E

Employee Benefit

Specialists Inc.

520 S. El Camino Real, Suite 430, San Mateo, Calif. 94402; 800-229-7683 or 415-373-0800;

fax: 415-373-0810

Staff

Total18

Involved in 401(k) plan services5

Clients

Total300

Receiving unbundled services300

Average participants/plan80

Minimum participants/plan1

Maximum participants/plan1,500

Services began: 1987.

Software: Purchased from outside vendor.

Administration: Cash, unit value and full share accounting. Accommodates loan provisions, performs 401(k) and 401(m) non-discrimination tests.

Client support: Toll-free service for account balance inquiries, toll-free service to request account activity, communication of plan features to employees. Consults on legal issues, plan design issues, compliance issues, employee communications. Other services include monthly valuation services, communciation via Interactve Voice Response, online ability to make allocation changes, online enrollment, fax-on-demand capability and SPDs.

Service area: Nationwide.

Charges: Determined by number of participants, time and expense, frequency valuations.

Officers: Joan L. Rhodes, president; Chimane M. Rhodes, vp; Elizabeth Juen, general manager.

The Epler Co.

450 B St., Suite 750, San Diego,

Calif. 92101; 619-239-0831;

fax: 619-239-0807

Staff

Total14

Involved in 401(k) plan services5

Clients

Total15

Receiving unbundled services15

Average participants/plan20

Minimum participants/plan5

Maximum participants/plan15,000

1996 revenues

Total$1,500,000

Services began: 1981.

Software: Leased from outside vendor, accommodates 20 investment funds and 15 types of contributions.

Administration: Cash, unit value, and full share accounting. Accommodates loan provisions, performs 401(k) and 401(m) non-discrimination tests.

Client support: Daily valuations, toll-free service for account balance inquiries, toll-free service to request account activity, communication of plan features to employees. Consults on legal issues, plan design issues, compliance issues, employee communications.

Service area: West coast.

Charges: Determined by number of participants, complexity of plan, frequency valuations.

Officers: Jane Barry, president; Lou Filliger, vp/senior actuary; Lin Ball, vp.