
                       Insurance Coverage

[] Keep the description of insurance coverages general and brief,
since coverages and other details can change often.  Defer to the
separate booklets and supplements issued and supplied by your
insurance companies.

[] Indicate which portion of premium costs the company pays for,
how long a new employee has to wait for coverage, and mention the
conversion privilege.


Group Insurance

(Company) is interested in the health and well-being of both you
and your family.  A comprehensive health and life insurance
program is available for you and your family.  We provide group
insurance underwritten by a national insurance carrier.  After
completion of [XXX days / your Introductory Period], you become
eligible for coverage.  At that time, you may choose to accept
the insurance coverages, or not.

[] Becoming eligible does not necessarily mean becoming "covered".

[] Some insurance policies and laws may require that all
employees are covered.  Check with your attorney on state and
local laws and with your insurance carrier on your particular
insurance coverage; modify this policy accordingly.

The following benefits are provided, as defined and limited in
the literature provided by our insurance company:

*   Group Term Life Insurance

*   Accidental Death & Dismemberment Insurance

*   Major Medical and Surgical Coverage

*   Dental Care Coverage

*   Vision Care Coverage

*   Medical Health Care Coverage

*   Dependents' Health Care Coverages

[When/If] you choose insurance coverage, our insurance company
provides a booklet describing your benefits; a copy of this will
be given to you when you join the program.

[] We've provided four sample policies for you to consider.
Choose whichever paragraph best suits your company's needs, or
modify the text as necessary.

(Company) will pay for the full cost of this program for you.  We
pay 100% of the premiums for insurance coverage on you plus 100%
of the premiums for insurance coverage of your eligible
dependents.

    -- OR --

We pay 100% of the premiums for insurance coverage on you and
make a (XXX%) contribution toward the cost of the premiums for
insurance coverage of your eligible dependents, the balance of
which is deducted from your paycheck by payroll deduction.

    -- OR --

We pay 100% of the premiums for insurance coverage on you.  You
pay 100% of the premiums for insurance coverage of your eligible
dependents through payroll deduction.

    -- OR --

We pay 50% of the premiums for insurance coverage on you.  You
pay 50% of the insurance premiums for your own coverage plus 100%
of the premiums for insurance coverage of your eligible
dependents through payroll deduction.

[] It is not necessary to include this last paragraph or offer
"COBRA" rights under federal law unless you regularly employ 20
or more people; however, some states require group insurance
extension, so we recommend that you check with your attorney on
your state law on this topic.

In the event of your termination of employment with (Company) or
loss of eligibility to remain covered under our group health
insurance program, you and your eligible dependents may have the
right to continued coverage under our health insurance program
for a limited period of time at your or their own expense.  (This
does not affect the conversion privilege as stated in the
insurance policy.)  Consult XXX (Title/Department) for details.


Disability Insurance

[]  Federal law requires leave of absence time for disability
due to pregnancy to be equal to that allowed for
disabilities that affect anyone. You must set some
reasonable time limit during which you will guarantee job
protection for a disabled worker. A 60 to 90 day period is
typical. You may require pregnant women to sign statements
of intent to return to work, provided you require male
workers disabled for other reasons to do the same. You may
also reserve the right (depending on your state laws) to
require a physical examination by a company-appointed
doctor as long as the requirement applies to both males
and females on disability.

[]  You may want to have your insurance carrier review this
section for accuracy.

If you are a regular full-time employee of (Company), you
are protected through a short-term disability insurance
policy from financial hardship if you are totally disabled
because of illness or accident that is not job related. This
coverage includes hospital and medical, surgical, laboratory
and x-ray, major medical as defined in the literature
provided by the insurance company.

Total disability means that you cannot perform any position
that (Company) has available, that you are qualified for and
normally able to perform. (Workers' Compensation benefits
protect you if you are involved in a job-related sickness or
accident.)


Optional Additional Coverage

[] Check with your insurance carrier for accurate numbers to fill
in this section.

You may obtain additional disability coverage for your family by
making the appropriate application to XXX (Title/Department) and
agreeing to a deduction from your paycheck to pay the additional
premium.

Under this policy, you will receive XXX percent (XXX%) of your
basic weekly salary up to a maximum weekly benefit of XXX dollars
($XXX).  You will begin to receive this benefit after a XXX
(number of days) day waiting period for sickness or pregnancy.
There is no waiting period if you are involved in an accident or
hospitalized.  This benefit can be paid for up to XXX (number of
weeks) weeks if eligibility requirements are met.

Note:  See "Disability (Including Pregnancy) Leave Of Absence"
earlier in this section for further information.


Health / Dental Insurance

[] Ask your insurance company to provide you with a brief summary
of the health/dental insurance coverage to include here; be sure
to distinguish optional coverages from basic coverage.

Today's many health insurance plans and options can be confusing
and complicated.  That is why (Company) has taken the time to
carefully review the coverages and plans available.  We have
selected the plan we feel provides the best coverage for our
employees.  Refer to the literature provided by our insurance
company for details on your health/dental coverage.


Life Insurance

[] Ask your insurance company to provide you with a brief summary
of the life insurance coverage to include here; be sure to
distinguish optional coverages from basic coverage.

If you are a regular full-time employee of (Company), you are
covered by our Group Life Insurance.  This insurance is payable
in the event of your death from any cause, at any time or place,
while you are insured.  Payment will be made in a lump-sum or in
installments to the beneficiary, as designated by you.  You may
change your beneficiary whenever you wish by submitting the
appropriate documents to XXX (Title/Department).  Refer to the
literature provided by our insurance company for details on your
life insurance coverage.


Termination Of Insurance

Your insurance will terminate when the insurance policy
terminates, when you fail to make an agreed contribution to
premium when due, when you cease to be eligible for coverage
under the terms of our group insurance program, or when you cease
to be employed as a regular full-time employee eligible for the
insurance.  (Company) may, by continuing to pay the premium, keep
your insurance in effect for a brief period if you cease to be an
eligible employee for any reason other than resignation,
dismissal, or failure to meet the terms of eligibility of our
group insurance program.  Government Required Coverage


Workers' Compensation

[] You may want to leave this section in place in its entirety
for your employees' benefit and understanding.

[] Check with your attorney on your state and local laws
regarding Worker's Compensation and modify this policy
accordingly.

The [California] Workers' Compensation Law is a no-fault
insurance plan which is supervised by the state and one hundred
percent (100%) paid for by (Company).  This law was designed to
provide you with benefits for any injury which you may suffer in
connection with your employment.  Under the provisions of the
law, if you are injured while at work, you are eligible to apply
for Workers' Compensation.

What Is Workers' Compensation?

[California]'s no-fault Workers' Compensation law was passed by
the State legislature in the [1930]'s to guarantee prompt,
automatic benefits to workers injured on the job.

Before Workers' Compensation, an injured worker had to sue his
employer to recover medical costs and lost wages.  Lawsuits took
months and sometimes years.  Juries and judges had to decide who
was at fault and how much, if anything, would be paid.  In most
cases, the injured worker got nothing.  It was a costly,
time-consuming and unfair system.

Today, if you're unable to work because of a job injury,
(Company) and our Workers' Compensation Insurance carrier work
together to take care of your medical expenses and pay you money
to live on until you're able to come back to work --
automatically, without delay or red tape.

Who Is Covered?

Every (Company) employee is protected by Workers' Compensation.

What Is Covered?

Any injury is covered if it's caused by your job -- not just
serious accidents, but even first-aid type injuries.  Illnesses
may also be covered, if they're related to your job.  For
example, common colds and flu are not covered, but if you caught
tuberculosis while working at a TB hospital, that's covered.  The
main question is if the injury or illness is the result of the
performance of your job.

When Am I Covered?

Coverage begins the first minute you're on the job and continues
anytime you're working for (Company).  You don't have to work a
certain length of time, and there's no need to earn any minimum
amount of wages before you're protected.

What Are The Benefits?

[California] law guarantees you three kinds of workers'
compensation benefits:

* Medical care to take care of the injury, including not only
doctor bills, but also medicines, hospital costs, fees for lab
tests, x-rays, crutches and so forth -- There's no deductible and
all costs are paid directly by our workers' Compensation
Insurance carrier.  If you do receive a bill, be sure to submit
it to XXX (Title/Department) for payment through our insurance
carrier.

* Rehabilitation services necessary to return to work --
Sometimes this is just an extension of medical treatment (for
example, physical therapy to strengthen muscles).  However, if
the injury keeps you from returning to your usual job, you may
qualify for vocational rehabilitation and retraining, too.
Again, all costs are paid directly by (Company) through our
Workers' Compensation Insurance carrier.

* Cash payments for lost wages -- The most common kind of
payments, for "temporary disability," will be made for as long as
the doctor says you're unable to work.  Additional cash payments
may be made after you're able to work if there's a permanent
handicap -- for example, the amputation of a finger or loss of
sight.  If the injury results in death, payments will be paid to
surviving dependents.

How Do I Get The Benefits?

All injuries, no matter how slight, must be reported immediately
to your manager to assure consideration under Workers'
Compensation Insurance, should complications develop later.  Your
manager will see that you receive medical attention.

There are no reports for you to fill out; no forms to sign.  Just
tell your manager what, where, when, and how it happened --
enough information so that he or she can arrange medical
treatment and complete the necessary reports.  In an emergency,
you may go directly to one of the medical facilities nearby.
Later, you may be required to furnish your manager with written
statements regarding the on-the-job accident so that we may
accurately document the incident, and so you may receive all the
benefits to which you are entitled.  (Failure to do this could
result in loss of benefits.)

Prompt reporting is the key.  Benefits are automatic, but nothing
can happen until your employer knows about the injury.  Insure
your right to benefits by reporting every injury, no matter how
slight.  Even a cut finger can be disabling if an infection
develops.

How Much Are The Cash Payments?

Payments consist of XXX (i.e. two-thirds) of your average weekly
wage, up to a maximum amount set by the State Legislature.  The
amount of the payments, and when and how they'll be paid, are
regulated by State law.  Only the State Legislature can change
the law.

Workers' Compensation payments are tax free.  There are no
deductions for state or federal taxes or Social Security.

When Are The Cash Payments Made?

If you report the injury promptly, you should receive the first
compensation check within XXX (i.e. 14) days.  After that you'll
receive a check every XXX (i.e. two) weeks until the doctor says
you're able to go back to work.  For extremely serious injuries,
the payments may continue for life.

Although (Company) will pay for the time lost because of a
work-related accident during the remainder of the normal workday
in which the accident occurs, Workers' Compensation payments for
lost wages aren't made for the first XXX (i.e. three) days you're
unable to work (including weekends).  However, if you're
hospitalized or off work more than XXX (i.e. 21 days), payments
will be made even for the first XXX (i.e. three) days.

What If There's A Problem?

Fortunately, most claims -- better than 9 out of 10 -- are
handled routinely.  After all, Workers' Compensation benefits are
automatic and the amounts are set by the Legislature.  But
mistakes and misunderstandings do happen.  If you think you
haven't received all benefits due you, please contact your
manager.

If you're not satisfied with your manager's explanation, get
advice from the nearest office of the State Division of
Industrial Accidents.  If the problem still can't be resolved, it
may be necessary to file an "Application for Adjudication" with
the Workers' Compensation Appeals Board.  That's the State agency
which reviews cases where an injured worker believes he or she
hasn't received what's coming to him or her.

The Appeals Board is a court of law.  You can represent yourself,
of course, but you may want to hire an attorney.  If you do, the
fee -- about XXX (i.e.  $630) on the average -- will be deducted
from any benefits awarded you by the Appeals Board.

If it's necessary to go to the Appeals Board to resolve your
case, be sure to do so within one year from the date of the
injury, or one year from the date of your last medical treatment.
Waiting longer could mean losing your right to benefits.

Other Benefits

If the injury is very serious -- one where you won't be able to
work for a year or more -- you may be eligible for additional
benefits from Social Security.  For information contact the
nearest office of the Social Security Administration, or discuss
your situation with the claims representative of (Company)'s
Workers' Compensation Insurance carrier.

Employees returning to work after being absent due to an injury
must report to their manager prior to beginning work, and must
bring a doctor's clearance for returning to duty.


Unemployment Compensation

[] Check with your attorney on your state and local laws
regarding Unemployment Compensation, and modify this policy
accordingly.

(Company) pays a percentage of its payroll to the Unemployment
Compensation Fund according to (Company)'s employment history.
If you become unemployed, you may be eligible for unemployment
compensation, under certain conditions, for a limited period of
time.  Unemployment compensation provides temporary income for
workers who have lost their jobs.  To be eligible you must have
earned a certain amount and be willing and able to work.  You
should apply for benefits through your local State Unemployment
Office as soon as possible.

(Company) pays the entire cost of this insurance.


Social Security

The United States Government operates a system of contributory
insurance known as Social Security.  As a wage earner, you are
required by law to contribute a set amount of your weekly wages
to the trust fund from which benefits are paid.  As your
employer, (Company) is required to deduct this amount from each
paycheck you receive.  In addition, (Company) matches your
contribution dollar for dollar, thereby paying one-half of the
cost of your Social Security benefits.


                   Profit Sharing & Retirement

Profit Sharing Plan

[] Federal law requires that part-time employees who work at
least 1,000 hours per calendar year be eligible to receive profit
sharing benefits, if your company has a profit sharing plan.

[] Don't go into great detail; instead, refer to a separate
description of the plan, which should be provided to employees
when they become eligible.

According to the (Company) Profit Sharing Plan, (Company) may, in
its absolute discretion, grant a profit sharing award determined
by (Company)'s profitability on an annual fiscal year basis.  The
amount of any award represents a fixed percentage of your
eligible base earnings (all eligible employees receive awards
based on the same fixed percentage of their eligible base
earnings).

All regular full-time employees and part-time employees who work
at least one thousand (1,000) hours per year are eligible to
participate in the Profit Sharing Plan once they have completed
six (6) months of employment.  Eligible employees who are on the
payroll on the last day of the fiscal year will receive an award
if one is granted, provided they remain on the payroll on the
payment date of the award.

Eligible base earnings begin to accrue on the pay period
following the completion of six (6) months of employment, and
continue to accrue for the remainder of the fiscal year.
Payments for any overtime, commissions, bonuses, etc. are not
included in eligible base earnings.

Note:  This is a summary of the (Company) Profit Sharing Plan;
the complete details of the Plan will be given to you when you
become eligible.


Retirement Plan

[] Federal law requires that part-time employees who work at
least 1,000 hours per calendar year be eligible to receive
retirement benefits, if your company has a retirement plan.

[] Include a statement of Employee Retirement Income Security Act
(ERISA) rights here and in your formal retirement plan documents.
Check with your attorney for the language and disclosures
appropriate to your circumstances, and modify this policy
accordingly.

[] Mention that you have a plan, and briefly summarize when and
how the employee becomes qualified for it.  Optionally, you may
also summarize whether an employee contribution is permitted or
required, and when an employee becomes vested.

[] Don't go into great detail; instead, refer to a separate
description of the plan which should be provided to employees
when they are hired.

(Company has an Employees' Retirement Plan to provide eligible
employees (who have completed sufficient service) with a monthly
pension benefit upon retirement.  The Plan includes provisions
for normal retirement at age sixty-five (65), and early
retirement or disability retirement benefits for employees
meeting certain qualifications.

All regular full-time employees and part-time employees who work
at least one thousand (1,000) hours per year are eligible to
participate in the Employees' Retirement Plan.  Participation in
the Plan begins on the first day of the month following your hire
date.  If you are hired on the first day of a month, your
participation in the Plan begins on that day.

The details regarding (Company) and employee contributions,
vesting, administration, investments, etc. are provided in the
separate literature for the Employees' Retirement Plan, which was
given to you [along with this Manual/when you were hired/ during
your new employee orientation].

Statement Of Employee Retirement Income Security Act (ERISA)
Rights.  As a participant in the (Company) Employees' Retirement
Plan, you are entitled to examine the Plan documents and the
annual report and plan description filed with the U.S.
Department of Labor.  This inspection may be made during normal
business hours; ask your manager to make arrangements for you
with XXX (Title/Department).


                         Other Benefits

[] All of these sample policies are optional.  Include only those
policies that meet the needs of your company and modify the text
as necessary.


Annual Party Or Outing

(Company) sponsors at least one annual get-together.  Watch the
bulletin board for details.


Apprenticeship Program

(Company) has established a free Apprenticeship Program.  It
involves an approximate four (4) year commitment and requires no
prior experience or training in the field.  Participants must
complete 8,000 hours of paid on-the-job training and 144 hours of
classroom instruction at designated schools.  It's a great way to
learn and earn at the same time.  As your skills increase, so
will your wages.


Blood Bank Program

(Company) offers free membership in our group Blood Bank Program.
A membership covers you and your dependents the moment you
enroll.  There are no age or physical requirements for
membership.  Should you ever need blood, anytime and at any
hospital in the U.S., the blood will be provided free of charge.

While you are providing protection for you and your family, you
are also making an important contribution to our community by
satisfying blood obligations.  When you join the Blood Bank, you
agree to meet a blood obligation about once every two years by
either giving blood yourself, having someone else give for you,
or paying the cost of one pint of blood.  Any membership that is
transferred will retain the credit that they have accumulated
with their individual plan.


Credit Union Membership

As an employee of (Company), you are eligible for membership in
the XXX (name of credit union) Credit Union.  Membership can
enable you to borrow money at low interest rates.  You may also
save money and maintain an IRA account with the credit union.
Ask your manager for details on how to join the credit union.

    -- OR --

As a member of the XXX, a XXX organization dedicated to the
advancement of the XXX industry, we are able to offer you and
your dependents lifetime membership in the XXX (name of national
credit union) Credit Union.

Benefits of membership in a national credit union can be
substantial.  Services include:

*   Share Account

*   Share Draft

*   Individual Retirement Accounts (IRA)

*   Certificates of Deposit

*   Christmas Club

*   Payroll deduction

*   Loans

*   Accidental Death & Dismemberment Insurance

*   Financial counseling

*   Family membership

Savings accounts may be opened through a minimum payroll
deduction of XXX [i.e.  $5.00] per week.  What you save is up to
you; you are in control.  Ask your manager for details on how to
join the credit union.


Education Assistance

[] Consider the advance of tuition to be a loan.

[] If possible, have the employee pay for the class themselves,
then reimburse them when it is completed -- people seem to be
more motivated when they have a personal investment in the
course.

We feel an individual who possesses a desire to continue their
education, in addition to performing their full-time job, shows a
commitment to improving themselves and their position within the
company.  To encourage and reward these individuals, (Company)
offers an Education Assistance benefit.

Full-time employees may continue their education in a related
field and (Company) may reimburse all or part of the registration
and tuition costs.  All courses must be pre-approved by your
manager.  Once the course is completed, submit a certified
transcript of grades, with receipts for expenses.  (Company) will
reimburse you as described below for the portion of the
registration and tuition that was pre-approved.  Incentives have
been established to reward better then average performance.

Reminder:  If you are taking a pre-approved seminar that offers
continuing education credit, be sure to give your manager a copy
of the Continuing Education Credit Certificate (or other
document) to include in your personnel file.

In order to qualify for this Education Assistance benefit you
must:

1. Advise your manager, prior to enrolling for the class, that
you intend to take a particular course.  Your manager will advise
you whether the course is of a nature that (Company) will approve
for partial or total reimbursement of tuition and fees.

2. The course must be job-oriented and offered by an approved
educational institution.

[] Choose whichever paragraph best suits the needs of your
company.

3. You must receive a grade of "B" or better.

    -- OR --

3. The amount of course reimbursement is based on the final grade
you receive for the course, as follows:

    A = 100%    B = 80%       C = 60%   <C = 0%

[] The following three requirements are optional; use them only
if they meet the needs of your company.

4. You must have at least one (1) full year of service with
(Company).

5. If your employment with (Company) terminates for any reason
within one (1) year after completing the course, you must agree
to pay (Company) back.

6. If you are eligible to receive educational benefits from other
sources, such as the Veterans Administration, (Company) will not
reimburse your educational expenses.


Education / Training (Attending Seminars / Training Sessions)

[] If possible, have the employee pay for the seminar or training
session themselves, then reimburse them when it is completed --
people seem to be more motivated when they have a personal
investment in the program.  You may make arrangements, for
certain approved seminars or sessions, that you will reimburse a
portion, for example:  half of the program fees.

[] You may be interested in contacting Robbins Research
International at 1-800-445-8183 for information on their
seminars, books and tapes.  Ask also for a list of their local
authorized distributors -- in addition to offering audio/video
seminars, these people have been trained in Robbins' techniques
and may provide assistance or ideas.

[] If you are located in California, we at JIAN highly recommend
the courses offered by the Summit Organization.  Call
1-800-347-8664.  It's a referral-type organization so you may
need to mention that the people at JIAN referred you -- that's OK
with us.  Call them.

From time to time, (Company) may arrange to have both formal and
informal training programs to enable you to progress in your
technical knowledge of our business.  Several times a year,
employees are selected to attend factory schools, workshops, or
training programs.  You will receive a normal paycheck while
attending these schools or workshops.  All or a portion of the
expenses for off-premises training will be paid for by (Company)
depending on the nature of the course.  Check with your manager
for details.

Also, during any slow periods of work you should use the time to
learn more about (Company), its services and products.  You may
progress as you become more knowledgeable about your job and the
jobs of the people around you.  You are encouraged to ask
questions about any aspect of (Company) that is of interest or
unclear.

If you become aware of a particular seminar that you believe is
appropriate for enhancing your skills (and/or those of other
employees), please bring it to the attention of your manager.
Since these seminars are usually offered only at specified times
in a geographical area, please be sure to notify your manager as
far in advance as possible.  This way, he or she can attempt to
schedule workloads to accommodate your (and/or other employees')
desire to attend the seminar.


Employee Assistance Program

(Company) provides an Employee Assistance Program (EAP) which is
designed to provide a confidential service for our employees
whose personal problems are affecting their abilities to function
at top efficiency in their work.  This service is available to
all full-time employees and their immediate families.
Arrangements will be made for you to be seen by a professional
who is specially trained in your specific problem area,
including:

*   Alcoholism

*   Domestic violence

*   Drug dependency

*   Eating disorders

*   Emotional illness

*   Family problems

*   Financial problems

*   Legal problems

*   Marital conflict

*   (Ask for others)

Confidentiality is one of the most important aspects of the
program.  If you contact the Employee Assistance Program
directly, no one in the company will know about it unless you
tell them.  No information concerning the nature of your problem
will be released without your written consent.  Participation in
the Employee Assistance Program will not affect future
promotional opportunities.  (Company) assumes the costs for the
Employee Assistance Program assessment and referral.  Other
costs, like treatment, are generally covered in part or in full
by the group insurance plan.  Asking for assistance does not mean
that you will be obligated to accept or continue it.  In some
instances, (Company) may help you pay the costs of the counseling
and grant you paid time off.

There may be times when you will be solely liable for the
expenses and, in such cases, you will be informed before they
occur.

Your Employee Assistance Program contact is XXX (name), and can
be reached at XXX (telephone number and/or address).


Employee Gift Fund

[] We prefer a gift fund rather than permitting employees to
solicit money for gifts.  Advise your Personnel Administrator of
the circumstances eligible for reimbursement from the gift fund.

We desire to acknowledge important events such as births, deaths
and severe illnesses in the families of our employees.
Therefore, in order to avoid the necessity of someone taking up
an individual collection to recognize these occasions, (Company)
provides a special gift fund.

If you wish to purchase a gift for an employee on behalf of
(Company) and/or your department, please submit your request to
XXX (Title/Department).  Approved requests will provide for
reimbursement of the cost of the gift (upon submission of an
"Expense Report") up to a maximum of $XXX.


Employee Purchases

[] You may wish to specify days or hours for employee purchases
to help control purchases and give management more
accountability.

As an employee of (Company), you are entitled to purchase
merchandise at XXX (i.e. 10%) above (Company)'s cost, plus tax
and freight if applicable.  What you buy must be for your own
personal use or that of your immediate family and not for resale
or use by others.

Merchandise must be checked out by someone other than yourself,
and you must have an invoice or sales receipt for all packages
before leaving the building.  The purchase may be paid for by
check (with invoice number on the check) or charged.  If you
charge the purchase, you must pay the account in full within
thirty (30) days or the outstanding balance will be deducted in
full from your next paycheck.  Non-stock items must be paid for
in advance and are not returnable or exchangeable.

Note:  See "Discounting" in the "Other Policies" section of this
Manual for further information.


Flower Policy

If you or your spouse are hospitalized for three (3) days or
more, (Company) will send a flower arrangement.

In the event of death of you or your spouse, (Company) will send
a flower arrangement.  If a contribution is requested in lieu of
flowers, a contribution will be made to the designated
organization in the amount normally spent for flowers.

