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| Lipman Company, The (TLC) Provides employee benefits, administration and business insurance services. |   |
| Employee Benefits Solutions Assists companies in improving the quality and value of their Human Resource programs, while reducing the overall cost to the employer |   | |
| Sher Company Specializing in designing cost-conscious benefit programs and outsourcing services for organizations in a variety of industries locally and nationally. |   | |
| Wellington: HR Consulting Charles Schwab & Co. Custodian for 401k plan assets. Provides a Web-based low Cost 401K 2000+ no-load mutual funds to choose from. |   | |
| Spiro Group Provider of employee benefits consulting, professional employer organization (PEO), health and disability insurance and pension plans and group insurance. |   | |
| FosterThomas Consulting Provides consulting and outsourcing management services in the human resources and employee benefits arena |   | |
| S & S Financial Services An independent benefit consulting firm which represents no specific insurance, investment or administration company. |   | |
| Baker, Thomsen Associates Services include salary administration, executive compensation, retirement plans, discrimination testing, benefit statements, Internet , wage and salary surveys, FAVR analyses, prevailing wage reports and Intranet benefit communication and litiga. |   | |
| Accrued Benefit Administrators Located in Santa Barbara, California. Providers of planning, design and administration of retirement and benefit plans. |   | |
| Thobe Group A human resources management consulting firm that focuses on communication technology compensation and organizational issues. |   | |
| CompAnalysis, Inc Compensation management services include: executive compensation- incentive plan design, job evaluation and classification, pay for performance and other performance management systems and salary administration. |   | |
| Travel Incentives from Fennell Promotions Creator of custom travel/loyalty incentive programs designed to reach company goals. |   | |
| BCG Employee Benefits Employee benefits consulting firm providing information on group life insurance, dental, pension , group medical, vision, long-term care and individual plans. |   | |
| Corporate Benefits Company Provides employee benefit consulting services. |   | |
| Center for Workforce Effectiveness Management consulting firm specializing in compensation consulting, workforce effectiveness, and organizational technology. |   | |
| HRM-ONE Services include customizable application software, professional consultancy services, bureau services and training. Provides a comprehensive human resource information and management service to both public and private sector organizations. |   | |
| Work & Family Benefits, Inc. An employee benefits company dedicated to making child and elder care benefits available to all working people. |   | |
| Executive Alliance Multi-discipline human resource consulting firm providing services in compensation, employee benefits, human resource information systems and employee relations. |   | |
| Frank Gates A national family of companies dedicated to controlling employers' costs in workers compensation, unemployment compensation, group health and liability claims. |   | |
| William M. Mercer, Incorporated Offers a full range of employee benefits, communication, actuarial, compensation and other key human resources consulting services. |   | |
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