PERSONAL & CORPORATE

FILING                                                 PERSONAL/  FEDERAL/  STATUS/

DUE DATE   TYPE OF FILING                              CORP.      STATE     DATE FILED

JAN. 15    4TH QTR ESTIMATED TAX PAYMENT (PREV. YR)    PERSONAL   FEDERAL

JAN. 15    4TH QTR ESTIMATED TAX PAYMENT (PREV. YR)    PERSONAL   STATE

JAN. 15    DECEMBER PAYROLL TAX DEPOSIT - FORM 8109    CORP.      FEDERAL

JAN. 15    DECEMBER PAYROLL TAX DEPOSIT - STATE        CORP.      STATE

JAN. 31    PAYROLL/W-2 ISSUED (PREV. YR)               CORP.      FEDERAL

JAN. 31    INFO. RETURN/1099'S ISSUED (PREV. YR)       CORP.      FEDERAL

JAN. 31    PAYROLL/FORM 940, ANNUAL (PREV. YR)         CORP.      FEDERAL

JAN. 31    PAYROLL/FORM 941, QTRLY (PREV. YR)          CORP.      FEDERAL

JAN. 31    PAYROLL/STATE UNEMPLOYMENT (PREV. YR)       CORP.      STATE

JAN. 31    PAYROLL/STATE WITHHOLDING TAX (PREV. YR)    CORP.      STATE

FEB. 15    JANUARY PAYROLL TAX DEPOSIT - FORM 8109     CORP.      FEDERAL

FEB. 15    JANUARY PAYROLL TAX DEPOSIT - STATE         CORP.      STATE

FEB. 28    PAYROLL/W-3 TO SSA (PREV. YR)               CORP.      FEDERAL

FEB. 28    INFO. RETURN/1096 TO IRS (PREV. YR)         CORP.      FEDERAL

MAR. 15    FEBRUARY PAYROLL TAX DEPOSIT - FORM 8109    CORP.      FEDERAL

MAR. 15    FEBRUARY PAYROLL TAX DEPOSIT - STATE        CORP.      STATE

MAR. 15    CORP. INCOME TAX RETURN (PREV. YR)          CORP.      FEDERAL

MAR. 15    CORP. INCOME TAX RETURN (PREV. YR)          CORP.      STATE

MAR. 15    EXTENSION/CORP. INCOME TAX (PREV. YR)       CORP.      FEDERAL

MAR. 15    EXTENSION/CORP. INCOME TAX (PREV. YR)       CORP.      STATE

MAR. 15    1ST QTR. EST. INCOME TAX                    CORP.      STATE

MAR. 20    SALES TAX RETURN                            CORP.      STATE

APR. 17    MARCH PAYROLL TAX DEPOSIT - FORM 8109       CORP.      FEDERAL

APR. 17    MARCH PAYROLL TAX DEPOSIT - STATE           CORP.      STATE

APR. 17    PERSONAL INCOME TAX RETURN (PREV. YR)       PERSONAL   FEDERAL

APR. 17    PERSONAL INCOME TAX RETURN (PREV. YR)       PERSONAL   STATE

APR. 17    EXTENSION/PERSONAL INCOME TAX (PREV. YR)    PERSONAL   FEDERAL

APR. 17    EXTENSION/PERSONAL INCOME TAX (PREV. YR)    PERSONAL   STATE

APR. 17    1ST QTR ESTIMATED TAX (CURRENT YEAR)        PERSONAL   FEDERAL

APR. 17    1ST QTR ESTIMATED TAX (CURRENT YEAR)        PERSONAL   STATE

APR. 30    PAYROLL/FORM 941, QUARTERLY                 CORP.      FEDERAL

APR. 30    PAYROLL/STATE UNEMPLOYMENT & INC. TAX       CORP.      STATE

APR. 30    CALL JANICE TO REVIEW EARNINGS              PERS/CORP  BOTH

MAY. 15    APR PAYROLL TAX DEPOSIT - FORM 8109         CORP.      FEDERAL

MAY. 15    APR PAYROLL TAX DEPOSIT - STATE             CORP.      STATE

JUN. 15    MAY PAYROLL TAX DEPOSIT - FORM 8109         CORP.      FEDERAL

JUN. 15    MAY PAYROLL TAX DEPOSIT - STATE             CORP.      STATE

JUN. 15    2ND QTR ESTIMATED TAX (CURRENT YEAR)        PERSONAL   FEDERAL

JUN. 15    2ND QTR ESTIMATED TAX (CURRENT YEAR)        PERSONAL   STATE

JUN. 15    2ND QTR. EST. INCOME TAX                    CORP.      STATE

JUN. 20    SALES TAX RETURN                            CORP.      STATE

JUL. 15    JUNE PAYROLL TAX DEPOSIT - FORM 8109        CORP.      FEDERAL

JUL. 15    JUNE PAYROLL TAX DEPOSIT - STATE            CORP.      STATE

JUL. 31    PAYROLL/FORM 941, QUARTERLY                 CORP.      FEDERAL

JUL. 31    PAYROLL/STATE UNEMPLOYMENT & INC. TAX       CORP.      STATE

JUL. 31    FORM 5500 INFORM. RETURN/PENSION  PLANS     CORP.      FEDERAL

AUG. 15    JULY PAYROLL TAX DEPOSIT - FORM 8109        CORP.      FEDERAL

AUG. 15    JULY PAYROLL TAX DEPOSIT - STATE            CORP.      STATE

AUG. 15    INCOME TAX RETURN (PREV. YR)-END OF EXT.    PERSONAL   FEDERAL

AUG. 15    INCOME TAX RETURN (PREV. YR)-END OF EXT.    PERSONAL   STATE

AUG. 15    ADDTL EXT-INCOME TAX RETURN (PREV. YR)      PERSONAL   FEDERAL

AUG. 15    ADDTL EXT-INCOME TAX RETURN (PREV. YR)      PERSONAL   STATE

AUG. 30    CALL JANICE TO REVIEW EARNINGS              PERS/CORP  BOTH

SEP. 15    AUGUST PAYROLL TAX DEPOSIT - FORM 8109      CORP.      FEDERAL

SEP. 15    AUGUST PAYROLL TAX DEPOSIT - STATE          CORP.      STATE

SEP. 15    INCOME TAX RETURN (PREV. YR)-END OF EXT.    CORP.      FEDERAL

SEP. 15    INCOME TAX RETURN (PREV. YR)-END OF EXT.    CORP.      STATE

SEP. 15    3RD QTR ESTIMATED TAX (CURRENT YEAR)        PERSONAL   FEDERAL

SEP. 15    3RD QTR ESTIMATED TAX (CURRENT YEAR)        PERSONAL   STATE

SEP. 15    3RD QTR. EST. INCOME TAX                    CORP.      STATE

SEP. 20    SALES TAX RETURN                            CORP.      STATE

OCT. 15    SEPT. PAYROLL TAX DEPOSIT - FORM 8109       CORP.      FEDERAL

OCT. 15    SEPT. PAYROLL TAX DEPOSIT - STATE           CORP.      STATE

OCT. 15    INC TAX RETURN (PREV. YR)-END OF ADDTL EXT  PERSONAL   FEDERAL

OCT. 15    INC TAX RETURN (PREV. YR)-END OF ADDTL EXT  PERSONAL   STATE

OCT. 31    PAYROLL/FORM 941, QUARTERLY                 CORP.      FEDERAL

OCT. 31    PAYROLL/STATE UNEMPLOYMENT & INC. TAX       CORP.      STATE

NOV. 15    OCT. PAYROLL TAX DEPOSIT - FORM 8109        CORP.      FEDERAL

NOV. 15    OCT. PAYROLL TAX DEPOSIT - STATE            CORP.      STATE

DEC. 1     CALL JANICE TO REVIEW EARNINGS              PERS/CORP  BOTH

DEC. 15    NOV. PAYROLL TAX DEPOSIT - FORM 8109        CORP.      FEDERAL

DEC. 15    NOV. PAYROLL TAX DEPOSIT - STATE            CORP.      STATE

DEC. 15    4TH QTR. EST. INCOME TAX                    CORP.      STATE

DEC. 20    SALES TAX RETURN                            CORP.      STATE