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<h2 align="center"><font face="Verdana, Arial, Helvetica, sans-serif">VACATIONS:<br>
The Trends And The Regulations Are Changing</font></h2>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif">Vacation
time again!<span style="mso-spacerun: yes">&nbsp; </span>That time when most
American workers choose to take that long extended coffee break.<span style="mso-spacerun: yes">&nbsp;
</span>We�ve taken a look across America to see what norms and trends we find.<span style="mso-spacerun: yes">&nbsp;
</span>Although not a complete list this is some of the more interesting items.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif">Companies
are finding that employees who do not take vacations ultimately face more stress
and health problems.<span style="mso-spacerun: yes">&nbsp; </span>Higher
productivity, efficiency and fresh ideas are more prevalent following vacations.<span style="mso-spacerun: yes">&nbsp;
</span>More companies are now allowing employees to use accumulated vacation
time during the first year of employment.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif">More
employers are allowing employees to �bankroll� vacations to a maximum of
125% - 150% before losing any.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif">Employers
are also allowing employees to donate part of their vacation time to another
employee who is sick and has used up their vacation and sick leave.<span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;
</span>Although employees generally want to donate their unused �sick� time
to another employee this has the <u style="text-underline:words">potential</u>
of really exploding benefit costs.<span style="mso-spacerun: yes">&nbsp; </span>It
also shifts the �charitable� act of the employee to the company as an
extended benefit that could require an equal allowance to other employees as
well.<span style="mso-spacerun: yes">&nbsp; </span>Check with your labor
attorney if you want to go that way. But donating accrued, unused vacation time
that might otherwise be lost seems to be working well.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif">No state
requires vacation nor does any state require the cashing in of vacation during
employment.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif">When a
company recognized holiday falls on a vacation day, then that day does not count
as a vacation day but as holiday. However, an employee who gets sick during a
vacation is not allowed to charge the day to sick leave, it�s still vacation.</font></p>
<hr width="75%">
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><b><u>Q &amp; A</u></b></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif">Question:</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><b><u>Q:</u></b>
I�m terminating an employee and another is resigning to go with him.<span style="mso-spacerun: yes">&nbsp;
</span>Am I required to pay either of them any accrued, unused vacation ?</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><b><u>A:</u></b>
The answer changes every year and depends on which state the employee works,. In
most states vacation time is considered a benefit and benefits are considered
wages. And the state will say that they are to be paid upon termination.<span style="mso-spacerun: yes">&nbsp;&nbsp;
</span>The following list reflects the answer as of the year 2000</font></p>
<table border="0" width="70%">
  <tr>
    <td width="100%">
      <h2 align="center"><b>Vacation Upon Termination?</b></h2>
      <table border="1" width="100%">
        <tr>
          <td width="50%">
            <table border="0" width="100%">
              <tr>
                <td width="19%" align="center" bgcolor="#C0C0C0">
                  <h3><b><u>State</u></b></h3>
                </td>
                <td width="20%" align="center" bgcolor="#C0C0C0">
                  <h3><b><u>Yes/No</u></b></h3>
                </td>
                <td width="61%" align="center" bgcolor="#C0C0C0">
                  <h3><b><u>Comments</u></b></h3>
                </td>
              </tr>
              <tr>
                <td width="19%" valign="top">AL</td>
                <td width="20%" valign="top">No</td>
                <td width="61%"><i>Unless company policy says &quot;yes&quot;.</i></td>
              </tr>
              <tr>
                <td width="19%">AK</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">AZ</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">AR</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">CA</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">CT</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">DE</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%" valign="top">DC</td>
                <td width="20%" valign="top">Yes</td>
                <td width="61%"><i>Unless written policy says &quot;no&quot;.</i></td>
              </tr>
              <tr>
                <td width="19%">FL</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">GA</td>
                <td width="20%">No</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%" valign="top">HI</td>
                <td width="20%" valign="top">No</td>
                <td width="61%"><i>Unless written policy says &quot;yes&quot;.</i></td>
              </tr>
              <tr>
                <td width="19%">ID</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">IL</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%" valign="top">IN</td>
                <td width="20%" valign="top">No</td>
                <td width="61%"><i>Written policy determines process.</i></td>
              </tr>
              <tr>
                <td width="19%">IA</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">KS</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">KY</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">LA</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">ME</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">MD</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">MA</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">MI</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">MN</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">MS</td>
                <td width="20%">No</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">MO</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">MT</td>
                <td width="20%">No</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">NE</td>
                <td width="20%">No</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">NV</td>
                <td width="20%">No</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">NH</td>
                <td width="20%">No</td>
                <td width="61%"></td>
              </tr>
              <tr>
                <td width="19%">NJ</td>
                <td width="20%">Yes</td>
                <td width="61%"></td>
              </tr>
            </table>
          </td>
          <td width="50%" valign="top">
            <table border="0" width="100%">
              <tr>
                <td width="6%" align="center" bgcolor="#C0C0C0">
                  <h3><b><u>State</u></b></h3>
                </td>
                <td width="16%" align="center" bgcolor="#C0C0C0">
                  <h3><b><u>Yes/No</u></b></h3>
                </td>
                <td width="78%" align="center" bgcolor="#C0C0C0">
                  <h3><b><u>Comments</u></b></h3>
                </td>
              </tr>
              <tr>
                <td width="20%" valign="top">NM</td>
                <td width="29%">No</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%">NY</td>
                <td width="29%">Yes</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%">NC</td>
                <td width="29%">Yes</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%">ND</td>
                <td width="29%">No</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%">OH</td>
                <td width="29%">Yes</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%">OK</td>
                <td width="29%">Yes</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%">OR</td>
                <td width="29%">Yes</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%">PA</td>
                <td width="29%">Yes</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%">RI</td>
                <td width="29%">Yes</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%">SC</td>
                <td width="29%">Yes</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%">SD</td>
                <td width="29%">No</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%">TN</td>
                <td width="29%">No</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%">TX</td>
                <td width="29%">Yes</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%">UT</td>
                <td width="29%">No</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%" valign="top">VT</td>
                <td width="29%" valign="top">No</td>
                <td width="51%">If written as policy.</td>
              </tr>
              <tr>
                <td width="20%" valign="top">WA</td>
                <td width="29%" valign="top">No</td>
                <td width="51%">If written as policy.</td>
              </tr>
              <tr>
                <td width="20%">WV</td>
                <td width="29%">Yes</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%">WI</td>
                <td width="29%">Yes</td>
                <td width="51%"></td>
              </tr>
              <tr>
                <td width="20%">WY</td>
                <td width="29%">Yes</td>
                <td width="51%"></td>
              </tr>
            </table>
            <h4><i>Note:<span style="mso-spacerun: yes">&nbsp; </span>The
            wording in some states is ambiguous.<span style="mso-spacerun: yes">&nbsp;
            </span>It is advisable to check with your labor attorney for your
            particular company.</i></h4>
          </td>
        </tr>
      </table>
    </td>
  </tr>
</table>
<hr width="75%">
<div align="center">
  <table border="0" width="101%" height="376">
    <tr>
      <td width="100%" height="370">
        <p align="left"><b><u><font size="4">Hitchhiking on the Information
        Highway</font></u></b></p>
        <p align="left"><b><font size="4" color="#FF0000">Dateline: June 2001</font></b></p>
        <table border="0" width="42%">
          <tr>
            <td width="73%">
              <p align="left"><b>Minimum Wage:</b></p>
            </td>
            <center>
            <td width="91%">$5.15/hr.</td>
            </center>
          </tr>
        </table>
        <table border="0" width="100%">
          <tr>
            <td width="26%" valign="top"><b>Average Income:</b></td>
            <td width="40%">
              <table border="0" width="100%">
                <tr>
                  <td width="100%">
                    <p align="center"><b>Hourly</b></td>
                </tr>
                <tr>
                  <td width="100%">
                    <table border="0" width="100%">
                      <tr>
                        <td width="50%">
                          <p align="center"><b><u>Jan.</u></b><br>
                          $14.02</td>
                        <td width="50%">
                          <p align="center"><b><u>Feb.</u></b><br>
                          $14.10</td>
                        <td width="50%">
                          <p align="center"><b><u>Mar.</u></b><br>
                          $14.17</td>
                        <td width="50%">
                          <p align="center"><u><b>Apr.</b></u><br>
                          $14.22</td>
                        <td width="50%">
                          <p align="center"><b><u>May</u></b><br>
                          14.26</td>
                      </tr>
                    </table>
                  </td>
                </tr>
              </table>
            </td>
            <td width="34%">
              <table border="0" width="100%" height="78">
                <tr>
                  <td width="100%" height="40">
                    <p align="center"><b><u>Family of<br>
                    Four</u></b></td>
                </tr>
                <tr>
                  <td width="100%" height="30">
                    <p align="center">$59,900 (annual)</td>
                </tr>
              </table>
            </td>
          </tr>
          <tr>
            <td width="26%" bgcolor="#C0C0C0"><b>Poverty Level:</b></td>
            <td width="40%" bgcolor="#C0C0C0">&nbsp;</td>
            <td width="34%" bgcolor="#C0C0C0">
              <p align="center">$17,650 (annual)</td>
          </tr>
          <tr>
            <td width="26%"></td>
            <td width="40%"></td>
            <td width="34%"></td>
          </tr>
        </table>
        <table border="0" width="58%" bgcolor="#C0C0C0">
          <tr>
            <td width="25%" valign="top"><b>Gas Prices:<br>
              </b><i>Regular</i></td>
            <td width="25%">
              <p align="center"><b>National Avg.<br>
              <u>June 15</u></b><br>
              $1.73/gal.</td>
            <td width="25%">
              <p align="center"><b>High<br>
              <u>Chicago Avg.</u></b><br>
              $2.02/gal.</td>
            <td width="25%">
              <p align="center"><b>Low<br>
              <u>Atlanta Avg.</u></b><br>
              $1.46/gal</td>
          </tr>
        </table>
        <table border="0" width="79%">
          <tr>
            <td width="50%">
              <p align="left"><b>IRS Mileage Allowance (1-01-01):</b></p>
            </td>
            <center>
            <td width="50%">34.5 cents per mile</td>
            </center>
          </tr>
        </table>
        <table border="0" width="60%" bgcolor="#C0C0C0">
          <tr>
            <td width="16%">
              <p align="left"><b>Postage:</b></p>
            </td>
            <center>
            <td width="27%">&nbsp;</td>
            <td width="12%">&nbsp;</td>
            <td width="58%"><i>Note: increase coming July 1st</i></td>
            </center>
          </tr>
          <tr>
            <td width="16%">1 oz.</td>
            <td width="27%">.34</td>
            <td width="12%">8 oz.</td>
            <td width="58%">1.81</td>
          </tr>
          <tr>
            <td width="16%">2 oz.</td>
            <td width="27%">.55</td>
            <td width="12%">
              <p align="left">9 oz.</p>
            </td>
            <center>
            <td width="58%">2.02</td>
            </center>
          </tr>
          <tr>
            <td width="16%">3 oz.</td>
            <td width="27%">.76</td>
            <td width="12%">10 oz.</td>
            <td width="58%">2.23</td>
          </tr>
          <tr>
            <td width="16%">4 oz.</td>
            <td width="27%">.97</td>
            <td width="12%">11 oz.</td>
            <td width="58%">2.44</td>
          </tr>
          <tr>
            <td width="16%">5 oz.</td>
            <td width="27%">1.18</td>
            <td width="12%">12 oz.</td>
            <td width="58%">2.65</td>
          </tr>
          <tr>
            <td width="16%">6 oz.</td>
            <td width="27%">1.39</td>
            <td width="12%">13 oz.</td>
            <td width="58%">2.86</td>
          </tr>
          <tr>
            <td width="16%">7 oz.</td>
            <td width="27%">1.60</td>
            <td width="12%"><i>Postcards</i></td>
            <td width="58%"><i>20 cents</i></td>
          </tr>
        </table>
        <table border="0" width="38%">
          <tr>
            <td width="100%"><b>Where your federal tax dollar goes in 2001:</b></td>
          </tr>
        </table>
        <table border="0" width="38%">
          <tr>
            <td width="61%">Social Security</td>
            <td width="39%">
              <p align="right">23%</td>
          </tr>
          <tr>
            <td width="61%">Discretionary</td>
            <td width="39%">
              <p align="right">19%</td>
          </tr>
          <tr>
            <td width="61%">Defense</td>
            <td width="39%">
              <p align="right">16%</td>
          </tr>
          <tr>
            <td width="61%">Medicare (over 65 years of age)</td>
            <td width="39%">
              <p align="right">13%</td>
          </tr>
          <tr>
            <td width="61%">Other</td>
            <td width="39%">
              <p align="right">11%</td>
          </tr>
          <tr>
            <td width="61%">Interest on National Debt</td>
            <td width="39%">
              <p align="right">11%</td>
          </tr>
          <tr>
            <td width="61%">Medicaid</td>
            <td width="39%">
              <p align="right">7%</td>
          </tr>
          <tr>
            <td width="61%"></td>
            <td width="39%">
              <p align="right"><b>100%</b></td>
          </tr>
        </table>
        <table border="0" width="38%" bgcolor="#C0C0C0">
          <tr>
            <td width="100%"><b>Where Uncle Sam gets his money in 2001:</b></td>
          </tr>
        </table>
        <table border="0" width="38%" bgcolor="#C0C0C0">
          <tr>
            <td width="61%">Individual income tax</td>
            <td width="39%">
              <p align="right">50%</td>
          </tr>
          <tr>
            <td width="61%">Payroll taxes</td>
            <td width="39%">
              <p align="right">32%</td>
          </tr>
          <tr>
            <td width="61%">Corporate taxes</td>
            <td width="39%">
              <p align="right">10%</td>
          </tr>
          <tr>
            <td width="61%">Other</td>
            <td width="39%">
              <p align="right">8%</td>
          </tr>
          <tr>
            <td width="61%">&nbsp;</td>
            <td width="39%">
              <p align="right"><b>100%</b></td>
          </tr>
        </table>
        <table border="0" width="31%">
          <tr>
            <td width="25%">
              <p align="left"><b><u>Population:</u></b></p>
            </td>
            <center>
            <td width="75%"></td>
            </center>
          </tr>
          <tr>
            <td width="25%"><b>World</b></td>
            <td width="75%">
              <p align="center">6 billion</td>
          </tr>
          <tr>
            <td width="25%"><b>U.S.</b></td>
            <td width="75%">
              <p align="center">282 million</td>
          </tr>
        </table>
        <table border="0" width="77%" bgcolor="#C0C0C0">
          <tr>
            <td width="48%">
              <p align="left">&nbsp;</p>
            </td>
            <center>
            <td width="28%" align="center"><b><u>Jan.</u></b></td>
            <td width="24%" align="center"><b><u>Feb.</u></b></td>
            <td width="24%" align="center"><b><u>Mar.</u></b></td>
            <td width="24%" align="center"><b><u>Apr.</u></b></td>
            <td width="24%" align="center"><b><u>May</u></b></td>
            </center>
          </tr>
          <tr>
            <td width="48%">U.S. Civilian Workforce</td>
            <td width="28%" align="center">141,955,000</td>
            <td width="24%" align="center">141,751,000</td>
            <td width="24%" align="center">141,868,000</td>
            <td width="24%" align="center">141,757,000</td>
            <td width="24%" align="center">141,272,000</td>
          </tr>
          <tr>
            <td width="48%">Number Unemployed</td>
            <td width="28%" align="center">5,950,000</td>
            <td width="24%" align="center">5,936,000</td>
            <td width="24%" align="center">6,088,000</td>
            <td width="24%" align="center">6,402,000</td>
            <td width="24%" align="center">6,169,000</td>
          </tr>
          <tr>
            <td width="48%">Unemployment Rate</td>
            <td width="28%" align="center">4.2%</td>
            <td width="24%" align="center">4.2%</td>
            <td width="24%" align="center">4.3%</td>
            <td width="24%" align="center">4.5%</td>
            <td width="24%" align="center">4.4%</td>
          </tr>
          <tr>
            <td width="48%">Number Placed in Jobs (net)</td>
            <td width="28%" align="center">224,000</td>
            <td width="24%" align="center">135,000</td>
            <td width="24%" align="center">&nbsp;</td>
            <td width="24%" align="center">&nbsp;</td>
            <td width="24%" align="center">&nbsp;</td>
          </tr>
        </table>
        <table border="0" width="77%" bgcolor="#C0C0C0">
          <tr>
            <td width="50%"><b>Average Cost of replacing one employee:</b></td>
            <td width="50%">$36,000</td>
          </tr>
        </table>
        <table border="0" width="86%">
          <tr>
            <td width="22%">
              <p align="left"><b>Productivity Rates (2000)</b></p>
            </td>
            <center>
            <td width="18%" align="center"><b><u>1st Qtr.</u></b></td>
            <td width="19%" align="center"><b><u>2nd Qtr.</u></b></td>
            <td width="20%" align="center"><b><u>3rd Qtr.</u></b></td>
            <td width="21%" align="center"><b><u>4th Qtr.</u></b></td>
            <td width="21%" align="center"><b><u>1st Qtr.<br>
              2001</u></b></td>
            </center>
          </tr>
          <tr>
            <td width="22%"></td>
            <td width="18%" align="center">2.1%</td>
            <td width="19%" align="center">2.6%</td>
            <td width="20%" align="center">3.0%</td>
            <td width="21%" align="center">2.2%</td>
            <td width="21%" align="center">2.1%</td>
          </tr>
        </table>
        <table border="0" width="72%" bgcolor="#C0C0C0">
          <tr>
            <td width="25%">
              <p align="left"><b>Absentee Rates (annualized)</b></p>
            </td>
            <center>
            <td width="25%" align="center"><b><u>1997</u></b></td>
            <td width="25%" align="center"><b><u>1998</u></b></td>
            <td width="25%" align="center"><b><u>1999</u></b></td>
            <td width="25%" align="center"><b><u>2000</u></b></td>
            </center>
          </tr>
          <tr>
            <td width="25%">&nbsp;</td>
            <td width="25%" align="center">1.5%</td>
            <td width="25%" align="center">1.6%</td>
            <td width="25%" align="center">1.7%</td>
            <td width="25%" align="center">1.7%</td>
          </tr>
        </table>
      </td>
    </tr>
  </table>
</div>

</body>

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Anon7 - 2021