1. Título de la presentación Fecha New Benefits for employers of BC News on Housing Credits for everybody Follow-up remarks on last month presentation March 16, 2011

2. For employers of State of Baja California Effective January 8, 2011 to Dec 30, 2011 Tax Benefit for companies who hire employees older than 45 years old Release of BC state payroll Tax Intended to include experienced workers to workforce Up to one year on each employee If employee leave, could be replaced by employee of same age

3. Reminder of existing benefits for employers of BC Release of BC state payroll tax for companies who hire employees older than 60 years, or with different capabilities 5% benefit for paying the payroll tax trough the BC internet website

4. Housing credits for everybody Domestic employees are elective to a housing credit now Non-resident Employees can have a housing credit now in Mexicos restricted zone (coasts and borders) trough a Trust Fund

5. Follow-up remarks on last month presentation New Law on Food Aid for workers still in search for tax benefits Has not been successful in general because of its penalties

6. Contacts Mauricio Monroy mauricio.monroy@monroycp.com Elisa Ibañez elisa.ibañez@monroycp.com Lorena Soltero lorena.soltero@monroycp.com Guillermo Gomez guillermo.gomez@monroycp.com Victor Paz victor.paz@monroycp.com www.mauriciomonroy.com +52 (664) 972 9072 Blvd. Agua Caliente 10611 Suite 805, Col. Aviación Tijuana, B.C. CP 22420