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<p align="center"><img border="0" src="hronthejob.jpg" width="504" height="54"></p>
<h2 align="center"><font face="Verdana, Arial, Helvetica, sans-serif">ROLE OF
EMPLOYER IS IN THE EYES OF THE BEHOLDER</font></h2>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">As
business men and women we tend to see ourselves as entrepreneurs, as hard working
individuals taking risks, taking responsibility, carving revenue out of rock,
performing several different roles to do whatever must be done to keep it all
together and running. And we provide employment for other people.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">In
the eyes of the various government regulators, they see the employer more and
more these days as the provider of social services, as the major responsible,
stable source of money, benefits, social needs, and security. Regulators
see that passing legislation against employers can provide votes for politicians.
Employment regulations are now reaching the point where they cover non-employment
issues.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Employees�
view of employers depends heavily on the generation from which the employee
is viewing.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
World War II generation that is still in the workforce seems to view, according
to surveys, pay and benefits in a more appreciative light. They view the
pensions provided and steady income as great benefits in their life. They
generally have a greater respect for the employer and a greater fear of losing
their jobs.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">However,
as the WWII generation leaves the workforce in greater numbers, the current
generations emerge with a different view. Although they bring to the workplace
new ideas and methods, they also bring a new sense of �entitlement.� In
surveys, studies and research projects the results are showing that employees
are seeing the employer in a more parental, quasi-government role as a provider,
protector, source of social services, and a primary source of responsibility
in their lives. It is not unusual for human resource (HR) consultants
to receive phone calls from someone who says, �my employer fired me today.
Doesn�t he have to have the government�s permission to do that?� Needless
to say, you don�t need the government�s approval to terminate employment.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
point of all this is not to create a group grouse, but to lead to a recent report
by the Kiplinger Group in Washington, DC that is forecasting a new surge in
employee suits against employers from those who feel that entitlement.
Specifically the Kiplinger report showed the following:</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Employers
who are habitual offenders or procrastinators are the most vulnerable.
Firms that sit on employee complaints, seat of the pants types, no written policies,
no employee handbook, little or no documentation on employee performance and
particularly those who feel the government will understand if they claim they
were unaware of the regulations. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Employers
<u>least</u> likely to have trouble are those that make employees feel important
and involved.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>The
Americans with Disabilities Act (ADA)</u> now accounts for 20% of all cases.
As the courts continue to broaden the scope of what is covered under the term
�disability,� more employees will see this as cause for lawsuits. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Exempt
Vs Non-Exempt</u></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">A
very fast growing and expensive charge is now becoming quite regular.
Employees who have been employed as exempts (and who receive no overtime) are
claiming that they should have been paid overtime during their entire employment
term. Uncle Sam is finding that they have been mis-classified and should
have been non-exempt. Companies are being required to pay double back
wages plus penalties.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>The
Worker Adjustment and Retraining Notification Act (WARN)</u>, which requires
employers with more than 100 employees to notify their employees, as well as
local and federal authorities, if they are laying off more than 50 (or 33%,
whichever is greater) of their employees.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Age
Discrimination in Employment Act (ADEA)</u>. Millions of workers are now
turning 40. All layoffs, downsizing, etc., will be scrutinized to detect
a concentration on workers over 40. Recent rulings now allow employees
who sign severance agreements, wherein they agree not to sue in exchange for
higher severance payments, to keep the money and sue anyway.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Sexual
harassment</u>. More specifically employers who have policies that guarantee
an environment that is free of ALL forms of harassment of any kind are finding
that some employees view supervisory criticism, correction or warnings as harassment,
and then use the company�s own policy to sue them.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Temporary
and part-time employees</u>, who claim to be regular employees (and often are),
are suing for full benefits received by full-time employees.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Equal
Employment Opportunity (EEO)</u>. Changes in the Civil Rights Act now
clear the way for higher money damages. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>Retaliations
claims</u>. The act of an employer taking revenge for an employee complaint
is now identified as retaliation. This is now the fastest growing employee
lawsuit surpassing sexual discrimination/harassment charges.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">This
philosophy of employee versus employer began growing about 10 years ago and
is reaching epidemic proportions. Employees are not only suing more often
and for more things but they�re winning more cases than ever before (60% to
70% of all jury cases are now won by the plaintiff). Technical guilt is
no longer necessary. Evidence of any job bias is enough to win.
<u> Median</u> damage awards now top $200,000.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">What�s
the answer according to Kiplinger? Keep you ear tuned for employee complaints,
particularly on safety or discrimination issues. Respond quickly and fairly
and keep good records.</font></p>
<hr>
<p class="MsoNormal"><img border="0" src="q&a.jpg" width="106" height="41"></p>
<p class="MsoNormal"> </p>
<ol style="margin-top: 0in; margin-bottom: 0in" start="17" type="A">
<li class="MsoNormal">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><i>I�m considering
buying a small company that has 7 employees. Can I just hire them
all automatically or do I have to individually employ each?</i></font></p>
</li>
</ol>
<ol style="margin-top: 0in; margin-bottom: 0in" start="1" type="A">
<li class="MsoNormal">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Yes, you can
assume the ownership of a company and leave all employees intact.
However, if any of those employees (or past employees) has a pending lawsuit,
EEO case or employment claim against the former employer, you will inherit
all those obligations and often hidden or upcoming fines, penalties and
settlements. You can usually prevent that. You can instead purchase
all equipment, materials, supplies, records and clients. And specifically
indicate that you are not acquiring the employees nor any previous obligations
or responsibilities whether employee related or not. Then after the
sale you can hire any or all of those you want and grant them the seniority
or benefits previously earned in that job.</font></p>
</li>
</ol>
<p> </p>
<p class="MsoNormal"><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>
<p class="MsoNormal"> </p>
<hr>
<p class="MsoNormal"> </p>
<table border="0" width="76%" height="376">
<tr>
<td width="100%" height="370">
<h2 align="left"><b><u><font
face="Verdana, Arial, Helvetica, sans-serif">Hitchhiking on the Information
Highway</font></u></b></h2>
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"><b><font
size="4" color="#FF0000">Dateline: July 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>
<div style="border:none;border-bottom:solid windowtext 1.5pt;padding:0in 0in 1.0pt 0in">
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><u>I owe my soul
to the company store</u></font></h3>
<p class="MsoNormal" style="border: medium none; padding: 0in"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Master
card is now offering a new employment service to companies. Your
employees can be issued a credit card through the company. The
employee is allowed a credit limit equal to 2.5 % of his/her salary
and the payments are made through payroll deduction twice per month.</font></p>
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><u>If it feels
good, do it !</u></font></h3>
</div>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">A
recent Zogby poll for the National Association of Scholars says that 73%
of college seniors report that their college professors teach that there
is no difference between right and wrong ! According to the professors,
it�s all a matter of �individual values� and �cultural diversity�. : �Thou
shall not be judgmental against others actions and they shall not be Judgmental
against you� Is that what you spent all that college fund to have
taught to your child?</font></p>
<h3 class="MsoNormal"><b><u><font face="Verdana, Arial, Helvetica, sans-serif">Bad
performance of colleges causes loss of public donations.</font></u></b></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">3
philanthropic organizations, �The Heinz Endowments�, �The Grable
Foundation�, and �The Pittsburgh Foundation� have cut off all college
donations, withdrawing millions of dollars in charitable support.
They cited a declining standard of fiscal management and a breakdown in
governance. The schools decried the growing impact of this action on the
Pittsburgh school system. Problems included bad fiscal management,
public squabbling and student test results. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Related
polls have stated that for 3 years employers across the country are unsatisfied
with the quality of college applicants for employment. They cited
a lack of skills, unrealistic expectations and poor work attitudes and
habits. </font></p>
<p class="MsoNormal"> </p>
<h3 class="MsoNormal"><b><u><font face="Verdana, Arial, Helvetica, sans-serif">Quote
of the month</font></u></b><font face="Verdana, Arial, Helvetica, sans-serif">:</font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><i>�Culture
is not what you can or would do� Culture is what you would not do�</i></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>Alistaire
Cooke on the Charlie Rose Show</b></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
Hourly
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>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"><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"><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">
</td>
</tr>
<tr>
<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>
$14.67</font>
</td>
<td width="64">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>Apr.</u></b><br>
$14.69</font>
</td>
<td width="64">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><u><b>May</b></u><br>
$14.70</font>
</td>
<td width="64">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><u><b>June</b></u><br>
$14.76</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="13%" valign="top">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b><u>National Avg.<br>
August 15 2001</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 <br>
2001</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 2001</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<br>
2001</u></b><br>
$1.18/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>December 15<br>
2001</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<br>
2002</u></b><br>
$1.11/gal.</font>
</td>
<td width="13%" valign="top"> </td>
<td width="36%"> </td>
</tr>
<tr>
<td width="25%" valign="top"> </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 2002</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 15 2002</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 15 2002</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 15 <br>
2002</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>June 1<br>
2002</u></b><br>
$1.39/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>July 1<br>
2002</u></b><br>
$1.40/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 (HI) $1.99<br>
Low (GA) $1.13</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>
<tr>
<td width="32%"> </td>
<td width="68%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><i>Note:
Postal rate increase effective June 30th 2002</i> <b>1 oz.= .37</b></font></p>
</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="37%">
<tr>
<td width="63%">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b><u>Population:</u></b></font></p>
</td>
<center>
<td width="37%"> </td>
</center>
</tr>
<tr>
<td width="63%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>World</b></font></td>
<td width="37%">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">6 billion</font>
</td>
</tr>
<tr>
<td width="63%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>U.S.</b></font></td>
<td width="37%">
<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"><b> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">U.S.
Workforce</font></b></p>
</td>
</b>
<center>
<b>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>July
2001</b></u></font></td>
<td width="10%" align="center"><b><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>August 2001</u></font></b></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>September
2001</u></b></font></td>
<td width="10%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>October
2001</u></b></font></p>
</td>
<td width="10%" align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>November 2001</u></b></font></td>
<td width="10%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>December
2001</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">141,774,000</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>
<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>
</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">6,395,000</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>
<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>
</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"><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>
</tr>
<tr>
<td width="48%"> </td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>January
2002</b></u></font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>February
2002</b></u></font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>March
2002</b></u></font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>April
2002</b></u></font></td>
<td width="10%" align="center"><u><b> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">May</font></b></u><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b> 2002</b></u></font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>June 2002</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
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>
<td width="10%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,800,000</font></p>
</td>
<td width="10%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,476,000</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">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>
<td width="10%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8,351,000</font></p>
</td>
<td width="10%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8,424,000</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">
<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>
<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">5.9%</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 </b></font></p>
</td>
<center>
<td width="14%" align="center" bgcolor="#0000FF"><u><b> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1" color="#FFFFFF">
2000</font></b></u></td>
<td width="14%" align="center" bgcolor="#0000FF"><u><b> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1" color="#FFFFFF">
2001</font></b></u></td>
<td width="14%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1st Qtr.<br>
2002</u></b></font></td>
</center>
</tr>
<tr>
<td width="15%">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><i>OUTPUT
PER HOUR</i></font></p>
</td>
<td width="14%" align="center" bgcolor="#0000FF">
<p><font color="#FFFFFF"
face="Verdana, Arial, Helvetica, sans-serif" size="-1">3.3%</font></p>
</td>
<td width="14%" align="center" bgcolor="#0000FF">
<p><font color="#FFFFFF"
face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.9%</font></p>
</td>
<td width="14%" align="center">
<p><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">8.4%</font></p>
</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>
</html>