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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"> </span></h2>
<h2 class="MsoNormal" align="center" style="text-align:center"><b><font face="Verdana, Arial, Helvetica, sans-serif">RETALIATION
AGAINST EMPLOYEES</font></b></h2>
<h2 class="MsoNormal" align="center" style="text-align:center"><font face="Verdana, Arial, Helvetica, sans-serif"><b>It�s
a Whole New Arena for Employee Lawsuits</b></font></h2>
<h2 class="MsoNormal"> </h2>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">And
it�s growing! Five or 6 years ago, the concept of a company being sued
for retaliation against an employee for having filed an EEO (equal employment
opportunity) lawsuit was mostly unheard of. Most lawyers passed up the
prospect of using the law in termination cases either because they didn�t know
about it or felt it had little value. Well all that has certainly changed!</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">With
the current cutbacks and terminations of employees, the number of lawsuits and
EEOC (Equal Employment Opportunity Commission) claims are increasing as well.
Many of those lawsuits are now including retaliation in the suit. In many
cases losing the original lawsuit is followed by a successful retaliation claim.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">A
full 25% of all claims filed with EEOC now include retaliation claims.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
government has now issued an entire manual to agents just on handling retaliation
claims.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>What
Is Retaliation</u>?</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Fundamentally
it�s the act of revenge against an employee for having filed a discrimination
claim or exercised a basic civil right. Technically, retaliation occurs
with:</font></p>
<ol style="margin-top: 0in; margin-bottom: 0in" start="1" type="1">
<li class="MsoNormal">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">An employee�s
opposition to discrimination or participation in a protected activity</font></p>
</li>
<li class="MsoNormal">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The company�s
adverse action against the employee</font></p>
</li>
<li class="MsoNormal">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Evidence of
a related link between these two occurrences.</font></p>
</li>
</ol>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
protected activity could be the filing of a complaint, threatening to file a
complaint, opposing an illegal practice, or cooperating with a government investigation,
etc., if <u>that is covered in some kind of employment law</u>, such as a wage
hour complaint, an EEO complaint, or a violation of the Family and Medical Leave
Act (FMLA).</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u>What
Is An Adverse Action Against The Employee</u>?</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">It
could be that you terminated her after she filed a charge. Denying a promotion,
giving a pay cut, refusal to hire, denial of job benefits, a reprimand, a suspension,
etc., would also count. Although all of these actions are legal, if they
can be established to be retaliation for exercising a protected activity, you
may be guilty of retaliation.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Most
adverse actions that occur within one day to three months after an incident,
raises the question for a possible charge of retaliation. Appearances
are important.</font></p>
<p class="MsoNormal"> </p>
<p class="MsoNormal"> </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">Can I require
my employees to sign agreements that prevent them from going to work for
my competitors if they terminate?</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">The simplest
answer is no. You can�t require this of all employees. Those,
such as salespersons, estimators, certain professionals, etc., can be required
to sign. But they must gain some additional value by signing or it�s
not a contract ($100-$500 or some value). You can, in many cases,
prevent <u>those</u> people from using what proprietary knowledge they have
gained with you from exposing it or being employed by competitors in your
immediate competitive geographic area for a period of 6 months to a year.
You cannot prevent an employee form working in his/her field of expertise
for very long. Each case must be evaluated on a case-by-case basis.</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: October 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>Clocks Roll Back</u></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Don�t
forget to set your clocks back one hour on Sunday October 27 at 2:am (
remember, Spring ahead, Fall back). And don�t forget to let your
3<sup>rd</sup> shift workers off one hour earlier on the clock or you
may have to pay overtime for the extra hour.</font></p>
<h3 class="MsoNormal"><b><u><font face="Verdana, Arial, Helvetica, sans-serif">PAID
Family and Medical Leave (FMLA)</font></u></b></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Well,
as predicted, it has now come to pass. FMLA leave (normally 12 weeks of
unpaid leave) has now become PAID leave. California Governor Gray
Davis has just signed the legislation requiring California employers to
pay employees approximately 55% of their lost time that is charged to
FMLA. This effectively means that they could have to pay every employee
in the company for 6 weeks of full time pay for time off each year. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Add
this to vacations, holidays, sick pay, jury duty and personal days and
employers could have to provide for More than 60 days of pay for time
off in addition to another 60 days of time off with no pay. In some
states the FMLA time off is 16 weeks. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">In
the California law, a new tax is being levied to create a fund similar
to Unemployment Compensation or Social Security. Employees will
be paid from this fund.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Although
the employer may want to be generous and supportive to his employees,
the forecast is that politicians are going to continue to gain popularity
and votes by passing laws that require YOU to take on a social role of
family care giver. That 55% is going to grow. That 12 weeks
is going to expand. And already expanding is the list of things
that can now be charged off as FMLA leave. Originally intended as
a leave for pregnant mothers, it has now been expanded to cover Hemeroids
in men, the death of pet cats, visits to a child�s school, and attendance
at community or family social events.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Several
other states are now introducing similar laws. </font></p>
<h3 class="MsoNormal"><b><u>Washington State Increases Minimum Wage.</u></b></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">While
the federal Minimum Wage rate in now $5.15 per hour, individual
states have the authority to increase (but not decrease) that rate.
The state of Washington will increase it�s minimum wage rate to $7.01
per hour effective January 1, 2003. Youth aged 14 and 15 may be
paid 85% of that rate.</font></p>
<h3><u><font face="Verdana, Arial, Helvetica, sans-serif">Have You Filed
Your Form 5500 Yet ?</font></u></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">Benefit
Administrators are required to complete and file their ERISA �Form 5500�
annually. You can apply for an extension. The Department Of
Labor (DOL) has determined that there are a large number of companies
that have done neither. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">They
(DOL) have joined forces with the IRS to track down delinquent filers.
They intend to be reasonable in dealing with those that comply in the
next month or so. They will begin sending demand notices in December.</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">They
intend to issue penalties of up to $1100 per day for each report.
In 1999 DOL collected more than 8 Million dollars in delinquencies.</font></p>
<h3><font face="Verdana, Arial, Helvetica, sans-serif"><u>Live Longer, Work
Longer</u></font></h3>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">A
recent survey showed that almost 70% of all employees aged 45 to 74 intend
to continue working past retirement. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">75%
of them said it was because they didn�t have enough money to retire. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">56%
of them said they cannot otherwise afford health care. </font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">The
American Association of Retired Persons (AARP) has introduced it�s new
list entitled �Best Companies to work for past 50� Copies are available
by contacting AARP.</font></p>
<h3 class="MsoNormal"><b><u><font face="Verdana, Arial, Helvetica, sans-serif">Quotes
Of The Month:</font></u></b></h3>
<p class="MsoNormal"><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">�Never
confuse a single defeat with a final defeat</font></b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">�
</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
F. Scott Fitzgerald</font></p>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>�To open
a business is easy. To keep it open is very difficult�</b></font></p>
<p class="MsoNormal"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
Chinese Proverb</font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif"><b><font size="-1">�You
think life is fair? If life was fair Elvis would be alive and all those
impersonators would be dead�</font></b><font size="-1">
Johnny Carson</font></font></p>
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>� Old
age aint for sissies�</b></font></p>
<p class="MsoNormal"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">
Elizabeth Taylor</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="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
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="85"><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="85"><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="85">
<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="85">
<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="86">
<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="86">
<div align="center">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>Mar.</u></b><br>
$14.67</font>
</div>
</td>
</tr>
<tr>
<td width="85">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>Apr.</u></b><br>
$14.69</font>
</td>
<td width="85">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><u><b>May</b></u><br>
$14.70</font>
</td>
<td width="85">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><u><b>June</b></u><br>
$14.76</font>
</td>
<td width="85">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><u><b>July</b></u><br>
$14.80</font>
</td>
<td width="86">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><u><b>
August</b></u><br>
$14.84 </font>
</td>
<td width="86">
<p align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><u><b>
September</b></u><br>
$14.89 </font>
</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="99%">
<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="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1997</u></b></font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1998</u></b></font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>1999</u></b></font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>2000</u></b></font></p>
</td>
<td width="11%" 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="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8.55%</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8.39%</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">7.93%</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8.15%</font></p>
</td>
<td width="11%" 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="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8.58</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8.43</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8.11</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">7.47</font></p>
</td>
<td width="11%" 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="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">4.66</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">4.31</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">3.84</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.06</font></p>
</td>
<td width="11%" 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="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">3.71</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">3.53</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">3.88</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">3.62</font></p>
</td>
<td width="11%" 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="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.55</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.49</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.46</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.37</font></p>
</td>
<td width="11%" 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="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.48</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.48</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.47</font></p>
</td>
<td width="10%" height="25">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.47</font></p>
</td>
<td width="11%" 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="10%" height="25">
<p><u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.02</font></u></p>
</td>
<td width="10%" height="25">
<p><u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">1.16</font></u></p>
</td>
<td width="10%" height="25">
<p><u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.87</font></u></p>
</td>
<td width="10%" height="25">
<p><u><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">0.91</font></u></p>
</td>
<td width="11%" 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="10%" height="25">
<p><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">24.83%</font></b></p>
</td>
<td width="10%" height="25">
<p><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">23.40%</font></b></p>
</td>
<td width="10%" height="25">
<p><b><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">22.83%</font></b></p>
</td>
<td width="10%" height="25"></td>
<td width="11%" 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">30%
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="12%" 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="12%" valign="top">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>National Avg.<br>
<u>November<br>
2001</u></b><br>
$1.18/gal.</font>
</td>
<td width="12%" valign="top">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>National Avg.<br>
<u>December<br>
2001</u></b><br>
$1.09/gal.</font>
</td>
<td width="12%" valign="top">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>National Avg.<br>
<u>January<br>
2002</u></b><br>
$1.11/gal.</font>
</td>
<td width="12%" valign="top">
<p align="center"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>National Avg.<br>
<u>February 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 2002</u></b><br>
$1.24/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>April 2002</u></b><br>
$1.42/gal.</font>
</td>
<td width="13%"> </td>
</tr>
<tr>
<td width="12%" valign="top" style="border-top-style: solid; border-top-width: 1"> </td>
<td width="12%" valign="top">
<div align="center"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>National
Avg.<br>
<u>May<br>
2002</u></b><br>
$1.42/gal.</font> </div>
</td>
<td width="12%" valign="top">
<div align="center"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>National
Avg.<br>
<u>June<br>
2002</u></b><br>
$1.39/gal.</font> </div>
</td>
<td width="12%" valign="top">
<div align="center"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>National
Avg.<br>
<u>July<br>
2002</u></b><br>
$1.40/gal.</font> </div>
</td>
<td width="12%" valign="top">
<div align="center"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>National
Avg.<br>
<u>August<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">
<div align="center"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b>National
Avg.<br>
<u>October<br>
2002</u></b><br>
$1.43/gal.</font> </div>
</td>
<td width="13%">
<p align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1"><b>High (CA) $1.94<br>
Low (WA) $1.13</b></font>
</td>
</tr>
</table>
<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 <i>(1-01-02)</i>:</b></font></p>
</td>
<center>
<td width="63%" style="border-left-style: solid; border-left-width: 1">
<div align="left"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">36.5 cents per mile<br>
<i>Being changed to 36 cents effective 01/01/03</i></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"> </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="12%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>October
2001</u></b></font></p>
</td>
<td width="12%" align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif"><b><u>November 2001</u></b></font></td>
<td width="12%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1"><b><u>December
2001</u></b></font></p>
</td>
<td width="12%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>January
2002</b></u></font></td>
<td width="12%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>February
2002</b></u></font></td>
<td width="12%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>March
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="12%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,290,000</font></p>
</td>
<td width="12%" align="right"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif">142,279,000</font></td>
<td width="12%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,314,000</font></p>
</td>
<td width="12%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">141,390,000</font></td>
<td width="12%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,211,000</font></td>
<td width="12%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,005,000</font></td>
</tr>
<tr>
<td width="48%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Number Unemployed</font></td>
<td width="12%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">7,741,000</font></p>
</td>
<td width="12%" align="right"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif">8,160,000</font></td>
<td width="12%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8,300,000</font></p>
</td>
<td width="12%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">7,900.000</font></td>
<td width="12%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">7,892,000</font></td>
<td width="12%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">8,111,000</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 face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.4%</font></p>
</td>
<td width="12%" align="center"><font size="-1"
face="Verdana, Arial, Helvetica, sans-serif">5.7%</font></td>
<td width="12%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.8%</font></p>
</td>
<td width="12%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.8%</font></p>
</td>
<td width="12%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.5%</font></p>
</td>
<td width="12%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.7%</font></p>
</td>
</tr>
<tr>
<td width="48%"> </td>
<td width="12%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>April
2002</b></u></font></td>
<td width="12%" 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="12%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>June 2002</b></u></font></td>
<td width="12%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>July 2002</b></u></font></td>
<td width="12%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>August
2002</b></u></font></td>
<td width="12%" align="center"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1"><u><b>
September 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="12%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,570,000</font></td>
<td width="12%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,800,000</font></p>
</td>
<td width="12%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,476,000</font></p>
</td>
<td width="12%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,390,000</font></p>
</td>
<td width="12%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">142,616,000</font></p>
</td>
<td width="12%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">143,277,000</font></p>
</td>
</tr>
<tr>
<td width="48%"><font face="Verdana, Arial, Helvetica, sans-serif"
size="-1">Number Unemployed</font></td>
<td width="12%" align="right"><font
face="Verdana, Arial, Helvetica, sans-serif" size="-1">8,594,000</font></td>
<td width="12%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8,351,000</font></p>
</td>
<td width="12%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8,424,000</font></p>
</td>
<td width="12%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8,345,000</font></p>
</td>
<td width="12%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8,142,000</font></p>
</td>
<td width="12%" align="right">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">8,092,000</font></p>
</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 face="Verdana, Arial, Helvetica, sans-serif" size="-1">6.0%</font></p>
</td>
<td width="12%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.8%</font></p>
</td>
<td width="12%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.9%</font></p>
</td>
<td width="12%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.9%</font></p>
</td>
<td width="12%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.7%</font></p>
</td>
<td width="12%" align="center">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1">5.6%</font></p>
</td>
</tr>
</table>
<table border="0" width="99%" 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%" 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="15%" 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="15%" 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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