Building Solutions for the Dynamic Needs of Business Flexibility Personal Service Commitment

1. 1954 First Street Suite 187Highland Park, IL 60035 Building Solutions for the Dynamic Needs of Business Flexibility Personal Service Commitment Value Metropolitan Associates

2. Metropolitan Associates: About Us Metropolitan Associates is a Professional Employee Organization (PEO) that brings immediate savings to companies by providing payroll and workers’ compensation services. Savings of 10% or more on existing payroll processing and workers’ comp costs are realized by most clients. Metropolitan Associates will help you realize savings on payroll services and savings on workers’ comp costs by putting your employees on our workers’ comp insurance policy. We aggregate/combine our client companies on our workers’ comp policy which creates the savings. Currently we have 20,000 employees, from hundreds of companies, in our program. By joining Metropolitan Associates, clients no longer need individual workers’ comp insurance policies. Instead they become part of a much larger pool of eligible workers, which allows insurance costs to be reduced. Metropolitan Associates works with some of the largest and most reputable workers’ comp insurance carriers in the nation. Payroll Output Choose how you would like to receive your payroll reports and checks: Hardcopy Reporting Receive a standard hardcopy of checks, vouchers & management reports delivered to your office. E-reports with check stock Receive your reports electronically, and have your checks & vouchers delivered to your office. Total-E Receive all your reports & vouchers electronically the same day. All employees must be on direct deposit. Check print-back available. Payroll Checks & Vouchers Employee checks and vouchers have the full W-4 information on the check stub. It has complete, current payroll and full year-to-date detail, as well as the accrued or remaining benefit time. Employees can have their check deposited in up to 6 different accounts. Metropolitan Associates

3. Metropolitan Associates: Reports • Cash Analysis • Audit of all materials included • Net of payroll checks • Net of direct deposit • Net of tax funds • Total Cash Required for payroll • Department Summary • Full gross-to-net by company, • division, and department • Monthly accumulator of data • Employer liabilities detailed by • payroll, month and quarter • Check Reconciliation Report • Each check is listed in numeric order, with up to 40 per page • Simplify monthly bank • reconciliation • Payroll Register • Full gross-to-net and full year-to-date detail by employee • Current department totals • Pay frequency • W-4 information Tax Reconciliation Report This report gives you a full detail of liabilities by Fed 941, state income tax, local and disability taxes, and all unemployment liabilities. It also provides you with a monthly and quarterly accumulation of detailed tax liabilities. Direct Deposit Reconciliation This report provides you with the detail of each ACH and direct deposit for every payroll Metropolitan Associates ASO Reports • Cash Analysis • Audit of all materials included • Net of payroll checks • Net of direct deposit • Net of tax funds • Total Cash Required for payroll • Department Summary • Full gross-to-net by company, • division, and department • Monthly accumulator of data • Employer liabilities detailed by • payroll, month and quarter • Payroll Register • Full gross-to-net and full year-to-date detail by employee • Current department totals • Pay frequency • W-4 information • Check Reconciliation Report • Each check is listed in numeric order, with up to 40 per page • Simplify monthly bank • reconciliation • Department Summary • Full gross-to-net by company, • division, and department • Monthly accumulator of data • Employer liabilities detailed by • payroll, month and quarter • Payroll Register • Full gross-to-net and full year-to-date detail by employee • Current department totals • Pay frequency • W-4 information • Check Reconciliation Report • Each check is listed in numeric order, with up to 40 per page • Simplify monthly bank • reconciliation Tax Reconciliation Report This report gives you a full detail of liabilities by Fed 941, state income tax, local and disability taxes, and all unemployment liabilities. It also provides you with a monthly and quarterly accumulation of detailed tax liabilities. Direct Deposit Reconciliation This report provides you with the detail of each ACH and direct deposit for every payroll ASO Reports

4. Metropolitan Associates: Testimonial The Power of Metropolitan Associates A Chicago landscaper had a renewal date for his workers compensation on January 1. The total premium was $57,000 and 25% was due at renewal. He was going to the bank to finance the premium until money would start coming in during the spring. By joining Metropolitan Associates, he was able to avoid the deposit, and only pay for his workers’ compensation insurance when he ran a payroll with us. He saved on cash flow and interest, and no longer had an insurance audit before renewal. Most insurance agents do not look at deductibles to save their clients money, as that means less money in their pockets. One of our clients operates a chain of retail stores. His premium for workers’ compensation insurance was very high, with a modification of 2.0. He had many small claims that were being reported to the insurance company. Each year, he saw his costs of employment rising. We helped to calculate that if he took a $5,000 per accident deductible, he could cut his premium by $65,000 per year. He did, and through the first 9 months of 2007, the client’s total out of pocket for claims were $3,500, netting them a savings of over $60,000. A client had a worker arrive drunk to work. The worker fell, and hired a lawyer who contacted the client to inform them the employee was hurt and wanted to file for workers’ compensation. After we spoke with the company, we learned that the employee told a co-worker that he had been drinking both the night before, and also before he came to work the morning of the accident. If the company were not in our PEO, the insurance company would have set up a reserve for the accident. The insurance company probably would have paid out the claim as well. We contacted our lawyer and set up a court date. The witness’ testimony sealed the fraud case in the client’s favor. For Prospective Agents:Metropolitan Associates is looking for insurance agents who do not sell workers’ comp insurance to their business clients. The best thing about working with us is that your commissions are paid monthly, and for as long as the client is in our PEO. Please contact Gary Elkins (847-226-3579) for more information. 1954 First Street Suite 187Highland Park, IL 60035 Metropolitan Associates