J

Howard Johnson & Co.

375 Park Ave., Suite 3702,

New York, N.Y. 10152; 212-758-5900; fax: 212-758-3625

Staff

Total330

Clients

Total200

Receiving unbundled services200

Average participants/plan3,500

Minimum participants/plan1,000

Maximum participants/planUnlimited

Services began: 1981.

Software: Written and maintained in-house, accommodates unlimited investment funds and unlimited types of contributions.

Administration: Cash 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, online access, communication of plan features to employees. Consults on legal issues, plan design issues, compliance issues, employee communications.

Service area: Nationwide.

Locations: Administrative/consulting offices in Los Angeles; San Francisco; Washington; Atlanta; Chicago; New York; Seattle and Spokane, Wash.

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

Officers: Howard J. Johnson, chairman/CEO; Nancy Greer, CFO; Kent Buckles, director-consulting offices; John Claus, director-training/special projects; Brendan O'Farrell.

Contact: Nancy Rizzuto, 212-758-5900.

W.J. Jones Adminstrative Services Inc.

1979 Marcus Ave., Suite C101; Lake Success, N.Y. 11042; 516-775-5420; fax: 516-775-4581

Staff

Total160

Involved in 401(k) plan services10

Clients

Total20

Receiving unbundled services16

Receiving bundled services4

Average participants/plan2,300

Minimum participants/plan100

Maximum participants/planUnlimited

1996 revenues

Total$10,000,000

401(k) plan administration$1,000,000

Services began: 1987.

Software: Written and maintained in-house, accommodates 10 investment funds and unlimited types of contributions.

Administration: Cash 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. Other services include 5500 reporting, maintaining eligible employee enrollment/beneficiary forms, maintaining all loan documentation.

Service area: Nationwide.

Locations: Administrative/consulting offices in Lake Success, N.Y.

Charges: Determined by number of participants.

Officers: John P. Sherlock, president; Robert F. Sherlock, Kevin J. Sherlock, George F. Bingham, vps.

Contact: Robert F. Sherlock.

K

KPMG Peat Marwick L.L.P.

8200 Brookriver Drive, Suite 200, Dallas, Texas 75247; 214-200-7000; fax: 214-200-7001

Staff

Total20,113

Involved in 401(k) plan services80

Clients

Total300

Receiving unbundled services200

Receiving bundled services100

Average participants/plan350

Minimum participants/plan50

Maximum participants/planUnlimited

Services began: 1982.

Software: Purchased from outside vendor, accommodates unlimited investment funds and unlimited 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, online access, communication of plan features to employees. Consults on legal issues, plan design issues, compliance issues, employee communications.

Service area: Nationwide.

Locations: Administrative/consulting offices in Los Angeles; Boston; New York; Dallas.

Charges: Determined by number of participants, complexity of plan, assets under management, time and expense, frequency valuations.

Officers: James Buckley, Dick Dole, Jim Switser, partners; Patrick Considine, Sal Zambito, senior managers.

Contact: Patrick Considine, 617-988-1167.

Klais & Co. Inc.

1867 W. Market St., Akron,

Ohio 44313-6977; 330-867-8443;

fax: 330-867-0827

Staff

Total101

Involved in 401(k) plan services4

Clients

Total75

Receiving unbundled services70

Receiving unbundled services5

Average participants/plan25

Minimum participants/plan1

Maximum participants/plan2,500

Services began: 1992.

Software: Purchased from outside vendor, accommodates unlimited investment funds and five 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 plan design issues, compliance issues, employee communications.

Service area: Nationwide.

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

Officers: Nancy Archibald, president; James Mendiola, vp-finance.