3    Benefits

The Benefits Package

  Eligibility for Benefits

Paid Leaves of Absence

  Holidays

     Recognized Holidays
     Holiday Policies

  Vacations

     Amount of Vacation
     Vacation Policies
     Accumulation Rights
     Payment in Lieu of Vacation

  Other Paid Leaves

     Funeral (Bereavement) Leave
     Jury Duty
     Personal Leave
     Sick Leave

Unpaid Leaves of Absence

     Medical/Family Leave of Absence
     Disability (Including Pregnancy) Leave of Absence
     Educational Leave of Absence
     Election Day
     Military Leave of Absence
     Military Reserves or National Guard Leave of Absence
     Personal Leave of Absence
     Returning From a Leave of Absence
     Accepting Other Employment or Going into Business
        While on Leave of Absence
     Insurance Premium Payment During Leaves of Absence

  Insurance Coverage

     Group Insurance
     Disability Insurance
     Health/Dental Insurance
     Life Insurance
     Termination of Insurance

  Government Required Coverage

     Workers' Compensation
     Unemployment Compensation
     Social Security

  Profit Sharing & Retirement

     Profit Sharing Plan
     Retirement Plan

  Other Benefits

     Annual Party or Outing
     Apprenticeship Program
     Blood Bank Program
     Credit Union Membership
     Education Assistance
     Education/Training (Attending Seminars/Training Sessions)
     Employee Assistance Program
     Employee Gift Fund
     Employee Purchases
     Flower Policy



                         The Benefits Package

In addition to receiving an equitable salary and having an equal
opportunity for professional development and advancement, you may be
eligible to enjoy other benefits which will enhance your job
satisfaction. We are certain that you will agree that the benefits
program described in this Manual represents a very large investment by
[Company], and we trust that you will avoid abusing any of the
program's benefits.

A good benefits program is a solid investment in [Company] and its
employees. It not only insures the loyalty of long-time capable
employees, it also helps to attract talented newcomers who can help
[Company] grow. [Company] will periodically review the benefits
program and will make modifications as appropriate to the company's
condition.

Eligibility for Benefits

[]  Some part-time employees are required (by law) to receive
retirement and profit sharing benefits after they've worked a given
number of hours for the company. Check with your attorney on your
state and local laws and modify your policies accordingly.

If you are a full-time employee, you will enjoy all of the benefits
described in this manual as soon as you meet the eligibility
requirements for each particular benefit.

If you are a part-time employee, you will enjoy only those benefits
which are required by law to be afforded to you, provided that you
meet the minimum requirements set forth by law and in the benefit
plan(s).

No benefits are available to you during your Introductory Period,
except as otherwise provided by law.

Note: See "Introductory Period" in the "Employment" section of this
Manual for further information.

Temporary employees are not eligible for benefits.



                        Paid Leaves of Absence

[]  Option: As an alternative to the traditional segregated leaves of
absence (i.e. Sick Leave, Vacation etc.) some employers are using a
more generic "Paid Time Off" leave of absence policy. In this
scenario, the number of days an employee would normally accrue to be
used as either sick days or vacation days would be combined. The usage
of the total number of days would be at the employees discretion. This
type of plan greatly simplifies record keeping, and prevents employees
from unexpectedly "calling in sick" if they have run out of vacation
time and want a day off.

[]  To use a "Paid Time Off" policy rather than the standard policies
provided here, edit the "Vacations" section of your manual, replacing
all instances of the word Vacation with Paid Time Off. Edit the
paragraph on increments of time to allow employees to take one day or
even a few hours at a time. Delete the sections on Sick Leave and
Personal Leave. Use your wordprocessor's Search/Replace or Find/Change
feature to replace all other instances of the word Vacation in your
Employee Manual with Paid Time Off.

Time off for any reason during a working day will count first against
your allotted sick days or personal days, as appropriate, in hourly,
quarter day, half day or full day increments. Once you have used all
of your earned sick or personal days, the time will be counted against
your earned vacation time. Thereafter, unless specifically excepted,
any time off will be without pay.



                               Holidays

[]  List all paid company holidays, and state how long an employee has
to work to qualify for a paid holiday. For example, some firms do not
pay for the holiday until the employee has completed their
introductory period. Also, indicate that employees have the right to
take religious holidays without pay. Clarify what happens if a holiday
occurs during an employee's vacation.

[]  Leave some room to reschedule a holiday depending on business
conditions.

[]  Some companies give part-time (20-hour/week) employees 1/2 holiday
pay.

Only full-time employees are eligible for holiday pay.

You are not eligible to receive holiday pay during your Introductory
Period. Nor are you eligible to receive holiday pay if you are a part-
time employee or a temporary employee.

Recognized Holidays

[]  Other possible paid company holidays include:  Good Friday, Day
Before New Years, Washington's Birthday, "Floating Holiday," Lincoln's
Birthday, Columbus Day, Martin Luther King's Birthday, Employee's
Birthday, Marriage Anniversary Day, Day Baby is Born, Jewish Holidays.

The following holidays are recognized by [Company] as paid holidays:

Christmas Eve (1/2 day)       New Year's Day
Christmas Day                 President's Day
Independence Day              Thanksgiving Day
Labor Day                     the Friday following Thanksgiving Day
Memorial Day                  Veterans Day

Holiday Policies

[]  Not all firms offer time off for religious holidays, but it is
fairly common practice.

You may take time off to observe your religious holidays. If
available, a full day of unused (sick/personal) leave or a vacation
day may be used for this purpose, otherwise the time off is without
pay. You must notify your manager at least ten business days in
advance.

We schedule all national holidays on the day designated by common
business practice.

If a holiday occurs during your scheduled vacation, you are permitted
to take an extra day of vacation.

In order to qualify for holiday pay, you must work the scheduled
workday immediately before and after the holiday. Only excused
absences will be considered exceptions to this policy.

You are not eligible to receive holiday pay when you are on a leave of
absence.



                               Vacations

[]  Vacation policies should conform with local practices (consult
Bureau of Labor Statistics surveys and other published information):
How does a new employee qualify for vacation?  May a person choose to
work instead of taking a vacation? (Not a good idea!) May one take off
more than two weeks at a time? As little as a day at a time? Are part-
timers given any vacation? Will accrued but unused vacation time be
paid at termination of employment?

[]  Don't let vacation scheduling supersede the needs of any
individual department.

[]  Some companies pro-rate vacation for part-time employees.

Vacation is a time for you to rest, relax, and pursue special
interests. [Company] has provided paid vacation as one of the many
ways in which we show our appreciation for your loyalty and continued
service.

Only regular full-time employees are eligible for paid vacation. You
are not eligible for paid vacation during your Introductory Period.
Nor are you eligible for paid vacation if you are a part-time or
temporary employee.

Amount of Vacation

[]  According to study by the Erdlen Bogard Group, Inc. of Wellesley,
MA, burn-out is seen by many work experts as a substantial cause of
lost or declining productivity. In addition, companies are realizing
that the lifestyles of their employees require longer time off. They
want to have extended leaves in the summer and winter. If vacation
policies are not competitive, employers will not attract high-caliber
workers. Nearly every company offers two weeks vacation after one year
of employment. Fifty-four percent offer three weeks off after 5-7
years on the job, while 38% furnish this benefit after only 1-4 years.
Four weeks vacation is earned after 8-10 years, according to 48% of
those surveyed, but 27% require 15-20 years. Five weeks off is
afforded by only 10% of the firms, with 87% demanding 15-25 years of
hard labor first.

[]  You may want to give bonus vacation weeks when an employee reaches
his or her 10th, 15th or 20th anniversary year.

[]  In some states, employees become eligible for, and start accruing
vacation, after six months of employment. Check with your attorney on
your state and local laws regarding paid vacations and modify this
policy accordingly. A simple formula for calculating earned vacation
for full-time employees is as follows:

  [X] hours vacation   /  12 months     =   [X] hours vacation
  per year                per year          earned per month

  Example:

  80  hours vacation   /  12 months     =   6.66 hours vacation
  per year                per year          earned per month

Full-time employees are eligible to accrue vacation for each calendar
month of service from the completion date of their Introductory
Period. The vacation accrual rate is based on your length of
employment, as follows:

Years of                           Monthly Accrual     Total Accrual
Employment                         Rate (In Hours)     Per Year (In Days)
Less than five (5)                       6.66               10
Five (5) but less than ten (10)         10.00               15
More than ten (10)                      13.33               20

If your Introductory Period completion date is within the first
through the fifteenth of the month, you will accrue vacation for that
full month. If your Introductory Period completion date is within the
sixteenth through the end of the month, you will start to accrue
vacation on the first day of the following month.

Vacation Policies

Every effort will be made to grant you your vacation at the time you
desire. However, vacations cannot interfere with your department's
operation and therefore must be approved by your manager at least one
(1) month in advance. If any conflicts arise in requests for vacation
time, preference will be given to the employee with the most
seniority.

You may not receive advance vacation pay (for vacation time taken in
excess of your vacation accrual balance) without written authorization
from your manager. Such authorization is at the discretion of your
manager, and must be granted in advance of your vacation. Any amount
of advanced vacation paid but not yet earned at the time of
termination of employment will be deducted from your final paycheck.

All vacation time must be taken in full week increments, unless
otherwise authorized in writing. If you are eligible for three (3) or
four (4) weeks of vacation, you may take only two (2) weeks at one
time unless you receive written approval from your manager and senior
management at least six (6) weeks in advance.

If you are eligible for three (3) or four (4) weeks of vacation, you
may take your third or fourth week in single-day increments. Only one
(1) week of vacation may be used in single-day increments. Specific
dates of vacation in single-day increments must be established by
prior arrangement with your manager. The request will be granted as
long as your absence will not seriously affect [Company]'s operations.
Usually, only one employee may be out on a vacation day in a
department at any one time.

If you are on an approved leave of absence for less than thirty (30)
days, your vacation eligibility will not be affected; should the leave
extend beyond thirty (30) days, vacation time will not continue to
accrue.

If a company-paid holiday falls during your scheduled vacation period,
you will receive an additional day of vacation or holiday pay,
whichever you prefer.

Accumulation Rights

[]  This policy compels employees to take time off -- to recharge,
clear their heads, etc.  Although some people don't think this is
necessary, this policy will assure all employees get away for a while
and hopefully return with a fresh perspective.

Vacation time may not be carried over and accumulated in subsequent
calendar years. Exceptions to this policy may be made in unusual
circumstances, each case to be considered separately by management.

Payment in Lieu of Vacation

The purpose of a vacation is to provide you with a time to rest and
relax; therefore, no additional wages or salary will be paid to you in
lieu of a vacation unless advance approval in writing is granted by
management. If payment in lieu of vacation is approved, one (1) week
of vacation is equivalent to a regular scheduled work week at your
basic straight time hourly rate.



                           Other Paid Leaves

Funeral (Bereavement) Leave

You are entitled to take up to three (3) workdays with pay to attend
the funeral and take care of personal matters related to the death of
a member of your immediate family. (A parent, spouse, spouse's parent,
child, spouse's child by a former marriage, brother or sister.)  One
(1) day of paid funeral leave will be granted in the case of the death
of a grandparent, your spouse's grandparent or sibling, or any member
of your extended family living in your home. Only regular full-time
employees are eligible for paid funeral leave.

With your manager's approval, you may take up to one full day without
pay to attend funerals of other relatives and friends. If you prefer,
unused personal leave or a day of earned vacation may be used for this
purpose.

Paid time under this policy is given over and above any time allowed
and earned under our Personal Leave policy.

Pay for a funeral leave will be made for actual time lost from work.
If the death occurs at a time when work is not scheduled, payment will
not be made. If a holiday or part of your vacation occurs on any of
the days of absence, you may not receive holiday or vacation pay in
addition to paid funeral leave.

An excused absence for family death may not be retroactive, postponed
or split.

Jury Duty

[]  Most states do not require that you pay anything to the employee
at all.  In those states, a per diem amount, plus expenses, is
generally paid directly to employee/jurors by the state court. This
amount may range from $5 to $25, depending on the length of service,
and if the person is actually selected to serve on a jury. Many firms
just let the employee keep the jury pay, either in addition to or in
lieu of their regular pay. Depending on local laws, you may want to
set limits on how many days of jury duty you will pay for, if any, and
set a qualifying period of employment before you will pay for jury
leave.

[]  A number of states (AZ, CO, CT, DC, FL, MA, NY) have shifted to a
one-day, one-trial jury service requirement, under which persons
serve for one day or one trial, whichever is longer. In such states
you may be required to pay regular wages to your full-time
employee/juror for an initial period ranging from 3 to 5 days, should
the jury service extend that long. Part-time employees are generally
not entitled to continued wages under these laws. The state court pays
nothing to eligible employees during the initial period, and then may
pay from $25 to $50 per day thereafter. You need not continue the
employee's wages after the initial period, although many employers
choose to do so, requiring that employees turn over their jury duty
checks to the company as an offset against the salary continuation
they are receiving from the company. The one-day, one-trial system
seems to be an attractive alternative to the traditional lengthy jury
service mandate, so that additional states may shift to this system.
Because these requirements vary significantly from state to state, and
from county to county within a state, it is best to call your state or
county court or jury administrator's office to clarify specific
mandates for both your business's location and your employees'
residences.

[]  Allow employees to keep the checks received for service on a jury.
You may cause tax and other problems by asking that the checks be
turned over to [Company]. An option would be to pay the difference
between the amount of the jury paycheck and the pay they normally
would have received.

It is your civic duty as a citizen to report for jury duty whenever
called. If you are called for jury duty, we will permit you to take
the necessary time off and we wish to help you avoid any financial
loss because of such service. If you have completed your Introductory
Period, [Company] will reimburse you for the difference between your
jury pay and your regular pay, not to exceed eight (8) hours per day,
for a maximum of ten (10) business days. Commissioned salespeople will
be paid the difference between jury duty pay and their average pay for
the past six (6) weeks.

You must notify your manager within forty-eight (48) hours of receipt
of the jury summons.

On any day or half-day you are not required to serve, you will be
expected to return to work. In order to receive jury duty pay, you
must present a statement of jury service and pay to your manager. This
document is issued by the court.

  -- OR --

We will pay you eight-hours of wages per day for your first five days
of service, as required by state law.  Should your jury service extend
beyond five (5) days you will be entitled to receive fifty dollars
$50.00 per day from the state.

Upon receiving a notice for jury duty, you must provide us with a copy
of the notice as soon as possible.

You must report for work if you are released from jury duty before the
end of our work day or if you are temporarily released from jury duty.

Personal Leave

[]  We suggest you consider granting a specified amount of time off
for personal matters each calendar year, and calling it Personal
Leave. Two to five days per year is the typical number allowed. Give
employees the option of accumulating a reasonable number of days (10
or 20) for the future, or create a payback system for those who don't
abuse the privilege.

[]  Firms who permit time off only for illness or injury often learn
that employees take off time for urgent personal matters anyway, and
find a way to call it sick leave when it's not. Granting personal
leave at least gives you the right to expect reasonable advance notice
when an employee will not be at work.

[]  Don't let an employee's personal time accrue during an extended
leave of absence.

As a full-time "non-exempt" employee, and after your Introductory
Period is completed, you are eligible to take five (5) days of paid
personal leave during each calendar year. You may use your personal
leave in units of no less than two hours at any one time. Personal
leave time is intended to be used to accomplish personal business that
cannot be accomplished during time other than your normal working
hours. You are required to request personal leave time from your
manager in advance and obtain his or her approval. During your first
calendar year, the earned personal leave time is pro-rated.

If you are required to take a disability leave of absence, any accrued
personal leave will be paid at the time the leave commences.

Employees going on unpaid required military leave of absence may apply
their personal leave at the time the leave commences if they wish.

[]  Do not compel employees to use personal leave time against
military leave.

If you are on an approved leave of absence for less than thirty (30)
days, your personal leave eligibility will not be affected; should the
leave extend beyond thirty calendar days, personal leave time will not
continue to accrue.

This personal leave policy does not apply to "exempt" employees on our
payroll. It also does not apply if personal leave is needed as a
result of self-inflicted injury, illegal substance abuse or alcohol
abuse, or illness or injury incurred while in the act of committing a
felony.

In the event of an illness or injury which is covered by workers'
compensation insurance, this personal leave policy will not apply.

[]  Choose whichever paragraph best suits the needs of your company.

Personal leave time may be carried over and accumulated from year to
year, up to a maximum of ten (10) days. At the time of termination of
employment, any unused personal leave will be [paid at your straight
time rate/paid at half of your straight time rate/canceled out and not
paid for].

  -- OR --

Personal leave not used during a calendar year will be paid for at
straight time rate at the end of the year.

[]  Some firms pay "half-time" for accrued but unused personal leave
instead of full-time pay.

  -- OR --

Personal leave may not be carried over and accumulated from year to
year. Personal leave not used during a calendar year will be canceled
out and not paid for.

Sick Leave

[]  It is customary to require completion of the Introductory Period
before granting any paid sick leave. Allowing sick time to be used in
two hour increments is also customary; someone just seeing a doctor
need not lose a full day.

To qualify for sick leave you must be a full-time employee and have
completed your Introductory Period. Time taken off before this will be
without pay. If you must be absent from work because of a personal
illness, you will be eligible to receive your regular straight time
pay, eight (8) hours per day, for up to six (6) days per calendar
year. You may use your sick leave in units of no less than two (2)
hours at any one time. Please advise your manager as soon as possible
that you will be absent from work due to illness.

If you have not been employed for a full year with [Company], you will
be eligible for paid sick days (upon completion of your Introductory
Period) as follows: one half (1/2) day for each month from the time
that you complete your Introductory Period through the end of the
calendar year. For example, if you complete your Introductory Period
on May 1, you will be eligible to use four (4) paid sick days between
May 1 and December 31. Thereafter, you will be eligible for the normal
six (6) paid sick days per calendar year.

Sick leave may be used for the purpose of visiting doctors, dentists
or other practitioners in their offices. This time may also be used
for tending to a serious illness suffered by a member of your
immediate family, in the event the illness requires your personal time
and attention. For purposes of this section, immediate family includes
spouse, child, parent, or sibling living in your home. If another
person can attend to the needs of an ill family member, you are
expected to fulfill your duties as an employee of [Company].

[Company] may request "proof-of-illness" and may also use a company-
appointed physician to examine the employee.

[]  Some states do not permit a company-appointed physician to be used
unless the employee willingly agrees. Check with your attorney on your
state and local laws and modify this policy accordingly.

If you are required to take a disability leave of absence, any accrued
sick leave will be paid at the time the leave commences; should the
leave extend beyond thirty (30) days, sick leave will not continue to
accrue.

If you are on an approved leave of absence for less than thirty (30)
days, your sick leave eligibility will not be affected; should the
leave extend beyond thirty (30) calendar days, sick leave time will
not continue to accrue.

This sick leave policy does not apply to "exempt" employees on our
payroll. It also does not apply if sick leave is needed as a result of
self-inflicted injury, illegal substance abuse or alcohol abuse, or
illness or injury incurred while in the act of committing a felony.

In the event of an illness or injury covered by workers' compensation,
this sick leave policy will not apply, but will defer to state
statutes.

Sick days do not accumulate from year to year. If you have unused sick
days available at the end of the calendar year, or upon the
termination of your employment with [Company], you will be paid for
that time at your regular base rate.

[]  Some companies pay "half-time" instead of full-time pay. (It never
hurts to reward people for doing what you want and expect -- that they
report for work as scheduled.)



                       Unpaid Leaves of Absence

Occasionally, for medical, personal, or other reasons, you may need to
be temporarily released from the duties of your job with [Company],
but may not wish to submit your resignation. Under certain
circumstances, you may be eligible for an unpaid leave of absence.

There are several types of unpaid leaves which you may be eligible
for.

Family/Medical Leave of Absence

In general, a leave of absence is an official authorization to be
absent from work without pay for a specified period of time.  Eligible
employees may be entitled to job-protected family or medical leaves of
absence if they are unable to come to work due to pressing family or
medical concerns as described under the following Family/Medical Leave
Policy, which shall be administered in accordance with applicable
State and Federal laws:

1)  Employees are eligible if they have been actively employed for 12
months, and worked at least 1250 hours (an average of 25 hours per
week) during those 12 months.  Salary continuation during any leave
period shall depend upon the employee's qualifying for disability pay
under our Disability Leave Policy.

2)  Under the circumstances set forth below, each eligible employee
shall have up to a total of 12 weeks leave during any one year period.

3)  A family leave shall be granted upon the birth or adoption of a
child of the employee, or upon the serious illness of the employee's
child, spouse, or parent.

4)  A medical leave shall be granted upon the employee's own serious
illness.

5)  Whenever possible, and subject to your health care provider's
approval, absences for planned medical treatment should be scheduled
so as not to unduly disrupt company operations.

6)  In appropriate circumstances, we may require you to be examined by
a company designated physician, at company expense.

7)  In the event of a serious illness to the employee or his/her
child, spouse, or parent, creating a need for unforeseeable family or
medical leave, the employee should provide us with notice, as soon as
practicable, of any needed time off, and a written doctor's
certificate indicating the expected duration and nature of the
illness, particularly as it relates to the employee's ability to come
to work or the need for that employee's presence at home to care for a
seriously ill family member.

8)  Employees shall be required to give 30 days advance notice in the
event of a foreseeable medical treatment. To assist us in arranging
work assignments during your absence, we ask that you give us prior
notice, to the extent possible, of an expected birth or adoption, as
well as an indication, to the extent known, of your expected return
date.  To facilitate your return to work, we also ask that you provide
us with two weeks advance notification of your intended return date.
Failure to do so may delay your return date.

9)  For purposes of this policy, a child is defined as a natural,
adopted, or foster child, a stepchild or a legal ward.  If the child
is over 18 he/she must be unable to care for himself/herself due to a
serious illness.

10)  A parent is defined as the employee's or his/her spouse's
natural, adoptive, or foster parent, stepparent, or legal guardian.

11)  A serious illness is defined as a disabling physical or mental
illness, injury, impairment, or condition involving (1) inpatient care
in a hospital, nursing home, or hospice; or (2) outpatient care
requiring continuing treatment or supervision from a health care
professional.

12)  Leave of absence rights available to you under other sections of
our policy shall be counted towards the total time off available under
this section.

13)  Upon completion of a leave granted under this section, you shall
be reinstated to your original position, or an equivalent one.

14)  If, due to your own medical circumstances, you are no longer able
to perform your original job, we will attempt to transfer you to
alternate suitable work, if available.

15)  While on a leave of absence provided for under this policy, we
will continue your group health insurance benefits under the same
terms as provided to other employees, for up to a maximum of 12 weeks
leave time during any one year period.  If your leave extends beyond
12 weeks, you shall be offered the opportunity to purchase continuing
coverage under state and federal COBRA continuation rules.

16)  Other accumulated fringe benefits such as seniority, retirement,
service credits, sick pay, vacation pay, etc., shall be preserved at
the level earned as of commencement of the leave, but shall not accrue
further during any such leave period.

17)  The pay allowances while on disability leave are based on an
employee's length of service, as well as the state in which he/she is
employed.  Disability laws may vary from state to state, and at all
times our disability leave policy will be in compliance with the laws
of the state in which you are employed.

18)  During a period of disability, you may be eligible for disability
pay benefits.  Please refer to the applicable plan documents for
details on eligibility, benefit amounts, and other particulars.

19)  Should you require an extended leave beyond the period of time
described in this policy, we will seek to return you to a suitable
position, but cannot guarantee that one will be available.
Nevertheless, you may be eligible for continuing disability pay
benefits during this period in accordance with applicable insurance
coverage.

Optional paragraph:

20)  Should you seek a Leave of Absence for reasons other than
described above, we will evaluate such a request based on particular
circumstances present at that time, including but not limited to your
current and anticipated work responsibilities, performance, company
needs, etc.  [Company] reserves the right to refuse such a request at
its sole discretion.

[]  This policy must apply to all employees; however, the amount of
disability pay available to non-exempt vs exempt employees may
differ.  Pay can be prorated.

[]  Employers with fewer than 50 employees are not effected by the
Family and Medical Leave Law.  If you fall under this category you may
use the following Disability Leave of Absence policy.

Disability (Including Pregnancy) Leave of Absence

[]  The Disability Leave of Absence policy is essential due to the
terms of the Federal Pregnancy Act.

[]  Conform to state law on the number of days off allowed for
pregnancy.  Remember that male employees are subject to the same time
off for disability.

[]  Check with your attorney on your state and local laws regarding
this and modify this policy accordingly.

[]  You may wish to have this policy apply only to "non-exempt"
employees.

[]  Choose one of the two policies listed below.

If a salaried exempt employee becomes disabled and unable to work for
a prolonged period of time, salary continuation benefits may be
available during the leave of absence under our Short Term Disability
Plan.

This plan is intended to provide, in the case of a nonoccupational
injury, [x] weeks of salary continuation paid at [x]% of the
employee's base salary, beginning on the [x] working day after your
leave begins.

Medical documentation, to the satisfaction of the Company may be
required for all periods of time during which Short-Term Disability
benefits are requested. [Company] reserves the right to require
independent medical verification of an associate's inability to work,
based on a medical exam by a physician chosen by and paid for by
[Company].

[Company] classifies pregnancy as any other medically disabling
condition, and will provide reasonable leave for all employees for the
period of disability as determined by the associate and her physician.
When ready to return to work, the employee will be reinstated to her
original job or a similar level position providing circumstances have
not so changed as to make it impossible or unreasonable to do so.  At
all times our maternity leave policy will be in compliance with the
State and Federal laws.

Should an employee with an excellent work record desire more time
after using all vacation time and short term disability leave,
allowances may be made at the discretion of [Company] and on an
individual basis.  The deciding factor will be the ability of the
company to cover, without interruption, the position as described in
the employee's job description.

If your disability, (other than pregnancy), prevents you from working
for longer than six (6) weeks, when you are ready to return to work we
will do our best to reinstate you to your position or a similar
position, but we cannot guarantee that your job or any job will be
available.

Any questions regarding pregnancy/disability leave, Short-Term
Disability benefits or Leave of Absence Request Forms (required prior
to the commencement of the leave) should be directed to the Human
Resource Department.

  -- OR --

[Company] may grant an unpaid leave of absence for illness, disability
or pregnancy. To request a disability leave of absence from your
manager, you should submit, or have someone submit for you, a
statement of ill health or disability from your doctor. (Pregnancy is
treated, for the purposes of this policy, the same as an illness or
disability.) An approved disability leave may be granted for up to
ninety (90) days. If necessary, you may request extensions in thirty
(30) day increments for a maximum of one (1) year. Whenever possible,
you are required to give as much notice as possible of your pending
need for a disability leave of absence.

In the case of pregnancy, please inform your manager as soon as
possible of the date you and your doctor anticipate that you will
begin your leave. Your job status will be protected to the extent that
we will make every effort to allow you to return to your former work,
or similar work if available, for which you may be qualified.

At the time the disability leave begins, any accrued personal leave or
sick leave will be paid. Vacation time previously earned (but not
used) at that time will also be paid if the employee so desires. These
benefits do not continue to accrue during a leave of more than thirty
(30) calendar days. This policy applies to all employees. Your group
insurance booklet should be reviewed to determine your insurance
coverage during a leave of absence.

Employees who must remain away from work for more than the period of
time allowed above will be considered terminated from employment. They
are welcome to re-apply subject to [Company]'s usual hiring policies.

Employees who develop an illness or physical condition which requires
medical treatment or restrictions and precautions as to their health
will be required to submit a physician's statement. This statement
must give approval that continued full-time employment in their
present position will not jeopardize their health or the safety of
others, in the event they continue to work. A similar statement is
required upon return from a disability leave.

Should your attendance or job performance suffer during the period
preceding and/or following a disability leave, we will accommodate you
to the extent provided by law. We are under no obligation to reduce or
alter your work load, or to assign fewer than the usual hours of work.

Note: See "Disability Insurance" under "Insurance Coverage" later on
in this section for further information.

Educational Leave of Absence

An educational leave of absence may be approved if the desired
curriculum is of mutual benefit to you and to [Company]. Apply in the
same manner as you would for a personal leave of absence.

Election Day

We encourage you to exercise your voting privileges in local, state,
and national elections. However, since the polls are open for long
periods, you are encouraged to vote before or after regular working
hours. If it should be necessary, you may take up to two hours leave
from work to vote in a governmental election or referendum. You will
be expected to notify your manager at least one week in advance. You
will not be paid for such time. Personal leave time, if available, may
be used for this purpose.

Military Leave of Absence

[]  Employees may not be compelled to use up vacation or personal time
during military leave, and the job must be held open for the employee.
He or she must not be discriminated against in pay, promotion, or job
assignment.

If you are a full-time employee and are inducted into the U.S. Armed
Forces, you will be eligible for re-employment after completing
military service, provided:

1.  You show your orders to your manager as soon as you receive them.

2.  You satisfactorily complete your active duty service.

3.  You enter the military service directly from your employment with
[Company].

4.  You apply for and are available for re-employment within ninety
(90) days after discharge from active duty. If you are returning from
up to six (6) months active duty for training, you must apply within a
reasonable time (usually thirty (30) days) after discharge.

Military Reserves or National Guard Leave of Absence

[]  This policy is required under federal law for National Guard or
Reserve Service.

[]  You may choose to pay the difference between an employee's regular
base pay and their Military Reserves or National Guard pay while they
are on duty. If so, specify how and when the payments will be made
(such as after completion of their tour of duty and only when a copy
of their military pay voucher has been submitted). If you choose to
pay employees for Military Reserve or National Guard leave, you may
wish to move this policy to the Other Paid Leaves of Absence
section.

Employees who serve in U. S. military organizations or state militia
groups may take the necessary time off without pay to fulfill this
obligation, and will retain all of their legal rights for continued
employment under existing laws. These employees may apply accrued
personal leave and unused earned vacation time to the leave if they
wish; however, they are not obliged to do so.

You are expected to notify your manager as soon as you are aware of
the dates you will be on duty so that arrangements can be made for
replacement during this absence.

Personal Leave of Absence

In very special circumstances, [Company] may grant a leave for a
personal reason, but never for taking employment elsewhere or going
into business for yourself. You should request an unpaid personal
leave of absence from your manager. A personal leave of absence must
not interfere with the operations of your department or [Company].
Your manager will submit your request to the appropriate member of
management for final approval.

A personal leave of absence may be granted for up to thirty (30) days.
If your leave is extended for more than thirty (30) days, vacation and
other benefits will no longer continue to accrue. Consult your group
insurance booklet to determine your insurance coverage during a leave
of absence. Failure to return from a leave at the time agreed will
result in termination of employment.

Note: See "Returning From a Leave of Absence" later on in this section
for further information.

Accepting Other Employment or Going Into Business
  While on Leave of Absence

If you accept any employment or go into business while on a leave of
absence from [Company], you will be considered to have voluntarily
resigned from employment with [Company] as of the day on which you
began your leave of absence.

Insurance Premium Payment During Leaves of Absence

[Company] will continue to pay our share of insurance premiums for
employee coverage and dependent coverage for a maximum of six (6)
months while you are on a disability leave of absence. While you are
on any other type of unpaid leave of absence from [Company], you will
be responsible for paying the total premiums for your coverage and
that of your dependents while on leave. Failure to do so may result in
loss of coverage and possible refusal by the insurance carrier to
allow your coverage to be reinstated.

[]  Note: This is a very generous policy. Presently, under Federal
Law, only twelve (12)  weeks of health insurance continuation is
required per year for Family/Medical Leave. State laws vary, check
with your local attorney.

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