1. Confidential EPSG – BENEFITMALL RELATIONSHIP ROLLOUT June 2014

2. Confidential 2  Review of the New Partnership  Market Overview – Competitive Landscape  Phase I – Payroll Referrals  Sales alignment  Lead process  Key Messaging  Marketing materials  Pricing  Setting Expectations  On the Horizon: Phase II – Merchant Card Services Referrals  Next Steps Agenda

3. Confidential RELATIONSHIP OVERVIEW

4. Confidential 4 Relationship Overview EPSG and BenefitMall have entered into a mutual referral relationship. –Phase One: EPSG will refer payroll opportunities to BenefitMall in exchange for a portion of payroll processing revenue – JUNE 2014. –Phase Two: BenefitMall will refer merchant opportunities to EPSG in exchange for a portion of net revenue - JULY 2014.

5. Confidential 5 Why BenefitMall Largest General Agency in the U.S. – Payroll division is the second largest private payroll company in the U.S. and among the top five overall – Over 300,000 SMBs company-wide Recognition – Ranked second out of 77 Payroll vendors by The Black Book of Outsourcing – Ranked #1 in the following key performance indicators: Client retention and cultural fit Scalability, adaptability and flexible pricing Compensation and employee performance The 2013 American Business Awards – 11th Annual Stevie® Awards bronze medal winner in categories of Fast Growing Company and Customer Service Department of the Year Ranked in Top 5 of Ten Best Payroll Services named by reviewauthority.com for July 2013 and May 2014.

6. Confidential 6 Why EPSG One of the largest merchant credit card processing companies in the U.S. – Largest privately-held and among top 10 non bank acquirers in the U.S. – Over 1000 ISOs across the country – Over 300,000 merchant clients

7. Confidential 7 Reason for New Partnership Natural product extensions for both companies – Payroll for EPSG – Merchant cards services for BenefitMall Distributed nationwide sales force Competitive environment – Heartland, Ovation (now part of Heartland) and Paychex (through Elavon), Ceridian and ADP (both through First Data) all offer payroll and merchant card services. – The most successful in the space to date has been Heartland.

8. Confidential COMPETITIVE LANDSCAPE

9. Confidential 9 Competitors Heartland Payroll – ~800 sales reps across the country selling both payroll and merchant card services – In 2013 acquired Ovation Payroll to expand payroll processing and sales resources – Estimated 5% penetration of payroll with merchant services clients ADP and Ceridian – Both have partnered with First Data for the past 5-6 years to offer merchant card services to clients but we have found no evidence that it has been very successful

10. Confidential 10 Competitors Paychex – Signed new partnership agreement with Elavon for merchant credit card services – No evidence of much traction with this program or reciprocal payroll referrals

11. Confidential PHASE I – PAYROLL REFERRALS

12. Confidential 12 Payroll Referrals From EPSG ISO to payroll DM alignment – Top 40+ ISOs nationwide have been paired with payroll DMs in these markets to maximize networking and joint selling efforts – Two markets – NY and Austin – will have onsite rollout meetings – Others will be introduced via web conferences on June 13, 20 and 26. – ALL ISOs will be invited to web conferences Introductory offer – BenefitMall is offering a special promotion for all new EPSG clients and prospects who sign up for payroll services during the promotion time of June 1 – August 31, 2014. 2 free months of payroll processing Free account set-up ACA compliance guidance report

13. Confidential 13 Target Market for Payroll Services Any company that has employees and pays payroll taxes BenefitMall can process payroll for any size company but prefers 5- 250 employee companies with the exception of Multi Client IDs like restaurants, hospitality and retail. Typical industries include: – Restaurant – Hospitality – Medical – Retail – Professional

14. Confidential 14 Questions to Ask How do you process your payroll today? If Prospect is currently outsourcing their payroll ask: – Who is your current provider and how long have you been with them? – Would you be interested in receiving a quote from our payroll partner BenefitMall, one of the nation’s largest payroll providers? Many of our clients have switched to BenefitMall and are recognizing more value out of their payroll relationship. – If yes, I would like to introduce you to my payroll contact to discuss the benefits of outsourcing your payroll through BenefitMall.

15. Confidential 15 Questions to Ask If Prospect is currently doing payroll in-house: – Would you be interested in learning more about our Payroll and Tax Filing Service through our partner, BenefitMall, one off the nation’s largest payroll service providers?

16. Confidential 16 Key Messaging EPSG has partnered with one of the nation’s largest and leading payroll companies, BenefitMall Payroll Services, to provide EPSG clients and prospects award-winning payroll services. BenefitMall, with over 30 years’ experience, provides each EPSG client with a designated payroll specialist for personalized service. BenefitMall offers a variety of payroll options available including online and traditional (phone/fax). Additional benefits of BenefitMall payroll include: – Nationwide payroll, tax filing and compliance – Multiple check and direct deposit options – General ledger reporting and interfaces – Online HR library (HR360) – Online reporting – Simplified Pricing with no hidden fees

17. Confidential 17 The BenefitMall Difference Customer Service Excellence HR Tools (HR360 and Manager Help Line) Compliance Tools – Payroll tax compliance – Healthcare Report Impact Report – allCheck and allCheck Pro – www.heathcareexchange.com Restaurant Service Pack – Avero interface for POS systems – Tip Sign Off Report – Tip Allocation Report – FICA Tip Credit Report – Labor Distribution Report – Calculation of Spread of Hours (NY Only) Time & Attendance Partner Tracking and Reporting

18. Confidential 18 Payroll Benefits for EPSG Merchants 1.Help increase merchant productivity and efficiencies by reducing the administrative burden associated with payroll, HR services and employee benefits. 2.Eliminate the risk of being non-compliant with tax, HR and Health Care Reform regulations. 3.Provides merchants with more time to focus on how to identify new customers, strengthen existing relationships and grow their business.

19. Confidential 19 Marketing Materials fillable

20. Confidential 20 Pricing BenefitMall has established a simplified pricing program for EPSG to use. These price sheets are available for your information only – please allow the payroll DM to take the lead on all price discussions. Benefitmall provides competitive pricing but we sell on the value and benefits of our service not just price.

21. Confidential 21 Lead Process BenefitMall has designed a “lead landing page” for EPSG ISOs to submit leads EPSG will house the landing page within EPIC Complete leads will be submitted to BenefitMall’s CRM tool (salesforce.com) EPSG will receive monthly pipeline status reporting on all deals entered into this system

22. Confidential 22 Qualified Lead A qualified lead is any prospect that is willing to speak with a BenefitMall payroll sales consultant about their payroll services. Lead must be entered into the Landing page and all fields must be completed in order to receive revenue credit.

23. Confidential 23 Lead Process – Sales Force If enter lead manually, it should be noted as a “bank” partner type with scroll down for EPSG. Partner codes for CSA/NAF 1 – CPO/PAM -- 334122 – PP/XP (only in MA and CT) – EPSG Enter ISO rep name in the “officer code” field

24. Confidential 24 Monthly Lead Reporting BenefitMall will provide a monthly lead report listing leads activity and status by EPSG, ISO and ISO Rep. Revenue share reporting will be provided monthly by the 20th of the month with the revenue share check by the 30 th of the month for the prior month’s revenue.

25. Confidential 25 Setting Proper Expectations Time frame for new account set up – Payroll DM will take the lead in working with the payroll prospect to determine pricing, complete the sale and to complete the required new accounts paperwork – Depending upon the size of the client, it will typically take 10 business days to set up a new payroll client upon receipt of the new accounts paperwork. Larger more complex clients will take longer. Ongoing client support – Once a client is set up on service their first two payrolls will be managed by the new accounts team. After two successful payrolls, the client will be transferred to their designated payroll specialist

26. Confidential PHASE II

27. Confidential 27 Phase II of the Partnership PHASE II – Referrals from BenefitMall to EPSG BenefitMall is currently working with EPSG to develop the tools, messaging and marketing materials needed for the BenefitMall payroll team to refer leads to EPSG ISOs. Target timeframe for launch of Phase II is Mid – Late July

28. Confidential NEXT STEPS

29. Confidential 29 QUESTIONS?