Issues Raised By Section 409A Proposed Regulations Protect Your Benefits Decisions Cost-of-Living Adjustments for 2006 Health and Welfare Benefit Reminders Deadline for Deferring Bonuses Back to Newsletter

As we alerted you in January 2005, the company's qualified plans need to be amended for the new automatic rollover requirements by December 31, 2005. Please let us know as soon as possible if you still need amendments or if you have amended the plans. You may have received an amendment from your prototype 401(k) plan sponsor. If so, please send us a copy of the amendment for our review.