A sampling of 401(k) plans from major providers. True, annual fees are 
important, but keep a close eye on the expense ratio, which is the percentage 
of assets deducted from each person's account every year to pay for investment 
costs.

                                         # OF     INVESTMENT  AVG. EXP.
401(K) PLAN                            PLANS (A)    OPTIONS     RATIO %

PRINCIPAL PENSION PROVIDER              26,650        21          1.75
800-543-4015 x78536
www.principal.com

KEMPER KEMFLEX                          15,000        56          1.20
800-621-5027
www.kemper.com

AETNA MULT. ASSET PORT. V (C)           12,000        41          1.30-
800-232-5422                                                      1.55

PAYCHEX                                 10,000        34          1.02
800-472-0072
www.paychex.com

MERRILL LYNCH BUSINESS MARKET            4,000       200          1.5
800-637-7455 x3994
plan.ml.com

FIDELITY CORPORATE PLAN FOR RET. 100     2,600        54          0.81
800-343-9184 x78536
www.fidelity.com

T. ROWE PRICE CENTURY PLAN                 572        52          0.85
800-422-2577
rps.troweprice.com

DREYFUS EASY 401(K)                        200         6           0.88
800-557-4015
www.dreyfus.com

VANGUARD TARGET (D)                        N/D        60           0.28
800-523-1036 x42510
www.vanguard.com


                                                              ANNUAL COSTS
                                                                        PER
                                    START-UP   CONVERSION     BASIC   CAPITA
401(K) PLAN                          FEES         FEE (B)      FEE      FEE

PRINCIPAL PENSION PROVIDER           $600         $600       $1,600     $35
800-543-4015 x78536 
www.principal.com 

KEMPER KEMFLEX                     $1,000       $1,000       $1,000     $17
800-621-5027
www.kemper.com

AETNA MULT. ASSET PORT. V (C)     0-2,000      0-2,000        0         $0-15
800-232-5422

PAYCHEX                            $1,395       $2,395       $1,140     $36
800-472-0072
www.paychex.com 

MERRILL LYNCH BUSINESS MARKET      $1,150       $1,150       $1,500     $25
800-637-7455 x3994
plan.ml.com 

FIDELITY CORPORATE PLAN            $1,500 to    $1,500 to    $5,000     $0
FOR RET. 100                       $4,000       $4,000
800-343-9184 x78536 
www.fidelity.com

T. ROWE PRICE CENTURY PLAN         $1,300 (E)   $1,500 (E)   $2,400     $27(H)
800-422-2577
rps.troweprice.com

DREYFUS EASY 401(K)                  $25          $50/         $550     $30
800-557-4015                       partici-     partici-
www.dreyfus.com                    pant (F)     pant (G)

VANGUARD TARGET (D)                   N/S       $1,250 (E)   $3,500    $25
800-523-1036 x42510
www.vanguard.com


(A) LESS THAN 100 EMPLOYEES
(B) COST OF TRANSFERRING AN EXISTING PLAN
(C) FEES VARY BY NUMBER OF EMPLOYEES; DEFERRED CHARGES MAY APPLY
(D) MINIMUM ASSETS OF $1 MILLION
(E) ADDITIONAL PER CAPITA FEES APPLY  (F) MAXIMUM $1,000 (G) MAXIMUM $2,000
(H) PER ELIGIBLE EMPLOYEE  N/D=NOT DISCLOSED  N/A=NOT APPLICABLE  N/S=NO 
START-UP PLANS

DATA: BW AS OF 6/1/99