V

Virchow Krause Stafford Waller L.L.C.

434 S. Yellowstone Drive, Suite 100, Madison, Wis. 53719; 608-833-6117; fax: 608-833-4097

Benefit consulting since: 1982.

Services: 6% of revenues from benefit consulting.

Retirement/savings plan consulting: 1% of revenues. Includes plan design consulting, plan administration consulting, asset/investment consulting.

Welfare plan consulting: 4% of revenues. Includes plan design consulting, insurer/broker selection consulting, evaluation of service providers, health care cost containment.

Benefit communications consulting: 1% of revenues. Includes communications consulting, audiovisual preparation.

Other services: Brokering, general management consulting.

Locations: Minneapolis; Appleton, Janesville, Madison, Milwaukee and Waukesha, Wis.

Staff: 10 benefit consulting employees; six professionals, including one CLU.

Clients: 200 total; 100% corporations. Minimum size client: 25 employees.

Compensation: By the project, on retainer, by the hour: principal, $175; senior consultant, $150; consultant, $150; clerical, $40 to $75.

Gross revenues: $1.6 million estimated from worldwide benefit consulting in 1997 (95% from U.S. locations); $1 million in 1996 (95% from U.S.); $28 million estimated total worldwide 1997 revenues (95% from U.S.).

Officers: Daniel G. Stafford, executive vp; David A. Waller, president; Sue Chemerow, Barbara Smith, Barbara Kieffer, Sharon Karls, senior consultants.

Contact: Daniel G. Stafford.

W

WTR Consulting Group

630 Third Ave., New York,

N.Y. 10017; 212-949-1344;

fax: 212-682-0024

Benefit consulting since: 1975.

Services: 90% of revenues from benefit consulting.

Retirement/savings plan consulting: 50% of revenues. Includes plan design consulting, defined benefit plan actuarial work, 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.

Other services: Compensation consulting, general management consulting.

Locations: Baltimore and Bethesda, Md.; Richmond, Va.

Staff: 130 benefit consulting employees; 100 professionals, including three FSAs, six ASAs, one attorney and 12 EAs.

Clients: 600 total; 62% corporations, 5% multiemployer plans, 3% MEWAs, 15% government agencies/entities, 15% professional partnerships. Minimum size client: 100 employees.

Compensation: By the project, by the hour: senior consultant, $225 to $325; consultant, $150 to $250; clerical, $50 to $80; analyst/administrator, $90 to $140.

Gross revenues: $18 million estimated from worldwide benefit consulting in 1997; $17 million in 1996. All revenues are from the United States.

Officers: Charles Thacher, Robert Williams, Terry Stokes, Robert Northrup, principals.

Watson Wyatt Worldwide

6707 Democracy Blvd., Suite 800, Bethesda, Md. 20817-1129; 301-581-4600; fax: 301-581-4688

Benefit consulting since: 1946.

Services: 85% 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.

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.

Other services: Compensation consulting, risk management, organizational effectiveness, communications.

Locations: 37 U.S.; 55 non-U.S..

Staff: 5,000 total; 3,800* professionals, including 100 FSAs and 300 ASAs.

Gross revenues: $571 million estimated from worldwide benefit consulting in 1997 (62.8% from U.S. locations); $537 million in 1996 (66% from U.S.); $672 estimated total worldwide 1997 revenues (62.8% from U.S.).**

Officers: Pete Smith, president/CEO; Paul Daoust, executive vp/COO.

*May include non-benefit consulting employees.

** Fiscal year ends june 30.

R.H. Wohl & Associates Inc./

In Plain English

P.O. Box 3300, Gaithersburg,

Md. 20885-3300; 801-340-2821;

fax: 301-279-0115

Benefit consulting since: 1977.

Services: 50% of revenues from benefit consulting.

Benefit communications consulting: 50% of revenues. Includes communications consulting; benefit statement, booklet and audiovisual preparation; plan enrollment materials; surveys; strategic planning.

Other services: General mamagement consulting, market research.

Staff: Six benefit consulting employees; five professional benefit consulting employees.

Clients: Six total; 100% corporations.

Compensation: By the project, on retainer, by the hour: senior consultant, $250; consultant, $200; clerical, $60.

Gross revenues: $500,000 estimated from worldwide benefit consulting in 1997. All revenues are from the United States.

Contact: Ronald H. Wohl, president/CEO.

W.R. Wood & Co.

5602 Midwood Road, Bethesda,

Md. 20814-1111; 301-907-0170;

fax: 301-907-0172

Benefit consulting since: 1991.

Services: 100% of revenues from benefit consulting.

Welfare plan consulting: 90% 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, booklet preparation.

Staff: Two benefit consulting employees, all professionals.

Clients: Nine total; 20% corporations, 80% multiemployer plans.

Compensation: By the project, by the hour: senior consultant, $190; consultant, $100.

Gross revenues: $510,000 estimated from worldwide benefit consulting in 1997; $508,191 in 1996. $510,000 estimated total worldwide 1997 revenues. All revenues are from the United States.

Contact: Walter R. Wood, associate.