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<h1 align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="6"><b>P 
  I P </b></font></h1>
<h3 class="MsoTitle" align="center"><span style="font-size: 12.0pt"><font face="Verdana, Arial, Helvetica, sans-serif">Performance 
  Improvement Program Is A New Name for an Old Practice</font></span></h3>
<p class="MsoNormal">&nbsp;</p>
<p class="MsoNormal"><span style="font-size: 12.0pt"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">We 
  often get a question from a client that goes something like this:&nbsp; �I want 
  to terminate one of my employees.&nbsp; What�s the process to do it legally?�&nbsp; 
  Usually it�s the wrong question.&nbsp; The right question should be, �I�m having 
  problems with one of my employees.&nbsp; How can I resolve that problem?�</font></span></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Most 
  of us are aware of the 3-step process known as �progressive discipline.�&nbsp; 
  In the minds of most supervisors it means laying the groundwork leading to termination.&nbsp; 
  It is sometimes referred to as one verbal, two written and out!&nbsp; In practice, 
  it starts with 1)&nbsp; A verbal warning, 2)&nbsp; A written warning, and 3)&nbsp; 
  A written probation, followed by termination.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">There 
  are many problems with the attitude or motivation behind that approach.&nbsp; 
  The main problem is that it starts with the presumption of terminating the employee.&nbsp;</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Today 
  this process is more generally known as a Performance Improvement Program (PIP).&nbsp; 
  Although the functions are almost identical, there is a world of difference.&nbsp; 
  First, a PIP starts with recognizing that a specific employee is having difficulty 
  performing their job.&nbsp; You, as the supervisor, must start with the approach 
  that you want to resolve that problem, not terminate the offender.&nbsp; You 
  have an investment in this employee, a real measurable dollar investment.&nbsp; 
  This is someone with whom you have chosen to work.&nbsp; If you can help him 
  or her make the adjustment, it will almost certainly be far more economical 
  than recruiting and training all over again and/or facing the potential lawsuit.&nbsp; 
  Now, the 3-step process:</font></p>
<p class="MsoNormal" style="text-indent: -.25in; margin-left: .25in"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><span style="font-size: 12.0pt">1.<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
  </span></span><b><span style="font-size: 12.0pt">Verbal.</span></b>&nbsp; Identify 
  clearly in your mind:&nbsp; A)&nbsp; What is he/she not doing that they should 
  be, and/or B)&nbsp; What is he/she doing that they should not be?, C)&nbsp; 
  What behavior problems must be addressed?</font></p>
<p class="MsoNormal" style="margin-left:.25in"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> 
  Be very clear in your mind and in your words what the problem is.&nbsp; It must 
  be job related.&nbsp; What needs to be done?&nbsp; Should he/she have known 
  this?&nbsp; If the employee needs to learn something, when and how can they 
  find it?&nbsp; Is this something this person can do?&nbsp; If, in this analysis, 
  it begins to look more like a personality conflict, or that you found someone 
  you want to bring in to the company and you need that spot, then reexamine the 
  whole issue.&nbsp; Those are the kinds of actions that can lead to misunderstandings, 
  bad employee relations and lawsuits.&nbsp; When you get to this point, you will 
  know what to say to the employee.&nbsp; Tell him/her what they need to do or 
  stop doing.&nbsp; Help him/her do so, if possible.&nbsp; Write in <u>your personal 
  notes</u> (not the employee�s personnel file) the date and content of that discussion.&nbsp; 
  Remember you <u>want</u> the employee to succeed, you <u>want</u> him/her to 
  do a good job.</font></p>
<p class="MsoNormal" style="text-indent: -.25in; margin-left: .25in"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><span style="font-size: 12.0pt">2.<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
  </span></span><b><span style="font-size: 12.0pt">Written.</span></b>&nbsp; If, 
  after a reasonable time, you see that the employee is not responding, you then 
  follow it up with a written notice.&nbsp; This is not intended to be a �strike 
  two� on the employee.&nbsp; It is a benign action bringing him/her to focus 
  on the problem.&nbsp; Yes, it increases the pressure but its primary purpose 
  is to improve the performance.&nbsp; However, you need to state, even if only 
  as a general disclaimer, that among the options to be considered if the PIP 
  is unsuccessful is termination of employment.</font></p>
<p class="MsoNormal" style="text-indent: -.25in; margin-left: .25in"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><span style="font-size: 12.0pt">3.<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
  </span></span><b><span style="font-size: 12.0pt">Probation.</span></b>&nbsp; 
  The last step is a written probation.&nbsp; This occurs in the event that little 
  or no improvement is evident.&nbsp; You write up a probation letter stating 
  the issue, indicating the date of the verbal notification, the date of the written 
  notice and the current indicator of the failure to date.&nbsp; The probation 
  should normally be for 30 days.&nbsp; It should call for a focused concentration 
  on the problem.&nbsp; State that, if at any time during this probation it becomes 
  evident that this process is fruitless, the probation will end and termination 
  will follow.&nbsp; You still want to encourage success.&nbsp; It�s a fine line, 
  but if it succeeds, you will have a valuable employee.&nbsp; If it fails, you 
  can take comfort in the fact that you truly tried to help this individual.&nbsp; 
  Further, if this leads to a discrimination charge or a court case, you can demonstrate 
  that the job was not being performed adequately and that the individual was 
  unable or unwilling to do so after documented opportunities.&nbsp; The key to 
  this is your motivation, your goal behind the actions.&nbsp; It should not be 
  3 steps to termination (progressive discipline) but success through communication 
  (Performance Improvement Program).&nbsp;</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">(For 
  examples of the notices, see �Terminating Employment, Part I.� under �<b>Personnel 
  Notebooks</b>� on this HR University site.) )</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><span style="font-size: 12.0pt">&nbsp;</span></font><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><span style="font-size: 12.0pt">&nbsp;</span></font></p>
<p class="MsoNormal" style="text-indent: -.25in; margin-left: .25in"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Q.<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp; 
  </span>One of my employees had an emergency injury and she and the company were 
  told by the emergency room doctor that she was okay to return to work.&nbsp; 
  The employee says it still hurts and wanted to go to her own doctor.&nbsp; After 
  three days she still has not been to her doctor.&nbsp; We have directed her 
  to return to work.&nbsp; Can�t we just terminate her?</font></p>
<p class="MsoNormal" style="text-indent: -.25in; margin-left: .25in"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">A.<span style="font:7.0pt &quot;Times New Roman&quot;">&nbsp;&nbsp;&nbsp;&nbsp; 
  </span>Yes.&nbsp; It would be best if your employee handbook (policy manual) 
  had a statement covering unexcused absences.&nbsp; If it does, follow it.&nbsp; 
  Otherwise she is on an extended absence and cannot produce an acceptable reason.&nbsp; 
  You can terminate her, but you should inform her immediately.</font></p>
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                    <blockquote> 
                      <blockquote> 
                        <blockquote>
                          <p> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Bill 
                            Cook<br>
                            </font><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Human 
                            Resource Associates</font></p>
                        </blockquote>
                      </blockquote>
                    </blockquote>
                  </blockquote>
                </blockquote>
              </blockquote>
            </blockquote>
          </blockquote>
        </blockquote>
      </blockquote>
    </blockquote>
  </blockquote>
</blockquote>
<hr>
<h2 style="margin-left:.75in" align="center">
<font face="Verdana" color="#008000">Have an employment question?</font></h2>
<h3 style="margin-left:.75in" align="center"><font face="Verdana">Send it to
<a href="mailto:[email protected]?subject=From HR On The Job">
[email protected]</a></font></h3>
<p style="margin-left:.75in" align="center"><b><font face="Verdana" size="2">
Please include Company Name and Association in your e-mail. Company 
identification will be kept confidential.</font></b></p>
<hr>
      <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: January 2005</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>
      <p>&nbsp;</p>
<table border="0" width="100%" height="67">
  <tr> 
    <td width="100%" height="370"> <span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"></font></span> 
      <h3 class="MsoNormal"><b><u><span style="font-size: 16.0pt"><font face="Verdana, Arial, Helvetica, sans-serif">I.D. 
        Theft In The Workplace.</font></span></u></b></h3>
      <p class="MsoNormal"><span style="font-size: 14.0pt"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Identity 
        theft is one of the fastest growing crimes in the U.S.&nbsp; Each year 
        millions of people learn only too late that their personal information 
        has been stolen and their lives will be in economic chaos for years.</font></span></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">New 
        studies now show that some of that information is being stolen in the 
        workplace.</font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">A 
        San Diego company was sued after an employee found a box of old personnel 
        records from a company they had just acquired.&nbsp; The employee used 
        those records to create 25 credit cards and purchased over $100,000 in 
        goods.</font></p>
      <p class="MsoBodyText2"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Here 
        are 6 key questions a company should ask itself in order to minimize this 
        risk:</font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>1. 
        Gathering Information</b></u></font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Do 
        you have a good need for this information?&nbsp; Are people seeing it 
        who should not?</font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>2. 
        Storage</b></u></font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">What 
        computer security has been placed around the system that is storing the 
        information?&nbsp; Is it handled as highly classified or does it have 
        common access?&nbsp; </font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>3. 
        Access</b></u></font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Are 
        passwords and general access available only to limited staff?&nbsp; Are 
        files with personal information secure with key access only to specific 
        people?</font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>4. 
        Disposal</b></u></font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Is 
        your dumpster a treasure chest for thieves?&nbsp; Are electronic/paper 
        documents and databases rendered unreadable prior to disposal?</font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>5. 
        Distribution</b></u></font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Do 
        you publicly display, use or exchange personal information in your workplace?&nbsp; 
        This includes employee membership cards, work schedules, time cards, special 
        permits, licenses or computer access codes?&nbsp; Are personnel trained 
        in the proper procedures regarding information disclosure?</font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>6. 
        Personnel</b></u></font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Have 
        you conducted background checks an all employees who have access to identifying 
        information?&nbsp; This might include mailroom staff, cleaning crews, 
        temp workers and computer repair people,</font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">This 
        issue is growing to the point where it is expected that there may be more 
        law suits and government regulations on the horizon.</font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"></font></p>
      <h3 class="MsoNormal"><b><u><span style="font-size: 16.0pt"><font face="Verdana, Arial, Helvetica, sans-serif">California 
        Determines �Extra Hour Of Pay� Is Not Taxable.</font></span></u></b></h3>
      <p class="MsoNormal"><span style="font-size: 14.0pt"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">In 
        2004 California offered a reward to employees who reported wage and hour 
        violations to the state.&nbsp; The reward was an extra hour of pay (to 
        be paid by the employer).&nbsp; As this extra hour was added to the paycheck 
        as wages, employers applied deductible taxes to that amount.&nbsp; On 
        December 20, 2004 the regulations were amended to classify that extra 
        hour, not as �wages�, but as a �penalty� against the employer.&nbsp; As 
        a result taxes will no longer be deducted from that �penalty�.</font></span></p>
      <p class="MsoNormal"><b><u> </u></b></p>
      <h3 class="MsoNormal"><b><u><span style="font-size: 16.0pt"><font face="Verdana, Arial, Helvetica, sans-serif">Health 
        Benefit News</font></span></u></b></h3>
      <p class="MsoNormal"><span style="font-size: 14.0pt"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Do 
        you sometimes wonder just which benefits employees want?&nbsp; When employees 
        were asked in a nationwide poll, how they want their company to spend 
        their compensation/benefit dollars, the overwhelming response was �wages�.&nbsp; 
        However, when a list of benefits (including wages) was presented in surveys, 
        employees nationwide chose �paid time off� over wages.&nbsp; That�s why 
        so much new legislation is aimed at paid time off the job.</font></span></p>
      <p class="MsoBodyText2">&nbsp;</p>
      <h3 class="MsoBodyText2"><b><u><span style="font-size: 16.0pt"><font face="Verdana, Arial, Helvetica, sans-serif">Where�s 
        My Paycheck?</font></span></u></b></h3>
      <p class="MsoBodyText2"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">A 
        recent survey by CCH Inc, a compensation consulting company, measured 
        the use of Direct Deposit as a means of issuing paychecks.&nbsp; </font></p>
      <p class="MsoBodyText2"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The 
        participants reported that in over 75% of all the companies that responded, 
        at least 50% of their employees used Direct Deposit.</font></p>
      <p class="MsoBodyText2">&nbsp;</p>
      <h2><font face="Verdana, Arial, Helvetica, sans-serif"><b><u>Quotations 
        Of The Month</u></b></font></h2>
      <p class="MsoNormal"><span style="font-size: 14.0pt"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">�Very 
        few people in the world can be relied upon to work without praise or recognition�</font></span></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> 
        <i>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Varindra Vitachi</i></font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">�I 
        have never let my schooling interfere with my education�</font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> 
        <i>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
        Mark Twain</i></font></p>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">�Time 
        is the stuff that life is made of�</font></p>
      <blockquote> 
        <blockquote> 
          <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> <i>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
            Benjamin Frankiln</i></font></p>
        </blockquote>
      </blockquote>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">�Work 
        expands to fill the time available for its completion�</font></p>
      <blockquote> 
        <blockquote> 
          <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> <i>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C. 
            Northcote Parkinson</i></font></p>
        </blockquote>
      </blockquote>
      <p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">�I 
        think a man who wears an earring could be a good husband.&nbsp; He�s bought 
        jewelry and experienced pain�</font></p>
      <blockquote> 
        <blockquote>
          <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><i>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Rita 
            Rudner</i></font><![if !mso]><![endif]> <![if !mso]><![endif]> &nbsp;<span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> 
            <hr width="75%">
            </font></span></p>
        </blockquote>
      </blockquote>
      <span style="text-decoration: none"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> 
      <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="99%">
        <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 
            Income:</b></font></td>
          <td width="67%" style="border-left-style: solid; border-left-width: 1"> 
            <table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="AutoNumber4" height="76">
              <tr> 
                <td width="100%" height="76"> 
                  <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="AutoNumber5">
                    <tr> 
                      <td width="50%" align="center"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Hourly</font></b></td>
                      <td width="50%" align="center"><b><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">Weekly</font></b></td>
                    </tr>
                  </table>
                  <table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="AutoNumber6" height="50">
                    <tr> 
                      <td width="25%" height="50"> 
                        <p align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u> 
                          December 2003</u><br>
                          $15.48</font> 
                      </td>
                      <td width="25%" height="50"> 
                        <p align="center"><u> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> 
                          December</font></u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u> 
                          2004<br>
                          </u>$15.89</font>
                      </td>
                      <td width="25%" height="50"> 
                        <p align="center"> <span style="text-decoration: none"><u> 
                          <font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> 
                          December</font></u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u> 
                          2003</u><br>
                          </font></span> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> 
                          $520.13</font>
                      </td>
                      <td width="25%" height="50"> 
                        <p align="center"><u> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> 
                          December 2004</font></u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><br>
                          </u>$535.39</font> 
                      </td>
                    </tr>
                  </table>
                </td>
              </tr>
            </table>
          </td>
          <td width="20%" bgcolor="#C0C0C0"> 
            <table border="0" width="99%" height="96">
              <tr> 
                <td width="100%" height="40" colspan="2"> 
                  <h3 align="center"><span style="text-decoration: none"><font
            face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>Federal<br>
                    Poverty Level:</b></font></span></h3>
                </td>
              </tr>
              <tr> 
                <td width="50%" height="48"> 
                  <p align="center"><b><u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">One 
                    (1) Person<br>
                    </font></u></b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">$8,980</font> 
                </td>
                <td width="50%" height="48"> 
                  <p align="center"><u><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Family 
                    of Four</font></b></u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><br>
                    $18,400</font> 
                </td>
              </tr>
            </table>
          </td>
        </tr>
      </table>
      <hr noshade color="#000000">
      <hr noshade color="#000000">
      <b> 
      <table border="0" width="100%">
        <tr> 
          <td width="37%" style="border-style: solid; border-width: 1"> 
            <p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
            size="-1"><b>IRS Mileage Allowance :</b></font></p>
          </td>
          <center>
            <td width="63%" style="border-left-style: solid; border-left-width: 1"> 
              <div align="left"><font size="-1"><b>37.5</b> </font><font face="Verdana, Arial, Helvetica, sans-serif"
            size="-1">cents per mile<br>
                &nbsp;</font></div>
            </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">&nbsp;</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> 
      <p> 
      <table border="0" width="38%" bgcolor="#FFFFFF" style="border-collapse: collapse" bordercolor="#111111" cellpadding="0" cellspacing="0">
        <tr> </tr>
      </table>
      <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">&nbsp;</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">6.3 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">292.3 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>
            <td width="12%" align="center"><font face="Verdana, Arial, Helvetica, sans-serif"><b><u><font size="-1"> 
              December 2003</font></u></b></font></td>
            <b> 
            <td width="12%" align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b> 
              December 2004 </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="12%" align="center"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">146,808,000</font></td>
          <td width="12%" align="center"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">148,203,000</font></td>
        </tr>
        <tr> 
          <td width="48%"><font size="-1">Number Employed</font></td>
          <td width="12%" align="center"> <font size="-1" face="Verdana, Arial, Helvetica, sans-serif">138,409,000</font></td>
          <td width="12%" align="center"> <font size="-1" face="Verdana, Arial, Helvetica, sans-serif"> 
            140,156,000</font></td>
        </tr>
        <tr> 
          <td width="48%"><font face="Verdana, Arial, Helvetica, sans-serif"
            size="-1">Number Unemployed</font></td>
          <td width="12%" align="center"> <font size="-1">8,399,000</font></td>
          <td width="12%" align="center"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1"> 
            8,047,000</font></td>
        </tr>
        <tr> 
          <td width="48%"><font face="Verdana, Arial, Helvetica, sans-serif"
            size="-1">Unemployment Rate</font></td>
          <td width="12%" align="center"> 
            <p><font size="-1">5.7</font><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">%</font></p>
          </td>
          <td width="12%" align="center"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.4%</font></p>
          </td>
        </tr>
      </table>
      <hr noshade color="#000000">
      <table border="0" width="98%" bgcolor="#FFFFFF" style="border-collapse: collapse" bordercolor="#111111" cellpadding="0" cellspacing="0" height="96">
        <tr> 
          <td width="25%" style="border-style: solid; border-width: 1" height="48"> 
            <p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
            size="-1"><b>Absentee Rates (annualized)</b></font></p>
          </td>
          <center>
            <td width="10%" align="center" valign="top" style="border-left-style: solid; border-left-width: 1" height="48"><font
            face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1997</u></b></font></td>
            <td width="10%" align="center" valign="top" height="48"><font
            face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1998</u></b></font></td>
            <td width="11%" align="center" valign="top" height="48"><font
            face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1999</u></b></font></td>
            <td width="11%" align="center" valign="top" height="48"><font
            face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2000</u></b></font></td>
            <td width="11%" align="center" valign="top" height="48"><font
            face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2001</u></b></font></td>
            <td width="11%" align="center" valign="top" height="48"><font
            face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2002</u></b></font></td>
            <td width="11%" align="center" valign="top" height="48"><font
            face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>3rd Quarter<br>
              2003</u></b></font></td>
          </center>
        </tr>
        <tr> 
          <td width="25%" style="border-top-style: solid; border-top-width: 1" height="48"> 
            <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Men equal 
            approximately 1/3 of all absenteeism<br>
            Women approximately 2/3</font></td>
          <td width="10%" align="center" valign="top" height="48"><font
            face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.0%</font></td>
          <td width="10%" align="center" valign="top" height="48"><font
            face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.6%</font></td>
          <td width="11%" align="center" valign="top" height="48"><font
            face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.4%</font></td>
          <td width="11%" align="center" valign="top" height="48"><font
            face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.9%</font></td>
          <td width="11%" align="center" valign="top" height="48"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.1%</font></p>
          </td>
          <td width="11%" align="center" valign="top" height="48"> 
            <p><font size="-1">3.6</font><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">%</font></p>
          </td>
          <td width="11%" align="center" valign="top" height="48"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.9%</font></p>
          </td>
        </tr>
      </table>
      <hr noshade color="#000000">
      <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="AutoNumber3" bgcolor="#C0C0C0">
        <tr> 
          <td width="100%"> 
            <h4><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif">PRODUCTIVITY 
              OF THE AMERICAN WORKFORCE</font></b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
              (The amount of goods produced, divided by the number of work hours 
              it took to produce it)</font></h4>
          </td>
        </tr>
      </table>
      <p> 
      <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="AutoNumber2" bgcolor="#C0C0C0">
        <tr> 
          <td width="32%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1992</b></font></p>
          </td>
          <td width="68%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">3.7%</font></p>
          </td>
        </tr>
        <tr> 
          <td width="32%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1993</b></font></p>
          </td>
          <td width="68%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.5%</font></p>
          </td>
        </tr>
        <tr> 
          <td width="32%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1994</b></font></p>
          </td>
          <td width="68%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.3%</font></p>
          </td>
        </tr>
        <tr> 
          <td width="32%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1995</b></font></p>
          </td>
          <td width="68%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.9%</font></p>
          </td>
        </tr>
        <tr> 
          <td width="32%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1996</b></font></p>
          </td>
          <td width="68%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.5%</font></p>
          </td>
        </tr>
        <tr> 
          <td width="32%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1997</b></font></p>
          </td>
          <td width="68%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.0%</font></p>
          </td>
        </tr>
        <tr> 
          <td width="32%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1998</b></font></p>
          </td>
          <td width="68%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.6%</font></p>
          </td>
        </tr>
        <tr> 
          <td width="32%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>1999</b></font></p>
          </td>
          <td width="68%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.4%</font></p>
          </td>
        </tr>
        <tr> 
          <td width="32%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>2000</b></font></p>
          </td>
          <td width="68%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">2.9%</font></p>
          </td>
        </tr>
        <tr> 
          <td width="32%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>2001</b></font></p>
          </td>
          <td width="68%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.1%</font></p>
          </td>
        </tr>
        <tr> 
          <td width="32%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>2002</b></font></p>
          </td>
          <td width="68%"> 
            <p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">4.7%</font></p>
          </td>
        </tr>
        <tr> 
          <td width="32%"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>2003</b></font></td>
          <td width="68%"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">4.5%</font></td>
        </tr>
        <tr> 
          <td width="32%"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif"><b>1st 
            Quarter 2004</b></font></td>
          <td width="68%"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">UP 
            3.8% Increase</font></td>
        </tr>
        <tr> 
          <td width="32%"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif"><b> 
            2nd Quarter 2004</b></font></td>
          <td width="68%"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">UP 
            2.5% Increase</font></td>
        </tr>
        <tr> 
          <td width="32%"><font size="-1"><b>3r</b></font><font size="-1" face="Verdana, Arial, Helvetica, sans-serif"><b>d 
            Quarter 2004</b></font></td>
          <td width="68%"><font size="-1" face="Verdana, Arial, Helvetica, sans-serif">UP 
            1.9% Increase</font></td>
        </tr>
        <tr> 
          <td width="32%">&nbsp;</td>
          <td width="68%">&nbsp;</td>
        </tr>
      </table>
      </font></span> 
      <h3 align="center">&nbsp;</h3>
    </td>
  </tr>
  <tr>
    <td width="100%" height="61">&nbsp;</td>
  </tr>
</table>

<p><font face="Verdana" size="2">� 2004 William J. Cook</font></p>

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Anon7 - 2021