ANNUAL SERVICES

Annually we provide the following services:

1. Determine each employee's eligibility for current year participation and each participant's current vested percentage in the Plan benefits.
     
2. Analyze employer contributions and forfeitures of cash and/or company stock, ascertain investment gains or losses, allocate each to participants' accounts and value each participant's account. Verify compliance with all current and applicable government regulations.
     
3. Where a purchase of company stock is involved, determine the cost basis of the stock purchased and each participant's share of the stock purchased. In the case of a leveraged transaction, record payments of principal and interest on the loan and determine the number of shares to be released during the current year.
     
4. Prepare an annual allocation report with complete year end accounting of the Plan allocations and listings of all employees on our data file.
     
5. Prepare an attractive Participation Statement which is individually computed for each participant's account. The Statement reflects beginning balances, the various transactions during the year, the ending balances in each account, with the current vested percentage and vested value. Any additional pertinent information can also be included.

We prepare all required reporting forms for the Plan, including:

1. All required Internal Revenue Forms and Department of Labor reports.
     
2. All other required reports to be distributed to participants and beneficiaries.