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<p class=MsoNormal><span style='color:#1F497D'>July 21, 2010<o:p></o:p></span></p>
<p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='color:#1F497D'>The benefits rate table changes
published on July 20, has been revised to include Vacation Leave Accrual assessment
rates. Please see item #8 below.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'>TO: All Departments<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'>FR: Payroll Office<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'>RE: Benefits Rate Table Changes effective
July 2010<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'>_______________________________________________<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'> <o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'>The following benefit rates will change effective with
July 2010 earnings. Old rates are in parenthesis.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'>Percentage based benefits are calculated based on the monthly
gross payroll.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'> <o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'>1. Workers Compensation Insurance<o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:.5in'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>All Funds
– 0.73% (0.99%) – decrease of 26 percent<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'> <o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'>2. Unemployment Insurance <o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:.5in'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>General Funds –
0.45% (0.25%) – increase of 80 percent<o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:.5in'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>Federal Funds –
0.54% (0.36%) – increase of 50 percent<o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:.5in'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>Other Funds – 0.54%
(0.30%) – increase of 80 percent<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'>3. Other Post Employment Benefits (OPEB) – formerly
Annuitant Health Insurance<o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:.5in'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>All Funds – 3.31%
(3.12%) – increase of 6 percent<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'>4. Benefits Administration Assessment <o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:.5in'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>All Funds – 0.17%
(0.16%) – increase of 6 percent<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'> <o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'>5. General Liability and Employment Practices - assessed outside
of the Payroll Expenditure Distribution process and charged to your general
ledger.<o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:.5in'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>a. General Liability
(Location 5) - 1.1099% (0.7140%) – increase of 56 percent<o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:.5in'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>b. General Liability
(Location N) - 0.0700% (0.0800%) – decrease of 12.5 percent<o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:.5in'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>c. Employment Practices
(Location 5) - 0.0570% (0.1734%) – decrease of 67 percent<o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:.5in'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>d. Employment Practices
(Location N) - 0.0400% (0.0500%) – decrease of 20 percent<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'><br>
6. Communication Infrastructure Fee (formerly Communication Worker Fee) -
assessed outside of the Payroll Expenditure Distribution process and charged to
your general ledger.<o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:.5in'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>Fee per FTE - $47.59
($24.00) – increase of 98 percent<o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:.5in'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'>Fee per Student Assistant
I and II - $23.80 ($12.00) – increase of 98 percent<o:p></o:p></span></p>
<p class=MsoNormal style='text-indent:.5in'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'>7. Graduate Remission Programs<o:p></o:p></span></p>
<p class=MsoListParagraph style='margin-left:.75in;text-indent:-.25in;
mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'><span style='mso-list:
Ignore'>a.<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Graduate
Student health Insurance (GSHIP) with Admin fee/QTR - $641.00 ($603.00) –
increase of 6 percent<o:p></o:p></span></p>
<p class=MsoListParagraph style='margin-left:.75in;text-indent:-.25in;
mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'><span style='mso-list:
Ignore'>b.<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Graduate
Student Fee Remission (GSFR) – Residents per QTR - $3,434.00 ($2,968.00)
– increase of 15.7 percent<o:p></o:p></span></p>
<p class=MsoListParagraph style='margin-left:.75in;text-indent:-.25in;
mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'><span style='mso-list:
Ignore'>c.<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Graduate
Student Fee Remission (GSFR) – Non-Residents per QTR - $3,570.00
($3,085.00) – increase of 15.72 percent<o:p></o:p></span></p>
<p class=MsoListParagraph style='margin-left:.75in;text-indent:-.25in;
mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:black'><span style='mso-list:
Ignore'>d.<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><span
style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";color:black'>Graduate
Student Fee Remission –AGSM per QTR - $3,404.00 ($2,864.00) –
increase of 18.85 percent <o:p></o:p></span></p>
<p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><b><span style='font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>8. </span></b><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>Vacation Leave Accrual - Gross salary multiplied by applicable
rate below (increase of 50 percent)<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'><o:p> </o:p></span></p>
<p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt;
font-family:"Trebuchet MS","sans-serif";color:#0070C0'> Effective 07/2010
(old factors in parenthesis effective 03/2010) <o:p></o:p></span></p>
<table class=MsoNormalTable border=1 cellpadding=0 width=383 style='width:287.6pt;
margin-left:.5in'>
<tr>
<td width=50 style='width:37.5pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>LEAVE CODE</span></b><b><span style='font-size:12.0pt;
font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=88 style='width:66.2pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>CASUAL/</span></b><b><span style='font-size:12.0pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'><br>
</span></b><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>STUDENTS</span></b><b><span style='font-size:12.0pt;
font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=76 style='width:56.95pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>RETIREMENT WITHOUT FICA</span></b><b><span style='font-size:
12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=76 style='width:57.2pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>RETIREMENT WITH FICA</span></b><b><span style='font-size:12.0pt;
font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=81 style='width:60.75pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>SAFETY MEMBERS</span></b><b><span style='font-size:12.0pt;
font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
</tr>
<tr style='height:15.75pt'>
<td width=50 style='width:37.5pt;padding:.75pt .75pt .75pt .75pt;height:15.75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>A and G</span></b><b><span style='font-size:12.0pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=88 style='width:66.2pt;padding:.75pt .75pt .75pt .75pt;height:15.75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0459 </span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'>(.0306)</span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=76 style='width:56.95pt;padding:.75pt .75pt .75pt .75pt;height:
15.75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0528</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0352) </span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=76 style='width:57.2pt;padding:.75pt .75pt .75pt .75pt;height:15.75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0554</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0369)</span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=81 style='width:60.75pt;padding:.75pt .75pt .75pt .75pt;height:
15.75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0561</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0374) </span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
</tr>
<tr>
<td width=50 style='width:37.5pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>B and H</span></b><b><span style='font-size:12.0pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=88 style='width:66.2pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0551</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0367) </span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=76 style='width:56.95pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0633</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0422) </span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=76 style='width:57.2pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0666</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0444)</span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=81 style='width:60.75pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0674</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0449) </span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
</tr>
<tr>
<td width=50 style='width:37.5pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>C and J</span></b><b><span style='font-size:12.0pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=88 style='width:66.2pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.</span></b><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>0644</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0429)</span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=76 style='width:56.95pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0740</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0493) </span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=76 style='width:57.2pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0777</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0518) </span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=81 style='width:60.75pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0786</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (0524) </span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
</tr>
<tr>
<td width=50 style='width:37.5pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>D and K</span></b><b><span style='font-size:12.0pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=88 style='width:66.2pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0735</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0490) </span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=76 style='width:56.95pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0846</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0564)</span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=76 style='width:57.2pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0888</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0592) </span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=81 style='width:60.75pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0900</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0600) </span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
</tr>
<tr>
<td width=50 style='width:37.5pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>E</span></b><b><span style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=88 style='width:66.2pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0735</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0490) </span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=76 style='width:56.95pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0846</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0564)</span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=76 style='width:57.2pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0888</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0592) </span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=81 style='width:60.75pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0900</span></b><b><span style='font-size:7.5pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'> (.0600) </span></b><b><span
style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
</tr>
<tr>
<td width=50 style='width:37.5pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>F</span></b><b><span style='font-size:12.0pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=88 style='width:66.2pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0000</span></b><b><span style='font-size:12.0pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=76 style='width:56.95pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0000</span></b><b><span style='font-size:12.0pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=76 style='width:57.2pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0000</span></b><b><span style='font-size:12.0pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
<td width=81 style='width:60.75pt;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><span style='font-size:7.5pt;font-family:"Trebuchet MS","sans-serif";
color:#0070C0'>.0000</span></b><b><span style='font-size:12.0pt;font-family:
"Trebuchet MS","sans-serif";color:#0070C0'><o:p></o:p></span></b></p>
</td>
</tr>
</table>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'> <o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'>For a complete list of all the benefit rates, please logon to our
website: <a href="http://accounting.ucr.edu/ben2010.htm"><span
style='color:black'>http://accounting.ucr.edu/ben2010.htm</span></a>.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Trebuchet MS","sans-serif";
color:black'>Thank You.<o:p></o:p></span></p>
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