Service Agreement - ACCOUNTABILITIES, - 5-18-2010 by ACBT-Agreements


									                                                                                                     Exhibit 10.1
                                     CLIENT SERVICE AGREEMENT

        This Client Service Agreement is entered into by and between the Parties Noted  below: 

TSE-PEO                                                   CLIENT:  Accountabilities Inc.
160 Broadway, Suite 1200                                             
New York, N.Y. 10038                                               128 East Katelle Ave Suite 3 26
Telephone: 212-519-0160                                              
Payroll Dept: 212-791-2275                                         Orange, CA 92857

1)        The Parties agree to be bound by the attached Terms and Conditions, The attached Terms and
          Conditions are an integral part of this Client Service Agreement.

2)        The Effective Date of the Client Service Agreement is: January 9, 2006

3)        The Initial Term of this agreement shall be for one (1) year.

4)        Client’s payment (See Schedule B)

5)        Client shall pay an initial set up charge of $0.00   per employee.

6)        Client shall pay a sign up fee for all assigned employees added after initial sign up of $0.00 per

7)        The persons signing below have actual authority to enter into this Agreement on behalf of the indicated

8)        TSE-PEO may after or amend the Terms and Conditions on giving Client thirty (30) days written

9)        This Agreement requires the submission of all disputes to binding arbitration.  This agreement requires
          Client to indemnify TSE-PEO in certain instances.

10)        Both parties must sign this Agreement for it to be binding as prescribed by law.
                                                            CLIENT: Accountabilities Inc.
                                                            By:                       /s/ Allan Hartley
By:                 /s/ John P. Messina SR                                    
                      (Authorized Officer)                                          ALLAN HARTLEY
                                                                                        (Print Name)
                      John P. Messina SR                                     
                          (Print Name)                      Title:                      PRESIDENT
Title:        E.V.P                                                          
                                                            Date Signed:                       11/26/07
Date Signed:                        8/1/06                                    
                                                            Initial Here:      
[***] The portions of this document marked with three asterisks represent confidential portions omitted and filed
separately with the Securities and Exchange Commission.
                                         TERMS AND CONDITIONS
1.)   Agreement & Services
      a) These Terms and Conditions apply to and govern the Client Service Agreement entered into
             between Accountabilities and TSE-PEO ("Tri-State"). This Agreement between Accountabilities and
             TSE-PEO shall be effective as of the date specified in the Client Service Agreement executed by
             Accountabilities and TSE-PEO.
      b) Any reference to "this Agreement" includes the terms of the Client Service Agreement executed by
             the parties, as well as these Terms and Conditions. The Client Service Agreement is an integral part
             of these Terms & Conditions.
2.)   Definition of Services
      TSE-PEO and Accountabilities agree to jointly employ certain employees ("Assigned Employees").
      Accountabilities and TSE-PEO agree to undertake employer responsibilities as allocated by this
      Agreement. TSE-PEO agrees to provide Accountabilities with related services identified in this Agreement.
      TSE-PEO may, but is not required to, provide additional consulting services to Accountabilities. Such
      services will be provided only if the parties agree separately in writing.
3.   Term
      This Agreement shall remain in force for the Initial Term specified in the Client Service Agreement.
      Following the Initial Term, this Agreement shall automatically renew for successive one-year terms.
      Following the Initial Term, either party may terminate this Agreement at any time for any reason by giving
      thirty (30) days written notice to the other party. Either parry may terminate this Agreement immediately on
      giving written notice to the other upon any material breach by the other party.
4.   Assigned Employees
      a) The initial group of Assigned Employees is detailed on the attached Schedule A. By separate written
             agreement and with the specific consent of TSE-PEO, the parties may add additional Assigned
             Employees, reassign or remove Assigned Employees, or modify positions, benefits and pay rates for
             Assigned Employees. TSE-PEO does not guarantee or represent that it will be able to fill all
             employee needs of Accountabilities.
      b) Accountabilities shall not request the removal; discipline or other treatment of an Assigned Employee
             based on any grounds, which are unlawful under local, state or federal law. In dealing with the
             Assigned Employees, Accountabilities shall fully comply with all local, state or federal law relating to
             equal employment opportunity and nondiscrimination in employment. TSE-PEO shall not be
             responsible for any action taken by Accountabilities with respect to the Assigned Employees, unless
             Accountabilities secures prior written authorization from TSE-PEO’s corporate office for such
      c) Accountabilities shall, on TSE-PEO’s request: make available same or fully equivalent employment
             opportunities to any Assigned Employee eligible for reinstatement following leave under the Family &
             Medical Leave Act or any comparable law; provide reasonable accommodation under the ADA or
             any comparable law. Accountabilities shall bear the sole cost of providing leave, job reinstatement or
             a reasonable accommodation.
      d) Accountabilities shall give TSE-PEO not less than seventy-(70) days advance written notice of- (a)
             any temporary or permanent shutdown of any facility, site of employment or employment unit; or (b)
             any reduction in force resulting in the layoff of one-third or more of the persons (counting
             Accountabilities employees, Assigned Employees or both) working at any single facility, site of
             employment or employment unit of Accountabilities.
      e) Accountabilities shall comply with all provisions of this Article 4 without regard to whether
             Accountabilities or the Assigned Employees would be subject to the indicated laws in the absence of
             this Agreement.
             Accountabilities Inc.               Initial Here:                        
[***] The portions of this document marked with three asterisks represent confidential portions omitted and filed
separately with the Securities and Exchange Commission.
5.)   Payroll
      During the term of this Agreement, TSE-PEO shall be responsible for payment of wages or other
      compensation to the Assigned Employees while assigned to Accountabilities.
6.) Worker’s Compensation
      TSE-PEO shall maintain a policy of workers’  compensation insurance intended to cover the Assigned
      Employees. Such insurance shall meet the minimum requirements applicable in the State in which the
      Assigned Employees will be working, as well as a minimum of $1MM per occurrence of Employer’s
      Liability Coverage.
      a) TSE-PEO shall, at Accountabilities request, provide evidence of the existence of such coverage (i.e.,
             Certificate of Insurance), within 24 hours under most circumstances. In addition, should
             Accountabilities require an endorsement to the policy to comply with the stipulations of a contract
             agreement, TSE-PEO will endeavor to obtain this endorsement in a timely manner.
      b) TSE-PEO is responsible for the processing of all workers’  compensation claims submitted by
             Accountabilities personnel, including prompt payment of medical bills, drug testing invoices and any
             other job-related injury or illness invoices, as well as authorization for physical thereapy and other
             physician-requested procuedures or programs.
      c) TSE-PEO will, upon receipt of payroll and other documentation from Accountabilities, promptly
             arrange to extend workers’ compensation insurance coverage to any State not currently listed on the
             policy in which Accountabilities intends to provide staffing or conduct business; with the exception of
             monopolistic states.
      d) Upon request of Accountabilities, TSE-PEO will provide current workers’ compensation loss runs,
             detailing but not limited to, incurred losses and open/closed claims. In addition, when feasible, but at
             least annually, TSE-PEO will coordinate a claims review meeting with Accountabilities, and if
             possible, WAUSAU Insurance Company.
      e) Upon request of Accountabilities, TSE-PEO will attempt to provide workers’ compensation coding
             and rates within 24 hours.
7.)   Employee Notification
      On the termination of this Agreement by any party for any reason: (a) TSE-PEO shall have the right to
      notify the Assigned Employees that their employment relationship with TSE-PEO has been terminated; and
      (b) Accountabilities shall immediately notify their Branch Management that this Agreement has been
      terminated and that the employment Agreement between Accountabilities and TSE-PEO has been
8.)   Supervision of Assigned Employee
      a) TSE-PEO shall not make, and the on-site supervisors are not authorized to make on behalf of TSE-
             PEO, any business related decisions on behalf of Accountabilities. All business decisions are the sole
             responsibility of Accountabilities. Any action taken by an on-site supervisor or by an Assigned
             Employee that is not taken at the express direction and authorization of TSE-PEO’s corporate office
             shall be the sole responsibility of Accountabilities.
      b) Accountabilities retains the exclusive right to direct and control the production of all goods or
             products and the performance of all services produced by Accountabilities business. Accountabilities
             is solely responsible for the quality, adequacy and safety of all goods produced or services
             performed by the Assigned Employees on Accountabilities behalf.
      c) Accountabilities shall provide all facilities, equipment, training and any other items that may be needed
             by the Assigned Employees in the performance of work on behalf of Accountabilities.

      Accountabilities Inc.                   Initial Here:                      
[***] The portions of this document marked with three asterisks represent confidential portions omitted and filed
separately with the Securities and Exchange Commission.

9.)   Insurance
       a) Accountabilities shall maintain commercial general liability insurance coverage, including without
             limitation, products and completed operations coverage, independent contractors protective
             coverage, contractual liability coverage for this agreement, and broad form property damage, and
             including coverage for explosion, collapse, and underground property damage hazards applicable to
             all of Accountabilities operations and job sites. Such insurance shall provide limits not less than one
             million dollars ($1,000,000.00) per occurrence for injury, including contractual liability and
             advertising injury and two million dollars ($2,000,000.00) general aggregate for bodily injury,
             including death resulting there from, personal injury and property damage. Such policy shall provide
             coverage for the acts or omissions of the Assigned Employees.
10.) Employee Hours
       Accountabilities shall maintain, and shall provide to TSE-PEO at the end of each pay period, accurate
       records of actual time worked by each Assigned Employee. Accountabilities assumes full and unconditional
       responsibility for the accuracy and completeness of the payroll records submitted to TSE-PEO.
       Accountabilities warrants that all time cards or other payroll records submitted to TSE-PEO shall be
       complete and accurate. Accountabilities shall not direct, request or permit the Assigned Employees to work
       any unreported hours.
11.) Licenses
       Accountabilities bears sole responsibility to ensure compliance with any law or regulation requiring an
       Assigned Employee to hold a license, to work only under the supervision of a licensed person, or to work
       only in the employment of an entity holding a license. Accountabilities shall be solely responsible for
       verifying that Assigned Employees have any necessary licenses or permits, and for providing any required
       licensed supervision.
12.)   Independent Contractors, Direct Employees of Client
       a) If Accountabilities utilizes any independent contractors during the term of this Agreement,
             Accountabilities shall require each such independent contractor to maintain workers’  compensation
             insurance and general liability insurance. Accountabilities shall require such independent contractor to
             provide evidence of insurance.
       b) If Accountabilities employs persons other than Assigned Employees, Accountabilities shall be solely
             responsible for such employees and shall give written notice to such employees that they are not
             employees of TSE-PEO. Accountabilities shall provide TSE-PEO with a copy of such written
13.)   Client Representations.
       Accountabilities warrants that all representations made to TSE-PEO in connection with securing TSE-
       PEO’s proposal for service are true and correct to the best of their knowledge. Accountabilities warrants
       and represents that it will comply with all local, state and federal laws related to the rights of employees,
       including laws relating to employment discrimination, workplace safety and wage and hour laws.
       Accountabilities shall immediately notify TSE-PEO of any investigation, charge, fine, proceeding or other
       action by any local, state or federal agency that affects or relates to the Assigned Employees.
14.)   Indemnification
       a) TSE-PEO indemnifies and holds harmless Accountabilities from and against any and all losses,
             liabilities, claims, suits, demands, damages, injuries, costs, and expenses arising solely out of the
             negligent or willful failure of any TSE-PEO employee (employed by TSE-PEO at its corporate office)
             to comply with applicable worker’s compensation, payroll tax or withholding tax laws, rules, and
             regulations. This indemnity expressly excludes and does not cover claims based on, related to or
             arising out of any acts, omissions or conduct of any Assigned Employee.
             Accountabilities agrees to indemnify, defend and hold harmless TSE-PEO, its affiliates and
             subsidiaries, their shareholders, employees, officers, directors, agents, and representatives, from and
             against all claims, demands, causes of action, suits, liabilities and expenses (including court costs and
             attorneys fees) of every kind or character. TSE-PEO shall have the right to select the attorneys by
             which it will be defended. All indemnity obligations and liabilities assumed by Accountabilities under
            this Agreement are without monetary limit and without regard to the cause or causes thereof or the
            negligence of any party or parties, whether the negligence is sole, joint, comparative, concurrent,
            active or passive, ordinary or gross.
      Accountabilities Inc.                   Initial Here:                      
[***] The portions of this document marked with three asterisks represent confidential portions omitted and filed
separately with the Securities and Exchange Commission.

15.) Fees.
       a) TSE-PEO will provide Accountabilities with a detailed invoice for all compensation paid to or on
            behalf of Assigned Employees ("gross wages") at pay rates as listed on the attached Schedule A or
            as may be mutually agreed upon from time to time by TSE-PEO and Accountabilities. Gross wages
            shall include all agreed on wages and compensation for the Assigned Employees, including overtime,
            vacation, sick leave and holiday pay.
       b) Accountabilities shall pay a service fee expressed as a percentage applied to the sum total of the
            Gross Wages defined above. The initial service fee is set forth on Schedule A. The applicable service
            fee is applied to the gross wages of each Assigned Employee. Out of the service fees paid by
            Accountabilities, TSE-PEO shall pay from its own account all payroll taxes attributable to the
            Assigned Employees.
16.) General Terms.
       a) This Agreement (including the Client Service Agreement, these Terms and Conditions, and any
            attached or related schedules) is the entire agreement and supersedes any previous agreement,
            understanding or representations between Accountabilities and TSE-PEO with respect to the subject
            matter. This Agreement may not be modified in any way except by a single written agreement signed
            by both parties.
       b) The provisions of this Agreement shall be binding upon the parties and their respective agents,
            employees, directors, officers, shareholders, heirs, executors, administrators, legal representatives,
            successors and assigns. There are no intended third party beneficiaries of this Agreement. Assigned
            Employees are not third party beneficiaries of this Agreement and shall have no right to enforce this
       c) In the event that this Agreement, or any portion thereof, is held to be invalid, illegal or unenforceable,
            the validity, legality or enforceability of the remainder of this Agreement shall not in any way be
            affected or impaired thereby.
       d)   The headings in this Agreement are intended for convenience or reference and shall not affect its
       e) The failure of either party to insist upon strict performance of any of the provisions of this Agreement
            shall in no way constitute a waiver of any of its rights as set forth herein, at law or equity, or a waiver
            by either party of any other provision or subsequent default by the other in the performance of or
            compliance with any of the terms and conditions set forth herein.
       f)   This Agreement shall not be transferred or assigned without the written consent of both parties,
            except that TSE-PEO may transfer this Agreement to a TSE-PEO affiliate or subsidiary with prior
            written notice to Accountabilities.
       g) If legal actions or other proceedings, including arbitration proceedings, are brought for the
            enforcement of this Agreement or because of an alleged breach, default or misrepresentation in
            connection with the provisions hereof, the prevailing party shall be entitled to recover its reasonable
            and necessary attorney’s fees and other costs incurred in such action or proceeding from the
            unsuccessful party, in addition to any other relief to which it may be entitled.
       h) Accountabilities warrants that it is presently not in bankruptcy and neither has any intention of filing
            for bankruptcy protection nor any reason to believe that it will need to seek bankruptcy protection.
            This agreement shall be interpreted so as to comply with all applicable laws and shall be amended, if
            necessary as required by any such governmental agency or bankruptcy court.
17.) Governing Law; Notices; Limitations; Waiver of Jury
       a) This Agreement shall be binding, governed by, and construed and enforced under the Federal
            Arbitration Act and the laws of N.Y. and of the United States, excluding those laws of N.Y. related
            to conflict of laws.
       b) To be effective, any notice given under this Agreement must be in writing and shall be effective when
            received. Notice shall be given to the address given in this Agreement.
18.)   Arbitration
       a) All disputes arising between TSE-PEO and Accountabilities, or their respective agents, employees,
            directors, officers, shareholders, heirs, executors, administrators, legal representatives, successors
            and assigns, shall be resolved exclusively through final and binding arbitration pursuant to the Federal
            Arbitration Act and administered by the American Arbitration Association under its Commercial
           Arbitration Rules. A demand for arbitration shall be filed with the American Arbitration Association
           within the applicable statute of limitations. A copy of the demand for arbitration shall be
           simultaneously served on the respondent.  Judgment on the award may be entered in any court with
           jurisdiction. The arbitrator shall be bound by the substantive law of the State of N.Y and of the
           United States, other than conflicts of law rules, which shall not apply.
      b)   The parties waive trial by jury in any action, claim, and counter claim or proceeding.
      Accountabilities Inc.                   Initial Here:                       
[***] The portions of this document marked with three asterisks represent confidential portions omitted and filed
separately with the Securities and Exchange Commission.
TSE-PEO                                                   ACCOUNTABILITIES
By:               /s/ John P. Messina                     By:                     /s/ Allan Hartley
                       (Signature)                                                    (Signature)
                    John P. Messina                                             ALLAN HARTLEY
                       (Printed Name)                                              (Printed Name)
Title:  E.V.P                                                 Title:    PRESIDENT
Date: 8/1//06                                                 Date:   7.14.06
[***] The portions of this document marked with three asterisks represent confidential portions omitted and filed
separately with the Securities and Exchange Commission.

[***] The portions of this document marked with three asterisks represent confidential portions omitted and filed
separately with the Securities and Exchange Commission.
                                        ACCOUNTABILITIES                                SCHEDULE B

                                                                                CURRENT         FICA   2010
 STATE   W/C CODE                         DESCRIPTION                             RATE          FUTA    SUTA 
   CA        42                            LANDSCAPE                            [***]%          8.45%   [***]%
   CA        45                       ORCHARD, NUT CROPS                        [***]%          8.45%   [***]%
   CA       2003                            BAKERY                              [***]%          8.45%   [***]%
   CA       2063                          CREAMERIES                            [***]%          8.45%   [***]%
   CA       2102                           FRUIT, VEG                           [***]%          8.45%   [***]%
   CA       2109                      FRUIT-DRIED PACKING                       [***]%          8.45%   [***]%
   CA       2142                          WINERY OPER                           [***]%          8.45%   [***]%
   CA       2149                                                                                          
   CA       2163                      BEVERAGE MFG. & DIS                       [***]%          8.45%   [***]%
   CA       2402                        CARPET/RUG MFG.                         [***]%          8.45%   [***]%
   CA       2501                         CLOTHING MFG.                          [***]%          8.45%   [***]%
   CA       2570                     MATTRESS BOX SPRING                        [***]%          8.45%   [***]%
   CA       2571                    PILLOW QUILT/CUSH MFG                       [***]%          8.45%   [***]%
   CA       2585                           LAUNDRIES                            [***]%          8.45%   [***]%
   CA       2688                       LEATHER PRODUCTS                         [***]%          8.45%   [***]%
   CA       2731                            PLAINING                            [***]%          8.45%   [***]%
   CA       2806                   WOOD DOOR/SASH/WINDOW                        [***]%          8.45%   [***]%
   CA       2842                     WOOD PRODUCTS/MFG                          [***]%          8.45%   [***]%
   CA       3066                          SHEET METAL                           [***]%          8.45%   [***]%
   CA       3066                                                                                          
   CA       3076                     FURNITURE MFG. META                        [***]%          8.45%   [***]%
   CA       3099                           TOOL MFG                             [***]%          8.45%   [***]%
   CA       3146                           HARDWARE                             [***]%          8.45%   [***]%
   CA       3178                        ELECTRICAL WIRE                         [***]%          8.45%   [***]%
   CA       3180                     LIGHT & FIXTURE MFG                        [***]%          8.45%   [***]%
   CA       3383                       MFG. OF BANNERS                          [***]%          8.45%   [***]%
   CA       3400                    METAL STAMPED GOODS                         [***]%          8.45%   [***]%
   CA       3560                            DESCRIBE                            [***]%          8.45%   [***]%
   CA       3574                          MACHINE MFG                           [***]%          8.45%   [***]%
   CA       3632                         MACHINE SHOP                           [***]%          8.45%   [***]%
   CA       3651                        ELECTRICAL WIRE                         [***]%          8.45%   [***]%
   CA       3681                       INSTRUMENT  MFG                          [***]%          8.45%   [***]%
   CA       3724                     MACH/EQUIP ERECTION                        [***]%          8.45%   [***]%
   CA       3808                      AUTO /MOTORCYCLE                          [***]%          8.45%   [***]%
   CA       3815                     AUTO/TRUCK/TRAILER                         [***]%          8.45%   [***]%
   CA       3828                          AUTO/TRUCK                            [***]%          8.45%   [***]%
   CA       3840                   AUTO/TRUCK/MOTORCYCLE                        [***]%          8.45%   [***]%
   CA       4112                    CIRC & SEMICONDUCTO                         [***]%          8.45%   [***]%
   CA       4239                        PAPER/PULP MFG                          [***]%          8.45%   [***]%
   CA       4240                     MOX MFG. RIGID PAPE                        [***]%          8.45%   [***]%
   CA       4243                            DESCRIBE                            [***]%          8.45%   [***]%
   CA       4244                    CORRUGATED/FIBERBOA                         [***]%          8.45%   [***]%
   CA       4250                         PAPER COATING                          [***]%          8.45%   [***]%
   CA       4279                      CORREGATED BOXES                          [***]%          8.45%   [***]%

[***] The portions of this document marked with three asterisks represent confidential portions omitted and filed
separately with the Securities and Exchange Commission.

     CA         4283                BLDG. ROOFING, PAPER                          [***]%        8.45%     [***]%
     CA         4299                         PRINTING                             [***]%        8.45%     [***]%
     CA         4360                MOTION PICTURE DEVE                           [***]%        8.45%     [***]%
     CA         4410                   RUBBER PRODUCTS                            [***]%        8.45%     [***]%
     CA         4478                  PLASTIC GOODS MFG.                          [***]%        8.45%     [***]%
     CA         4492                    SIGN, MFG, METAL                          [***]%        8.45%     [***]%
     CA         4494               PLASTICS-BLOW MOLDED                           [***]%        8.45%     [***]%
     CA         4496                     GENERAL LABOR                            [***]%        8.45%     [***]%
     CA         4498                    INJECTED MOLDED                           [***]%        8.45%     [***]%
     CA         4557                 INK, MUCILAGE OR PO                          [***]%        8.45%     [***]%
     CA         4558                 PAINT/VARNISH/LACQ.                          [***]%        8.45%     [***]%
     CA         4611                    PHARMACEUTICAL                            [***]%        8.45%     [***]%
     CA         4623                  COSMETIC, PER CARE                          [***]%        8.45%     [***]%
     CA         4720                    SOAP OR SYN. DET                          [***]%        8.45%     [***]%
     CA         4828                CHEMICAL BLENDING/M                           [***]%        8.45%     [***]%
     CA         4831                VITAMIN/FOOD SUPPLE                           [***]%        8.45%     [***]%
     CA         4983                       `GASKET MFG                            [***]%        8.45%     [***]%
     CA         5191                       ELECTRONICS                            [***]%        8.45%     [***]%
     CA         5432                        CARPENTRY                             [***]%        8.45%     [***]%
     CA         6251                        TUNNELING                             [***]%        8.45%     [***]%
     CA         6504                   CONDIMENTS MFG.                            [***]%        8.45%     [***]%
     CA         7198                         DESCRIBE                             [***]%        8.45%     [***]%
     CA         7605                     BURGLAR/ALARM                            [***]%        8.45%     [***]%
     CA         8008                    STORES/CLOTHING                           [***]%        8.45%     [***]%
     CA         8013                     STORE/EYEWARE                            [***]%        8.45%     [***]%
     CA         8015                   STORES: FURNITURE                          [***]%        8.45%     [***]%
     CA         8017                       STORE RETAIL                           [***]%        8.45%     [***]%
     CA         8018                   STORE WHOLESALE                            [***]%        8.45%     [***]%
     CA         8021                      STORE DEALER                            [***]%        8.45%     [***]%
     CA         8028                   EQUIPMENT RENTAL                           [***]%        8.45%     [***]%
     CA         8031                    STORES/CLOTHING                           [***]%        8.45%     [***]%
     CA         8032             CLOTHING, WEARING APPAREL                        [***]%        8.45%     [***]%
     CA         8046                   AUTOMOBILE PARTS                           [***]%        8.45%     [***]%
     CA         8060              STORES-WINE/BEER/SPIRITS                        [***]%        8.45%     [***]%
     CA         8064               STORES - OFFICE SUPPLIES                       [***]%        8.45%     [***]%
     CA         8066                     BICYCLE-RETAIL                           [***]%        8.45%     [***]%
     CA         8106                  STORES WHOLESALE                            [***]%        8.45%     [***]%
     CA         8232             LUMBERYARD - COMMERCIAL                          [***]%        8.45%     [***]%
     CA         8290                         DESCRIBE                             [***]%        8.45%     [***]%
     CA         8291                     AUTO/TRUCKING                            [***]%        8.45%     [***]%
     CA         8292                   STORE WAREHOUSE                            [***]%        8.45%     [***]%
     CA         8391                           AUTO                               [***]%        8.45%     [***]%
     CA         8742                         DESCRIBE                             [***]%        8.45%     [***]%
     CA         8800                MAILING & ADDRESSING                          [***]%        8.45%     [***]%
     CA         8810                     CLERICAL OFFICE                          [***]%        8.45%     [***]%
     CA         8810                     CLERICAL OFFICE                          [***]%        8.45%     [***]%
     CA         8818                  DIST. VALVE FITTING                         [***]%        8.45%     [***]%
     CA         8890                     BEAUTY PARLOR                            [***]%        8.45%     [***]%
     CA         9008                      HOUSEKEEPING                            [***]%        8.45%     [***]%
     CA         9009                    BLDG OPERATIONS                           [***]%        8.45%     [***]%
     CA         9050                          HOTEL                               [***]%        8.45%     [***]%
     CA         9053                    SWIMMING POOLS                            [***]%        8.45%     [***]%

[***] The portions of this document marked with three asterisks represent confidential portions omitted and filed
separately with the Securities and Exchange Commission.


     CA         9079                      RESTAURANT                              [***]%        8.45%     [***]%
     CA         9101                         COLLEGE                              [***]%        8.45%     [***]%
     CA         9424                        GARBAGE                               [***]%        8.45%     [***]%
     CA         9501                MFG TEFLON COATING                            [***]%        8.45%     [***]%
     CA         9507              SIGN PAINTING/LETTERING                         [***]%        8.45%     [***]%
     CA         9516                TV AUDIO RADIO VIDEO                          [***]%        8.45%     [***]%
     CA         9522                FURNITURE UPHOLSTER                           [***]%        8.45%     [***]%
     CA         9586                    BEAUTY PARLOR                             [***]%        8.45%     [***]%
     CO          42                    LANDSCAPE GARD                             [***]%        8.45%     [***]%
     CO         2003                        BAKERIES                              [***]%        8.45%     [***]%
     CO         2802                       CARPENTRY                              [***]%        8.45%     [***]%
     CO         2585                      CARPET/RUG                              [***]%        8.45%     [***]%
     CO         3040                    IRON/STEEL FAB                            [***]%        8.45%     [***]%
     CO         3113                        TOOL MFG                              [***]%        8.45%     [***]%
     CO         3179                          ELECT                               [***]%        8.45%     [***]%
     CO         3507                    AGR MACH MFG                              [***]%        8.45%     [***]%
     CO         3632                        MACHINE                               [***]%        8.45%     [***]%
     CO         3681                      TELECO MFG                              [***]%        8.45%     [***]%
     CO         4000                    SAND & GRAVEL                             [***]%        8.45%     [***]%
     CO         4034                 COND. PRODUCT MFG                            [***]%        8.45%     [***]%
     CO         4299                        PRINTING                              [***]%        8.45%     [***]%
     CO         4484                PLASTIC INJ. MOLDING                          [***]%        8.45%     [***]%
     CO         4825                   DRUGS/MEDICINE                             [***]%        8.45%     [***]%
     CO         5191              OFF, MACHIN/APPL.INSTALL                        [***]%        8.45%     [***]%
     CO         5221                       CONCRETE                               [***]%        8.45%     [***]%
     CO         5403                   CARPENTRY NOC                              [***]%        8.45%     [***]%
     CO         5537                        HTG & A/C                             [***]%        8.45%     [***]%
     CO         5506                STREET ROAD CONSTR.                           [***]%        8.45%     [***]%
     CO         5645                       CARPENTRY                              [***]%        8.45%     [***]%
     CO         6217                      EXCAVATION                              [***]%        8.45%     [***]%
     CO         6400                   FENCE ERECTION                             [***]%        8.45%     [***]%
     CO         8018                     WHLSE STORES                             [***]%        8.45%     [***]%
     CO         8107               MACHINERY/DEALER NOC                           [***]%        8.45%     [***]%
     CO         8232                     LUMBERYARD                               [***]%        8.45%     [***]%
     CO         8292                 WAREHOUSE OTHERS                             [***]%        8.45%     [***]%
     CO         8293                     FURN MOVING                              [***]%        8.45%     [***]%
     CO         8380                  AUTO SERV REPAIR                            [***]%        8.45%     [***]%
     CO         8742                          SALES                               [***]%        8.45%     [***]%
     CO         8810                        CLERICAL                              [***]%        8.45%     [***]%
     CO     8810EXEMPT                      CLERICAL                              [***]%        8.45%     [***]%
     CO         8829            NURSING HOME/CONVALESCENT                         [***]%        8.45%     [***]%
     CO         9014                    BLDG OPS CONT                             [***]%        8.45%     [***]%
     CO         9015                   BLDG OPS OWNER                             [***]%        8.45%     [***]%
     CO         9040                   HOSP-ALL OTHER                             [***]%        8.45%     [***]%
     CO         9052                         HOTELS                               [***]%        8.45%     [***]%
     CO         9063                      HEALTH SPAS                             [***]%        8.45%     [***]%
     CO         9082                           REST                               [***]%        8.45%     [***]%
     CO         9521                HOUSE FURN. INSTALL.                          [***]%        8.45%     [***]%
     CO         9101                SCHOOLS - ALL OTHER                           [***]%        8.45%     [***]%
     CT         4825                       DRUG MFG.                              [***]%        8.45%     [***]%
     CT         7539                 ELECTRIC POWER CO                            [***]%        8.45%     [***]%
     CT         8810                        CLERICAL                              [***]%        8.45%     [***]%

[***] The portions of this document marked with three asterisks represent confidential portions omitted and filed
separately with the Securities and Exchange Commission.


     DC         8810                        CLERICAL                              [***]%        8.45%    [***]%
     DC         8803                      ACCOUNTING                              [***]%        8.45%    [***]%
      DE         947                   TEMP STAFF MAINT                           [***]%        8.45%    [***]%
     GA         8810                        CLERICAL                              [***]%        8.45%    [***]%
      FL        4279                       PAPER MFG                              [***]%        8.45%    [***]%
      FL        8810                        CLERICAL                              [***]%        8.45%    [***]%
     MA         8810                    CLERICAL OFFICE                           [***]%        8.45%    [***]%
     MA         4825                    DRUG MEDICINE                             [***]%        8.45%    [***]%
     MD         8810                        CLERICAL                              [***]%        8.45%    [***]%
     MD         8803                     ACCOUNTANTS                              [***]%        8.45%    [***]%
     MS         3066                      SHEET METAL                             [***]%        8.45%    [***]%
     MS         8803                     ACCOUNTANTS                              [***]%        8.45%    [***]%
     MS         8810                        CLERICAL                              [***]%        8.45%    [***]%
     MO         8810                    CLERICAL OFFICE                           [***]%        8.45%    [***]%
     NH         7539                       ELECTRICAL                             [***]%        8.45%    [***]%
     NH         8601                  ARCHITECH OR ENGIN.                         [***]%        8.45%    [***]%
     NH         8810                    CLERICAL OFFICE                           [***]%        8.45%    [***]%
     NC         8803                     ACCOUNTANTS                              [***]%        8.45%    [***]%
     NC         8018                   STORE WHOLESALE                            [***]%        8.45%    [***]%
     NC         8810                        CLERICAL                              [***]%        8.45%    [***]%
      NJ        7539                         UTILITIES                            [***]%        8.45%    [***]%
      NJ        8803                     ACCOUNTANTS                              [***]%        8.45%    [***]%
     NV         2812                      CABINET MFG                             [***]%        8.45%    [***]%
     NV         8017                     STORES RETAIL                            [***]%        8.45%    [***]%
     NY         7539                   ELEC OPERATIONS                            [***]%        8.45%    [***]%
     NY         7219                        TRUCKERS                              [***]%        8.45%    [***]%
     NY         8018                                                              [***]%        8.45%    [***]%
     NY         8800                   MAILING ADDRESS                            [***]%        8.45%    [***]%
     NY         8803                     ACCOUNTANT                               [***]%        8.45%    [***]%
     NY         8810                   CLERICAL OFFICE                            [***]%        8.45%    [***]%
      PA         648                    CONSTRUCTION                              [***]%        8.45%    [***]%
      PA         889                TEMP STAFF CLERICAL/OFF                       [***]%        8.45%    [***]%
      PA         955                  ELECT. CONSULTING                           [***]%        8.45%    [***]%
      PA         957                      PHYSICIANS                              [***]%        8.45%    [***]%
      PA         962                     ACCOUNTANTS                              [***]%        8.45%    [***]%
      PA         953                       CLERICAL                               [***]%        8.45%    [***]%
      RI        8810                       CLERICAL                               [***]%        8.45%    [***]%
      TX        8810                       CLERICAL                               [***]%        8.45%    [***]%
     WVA        8803              ACCOUNTANTS, AUDITORS ETC.                      [***]%        8.45%    [***]%
     VA         8810                       CLERICAL                               [***]%        8.45%    [***]%
     VA         8803                     ACCOUNTANTS                              [***]%        8.45%    [***]%
     VA         5191                   COMPUTER, TELE.                            [***]%        8.45%    [***]%
     VA         9516                        CABLE                                 [***]%        8.45%    [***]%

[***] The portions of this document marked with three asterisks represent confidential portions omitted and filed
separately with the Securities and Exchange Commission.



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