1. Ibánez Soltero Gómez Paz y Monroy, S.C. © 2009, All Rights Reserved August 19, 2009 Elisa Ibañez New Regulation for Outsourcing Services

2. In 2008 authorities began to audit outsourcing companies actively The number of employees outsourced has grown in the last few years Growth of industryOutsourcing companies in compliance are not affected Ibánez Soltero Gómez Paz y Monroy, S.C. © 2009, All Rights Reserved Background

3. Services Ibánez Soltero Gómez Paz y Monroy, S.C. © 2009, All Rights Reserved Services New requirements since July 10, 2009

4. Published on July 9, 2009 If a maquiladora or any company hire outside services under its own direction, will assume the obligations of SS Law in relation to such outsourced workers, in the event that the HR Company (outsourcing co.) does not comply with SS provisions Assessments will be made to beneficiary of services from HR company, prior notification to HR Company Ibánez Soltero Gómez Paz y Monroy, S.C. © 2009, All Rights Reserved Recent Amendments to the SS Law

5. Submit quarterly information of the HR/beneficiary respectively Applicable for contracts signed from July 10 and thereafterSubmit quarterly information related to the employeesFirst quarter July - September due on October 15 Ibánez Soltero Gómez Paz y Monroy, S.C. © 2009, All Rights Reserved New Obligations for Both Parties

6. Classification in accordance with each activity for Workmens compensation insurance. SS may assign different registries for each class Companies classified in these terms will annually review its accidents independently Ibánez Soltero Gómez Paz y Monroy, S.C. © 2009, All Rights Reserved Benefits of New Regulation

7. This amendment does not affect outsourcing companies that comply with the SS law, neither their clients If your Company outsources employees, it is OK, do not panic!!!, put attention and be assured of SS law compliance Review the legal terms in your outsourcing contracts and reduce exposure Ibánez Soltero Gómez Paz y Monroy, S.C. © 2009, All Rights Reserved Our Comments

8. Ibánez Soltero Gómez Paz y Monroy, S.C. © 2009, All Rights Reserved info@monroycp.com www.mauriciomonroy.com Tijuana, BC, Mexico