>
<p class="MsoBodyTextIndent"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Other
surveys are showing that as employees have working spouses with good benefit
plans that also cover them and 401(k) type savings plans, funded mostly
by the employees, are producing very large retirement packages, there
is less interest in employer funded, small package retirement plans.</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>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>
<td width="64"><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>
</tr>
<tr>
<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>
$14.69</font>
</td>
<td width="64">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>Apr.</u></b><br>
$14.72</font>
</td>
<td width="64"></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>
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">
<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="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>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">
<div align="center"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>National
Avg.<br>
<u>May</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) $2.29<br>
Low (GN) $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>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>
<td width="10%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>October</u></b></font></p>
</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">141,272,000</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>
<td width="10%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,290,000</font></p>
</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">6,169,000</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>
<td width="10%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">7,741,000</font></p>
</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">4.4%</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>
<td width="10%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.4%</font></p>
</td>
</tr>
<tr>
<td width="48%"> </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>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>April</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"><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>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,570,000</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 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>
<td width="10%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">8,594,000</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 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>
<td width="10%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">6.0%</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">1.9%</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>
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