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Halliwell Consulting Group

393 Vanadium Road, Pittsburgh,

Pa. 15243; 412-429-3300;

fax: 412-429-3310

Benefit consulting since: 1973.

Services: 70% of revenues from benefit consulting.

Retirement/savings plan consulting: 60% of revenues. Includes plan design consulting, defined benefit plan actuarial work.

Welfare plan consulting: 10% of revenues. Includes plan design consulting, insurer/broker selection consulting, evaluation of service providers, health care cost containment.

Other services: Risk management consulting, professional litigation witness.

Staff: 11 benefit consulting employees; 10 professionals, including two FSAs, two ASAs, one CEBS and five EAs.

Clients: 140 total; 65% corporations, 15% multiemployer plans, 20% government agencies/entities. Minimum size client: 25 employees.

Compensation: By the project, on retainer, by the hour: senior consultant, $185; consultant, $150; clerical, $50.

Gross revenues: $1.2 million estimated from worldwide benefit consulting in 1997; $1.1 million in 1996; $1.6 million estimated total worldwide 1997 revenues. All revenues are from the United States.

Officers: Paul D. Halliwell, president; Thomas S. Baily, vp.

Contact: William E. Hough, 412-429-3312.

Hay/Huggins Co. Inc.

229 S. 18th St., Philadelphia,

Pa. 19103; 215-875-2300

Benefit consulting since: 1911.

Parent: Hay Group.

Services: 100% of revenues from benefit consulting.

Retirement/savings plan consulting: 60% of revenues. Includes plan design consulting, defined benefit plan actuarial work, pension plan record keeping, administration systems consulting, plan/trust legal document drafting, plan administration consulting, investment manager selection consulting.

Welfare plan consulting: 30% of revenues. Includes plan design consulting, insurer/broker selection consulting, evaluation of service providers, health care cost containment.

Benefit communications consulting: 10% of revenues. Includes communications consulting; benefit statement, booklet and audiovisual preparation.

Locations: Los Angeles; Washington; Atlanta; Chicago; Boston; New York; Dallas; Toronto; London; Utrecht, Netherlands.

Staff: 200 benefit consulting employees, including 20 FSAs, five ASAs, 10 CEBSs, five attorneys and 35 EAs.

Clients: 1,000 total; 60% corporations, 10% multiemployer plans, 20% government agencies/entities, 10% non-profit organizations. No minimum size client.

Compensation: By the project, by the hour: senior consultant, $300; consultant, $200; clerical, $100.

Gross revenues: $25 million estimated from worldwide benefit consulting in 1997 (85% from U.S. locations); $23 million in 1996 (85% from U.S.); $25 million estimated total worldwide 1997 revenues (85% from U.S.).

Officers: Kenneth Shapiro, president; Michael Cotter, Marie DuFresne, Edwin Hustead, Kurt Fichthorn, senior vps.

Contact: Kenneth Shapiro.

Hewitt Associates

100 Half Day Road, Lincolnshire, Ill. 60069; 847-295-5000;

fax: 847-295-7634

Benefit consulting since: 1940.

Services: 88% of revenues from benefit consulting.

Retirement/savings plan consulting: Includes plan design consulting, defined benefit plan actuarial work, pension plan record keeping, administration systems consulting, plan/trust legal document drafting, plan administration consulting, investment manager selection consulting, asset/investment consulting, participant services.

Welfare plan consulting: Includes plan design consulting, insurer/broker selection consulting, evaluation of service providers, health care cost containment.

Benefit communications consulting: Includes communications consulting; benefit statement, booklet and audiovisual preparation; employee listening services.

Other services: Compensation consulting, organizational effectiveness consulting.

Locations: 29 U.S.; 41 non-U.S.

Staff: 7,400 total; 4,450* professionals.

Compensation: By the project, by the hour.

Gross revenues: $624 million estimated from worldwide benefit consulting in 1997 (96.2% from U.S. locations); $488 million in 1996; $709 million estimated total worldwide 1997 revenues (96.2% from U.S.).**

Officers: Dale L. Gifford, chief executive.

*May include non-benefit consulting employees.

** Fiscal year ends Sept. 30.