Dear Human Resources and Payroll Representatives,

We want to thank you for your wonderful feedback regarding our free seminars. We are very glad to hear our seminars are providing you with the information you need to make your jobs easier.

Our next FREE informative seminar will be held on Thursday, June 17, 2004 at 9:00am. The seminar topic will be "Myths of Outsource vs. In-house Payroll Solutions". This educational seminar will address any questions and concerns you have regarding your payroll sourcing decisions. We have asked Patti Ward with Payroll Tax People, LLC to join us and provide you with imperative information on payroll tax filing and processing options.

This is definitely a seminar you do not want to miss. Below are just a few "Myths" we will be covering:

• Is In-house payroll more work and therefore more
  costly?
• Does maintaining in-house payroll require additional   employees?
• Does Outsourcing take away company and tax   liability?
• Is Outsourcing more secure and less expensive?
• What really is the difference between Outsource vs. In-house payroll cycles?
• Outsource Payroll process vs. In-house Payroll   process
• What you pay for: Outsource vs. In-house
• Outsource vs. In-house Price Comparison
• Outsourced payroll and tax filing. What happens when   you process in-house?
• And Much, Much More

Keynote Speakers:
Patti Ward
National Accounts Tax Manager
Payroll Tax People, LLC

Jacques Ohana
President, Midrange Software, Inc.

To register for our "Myths of Outsource vs. Inhouse Payroll Solutions" Seminar

For more information, call
(818)762-8537, ext. 216.