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<div class=Section1>
<p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>September
25, 2009<o:p></o:p></span></p>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>PPS
Release 1877 is the second phase of the salary reduction/furlough program that
was installed recently to address issues related to the Furlough Leave Accrual and
Taken. Two new DOS codes have been established as follows: 1) FUA –
Furlough Leave Accrual and 2)FUT – Furlough Leave Taken.<br>
<br>
<b>FUA – Furlough Leave Accrual<br>
</b>Whenever there’s a salary reduction, PPS will use an accrual factor
that is determined by the employee’s Medical Contribution Base (MCB) as
of January 1, 2009 to calculate the furlough leave accrued for the month.
The employee’s accrual factor is included in the table below. The Furlough
Accrued hours will be calculated and reported to the employee’s earnings
statement and Time Record in a future month. This method is different
from the way vacation/sick leave accruals are calculated and reported on
PPS. <o:p></o:p></span></p>
<p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>Example:<o:p></o:p></span></p>
<p class=MsoNormal style='text-autospace:none'><span style='font-family:"Trebuchet MS","sans-serif"'>A
Staff employee worked 176 hours in September 2009 and the annual salary is $60,000
(salary band 3). The furlough accrual factor is 0.061538. During
the September 2009 MO payroll compute, PPS will take 176 hrs reported under the
‘regular pay’ line and multiply it by the accrual factor “0.061538
and the result is 10.830688. <b>This figure will be reported on the
following month’s Earnings Statement (10/30/2009) and Time Record (November
2009) unlike vacation and sick leave accrual which are reported in the same
month they’re accrued. </b></span><span style='font-family:"Trebuchet MS","sans-serif"'>There
is no “minimum on pay status” requirement for furlough accruals.
The system is designed to accrue based on any amount of </span><i><span
style='font-family:"Trebuchet MS","sans-serif"'>eligible </span></i><span
style='font-family:"Trebuchet MS","sans-serif"'>hours on pay status. </span><i><span
style='font-family:"Trebuchet MS","sans-serif"'>(</span></i><b><i><span
style='font-family:"Trebuchet MS","sans-serif"'>Note</span></i></b><i><span
style='font-family:"Trebuchet MS","sans-serif"'>: eligible hours are hours
associated with pay that is subject to the Plan).<br>
<br>
</span></i><b><span style='font-family:"Trebuchet MS","sans-serif"'>FUT –
Furlough Leave Taken<br>
</span></b><span style='font-family:"Trebuchet MS","sans-serif"'>Please report FUT
(Furlough Leave Taken) in hours in the same month taken. PPS will process
and display it on the earnings statement and time record in the same month.<b><br>
</b></span><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'>Note:
The UCR Time Record was modified and a column added for the reporting of
Furlough leave taken. Academic Year Faculty are not required to use the
Time Record to report Furlough taken. Academic Personnel Office will soon
issue instructions how academic year faculty are supposed to report furlough
leave taken.</span><b><span style='font-family:"Trebuchet MS","sans-serif"'><br>
</span></b><b><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'><br>
Banding Table - All Employees </span></b><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'><o:p></o:p></span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=642
style='width:481.5pt;margin-left:5.4pt;border-collapse:collapse'>
<tr style='height:31.4pt'>
<td width=42 valign=top style='width:31.5pt;border:solid black 1.0pt;
background:white;padding:0in 5.4pt 0in 5.4pt;height:31.4pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Salary
Band <o:p></o:p></span></p>
</td>
<td width=72 valign=top style='width:.75in;border:solid black 1.0pt;
border-left:none;background:white;padding:0in 5.4pt 0in 5.4pt;height:31.4pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Medical
Contribution Base<o:p></o:p></span></p>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>New
Year <o:p></o:p></span></p>
</td>
<td width=84 valign=top style='width:63.0pt;border:solid black 1.0pt;
border-left:none;background:white;padding:0in 5.4pt 0in 5.4pt;height:31.4pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Annual
Compensation <o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border:solid black 1.0pt;
border-left:none;background:white;padding:0in 5.4pt 0in 5.4pt;height:31.4pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Reduction
<o:p></o:p></span></p>
</td>
<td width=66 valign=top style='width:49.5pt;border:solid black 1.0pt;
border-left:none;background:white;padding:0in 5.4pt 0in 5.4pt;height:31.4pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Accrual
Rate <o:p></o:p></span></b></p>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Staff/Other
Academics<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border:solid black 1.0pt;
border-left:none;background:white;padding:0in 5.4pt 0in 5.4pt;height:31.4pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Furlough<o:p></o:p></span></b></p>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'> Days<o:p></o:p></span></b></p>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Staff
<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border:solid black 1.0pt;
border-left:none;background:white;padding:0in 5.4pt 0in 5.4pt;height:31.4pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Accrual
Rate <o:p></o:p></span></p>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Academic-Yr
Faculty<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border:solid black 1.0pt;
border-left:none;background:white;padding:0in 5.4pt 0in 5.4pt;height:31.4pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Furlough<o:p></o:p></span></p>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'> Days<o:p></o:p></span></p>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Academic-Yr
Faculty</span></b><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'><o:p></o:p></span></p>
</td>
<td width=60 valign=top style='width:45.0pt;border:solid black 1.0pt;
border-left:none;background:white;padding:0in 5.4pt 0in 5.4pt;height:31.4pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Accrual
Rate <o:p></o:p></span></b></p>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Fiscal-Yr<o:p></o:p></span></b></p>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Faculty<o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border:solid black 1.0pt;
border-left:none;background:white;padding:0in 5.4pt 0in 5.4pt;height:31.4pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Furlough<o:p></o:p></span></b></p>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'> Days<o:p></o:p></span></b></p>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Fiscal-Yr<o:p></o:p></span></b></p>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Faculty<o:p></o:p></span></b></p>
</td>
</tr>
<tr style='height:15.8pt'>
<td width=42 valign=top style='width:31.5pt;border:solid black 1.0pt;
border-top:none;padding:0in 5.4pt 0in 5.4pt;height:15.8pt'>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>1 <o:p></o:p></span></p>
</td>
<td width=72 valign=top style='width:.75in;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'><=40 <o:p></o:p></span></p>
</td>
<td width=84 valign=top style='width:63.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal style='text-autospace:none'><b><span style='font-size:
10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'><= $40,000 <o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>4%
<o:p></o:p></span></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.042308
<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>11
<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.026923
<o:p></o:p></span></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>7
<o:p></o:p></span></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.038462
<o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>10
<o:p></o:p></span></b></p>
</td>
</tr>
<tr style='height:15.8pt'>
<td width=42 valign=top style='width:31.5pt;border:solid black 1.0pt;
border-top:none;padding:0in 5.4pt 0in 5.4pt;height:15.8pt'>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>2 <o:p></o:p></span></p>
</td>
<td width=72 valign=top style='width:.75in;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>41-46 <o:p></o:p></span></p>
</td>
<td width=84 valign=top style='width:63.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal style='text-autospace:none'><b><span style='font-size:
10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>$40,001- $46,000 <o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>5%
<o:p></o:p></span></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.050000
<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>13
<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.034615
<o:p></o:p></span></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>9
<o:p></o:p></span></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.046154
<o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>12
<o:p></o:p></span></b></p>
</td>
</tr>
<tr style='height:15.8pt'>
<td width=42 valign=top style='width:31.5pt;border:solid black 1.0pt;
border-top:none;padding:0in 5.4pt 0in 5.4pt;height:15.8pt'>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>3 <o:p></o:p></span></p>
</td>
<td width=72 valign=top style='width:.75in;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>47-60 <o:p></o:p></span></p>
</td>
<td width=84 valign=top style='width:63.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal style='text-autospace:none'><b><span style='font-size:
10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>$46,001-$60,000 <o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>6%
<o:p></o:p></span></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.061538
<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>16
<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.038462
<o:p></o:p></span></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>10
<o:p></o:p></span></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.053846
<o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>14
<o:p></o:p></span></b></p>
</td>
</tr>
<tr style='height:15.8pt'>
<td width=42 valign=top style='width:31.5pt;border:solid black 1.0pt;
border-top:none;padding:0in 5.4pt 0in 5.4pt;height:15.8pt'>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>4 <o:p></o:p></span></p>
</td>
<td width=72 valign=top style='width:.75in;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>61-90 <o:p></o:p></span></p>
</td>
<td width=84 valign=top style='width:63.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal style='text-autospace:none'><b><span style='font-size:
10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>$60,001-$90,000 <o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>7%
<o:p></o:p></span></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.069231
<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>18
<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.046154
<o:p></o:p></span></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>12
<o:p></o:p></span></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.061538
<o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>16
<o:p></o:p></span></b></p>
</td>
</tr>
<tr style='height:21.05pt'>
<td width=42 valign=top style='width:31.5pt;border:solid black 1.0pt;
border-top:none;padding:0in 5.4pt 0in 5.4pt;height:21.05pt'>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>5 <o:p></o:p></span></p>
</td>
<td width=72 valign=top style='width:.75in;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.05pt'>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>91-180 <o:p></o:p></span></p>
</td>
<td width=84 valign=top style='width:63.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.05pt'>
<p class=MsoNormal style='text-autospace:none'><b><span style='font-size:
10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>$90,001-$180,000 <o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.05pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>8%
<o:p></o:p></span></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.05pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.080769
<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.05pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>21
<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.05pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.053846
<o:p></o:p></span></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.05pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>14
<o:p></o:p></span></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.05pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.073077
<o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.05pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>19
<o:p></o:p></span></b></p>
</td>
</tr>
<tr style='height:21.5pt'>
<td width=42 valign=top style='width:31.5pt;border:solid black 1.0pt;
border-top:none;padding:0in 5.4pt 0in 5.4pt;height:21.5pt'>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>6 <o:p></o:p></span></p>
</td>
<td width=72 valign=top style='width:.75in;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.5pt'>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>181-240 <o:p></o:p></span></p>
</td>
<td width=84 valign=top style='width:63.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.5pt'>
<p class=MsoNormal style='text-autospace:none'><b><span style='font-size:
10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>$180,001-$240,000
<o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.5pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>9%
<o:p></o:p></span></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.5pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.092308
<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.5pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>24
<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.5pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.057692
<o:p></o:p></span></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.5pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>15
<o:p></o:p></span></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.5pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.084615
<o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:21.5pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>22
<o:p></o:p></span></b></p>
</td>
</tr>
<tr style='height:15.8pt'>
<td width=42 valign=top style='width:31.5pt;border:solid black 1.0pt;
border-top:none;padding:0in 5.4pt 0in 5.4pt;height:15.8pt'>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>7 <o:p></o:p></span></p>
</td>
<td width=72 valign=top style='width:.75in;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>>240 <o:p></o:p></span></p>
</td>
<td width=84 valign=top style='width:63.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal style='text-autospace:none'><b><span style='font-size:
10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>>$240,000 <o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>10%
<o:p></o:p></span></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.100000
<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>26
<o:p></o:p></span></b></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.065385
<o:p></o:p></span></p>
</td>
<td width=66 valign=top style='width:49.5pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>17
<o:p></o:p></span></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>0.092308
<o:p></o:p></span></b></p>
</td>
<td width=60 valign=top style='width:45.0pt;border-top:none;border-left:none;
border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;padding:0in 5.4pt 0in 5.4pt;
height:15.8pt'>
<p class=MsoNormal align=center style='text-align:center;text-autospace:none'><b><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>24
<o:p></o:p></span></b></p>
</td>
</tr>
</table>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif"'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif"'>All
Senior Management Group (SMG) members will be provided only 10 furlough days
regardless of their respective salary reduction level.<br>
Thus, the accrual rate of .038462 will be used for this group. <br>
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Thank you<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-family:"Trebuchet MS","sans-serif"'>Payroll
Services Office<br>
</span><span style='font-family:"Trebuchet MS","sans-serif"'>------------------------<o:p></o:p></span></p>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal><o:p> </o:p></p>
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