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<p align="center"><img border="0" src="hronthejob.jpg" width="504" height="54"></p>
<h2 class="MsoNormal" align="center"><span style="font-size: 16.0pt">
<font face="Verdana, Arial, Helvetica, sans-serif">OVERTIME LAWSUITS: THE NEW
STEALTH WEAPON !</font></span></h2>
<p class="MsoNormal"><span style="font-size: 16.0pt"> </span></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">In
a recent court case ( Murphy vs. Commonwealth Edison) an employee won his case
against the company based on his misclassification as an exempt employee.
As �exempt� he was not paid overtime for those hours worked over 40 in his workweek.
He claimed to be non-exempt and under the Federal Labor Standard Act ( FLSA)
he was entitled to overtime pay, <i>even though he supervised two or more people
!</i></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
court ruled against the employer, pointing out that the employee did not supervise
people in his own department or even in his own company, but instead gave orders
and directions to contractors performing work for the company. </font></p>
<p class="MsoBodyText"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Attorneys
from the �Midwest Employment Law Institute� who specialize in this area are
warning employers that the number of lawsuits has so grown as to surpass the
number of discrimination cases being filed. � It has become the employees
�Stealth Weapon�. They state that employers are blind on this issue of
exempt vs non-exempt and the lawsuits are coming in �under the radar� They warn
that how you pay an employee does not determine their exempt vs non-exempt status.
Their status is wholly determined by the kind of work they do. The work
must be 1) executive or 2) Administrative or 3) Professional
or 4) Outside Sales. And the amount of work they do cannot
exceed 20% being the same as the group they supervise. For the exact definition
of these categories see The �PERSONNEL NOTEBOOK� found on your association�s
website entitled �Who Gets paid Overtime In Your Company�</font></p>
<p class="MsoBodyText"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">As
an employer you need to assure the proper classification of all you employees
as penalties can be severe, such as double back wages, and the number of cases
is rapidly growing..</font></p>
<hr>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><img border="0" src="q&a.jpg" width="106" height="41"></font></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>Can I terminate
a crew employee who refused to do a job I assigned him because he felt that
it was something he was not very good at?</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.
And although you would normally use the Performance Improvement Program
(PIP) that issues a verbal, a written, and possibly a probationary period
to improve the employee�s performance, this refusal could be cause for immediate
termination. A non-exempt employee is being paid to surrender the
control of his/her time to your control. When it is established that
you have no longer have control over that time (insubordination), then the
employment bond is broken. </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: September 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><font face="Verdana, Arial, Helvetica, sans-serif"><u>EMPLOYEES NOT
USING COBRA</u></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">A
new survey by the Commonwealth Fund shows that only 23% of employees leaving
their job choose to exercise their rights, under the COBRA entitlement,
to continue their insurance benefit coverage at their own expense.
COBRA is the federal act that mandates that a terminated employee be allowed
to continue medical coverage at their own expense for 18 months by paying
both the employees and the employee�s premium (+ 2% administration fee).
The reason for the low use of this entitlement was the high cost of that
full premium.</font></p>
<h3 class="MsoNormal"><u>EMPLOYEES VALUE INFORMATION. COMPANIES RANK HIGH
ON DELIVERING IT. </u></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">A
Labor Day survey by SHRM, The Society for Human Resource Management, and
CPRF, the Council of Public Relations Firms, stated that 82% of employees
(and 95% of HR professionals) ranked employers as open and honest in employee
communications. Employees stated that a company�s reputation and
employees job performance is closely linked to open company communication.</font></p>
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><u>VETS � 100 REPORTS
DUE DATE EXTENDED</u></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Employers
who are required to submit the annual VETS-100 report have again been
granted an extension for filing. You must use the official form which
was changed this year to accommodate more categories of Veterans. The
final due date is now November 1<sup>st</sup>.</font></p>
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><u>LOUISIANA STOPS
THE RAMPAGE OF �LIVING WAGE RATES.</u></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">As
individual counties continue to enact �Living Wage� laws, which fundamentally
requires higher wages be paid to those more needy without regard to employee
experience or, performance, the State of Louisiana banned all such
entitlements throughout the state. While the Federal Minimum Wage
remains at $5.15 per hour, counties such as Montgomery County Maryland
have enacted �Living Wage laws� based on family size and income that can
raise a Minimum Wage worker�s rate to $11.50 per hour.</font></p>
<h3><u>AVERAGE WAGE INCREASE FOR 2002/2003</u></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
average increase in wages national for 2002 is projected to be 4.4%. (
To date the actual percentage is averaging 3.7%). The average increase
for 2003 is now projected to be 4.0%. The breakdown for 2003 is:</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
Hourly non-union 3.9%</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
Non-exempt salaried 4.0%</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
Exempt salaried 4.1%</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
Officers / Executives 4.3%</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Overall,
only 85% of employees will receive any increase at all. Employers
are emphasizing performance and merit as the triggers for increases. </font></p>
<h3 class="MsoNormal"><u><font face="Verdana, Arial, Helvetica, sans-serif">SCAM
ARTISTS SELLING YOU CHEAP INSURANCE</font></u><font face="Verdana, Arial, Helvetica, sans-serif">.</font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">THE
US. .Department Of Labor is issuing a scam warning to business owners.
A number of cases are being reported of phony companies offering cut-rate
premiums based on the story that they are exempt from state insurance
regulations. The companies later disappear when claims start piling up.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">You
can check out the validity of a health plan and / or file a complaint
by calling the Federal Pension Welfare Benefit Administration at
1-(866) 275-7922 or by contacting your State Insurance commission where
all health plans are required to register.</font></p>
<h3 class="MsoNormal"><span style="font-size: 14.0pt"><i><font face="Verdana, Arial, Helvetica, sans-serif"><u>QUOTE
OF THE MONTH:</u></font></i></span></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><i>�The
first step to getting the things you want out of life is this. Decide
what you want�</i></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Ben
Stein</font></p>
<p class="MsoNormal"> </p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><i>�The
second day of a diet is always easier than the first. By the second
day you�re off it�</i></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Jackie
Gleason</font></p>
<hr width="75%">
<table border="0" width="33%">
<tr>
<td width="64%" valign="top">
<div style="border-style: solid; border-width: 1; padding-left: 4; padding-right: 4; padding-top: 1; padding-bottom: 1">
<p align="left"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b>Minimum Wage:</b></font></p>
</div>
</td>
<center>
<td width="100%" valign="top"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif">$5.15/hr.</font></td>
</center>
</tr>
</table>
<table border="0" width="97%">
<tr>
<td width="13%" valign="middle" style="border-left-style: solid; border-left-width: 1; border-right-style: solid; border-right-width: 1; border-top-style: solid; border-top-width: 1"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>Average
Hourly
Income:</b></font></td>
<td width="55%" style="border-left-style: solid; border-left-width: 1">
<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 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">
<div 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> </div>
</td>
<td width="64">
<div 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> </div>
</td>
<td width="64">
<div align="center">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>Feb.</u></b><br>
$14.61</font>
</div>
</td>
<td width="64">
<p align="center">
</td>
</tr>
<tr>
<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">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><u><b>July</b></u><br>
$14.80</font>
</td>
<td width="64">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><u><b>
August</b></u><br>
$14.84 </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" style="border-left-style: solid; border-left-width: 1; border-right-style: solid; border-right-width: 1; border-bottom-style: solid; border-bottom-width: 1"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>Poverty
Level:</b></font></td>
<td width="55%" bgcolor="#C0C0C0" style="border-left-style: solid; border-left-width: 1"> </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>
<hr noshade color="#000000">
<table border="0" width="90%">
<tr>
<td width="100%" style="border-style: solid; border-width: 1">
<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="100%" 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="100%">
<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>
<hr noshade color="#000000">
</td>
</tr>
</table>
<table border="0" width="100%" bgcolor="#C0C0C0">
<tr>
<td width="25%" valign="top" style="border-style: solid; border-width: 1"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>Gas Prices:<br>
</b><i>Regular<br>
<br>
(National Averages)</i></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">
<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"> </td>
<td width="36%"> </td>
</tr>
<tr>
<td width="25%" valign="top" style="border-top-style: solid; border-top-width: 1"> </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 15<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 15<br>
2002</u></b><br>
$1.40/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>August 15<br>
2002</u></b><br>
$1.40/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>September<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) $1.14</b></font>
</td>
</tr>
</table>
<hr noshade color="#000000">
<b>
<table border="0" width="100%">
<tr>
<td width="32%" style="border-style: solid; border-width: 1">
<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="68%" style="border-left-style: solid; border-left-width: 1"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">36.5 cents per mile</font></td>
</center>
</tr>
</table>
<table border="0" width="100%" bgcolor="#C0C0C0">
<tr>
<td width="32%" style="border-style: solid; border-width: 1">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>Postage:</b></font></p>
</td>
<center>
<td width="68%" style="border-left-style: solid; border-left-width: 1"> </td>
</center>
</tr>
<tr>
<td width="32%" style="border-top-style: solid; border-top-width: 1"><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">.37</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">.23</font></td>
</tr>
</table>
</b>
<hr noshade color="#000000">
<b>
<table border="0" width="38%">
<tr>
<td width="100%" style="border-style: solid; border-width: 1"><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="99%">
<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>
<hr noshade color="#000000">
<table border="0" width="98%" bgcolor="#C0C0C0">
<tr>
<td width="100%" style="border-style: solid; border-width: 1"><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="98%" 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>
<hr noshade color="#000000">
<table border="0" width="98%">
<tr>
<td width="34%" style="border-style: solid; border-width: 1">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b><u>Population:</u></b></font></p>
</td>
<center>
<td width="82%" style="border-left-style: solid; border-left-width: 1"> </td>
</center>
</tr>
<tr>
<td width="34%" style="border-top-style: solid; border-top-width: 1"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>World</b></font></td>
<td width="82%">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">6 billion</font>
</td>
</tr>
<tr>
<td width="34%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>U.S.</b></font></td>
<td width="82%">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">282 million</font>
</td>
</tr>
</table>
</b>
<hr noshade color="#000000">
<table border="1" width="99%" bgcolor="#C0C0C0">
<tr> <b>
<td width="48%" style="border-style: solid; border-width: 1">
<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"><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>
<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>
</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">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>
<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>
</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">7,009,000</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>
<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>
</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">4.9%</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>
<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>
</tr>
<tr>
<td width="48%"> </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>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>July 2002</b></u></font></td>
<td width="10%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>August
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">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>
<td width="10%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,390,000</font></p>
</td>
<td width="10%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,616,000</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">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>
<td width="10%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8,345,000</font></p>
</td>
<td width="10%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8,142,000</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">5.7%</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>
<td width="10%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.9%</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="97%" 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>
<hr noshade color="#000000">
<table border="0" width="98%">
<tr>
<td width="15%" style="border-style: solid; border-width: 1">
<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" style="border-left-style: solid; border-left-width: 1">
<u><b>
<font face="Verdana, Arial, Helvetica, sans-serif" size="-1" color="#FFFFFF">
1999</font></b></u></td>
<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>
<td width="14%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2nd Qtr.<br>
2002</u></b></font></td>
</center>
</tr>
<tr>
<td width="15%" style="border-top-style: solid; border-top-width: 1">
<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 face="Verdana, Arial, Helvetica, sans-serif" size="-1" color="#FFFFFF">
2.4%</font></p>
</td>
<td width="14%" align="center" bgcolor="#0000FF">
<font face="Verdana, Arial, Helvetica, sans-serif" size="-1" color="#FFFFFF">
2.9%</font></td>
<td width="14%" align="center" bgcolor="#0000FF">
<p><font color="#FFFFFF"
face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.1%</font></p>
</td>
<td width="14%" align="center">
<p><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">8.6%</font></p>
</td>
<td width="14%" align="center">
<p><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.1%</font></p>
</td>
</tr>
</table>
<hr noshade color="#000000">
<table border="0" width="98%" bgcolor="#C0C0C0">
<tr>
<td width="25%" style="border-style: solid; border-width: 1">
<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" style="border-left-style: solid; border-left-width: 1"><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%" style="border-top-style: solid; border-top-width: 1">
<font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Men equal
approximately ⅓ of all absenteeism<br>
Women approximately ⅔</font></td>
<td width="15%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.0%</font></td>
<td width="15%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.6%</font></td>
<td width="15%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.4%</font></td>
<td width="15%" align="center" valign="top"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.9%</font></td>
<td width="16%" align="center" valign="top">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.1%</font></p>
</td>
</tr>
</table>
</td>
</tr>
</table>
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