HAND AND ASSOCIATES, INC.

Hand and Associates is a community of professionals possessing a broad base of technical and judgmental expertise. Our staff includes actuaries, attorneys, computer programmers, pension consultants and communications experts. Each is committed to further our clients' interests and achieve for them superior results in the design and operation of their benefit programs.

We accomplish these objectives by remaining independent from organizations offering particular investment or insurance products. This allows for total professional objectivity in examining our clients' needs and goals.

Hand and Associates remains continuously aware of the developments in the ever- changing regulatory and economic environment encompassing employee benefit plans. The constant upgrading of the firm's computer system enables us to respond to the needs of our clients in the most efficient and economical manner. Our consultants remain abreast of the regulatory changes benefiting clients with proper analysis of the effect of the law on their programs and cost impact on both a current and projected basis.

Each client is assigned a team of professionals responsible for all of that client's work. The team concept allows familiarity with a client's plan by more than one member of the firm, lending itself to continuity of service and timely response to client requests. Every report, opinion, or certification is reviewed by a qualified professional for its accuracy and correctness. The firm believes strongly that clients are entitled to expect our professionals to assume responsibility for the correctness of work which is within our control.

AMERICAN INDUSTRIES TRUST COMPANY

Established in 1963, American Industries Trust Company serves as administrative trustee, agent, or custodian for a variety of employee benefit plans, IRA's, and personal investment accounts. As a trust company, chartered under the banking laws of the State of Texas and regulated by the Texas Department of Banking, and as a fiduciary defined by federal regulation, American Industries Trust Company provides exacting accountability for account assets. We believe a culture of fiduciary responsibility is indispensable to the long term success of our clients. Today, American Industries Trust Company is one of the largest full service independent trust companies in the state.

The trust accounting policies and procedures are audited annually by an independent certified public accounting firm and are examined regularly by the Texas Department of Banking. In addition to standard audit procedures, Arthur Andersen & Company has been engaged to prepare a report on the processing of trust transactions pursuant to the Statement on Audit Standards #70 published by the American Institute of Certified Public Accounts, commonly referred to as a SAS 70 audit. The nature and extent of these audits may allow plan auditors to utilize limited scope audit procedures.

A versatile array of investment vehicles offers flexibility in portfolio strategy and participant direction. Options include a family of collective trust funds managed by top investment advisors from across the United States. Their performance is regularly monitored by an independent evaluation firm to ensure adherence to stated guidelines and portfolio returns consistent with the investment risk undertaken. Additionally, American Industries Trust Company maintains electronic links to some of the nations top mutual fund investment firms to allow for timely and accurate access to the portfolios they maintain.

The combination of our internal collective trust funds and externally managed mutual funds is in keeping with an overriding philosophy of fiduciary objectivity and prudence.

FLEX CORP

Flex Corp was formed in 1986 to facilitate the administration of cafeteria benefit plans. Our turn-key approach to administration relieves employers from the complexities which prevented many companies from taking advantage of the many benefits these programs offer to both employer and staff. As with all of the Hand companies, the entire focus is on economical plan design and administration.

Cafeteria Plans are not preconceived employee benefit plans to be sold by a product sponsor. Our professional staff first analyzes an employer's current benefit structure including medical and dental coverage, dependent care assistance and other employer-provided fringe benefits. Based on this information, we prepare a feasibility study to illustrate the flexibility of a cafeteria plan, its benefit to employees, and the cost-effectiveness for the Employer. Only after careful study do we provide recommendations and personal consultation on how to enhance the current benefit package to assist in the employment and retention of valued employees.

The administration package at Flex Corp includes participant enrollment and communication, compliance with federal laws and pertinent regulation, required governmental filings, and fiduciary treatment of all deposits and disbursements. In addition, we provide plan documentation, and prepare all reports for the employer and participants.

Flex Corp has become one of the fastest growing Hand companies and today provides consulting and administration services to a nationwide client base.