2. Your business… …just got easier!

3. Allows you to focus on your core business Allows you to focus on your core business Broad range of high-level expertise Broad range of high-level expertise National resources, personal service National resources, personal serviceCBIZ:

4. CBIZ: Human Resources Consulting Advisory & Tax Benefits Consulting & Administration Litigation Advisory Services M&A/Capital Advisory Marketing Valuation & Appraisal Property Tax Performance Consulting Technology Solutions Payroll Services Broad Range of High-Level Expertise Risk Management Services

5. Nationally, CBIZ is the: #1 Benefits advisory firm as ranked by Business Insurance, July 22, 2002 6 th largest accounting firm as ranked by Business Week, May, 2002 13 th largest U.S. broker of business insurance One of the ten largest Business Valuation firms CBIZ: Our Mission is to be the leading provider of Integrated Business Services and Products to Business America National Resources, Personal Service

6. Benefit Consulting and Administration Does your employee benefit program contribute to the profitable growth of your company? Do your employees understand their benefits, and how to use them? Do your employees value the benefits at the same level that it costs you to provide them?

7. Health Benefit Inflation Towers Perrin, “2001 Health Care Cost Survey: Report of Key Findings” Benefit Consulting and Administration 199819992000200119951996199719921993199419901991198819891987 0% 2% 4% 6% 8% 10% 12% 14% 18% 16% Consumer Price Index 20022003(P) 6.9% 16.7% 17.1% 12.1% 10.1% 8.0% 18.6% 2.5% 2.1% -1.1% 7.3% 6.1% 0.2% 11.0% 8.1% 14% 15% 201020072008200920052006200320042002 0 $1K $2K $3K $4K $5K $6K $7K $9k $8K Per Employee Cost Towers Perrin, “2001 Health Care Cost Survey: Report of Key Findings”

8. Contributing Factors: Aging population (boomers are turning 50) Aging population (boomers are turning 50) Tight medical labor market Tight medical labor market Direct to consumer Rx marketing Direct to consumer Rx marketing Diminishing Health Plan Margins Diminishing Health Plan Margins National and State healthcare legislation (HIPAA, National and State healthcare legislation (HIPAA, Patient bill of rights, state mandates, COBRA, etc.) Patient bill of rights, state mandates, COBRA, etc.) Lack of consumer centricity Lack of consumer centricity Benefit Consulting and Administration Typical Options: Pass the increased cost directly to employees Pass the increased cost directly to employees Decrease the scope of benefits offered Decrease the scope of benefits offered Increase point-of-use cost sharing Increase point-of-use cost sharing Restrict provider choice Restrict provider choice Change carriers for temporary cost relief Change carriers for temporary cost relief Decrease / eliminate eligibility for health coverage Decrease / eliminate eligibility for health coverage

9. Benefit Consulting and Administration Key Benefit Objectives for 2002: 1.Control Health & Welfare costs 2.Employee attraction and retention 3.Increased use of technology 4.Compliance and fiduciary issues 5.Administrative productivity & alternatives Provided By ISCEBS and Deloitte & Touche (January 2002)

10. Current Benefit Environment

11. Strategic Plan Current Plan Audit Current Plan Audit Employee Communication & Education Employee Communication & Education Population Health Risk Management Population Health Risk Management Compliance Assistance Compliance Assistance Technology Application Technology Application Ongoing Plan Management Ongoing Plan Management Strategic Plan Current Plan Audit Current Plan Audit Employee Communication & Education Employee Communication & Education Population Health Risk Management Population Health Risk Management Compliance Assistance Compliance Assistance Technology Application Technology Application Ongoing Plan Management Ongoing Plan Management Current Plan Audit Operational Plan Audit Operational Plan Audit Corporate Profile Corporate Profile Employee Survey(s) Employee Survey(s) Actuarial Claim Analysis, Modeling, and Forecasting Actuarial Claim Analysis, Modeling, and Forecasting Strategic (3 Year) Objectives Strategic (3 Year) Objectives Tasks and Performance Standards Tasks and Performance Standards Strategic Plan Current Plan Audit Current Plan Audit Employee Communication & Education Employee Communication & Education Population Health Risk Management Population Health Risk Management Compliance Assistance Compliance Assistance Technology Application Technology Application Ongoing Plan Management Ongoing Plan Management Employee Communication & Education Employee Survey(s) Employee Survey(s) Employee Benefit Teams / Committees Employee Benefit Teams / Committees Benefit Statements (Web or Paper-based) Benefit Statements (Web or Paper-based) Coordinate and Facilitate effective communication through one or more of the following: Classroom, One-on-One, Print, IVR, Call-centers,and Web-Based vehicles as appropriate Coordinate and Facilitate effective communication through one or more of the following: Classroom, One-on-One, Print, IVR, Call-centers,and Web-Based vehicles as appropriate Strategic Plan Current Plan Audit Current Plan Audit Employee Communication & Education Employee Communication & Education Population Health Risk Management Population Health Risk Management Compliance Assistance Compliance Assistance Technology Application Technology Application Ongoing Plan Management Ongoing Plan Management Population Health Risk Management Health Risk Assessment Health Risk Assessment Disease Management Programs Disease Management Programs Personal Nurse / Health Coach Programs Personal Nurse / Health Coach Programs Nurselines / EAP’s/ eDoc Programs Nurselines / EAP’s/ eDoc Programs Self-Care Handbooks / Wellness Newsletters Self-Care Handbooks / Wellness Newsletters Online Reference Medical & Rx Reference Databases Online Reference Medical & Rx Reference Databases Strategic Plan Current Plan Audit Current Plan Audit Employee Communication & Education Employee Communication & Education Population Health Risk Management Population Health Risk Management Compliance Assistance Compliance Assistance Technology Application Technology Application Ongoing Plan Management Ongoing Plan Management Compliance Assistance Regulatory Affairs Assistance Team Regulatory Affairs Assistance Team Compliance Checklists Compliance Checklists Compliance / Financial Audits Compliance / Financial Audits 5500 Filing 5500 Filing COBRA / FLEX Administration COBRA / FLEX Administration Strategic Plan Current Plan Audit Current Plan Audit Employee Communication & Education Employee Communication & Education Population Health Risk Management Population Health Risk Management Compliance Assistance Compliance Assistance Technology Application Technology Application Ongoing Plan Management Ongoing Plan Management Technology / Web Applications Eligibility Management Eligibility Management Billing Consolidation & Management Billing Consolidation & Management Claim Analysis / Reporting / Modeling / Forecasting Claim Analysis / Reporting / Modeling / Forecasting Payroll Coordination & Integration Payroll Coordination & Integration Communication & Education Communication & Education Population Health Risk Management Population Health Risk Management Strategic Plan Current Plan Audit Current Plan Audit Employee Communication & Education Employee Communication & Education Population Health Risk Management Population Health Risk Management Compliance Assistance Compliance Assistance Technology Application Technology Application Ongoing Plan Management Ongoing Plan Management Ongoing Plan Management Dedicated Support Team Dedicated Support Team Operational Reviews / Corporate Profiling Operational Reviews / Corporate Profiling Dedicated Regulatory Affairs Team Dedicated Regulatory Affairs Team Ongoing Cost & Claim Analysis / Forecasting Ongoing Cost & Claim Analysis / Forecasting Pre-Renewal / Renewal Strategy Pre-Renewal / Renewal Strategy Market Analysis / RFP Process Management Market Analysis / RFP Process Management Written Performance Agreement Written Performance Agreement Benefit Consulting and Administration

12. MetLife

13. Benefit Consulting And Administration Administration Health Benefit Inflation Towers Perrin, “2001 Health Care Cost Survey: Report of Key Findings” Consumer Price Index 199819992000200119951996199719921993199419901991198819891987 0% 2% 4% 6% 8% 10% 12% 14% 18% 16% 6.9% 16.7% 17.1% 12.1% 10.1% 8.0% 18.6% 2.5% 2.1% - 1.1% 7.3% 6.1% 0.2% 13.4% 8.1% 20062007200820042005200220032001 0 $1K $2K $3K $4K $5K $6K $7K $9K $8K Projected Healthcare Cost Per Employee Projected Healthcare Cost Per Employee Towers Perrin, “2001 Health Care Cost Survey: Report of Key Findings” Benefit Consulting and Administration

14. Potential Savings per 1000 employees: Actual Year Yr 1$ 346,000 Yr 2$ 646,000 Yr 3$ 989,000 Yr 4$1,380,000 Yr 5$1,825,000 Yr 6$2,329,000 Yr 7$2,562,000 Potential Savings per 1000 employees: Actual YearCumulative Yr 1$ 346,000$ 346,000 Yr 2$ 646,000$ 992,000 Yr 3$ 989,000$ 1,981,000 Yr 4$1,380,000$ 3,361,000 Yr 5$1,825,000$ 5,186,000 Yr 6$2,329,000$ 7,515,000 Yr 7$2,562,000$10,077,000 Benefit Consulting and Administration

15. How Benefits are Managed: Traditional Model Multiple Advisors Multiple Advisors Decision based on cost / price Decision based on cost / price Reactive Reactive Inconsistent Results Inconsistent Results Little Accountability Little Accountability Valued Advisor Model Advisor Selected First Advisor Selected First Strategy Developed Strategy Developed Proactive Proactive Results are Predictable Results are Predictable Strategy and Results Strategy and Results Regularly Evaluated and Regularly Evaluated and Modified as Appropriate Modified as Appropriate Benefit Consulting and Administration

16. A Few Of Our Clients: Abercrombie & Fitch Allstate Insurance American Airlines American Federation of State, County and Municipal Employees (AFSCME) Association of the United States Army Boston Market C&H Sugar Crown American Corporation Conveyor Services Corporation Einstein Brothers Bagels Ducks Unlimited, Inc. Kansas City Chiefs Mills Corporation NASD Novellus Systems, Inc. Trizechahn Washington Post Wells Fargo Bank Weyerhaeuser Financial White Castle World Wildlife Fund Analysts International Corporation Identix Fender Music Benefit Consulting and Administration

17. Thank You. CBIZ… focused on your success

18. Advisory & Tax Accounting Services Tax Planning & Preparation Sales and Use Tax Services Tax Audit Representation Business Consulting Click here to return to services list

19. Benefits Consulting & Administration Employee Benefits Plan Design Retirement Planning Services Web-based Benefits & Retirement Plan Management Employee Communications Health Management & Wellness Consulting Employee Benefit Law/Compliance Consulting Actuarial Consulting Executive Financial Services Click here to return to services list

20. Human Resource Consulting Compensation Plan Design & Administration Discrimination Testing Audits and ERISA Compliance Development of HR Policies, Procedures and Handbooks Training Individual Consultation Click here to return to services list

21. Litigation Advisory Services Anti-trust Bankruptcy Civil and Criminal Tax Investigations Click here to return to services list

22. M&A/Capital Advisory Sell-Side Advisory Buy-Side Advisory Investment Banking Services Capital Financing Financial Forecasting & Projections Click here to return to services list

23. Marketing Collateral and Advertising Development Communications Consulting Market Research Marketing Assessment/Strategic Planning Website/E-Commerce Development Click here to return to services list

24. Payroll Services Direct Deposit Services Detailed Payroll reports Pre-signed & enveloped paychecks W-2 earning statements Calculation & deposit of all state & federal taxes Click here to return to services list

25. Performance Consulting Business Performance Audits Business Performance Metrics Change Management Communications Consulting Leadership Training/Executive Consulting Strategic Planning Work Process Improvement Click here to return to services list

26. Property Tax Real Estate Services Personal Property Property Tax Compliance/Administration Click here to return to services list

27. Technology ASP Technology Solutions Custom Software Development CRM Software Sales and Implementation E-Business Solutions E-Benefits Solutions Network Solutions Design & Implementation Strategic Technology Planning Click here to return to services list

28. Valuation Appraisal Financial Appraisal Machinery & Equipment Appraisal Real Estate Appraisal Click here to return to services list

29. Risk Management Services Click here to return to services list - RFP Design, preparation and implementation- Design of Risk Management and Insurance Strategies - Broker and TPA Selection Consulting- Preparation of Risk Management Guides - Surveys of Exposures- Insurance Program audits - Contractual Transfer Review- Merger & Acquisition Due Diligence - Litigation Support - Disaster Recovery Planning and Implementation - Insurance Archaeology - Alternative Risk Financing Options