GROUP BENEFITS

Medical Benefits. The firm provides health care coverage for employees regularly scheduled to work at least 30 hours per week. The firm will pay the full cost of your health care premium. You may elect to have spousal or dependent coverage at your own expense through our Cafeteria Plan. Coverage becomes effective the first of the month following the month you start to work for the firm.

Dental Benefits. The firm provides dental coverage for its employees regularly scheduled to work at least 30 hours per week. The firm will pay the full cost of your dental premium. You may elect to have spousal or dependent coverage at your own expense through our Cafeteria Plan. Coverage is effective the first of the month following the month you start to work for the firm.

Cafeteria Plan with Flexible Spending Accounts.   We maintain a tax-qualified Cafeteria Plan with the following benefit options:

Cash In Lieu of Health Coverage.   If you are eligible for health benefits and opt out due to other coverage, the firm may provide certain amount of cash in lieu of coverage as provided in the Firm’s Cafeteria plan. This amount will be added to your payroll and paid bi-monthly.

Premium Contribution.   If you are purchasing group health or group dental benefits for your spouse or dependents, our Cafeteria Plan allows you to do so with pre-tax dollars.

Dependent Care Assistance Plan.   Allows employees to pay for dependent care expenses with pre-tax dollars. When electing Dependent Care Assistance through the Firm’s Cafeteria Plan.

Medical Expense Reimbursement Program. Employees may set aside pre-tax dollars to pay for medical, dental, vision and hearing care expenses not covered by insurance. When electing a Medical Expense reimbursement account through the Firm’s Cafeteria Plan.

Life Insurance. The firm provides life insurance for employees who are regularly scheduled to work at least 30 hours per week in an amount equal to your current annual base salary. This plan also provides you with accidental death and dismemberment in an amount equal to life insurance.

Long Term Disability Insurance.   The firm administers long term disability insurance coverage for all employees who are regularly scheduled to work at least 30 hours per week, at the employers expense. This insurance provides an income to a disabled employee after the required number of days waiting period.

Employee Assistance Program (EAP).   The firm makes confidential counseling services available at no charge to all employees through Help Net.

Personal Time.   You will accrue paid personal time at the rate of 1.25 hours per week beginning the first month after your hire date. You may borrow against personal time you have yet to accrue through the end of the year (January 31). If you have unused personal time at year end (January 31), the firm will buy back 50% of the unused personal time at your regular hourly rate.

Vacation.   You will accrue vacation time based on your length of employment with the firm. If you have unused vacation time at the plan’s year end (January 31), the firm will buy back 50% of the unused vacation time at your regular hourly rate.

Holidays.   Each year the Board of Directors schedules holidays for the firm to observe.  For the year ending December 31, 2006 , the following holidays will be observed:

Memorial Day, Monday, May 29
Independence Day, Tuesday, July 4
Labor Day, Monday, September 4
Thanksgiving, Thursday, November 23 and Friday, November 24
Christmas, Monday, December 25 and Tuesday, December 26
New Year's, Monday, January 1

Employees regularly are scheduled to work less than 37.5 hours per week will receive holiday pay on a pro-rata basis.

Part-time/job share employees will receive holiday pay on a pro-rata basis.

To receive holiday pay, an otherwise eligible employee must be at work or on an authorized absence, on the work days immediately preceding and immediately following the day on which a holiday is observed. If an employee is absent on one of both of these days because of an unexcused illness, holiday pay will be forfeited unless the employee has a written doctor’s excuse.

Religious Holidays. If an employee desires to attend religious services on occasion during the work week, the employee may do so with the understanding that advance permission shall be obtained from the Office Administrator. Personal time will be used in these situations.

Professional Dues.   The firm will pay for an associate to join one job-related organization after the Legal Administrator approves such a request.

Parking.   You will be expected to make your own transportation arrangements, including parking. Parking in connection with your normal work schedule is reimbursed at the average rate of downtown Lansing or Detroit parking.

Salary Reviews. The Board of Directors reviews salaries for all employees annually during the first quarter of the year (January through March 31).